Cash In Hand A/C Capital A

20x2 RM RM
Jan-02 Capital 10,000 Jan-04 Bicycle 300 Jan-31 Balance c/f
Jan-06 Land 2000
Jan-08 Purchases 1000
Jan-11 Deposits 400
Jan-14 Rent 200
Jan-17 Electricity 50
Jan-18 Telephone 35
Jan-20 Stationery 30
Jan-24 Insurance 40
Jan-26 Legal Fees 100
Jan-27 Salary 500
Jan-29 Drawings 300
Jan-31 Balance c/f 5,045
10,000 10,000
Feb-01 Balance b/f 5,045

Bicycle A/C Land A/

RM RM
Jan-04 Cash in han 300 Jan-31 Balance c/f 300 Jan-06 Cash in Ha

300 300

Feb-01 Balance b/f 300 Feb-01 Balance b/f

Sales A/C Deposits A

RM RM
Jan-31 Balance c/f 500 Jan-10 Debtors 500 Jan-11 Cash in Ha

500 500
Feb-01 Balance b/f 500 Feb-01 Balance b/f

Electricity A/C Telephone

RM RM
Jan-17 Cash in han 50 Jan-31 Balance c/f 50 Jan-18 Cash in Ha

50 50
Feb-01 Balance b/f 50 Feb-01 Balance b/f

Insurance A/C Legal fees

RM RM
Jan-24 Cash in han 40 Jan-31 Balance c/f 40 Jan-26 Cash in Ha

40 40

Feb-01 Balance b/f 40 Feb-01 Balance b/f

Accrued salary A/C Creditors

RM RM
Jan-31 Balance c/f 400 Jan-28 Salary 400 Jan-31 Balance c/f

400 400

Feb-01 Balance b/f 400

 Capital A/C Purchases A/C
RM RM RM
10,000 Jan-02 Cash in ha 10,000 Jan-08 Cash in han 1000 Jan-31
Jan-31

10,000 10,000 1000

Feb-01 Balance b/f 10000 Feb-01 Balance b/f 900

Land A/C Debtors A/C

RM RM RM
2000 Jan-31 Balance c/f 2000 Jan-10 Sales 500 Jan-31

2000 2000 500

2000 Feb-01 Balance b/f 500

Deposits A/C Rent A/C

RM RM RM
400 Jan-31 Balance c/f 400 Jan-14 Cash in han 200 Jan-31

400 400 200

400 Feb-01 Balance b/f 200

Telephone A/C Stationery A/C

RM RM RM
35 Jan-31 Balance c/f 35 Jan-20 Cash in han 30 Jan-31
Jan-28 Creditors 100

35 35 130
 35 Feb-01 Balance b/f 130

Legal fees A/C Salary A/C

RM RM RM
100 Jan-31 Balance c/f 100 Jan-27 Cash in han 500 Jan-31
Jan-28 Accrued sal 400

100 100 900

100 Feb-01 Balance b/f 900

Creditors A/C Drawings A/C

RM RM RM
100 Jan-28 Stationery 100 Jan-29 Cash in han 300 Jan-31
Jan-31 Purchases 100

100 100 400

Feb-01 Balance b/f 100 Feb-01 Balance b/f 400

ases A/C
RM
Drawings 100
Balance c/f 900

1000

ors A/C
RM
Balance c/f 500

500

nt A/C
RM
Balance c/f 200

200

nery A/C
RM
Balance c/f 130

130
ary A/C
RM
Balance c/f 900

900

ings A/C
RM
Balance c/f 400

400
 Cash In Hand A/C Capital A
20x2 RM RM
Feb-01 Balance b/f 5,045 Feb-01 Accrued sal 400 Feb-28 Balance c/f
Feb-03 Sales 500 Feb-02 Creditors 100
Feb-04 Debtors 500 Feb-05 Bank 1000
Feb-28 Ahmad 200 Feb-12 Office expe 50
Feb-20 Postage 50
Feb-24 Drawings 100
Feb-28 Balance c/f 4,545

