LET’S DO IT

YOURSELF!!
SPECIAL
JOURNAL
 Date Transactions
2019 Started a business with cash at bank RM 15 000, furniture
Sept 1 RM 10 000 and premises RM 100 000.
The followings are the
5 Purchased goods RM 1 780 on credit from Lee Trading,
transaction extracted
less 5% trade discount
from Mama Café. You
9 Purchase a computer on credit amount RM 1 500 from
are required to record
Jaya Computer for office use
the transaction in the
appropriate journals. 12 Sold goods to Ahmad on credit amount RM 1 850
18 The owner took goods amount RM 80 for personal use

22 Returned goods to Lee Trading amount RM 880 with 5%

trade discount
26 The owner brought in own table valued RM 350 for
office use
28 Purchase goods from Lee Trading on credit amount RM 2
880, less 5% trade discount
30 Returned goods from Ahmad value RM 650
2
Date Transactions Type of Journal
2019 Started a business with cash at bank RM 15 000, furniture RM 10 000 General Journal
Sept 1 and premises RM 100 000. - Opening Entry
5 Purchased goods RM 1 780 on credit from Lee Trading, less 5% trade Special Journal
discount -Purchase Journal
9 Purchase a computer on credit amount RM 1 500 from Jaya Computer General Journal
for office use -Purchase an Asset
12 Sold goods to Ahmad on credit amount RM 1 850 Special Journal
-Sales Journal
18 The owner took goods amount RM 80 for personal use General Journal
Drawing a Goods
22 Returned goods to Lee Trading amount RM 880 with 5% trade Special Journal
discount -Return Purchase Journals
26 The owner brought in own table valued RM 350 for office use General Journal
-Additional Capital
28 Purchase goods from Lee Trading on credit amount RM 2 880, less 5% Special Journal
trade discount -Purchase Journal
30 Returned goods from Ahmad value RM 650 Special Journal
-Return Sales Journal

3
Date Transactions Type of Journal
5 Purchased goods RM 1 780 on credit from Lee Trading, less 5% trade Special Journal
discount -Purchase Journal
28 Purchase goods from Lee Trading on credit amount RM 2 880, less 5% Special Journal
trade discount -Purchase Journal

PURCHASE JOURNAL
Date Particular Inv No F Amount Total Amount
Sept 5 Lee Trading 1780
Less 5% trade discount (89) 1691
28 Lee Trading 2880
Less 5% trade discount (144) 2736
30 Purchase Account (Dr) 4427

4
Date Transactions Type of Journal
12 Sold goods to Ahmad on credit amount RM 1 850 Special Journal
-Sales Journal

SALES JOURNAL

Date Particular Inv No F Amount Total Amount

Sept Ahmad 1850 1850

12
30 Sales Account (Cr) 1850

5
Date Transactions Type of Journal
22 Returned goods to Lee Trading amount RM 880 with 5% trade Special Journal
discount -Return Purchase Journals

RETURN PURCHASE JOURNAL

Date Particular Inv No F Amount Total Amount

22 Sept 2019 Lee Trading 880

Less Trade Discount 5% (44) 836
30 Return Purchase Account (Cr) 836

6
Date Transactions Type of Journal
30 Returned goods from Ahmad value RM 650 Special Journal
-Return Sales Journal

RETURN SALES JOURNAL

Date Particular Inv F Amount Total Amount
No
30 Sept Ahmad 650 650
2019
30 Return Sales Account (Dr) 650

7
THE ANSWER
 General Journal
Date Particulars Folio Debit Credit (RM)
(RM)
2019 Bank   15 000  
Sept 1 Furniture 10 000  
The Answer Premises 100 000  
Capital 125 000
(starting a business with
asset and equity)
9 Office equipment   1 500  
Jaya Computer 1 500
(purchase a computer for
office use)
18 Drawing   80  
  Purchase 80
  (owner took goods for
  personal use)
 
26 Office equipment   350  
Capital 350
(owner brought in a table for
office use)

9
 Purchase Journal
Date Particulars Invoice Folio Amount Total
No (RM) (RM)
2019 Lee Trading     1 780  
Sept 5 Less 5% trade (89) 1 691
The Answer discount
28 Lee Trading     2 880  
Less 5% trade (144) 2 736
discount
30 Purchase Account       4 427
(Dr)

Sales Journal
Date Particulars Invoice Folio Amount Total (RM)
No (RM)
2019 Ahmad       1 850
Sept 12
30 Sales Account (Cr)       1 850

10
 Return Outwards Journal

Date Particulars Invoice Folio Amount Total (RM)

No (RM)
2019 Lee Trading     880  
The Answer Sept 22 Less 5% trade discount
30 Return Outwards    
(44)
 
836
836
Account (Cr)

Return Inwards Journal

Date Particulars Invoice Folio Amount Total (RM)

No (RM)
2019 Ahmad     650  650
Sept 30
30 Return Inwards Account       650
(Cr)
TIME TO DO
BY YOURSELF!

12
Thanks!
Any questions?
You can find me at
zakiah_ptss@hotmail.com

13
You can insert graphs from Google Sheets

14