Type of

Date Journal Transaction

1 GRJ, GJ The owner started the business with cash amount of RM65,000 and a set of
Furniture worth RM15,000.
PJ Purchased goods on credit from Batik Aina Store worth RM13,500.
CRJ Cash sales of RM800 to Citara Batik.
ROJ Return goods to Batik Aina Store worth RM450 due to wrong specification.
GL Purchase a sewing machine on credit from Senheng worth RM9,000.
CPJ Issued a cheque worth RM13,050 to Batik Aina Store for the settlement of
amount due.
SJ Sold goods worth RM1,200 on credit to Violete Batik.
PJ Purchased goods on credit worth RM6,500 from Dahlia Sdn Bhd.
GJ The owner took out a piece of batik products worth RM500 for personal use.
GJ Purchase a computer worth RM2,500 by cash.
RIJ Violete Batik returned damage goods to the business amounted RM300.
CRJ Received a cheque from Violete Batik worth RM900.
CPJ Cash purchase RM1,500.
ROJ Returned defect goods to Dahlia Sdn Bhd amounted RM500.
SJ Issued an invoice to Delight Boutique for goods sold amounting to RM10,500.
CRJ Received commission income amounted RM700 by cheque.
CPJ Paid Dahlia Sdn Bhd by cheque for full settlement worth RM600.
GJ The owner takes RM1,000 from the business cash account to pay for her
personal expenses.
RIJ Delight Boutique returned goods worth RM800 due to damaged goods.
CPJ Paid RM1,500 for annual insurance by cash.
PJ Purchased additional batik products from Mahlya Batik for RM1,350 by
credit.
CRJ Received a cheque from Delight Boutique worth RM9,700 for settlement of her
debts.
CRJ Cash sales RM550.
CPJ Paid a salary of RM1,500 each to two salespersons by cash.
CRJ Received cheque RM3,500 for rental income.
CPJ Paid Mahlya Batik by cheque for for full settlement.
SJ Credit sales to Fashion Boutique worth RM2,500.
BIMB Bhd has deposited a money worth RM25,000 for the bank loan.
SJ Received a cheque from Fashion Boutique for settle the debt.