6,245 6,245

Mar-01 Balance b/f 4545

Bicycle A/C Land A/

RM RM
Feb-01 Balance b/f 300 Feb-28 Balance c/f 300 Feb-01 Balance b/f

300 300

Mar-01 Balance b/f 300 Mar-01 Balance b/f

Sales A/C Deposits A

RM RM
Feb-28 Balance c/f 2000 Feb-01 Balance b/f 500 Feb-01 Balance b/f
Feb-03 Cash in han 500
Feb-11 Ahmad 500
Feb-18 Bank 500

2000 2000

Mar-01 Balance b/f 2000 Mar-01 Balance b/f

Electricity A/C Telephone

RM RM
Feb-01 Balance b/f 50 Feb-28 Balance c/f 115 Feb-01 Balance b/f
Feb-28 Accrued ex 65 Feb-27 Bank

115 115

Mar-01 Balance b/f 115 Mar-01 Balance b/f

 Insurance A/C Legal fees
RM RM
Feb-01 Balance b/f 40 Feb-28 Balance c/f 40 Feb-01 Balance b/f

40 40

Mar-01 Balance b/f 40 Mar-01 Balance b/f

Accrued salary A/C Creditors

RM RM
Feb-01 Cash in han 400 Feb-01 Balance b/f 400 Feb-02 Cash in han

400 400

Bank A/C Bamby Ltd

RM RM
Feb-05 Cash in han 1000 Feb-09 Rent 200 Feb-28 Balance c/f
Feb-18 Sales 500 Feb-15 Purchases 500
Feb-28 Balance c/f 450 Feb-26 Salary 900
Feb-27 Telephone 50
Feb-28 Meja & Co 300

1950 1950

Mar-01 Balance b/f 450

Type-well & CO A/C Office Furnitu

RM RM
Feb-28 Balance c/f 1500 Feb-08 Office equ 1500 Feb-10 Meja & Co

1500 1500

Mar-01 Balance b/f 1500 Mar-01 Balance b/f

Ahmad A/C Office Expens

RM RM
Feb-11 Sales 500 Feb-28 Cash in han 200 Feb-12 Cash in han
Feb-28 Balance c/f 300

500 500

Mar-01 Balance b/f 300 Mar-01 Balance b/f

Accrued Expenses A/C

RM RM
Feb-28 Balance c/f 65 Feb-28 Electricity 65

65 65

Mar-01 Balance b/f 65

 Capital A/C Purchases A/C
RM RM RM
10,000 Feb-01 Balance b/f 10000 Feb-01 Balance b/f 900 Feb-28
Feb-06 Bamby Ltd 1000
Feb-15 Bank 500
Feb-28 Bamby Ltd 250

10,000 10,000 2650

Mar-01 Balance b/f 10000 Mar-01 Balance b/f 2650

Land A/C Debtors A/C

RM RM RM
2000 Feb-28 Balance c/f 2000 Feb-01 Balance b/f 500 Feb-04

2000 2000 500

2000

Deposits A/C Rent A/C

RM RM RM
400 Feb-28 Balance c/f 400 Feb-01 Balance b/f 200 Feb-28
Feb-09 Bank 200

400 400 400

400 Mar-01 Balance b/f 400

Telephone A/C Stationery A/C

RM RM RM
35 Feb-28 Balance c/f 85 Feb-01 Balance b/f 130 Feb-28
50

85 85 130

85 Mar-01 Balance b/f 130

 Legal fees A/C Salary A/C
RM RM RM
100 Feb-28 Balance c/f 100 Feb-01 Balance b/f 900 Feb-28
Feb-26 Bank 900

100 100 1800

100 Mar-01 Balance b/f 1800

Creditors A/C Drawings A/C

RM RM RM
100 Feb-01 Balance b/f 100 Feb-01 Balance b/f 400 Feb-28
Feb-24 Cash in han 100

100 100 500

Mar-01 Balance b/f 500

Bamby Ltd A/C Office equipment A/C

RM RM RM
1250 Feb-06 Purchases 1000 Feb-08 Type-well 1500 Feb-28
Feb-28 Purchases 250

1250 1250 1500

Mar-01 Balance b/f 1250 Mar-01 Balance b/f 1500

Office Furniture A/C Meja & Co A/C

RM RM RM
500 Feb-28 Balance c/f 500 Feb-28 Bank 300 Feb-10
Feb-28 Balance c/f 200

