ASSIGNMENT

NAME NO. MATRIK

NOOR SYAFIQAH BINTI SALAHUDIN 2019400914

NUR ‘AFIFAH BINTI ASRI 2019439188

NUR AZLIN ZURITA BINTI ABDULLAH 2019275614

Subjek : ACC106

Group : JBA1141F

Lecture Name : Madam Rahimah

Due Date : 8 Dicember 2019

Business Background :

Qaseh Collection is owned by Miss Qaseh. This brand sells hijab and this brand capital

contributed is RM 50 000. Qaseh Collection is located in No. 9 jalan utama 3/1 Pusat Komersial

Seri Utama, 85000 Segamat, Johor. The financial year end for Qaseh Collection is December and

DATE TRANSACTIONS
2019
November 1 Qaseh Collection deposited RM 50 000 into business bank account and
contribute non-current asset RM 2 000
3 Bought goods worth from Rita Berhad RM 5 000 on credit
5 Sales good RM 1 500 on credit to Qaisara Trading
7 Puan Qaseh withdrew RM 500 cash and took goods worth RM 150, both for
his personal use
10 Issued a RM 3 500 cheque to Rita Berhad.
11 Sales good to Nad Berhad RM 1 500 cash.
12 Returned defected goods to Rita Berhad worth RM 1 500.
15 Sales goods RM 4 000 on credit to Khaireena Enterprise
16 Bought goods from Afifah Trading amounted RM 8 000 on credit
18 Returned goods to Afifah Trading RM 3 000
18 Qaisara Trading returns goods amounted RM 500
20 Issued a RM 5 000 by cheque to Afifah Trading.
21 Receive RM 1 000 cash by Qaisara Trading
22 Khaireena Enterprise returns goods amounted RM 1 800
25 Paid rental by cash RM 2 000
27 Sales goods on credit RM 1 250 to Zati Enterprise
28 Bought goods from Alia Trading RM 6 500 on credit
29 Zati Enterprise returns good RM 250
29 Zati enterprise made payment by cheque
30 Returned goods to Alia Trading RM 500
30 Issued a cheque to Alia Trading RM 6 000
the transaction is on October.
 Bank Account

Date Particular RM Date Particular RM

2019 2019

Nov 30 Total Payment 52 000 Nov 30 Total Account Payable 14 500

Account Receivable 1 000 Balace c/d 38 500

(Zati Enterprise)

53 000 53 000

Dis 1 Balance b/d 38 500

Capital Account

Date Particular RM Date Particular RM

2019 2019

Nov 30 Balance c/d 52 000 Nov 30 Total Payment 52 000

52 000 52 000

Dis 1 Balance b/d 52 000

Purchase Account

Date Particular RM Date Particular RM

2019 2019

Nov 30 Total Payment 19 500 Nov 7 Drawing 650

30 Balance c/d 18 850

19 500 19 500

Dis 1 Balance b/d 18 850

 Account Receivable – Qaisara Trading

Date Particular RM Date Particular RM

2019 2019

Nov 5 Sales 1 500 Nov 18 Return Inward 500

21 Cash 1 000

1 500 1 500

Account Receivable – Zati Enterprise

Date Particular RM Date Particular RM

2019 2019

Nov 27 Sales 1 250 Nov 30 Return Inward 250

Payment 1 000

1 250 1 250

Account Payable – Rita Berhad

Date Particular RM Date Particular RM

2019 2019

Nov 30 Bank 2 500 Nov 30 Purchases 5 000

Balance c/d 2 500

5 000 5 000

Dis 1 Balance b/d 2 500

 Account Payable – Afifah Trading

Date Particular RM Date Particular RM

2019 2019

Nov 18 Return Outward 3 000 Nov 16 Purchase 8 000

20 Bank 5 000

8 000 8 000

Account Receivable – Khaireena Trading

Date Particular RM Date Particular RM

2019 2019 Return Inward 1 800

Nov 15 Sales 4 000 Nov 30 Balance c/d 2 200

4 000 4 000

Dis 1 Balance b/d 2 200

Account Payable – Alia Trading

Date Particular RM Date Particular RM

2019 2019

Nov 15 Return Outward 500 Nov 30 Purchase 6 500

Total Payment 6 500

6 500 6 500
 Sales Account

Date Particular RM Date Particular RM

2019 2019

Nov 30 Balance c/d 4 650 Nov 30 Total Credit Sales 4 650

4 650 4 650

Dis 1 Balance b/d 4 650

Drawing Account

Date Particular RM Date Particular RM

2019 2019

Nov 30 Total Drawing 650 Nov 30 Balance c/d 650

650 650

Dis 1 Balance b/d 650

Return Outward

Date Particular RM Date Particular RM

2019 2019

Nov 30 Balance c/d 5 000 Nov 30 Total Return Outward 5 000

5 000 5 000

Dis 1 Balance b/d 5 000

 Return Inward

Date Particular RM Date Particular RM

2019 2019

Nov 30 Total Return Inward 2 550 Nov 30 Balance c/d 2 550

2 550 2 550

Dis 1 Balance b/d 2 550

Rental Expenses

Date Particular RM Date Particular RM

2019 2019

Nov 25 Cash 2 000 Nov 30 Balance c/d 2 000

2 000 2 000

Dis 1 Balance b/d 2 000

Cash Account

Date Particular RM Date Particular RM

2019 2019

Nov 30 Receipt 2 200 Nov 30 Payment 2 000

Balance c/d 200

2 200 2 200

Dis 1 Balance b/d 200

 Qaseh Collection

Trial Balance as at 31 November 2019

Particular Debit Credit

Bank 38 500
Capital 52 000
Purchase 18 850
Sales 4 650
Drawing 650
Return Outward 5 000
Return Inward 2 550
Rent Expenses 2 000
Cash 200
Account Receivable – Khaireena Trading 2 200
Account Payble – Rita Berhad 2 500
Total 64 950 64 150