DECLARATION FORM OF GROUP ASSIGNMENT

INTRODUCTION TO FINANCIAL ACCOUNTING (ACC117/106)

Name of group leader and members Student ID

NURNAZURAH LIYANA BINTI ABD RAZAK 2022618074
NOR SHIDDATUL MU’IZ BINTI MOHAMED SAAID 2022618454

HURIN ADLIN BINTI HAZIL 2022488286

ALIFAT HANNANI BINTI ISMAIL 2022467412

Due Date of Assignment: Submission Date:

PREPARED FOR:

SIR AHMAS ZAAKHIR BIN ZULKIFLY

DECLARATION: We declare that the assignment here submitted is original and no part of this
assignment has been copied from other person's work except when due acknowledgement is made
in the text and all members of the group have read and checked all parts of the piece of work,
irrespective of whether they are contributed by individual members or all members as a group, here
submitted are original except for source material explicitly acknowledged.

Signature of group leader: Date:

DISCLAIMER:

A lecturer has a right not to mark this assignment if the above declaration has not been signed. If the
above declaration is found to be false, no mark will be rewarded for this.
 GROUP ASSIGNMENT
INTRODUCTION TO FINANCIAL ACCOUNTING
ACC117/106

PREPARED BY:

NAME STUDENT ID GROUP

ALIFAT HANNANI BINTI ISMAIL 2022467412 PHM1122A2
NOR SHIDDATUL MU’IZ BINTI MOHAMED SAAID 2022618454 PHM1122A2
HURIN ADLIN BINTI HAZIL 2022488286 PHM1122A2
NURNAZURAH LIYANA BINTI ABD RAZAK 2022618074 PHM1122A2

DIPLOMA OF FOODSERVICE AND MANAGEMENT

PREPARED FOR:
SIR AHMAS ZAAKHIR BIN ZULKIFLY
 TABLE OF CONTENT
NO. CONTENT PAGES

1. ACKNOWLEDGEMENT

2. INTRODUCTION OF ASSIGNMENT

3. BUSINESS BACKGROUND

4. BUSINESS TRANSACTION

5. JOURNAL

6. LEDGER

7. TRIAL BALACE

8. CONCLUSION
ACKNOWLEDGEMENT

In the name of Allah, The Most Merciful and Compassionate. All the praises and thanks
be to Him. He is the Almighty. External blessings and peace be upon the Glory of the
Universe, our beloved Prophet Muhammad SAW, His family, and companions.

First and foremost, we would like to express our gratitude towards Sir Ahmas Zaakhir
who has been spending his time in guiding us and all of classmate for this assignment.
We are very thankful that we finally got this assignment done at the time given. We’re
not able to do this if it were not because of the effort that Sir Ahmas Zaakhir put for all
his student to make sure that every bit of the information given are understood by us.
With this assignment hopefully it will give a big memory for us with Sir Ahmas Zaakhir.

We would like to say thank you too to all our classmates, especially our group
assignment team who helped us in giving out ideas and enlightened me how to do this
assignment. Without the help of others, this assignment could not be completed on
time.
INTRODUCTION TO ASSIGNMENT

Our group consists of 4 members which are Nor Shiddatul Mu’iz, Hurin Adlin, Alifat
Hannani and NurNazurah Liyana. In this group project, we are expected to work
together in a team to complete this accounting project. We also need to create one
sole proprietorship business that selling goods or products to the customer and make
sure that our report is following all the criteria that our lecturer, Sir Zaakhir provided.
To complete this project, we have created an enterprise named HANS Donuts
Enterprise. In this group project, we provided all the criteria that are needed which is
business background, business transactions, journals, ledgers, and trial balance at the
end of the month. We are given 5 weeks to complete this project starting from week 8
until week 11. This group project is due in week 11.
BUSINESS BACKGROUND

The name of our business is HANS Donuts, owned by Puan Sara Eliana. HANS Donut
is a sole proprietorship that offers variety of donuts located at Batu Ferringhi, Pulau
Pinang. Her business was started in 2023. Besides selling a variety of donuts, we also
sell raw ingredients for dessert business owners such as chocolate chips, flour, and
others. Puan Sara also hired three employees to help her operate the business. This
business started with a capital of RM50000, and their financial year ended on 31
December 2023.