500 500 500

500 Mar-01

Office Expenses A/C Postage A/C

RM RM RM
50 Feb-28 Balance c/f 50 Feb-20 Cash in han 50 Feb-28

50 50 50

50 Mar-01 Balance b/f 50

ases A/C
RM
Balance c/f 2650

2650

ors A/C
RM
Cash in han 500

500

nt A/C
RM
Balance c/f 400

400

nery A/C
RM
Balance c/f 130

130
ary A/C
RM
Balance c/f 1800

1800

ings A/C
RM
Balance c/f 500

500

uipment A/C
RM
Balance c/f 1500

1500

& Co A/C
RM
Office Furn 500

500

Balance b/f 200

age A/C
RM
Balance c/f 50

50
 Cash In Hand A/C Capital A
20x2 RM RM
Mar-01 Balance b/f 4545 Mar-02 Bank 2000 Mar-31 Balance c/f
Mar-05 Sales 1,000 Mar-07 Delivery ch 30
Mar-18 Sales 2000 Mar-10 Motor Van 2000
Mar-14 Purchases 500
Mar-19 Bank 1000
Mar-24 Custom dut 100
Mar-31 Drawings 100
Mar-31 Balance c/f 1,815

7,545 7,545

Apr-01 Balance b/f 1,815

Bicycle A/C Land A/

RM RM
Mar-01 Balance b/f 300 Mar-31 Balance c/f 300 Mar-01 Balance b/f

300 300

Apr-01 Balance b/f 300 Apr-01 Balance b/f

Sales A/C Deposits A

RM RM
Mar-31 Balance c/f 5000 Mar-01 Balance b/f 2000 Mar-01 Balance b/f
Mar-05 Cash in han 1000
Mar-18 Cash in han 2000

5000 5000

Apr-01 Balance b/f 5000 Apr-01 Balance b/f

Electricity A/C Telephone

RM RM
Mar-01 Balance b/f 115 Mar-31 Balance c/f 165 Mar-01 Balance b/f
Mar-31 Accrued ex 50 Mar-31 Accrued ex

165 165

Apr-01 Balance b/f 165 Apr-01 Balance b/f

 Insurance A/C Legal fees
RM RM
Mar-01 Balance b/f 40 Mar-31 Balance c/f 40 Mar-01 Balance b/f

40 40

Apr-01 Balance b/f 40 Apr-01 Balance b/f

Accrued salary A/C Creditors

RM RM

0 0

Bank A/C Bamby Ltd

RM RM
Mar-02 Cash in han 2000 Mar-01 Balance b/f 450 Mar-12 Bank
Mar-11 Ahmad 100 Mar-03 Interest 10 Mar-31 Balance c/f
Mar-19 Cash in han 1000 Mar-08 Type-well 1500
Mar-31 Balance c/f 610 Mar-09 Meja & Co 100
Mar-12 Bamby 350
Mar-28 Rent 200
Mar-28 Salary 900
Mar-28 Office expe 135
Mar-29 Accrued ex 65

3710 3710

Apr-01 Balance b/f 610

Type-well & CO A/C Office Furnitu

RM RM
Mar-08 Bank 1500 Mar-01 Balance b/f 1500 Mar-01 Balance b/f

1500 1500
 Apr-01 Balance b/f

Ahmad A/C Office Expens

RM RM
Mar-01 Balance b/f 300 Mar-11 Bank 100 Mar-01 Balance b/f
Mar-31 Balance c/f 200 Mar-28 Bank

300 300

Apr-01 Balance b/f 200 Apr-01 Balance b/f

Accrued Expenses A/C Mc Arthur &

RM RM
Mar-29 Bank 65 Mar-01 Balance b/f 65 Mar-27 Return out
Mar-31 Balance c/f 130 Mar-31 Telephone 50 Mar-31 Balance c/f
Mar-31 Electricity 80