Location: Eden Parade, 1-2G, Jalan Sungai Emas, 11100 Batu

Feringghi, Pulau Pinang.
Contact No: 03-4852256
WhatsApp: +011-62465492
Operating Hours: 8.00 am – 10.00pm
Website: https://www.hansdonuts.com.my
BUSINESS TRANSACTIONS
HANS Donuts Enterprise is a business supplying food in Batu Ferringhi. The
following are the transactions for the month of April 2023.

DATE TRANSACTION

1 Started business with RM50000 cash.

2 Bought 30 cartons of high protein flour, 2 kg of instant yeast, 1 kg of bread
softener, 10 cartons of butter, 10 cartons of eggs on credit from Solid Kitchen
worth RM8500.
2 The owner purchased goods from Enya Ingredients on credit worth RM5000.
3 Sold bomboloni to Vendor Jalanan on credit worth RM300.
4 Return 5 cartons of high protein flour costing RM600 to Solid Kitchen.
5 Sold goods for credit to HQ Nina Dips RM750.
6 Brought in two chillers worth RM1500 into business.
6 Cash sales to Izzati RM 400.
8 Return defective goods to Enya Ingredients worth RM1000
10 Sold goods on credit to Kedai Cik Senah RM 250.
12 Receive sales commission of RM1200 by cash.
13 Bought 5 cartons of milks amounting to RM 400 on credit from Anis Supply.
13 HQ Nina Dips returned goods amounting RM100.
15 Purchased goods worth RM1000 from Tasty Enterprise by cash.
15 Purchased furniture amounted RM2400 on cash.
17 Credit sales to Nabil RM1200.
19 Rental received worth RM 1000 by cash.
22 Loan from RHB Bank amounting RM80000.
24 Bought a computer cost RM1600 on credit from BestBuy Sdn. Bhd.
24 The owner took cash amounting RM760 for personal use.
26 Paid utility bills amounting RM250 by cash.
27 Nabil returned goods previously bought, worth RM300.
28 The owner took goods amounting to RM800 for her daughter’s school events.
30 Paid salary expenses by RM 1800 by cheque.
JOURNALS
GENERAL JOURNAL

Date Particulars Folio Debit (RM) Credit (RM)

April 6 Chillers 1500
Capital 1500
April 24 Drawings 760
Cash 760
April 28 Drawings 800
Purchases 800
April 24 Purchases 1600 1600
Account Payable
April 22 Bank 80000 80000
Loan

PURCHASE JOURNAL
Date Particulars Invoice Folio RM
no.
April 2 Solid Kitchen 8500
April 2 Enya Ingredients 5000
April 13 Anis Supply 400
TOTAL 13900

SALES JOURNAL
Date Particulars Invoice no. Folio RM
April 3 Vendor Jalanan 300
April 5 HQ Nina Dips 750
April 10 Kedai Cik Senah 250
April 17 Nabil 1200
TOTAL 2500

RETURN OUTWARDS JOURNAL

Date Particulars Credit note Folio RM

no.
April 4 Solid Kitchen 600
April 8 Enya Ingredients 1000
TOTAL 1600

RETURN INWARDS JOURNAL

Date Particulars Credit note Folio RM
no.
April 13 HQ Nina Dips 100
April 27 Nabil 300
TOTAL 400

CASH RECEIPTS JOURNAL

Date Refer Accoun Folio Bank Cash Disco Accou Sales
ence t to be (RM) (RM) unt nts (RM)
no. credited allowe receiv
d (RM) able
(RM)

April 1 Capital 50000

April 12 Sales 1200 1200
April 19 Rental 1000 Commented [PT1]: ledger cash dan bank takda so kena
received buka . Total ledger cash dan bank ambil dari total cash
receipt journal dan cash payment journal. boleh rujuk contoh
April 30 1800 assignment saya share tu.
April 6 Cash 400
Commented [PT2R1]: setiap ledger ada baki akhir akaun
TOTAL 1800 52600 (balance c/d) dan baki awal akaun bulan depan (balance b/b)
Commented [PT3R1]: kamu hanya buat baki akhir tapi
baki awal bulan depan takda
CASH PAYMENTS JOURNAL
Commented [PT4R1]: Purchase ledger ada salah ada yg
Date Refere Accoun Folio Bank Cash Disco Accou Purch dah betul. setiap ledger kamu kena jumlahkan dr side dan cr
nce t to be (RM) (RM) unt nts ase side.ada ledger yang kamu jumlahkan ada yang tidak so
no. credited receiv payabl (RM) check balik. Baki akhir bulan ialah balance c/d dan baki awal
ed e bulan depan balance b/b, Ada yang kamu buat terbalik nama
balance tu.
April Purchac 1000 1000
15 e Commented [PT5R1]: purchase, sales return journal kena
jumlahkan dan jumlah tersebut transfer dalam purchase
April Purchac 2400 2400 sales and return account dalam ledger. Kalau tk faham rujuk
15 e contoh assignment saya share tu
April Ultility 250
26
TOTAL 3420