195 195

Apr-01 Balance b/f 130

Delivery charges A/C Motor Van

RM RM
Mar-07 Cash in han 30 Mar-31 Balance c/f 30 Mar-10 Cash in han

30 160

Apr-01 Balance b/f 30 Apr-01 Balance b/f

Return outwards A/C

RM RM
Mar-31 Balance c/f 50 Mar-27 Mc Athur & 50

50 50

Apr-01 Balance b/f 50

 Capital A/C Purchases A/C
RM RM RM
10,000 Mar-01 Balance b/f 10000 Mar-01 Balance b/f 2650 Mar-31
Mar-01 Mc Arthur 500 Mar-31
Mar-14 Cash in ha 500

10,000 10,000 3650

Apr-01 Balance b/f 10000 Apr-01 Balance b/f 3550

Land A/C Debtors A/C

RM RM RM
2000 Mar-31 Balance c/f 2000

2000 2000 0

2000

Deposits A/C Rent A/C

RM RM RM
400 Mar-31 Balance c/f 400 Mar-01 Balance b/f 400 Mar-31
Mar-28 Bank 200

400 400 600

400 Apr-01 Balance b/f 600

Telephone A/C Stationery A/C

RM RM RM
85 Mar-31 Balance c/f 165 Mar-01 Balance b/f 130 Mar-31
80

165 165 130

165 Apr-01 Balance b/f 130

 Legal fees A/C Salary A/C
RM RM RM
100 Mar-31 Balance c/f 100 Mar-01 Balance b/f 1800 Mar-31
Mar-28 Bank 900

100 100 2700

100 Apr-01 Balance b/f 2700

Creditors A/C Drawings A/C

RM RM RM
Mar-01 Balance b/f 500 Mar-31
Mar-31 Cash in ha 100
Mar-31 Purchases 100

0 0 700

Apr-01 Balance b/f 700

Bamby Ltd A/C Office equipment A/C

RM RM RM
350 Mar-01 Balance b/f 1250 Mar-01 Balance b/f 1500 Mar-31
900

1250 1250 1500

Apr-01 Balance b/f 900 Apr-01 Balance b/f 1500

Office Furniture A/C Meja & Co A/C

RM RM RM
500 Mar-31 Balance c/f 500 Mar-09 Bank 100 Mar-01
Mar-31 Balance c/f 100

500 500 200

 500 Apr-01

Office Expenses A/C Postage A/C

RM RM RM
50 Mar-31 Balance c/f 185 Mar-01 Balance b/f 50 Mar-31
135

185 185 50

185 Apr-01 Balance b/f 50

Mc Arthur & Co A/C Interest A/C

RM RM RM
50 Mar-01 Purchases 500 Mar-03 Bank 10 Mar-31
450

500 500 10

Apr-01 Balance b/f 450 Apr-01 Balance b/f 10

Motor Van A/C Custom Duties A/C

RM RM RM
2000 Mar-31 Balance c/f 2000 Mar-24 Cash in ha 100 Mar-31

2000 2000 100

2000 Apr-01 Balance b/f 100

ases A/C
RM
Drawings 100
Balance c/f 3550

3650

ors A/C
RM

nt A/C
RM
Balance c/f 600

600

nery A/C
RM
Balance c/f 130

130
ary A/C
RM
Balance c/f 2700

2700

ings A/C
RM
Balance c/f 700

700

uipment A/C
RM
Balance c/f 1500

1500

& Co A/C
RM
Balance b/f 200

200
 Balance b/f 100

age A/C
RM
Balance c/f 50

50

est A/C
RM
Balance c/f 10

10

Duties A/C
RM
Balance c/f 100

100
 Trial Balance Wira Book Centre as at 31 March 20x2
Debit Credit
RM RM
Cash In Hand 1815.00
Capital 10000.00
Purchases 3550.00
Bicycle 300.00
Land 2000.00
Debtors 0.00
Sales 5000.00
Deposits 400.00
Rent 600.00
Electricity 165.00
Telephone 165.00
Stationery 130.00
Insurance 40.00
Legal fees 100.00
Salary 2700.00
Drawings 700.00
Bank 610.00
Bamby Ltd 900.00
Office equipment 1500.00
Office Furniture 500.00
Meja & Co 100.00
Ahmad 200.00
Office Expenses 185.00
Postage 50.00
Accrued Expenses 130.00
Mc Arthur & Co 450.00
Interest 10.00
Delivery charges 30.00
Motor Van 2000.00
Custom Duties 100.00
Return outwards 50.00
17240.00 17240.00