LEDGERS
Purchase ledger
 Account payable – Solid Kitchen A/C
Date Particulars RM Date Particulars RM
April 4 Return outwards 600 April 2 Purchase 8500
April 30 Balance c/d 7900
8500 8500
May 1 Balance b/d 7900

Account payable – Enya Ingredients A/C

Date Particulars RM Date Particulars RM
April 8 Return outwards 1000 April 2 Purchase 5000
April 30 Balance c/d 4000
5000 5000
May 1 Balance b/d 4000

Account payable – Anis Supply A/C

Date Particulars RM Date Particulars RM
April 30 Balance c/d 400 April 13 Purchase 400
400 400
May 1 Balance b/d 400

Account Payable – Best buy Sdn. Bhd

Date Particulars RM Date Particulars RM
April 30 Balance c/d 1600 April 24 Purchase 1600
1600 May 1 Balance b/d
1600

Sales ledgers
Account receivable – Vendor Jalanan A/C
Date Particulars RM Date Particulars RM
April 3 Sales 300 April 3 Balance c/d 300
May 1 Balance b/d 300

Account receivable – HQ Nina Dips A/C

Date Particulars RM Date Particulars RM
April 5 Sales 750 April 13 Return 100
inwards
Balance c/d 650
May 1 Balance b/d 750 750

Account receivable – Kedai Cik Senah A/C

Date Particulars Folio RM Date Particulars Folio RM
April 10 Sales 250 April 10 Balance c/d 250
May 1 Balance b/d 250

Account receivable – Nabil A/C

Date Particulars Folio RM Date Particular Folio RM
s
April 17 Sales 1200 April 27 Return 300
inwards
Bank 900
Balance 1200

General ledgers
Purchases A/C
Date Particulars Folio RM Date Particulars Folio RM
April 28 Drawings 800 April 30 Total cash
purchases

Return outwards A/C

Date Particulars Folio RM Date Particulars Folio RM
April 30 Total return 1600 April 30 Balance 1600
outwards c/d
1600 1600
May 1 Balance b/d 1600

Return inwards A/C

Date Particulars Folio RM Date Particulars Folio RM
April 30 Total return 400 April 30 Balance c/d 400
inwards
400 400
May 1 Balance b/d 400

Capital A/C
Date Particulars Folio RM Date Particulars Folio RM
April 1 Bank 50000 April 30 Balance 50000
c/d

50000 50000
May 1 Balance 50000
b/d
Rental A/C
Date Particulars Folio RM Date Particulars Folio RM
April 19 Cash 1000 April 30 Balance 1000
c/d
1000 1000
May 1 Balance b/d 1000

Utility A/C
Date Particulars Folio RM Date Particulars Folio RM
April 26 Cash 250 April 30 Balance 250
c/d
250 250
May 1 Balance b/d 250

Drawings A/C
Date Particul Folio RM Date Particul Folio RM
ars ars
April 28 Purchas 800 April 30 Balance 800
es c/d
800 800

May 1 Balance 800

b/d

Sales A/C
Date Particular Foli RM Date Particular Folio RM
s o s
April Total April Balance
30 credit 30 c/d
sales
April Total cash
30 sales

Balance
b/d

Bank A/C
Date Particulars Folio RM Date Particulars Folio RM
April 30 Total cash April 30 Total cash
receipts payment
April 30 Balance
c/d
May 1 Balance b/d

Cash A/C
Date Particulars Folio RM Date Particulars Folio RM
April 30 Total cash 52600 April 30 Total cash
receipts payment
April 30 Balance c/d

May 1 Balance b/d

TRIAL BALANCE
CONCLUSION