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©
ACC 106
Prepared For:
Miss Nurul Akmal
Prepared By:
Che Wan Muhammad Kia uddin Mohd Syahrulbadri Bin Mohammed Mohd Bazli Bin Abd Wahab Ahmad Nazarrudin Bin Salam
©
CONTENTS
©
1.0 Introduction
1.1 Profile Of The Business
Azhan Enterprise is an enterprise selling cell phone for many types and also topup for a lot of prepaid
such as Celcom, Maxis, Digi and more. The location of the business is at Ground Floor, Mydin Mall
Dungun, 23000 Dungun, Terengganu. The business is open daily from 9.00 a.m to 10.00 p.m except
on Friday that closed for a while from 12.30 p.m until 2.30 p.m.
The business is fully owned by En. Bazli Bin Abdul Wahab with a cash contribution of RM 35,000 since
April 2010. He managed his business alone and had 2 workers to help him during business.
1.2 Transaction For The Month of April 2010
DATE TRANSACTIONS 3 April Sold goods on credit to Abdul Holdings worth RM 3500. 4 April Purchased goods worth RM 5600 from Hikmah Holdings. 5 April Abdul Holdings returned damaged goods amounted RM 900. 6 April Paid Hikmah Holdings RM1800 by cheque. 9 April Sold goods on credits to AirVoice Holdings worth RM 3000. 11 April Returned defective goods to Hikmah Holdings worth RM2500. 14 April Sold goods on credit to Happy Holdings worth RM2500. 14 April Cash sales to Dato’ Chan RM 1500. 18 April Bought machinery worth RM 40000 on credit from Nokia Holdings. 21 April Paid Sony Inc. RM 2000 by cheque. 22 April Purchased goods worth RM 5500 from Sony Inc. on credit. 24 April Cash sales to Miss Akmal RM2000 24 April Cash sales to Zamira Ali RM 1800 25 April Purchased goods worth RM 6000 from Apple Inc. on credits 26 April Paid Apple Inc. RM 1500 27 April Bought fittings worth RM 53000 on credit from Comfort Holdings 29 April AirVoice Holdings returned damaged goods amounted RM950 29 April Happy Holdings returned damaged goods amounted RM 800 29 April Bought motor vehicles worth RM 50000 on credit from Kia Automobil Sdn Bhd 30 April Returned defective goods to Sony Inc. worth 3000 30 April Returned defective goods to Apple Inc. worth RM3800
©
AZHAN ENTERPRISE
(JOURNAL )
SALES JOURNAL
DATE PARTICULAR FOLIO INVOICE NO. AMOUNT(RM)
3 April Abdul Holdings SL 3,500
9 April AirVoice Holdings SL 3,000
14 April Happy Holdings SL 2,500
30 April Transfer to sales account
GL 9,000
PURCHASES JOURNAL
DATE PARTICULAR FOLIO INVOICE NO. AMOUNT(RM)
4 April Hikmah Holdings PL 5,600
22 April Sony Inc. PL 5,500
25 April Apple Inc. PL 6,000
30 April Transfer to purchases account
GL 17,100
RETURNED OUTWARDS JOURNAL
DATE PARTICULAR FOLIO INVOICE NO. AMOUNT(RM)
11 April Hikmah Holdings PL 2,500
30 April Sony Inc. PL 3,000
30 April Apple Inc. PL 3,800
30 April Transfer to return outwards account
GL 9,300
RETURNED INWARDS JOURNAL
DATE PARTICULAR FOLIO INVOICE NO. AMOUNT(RM)
5 April Abdul Holdings SL 900
29 April AirVoice Holdings SL 950
29 April Happy Holdings SL 800
30 April Transfer to return inwards account
GL 2,650
©
GENERAL JOURNAL
DATE PARTICULAR FOLIO DEBIT(RM) CREDIT(RM)
18 April Machinery 40,000
Nokia Holdings 40,000
27 April Fittings 35,000
Comfort Holdings 35,000
29 April Motor Vehicles 50,000
Kia Automobil Sdn Bhd
50,000
30 April Sales 14,300
Return outwards 9,300
Income statement
23,600
30 April Income statement 10,450
Purchases 7,800
Return inwards 2,650
159,050 159,050
©
AZHAN ENTERPRISE
(LEDGER)
SALE LEDGER
ABDUL HOLDINGS
DATE PARTICULARS FOLIO AMOUNT(RM) DATE PARTICULARS FOLIO AMOUNT(RM)
4 April
Sales SJ 3,500 5 April Return inwards RIJ 900
30 April Bal c/f 2,600
3,500 3,500
1 May Bal b/f 2,600
AIRVOICE HOLDINGS
DATE PARTICULARS FOLIO AMOUNT(RM) DATE PARTICULARS FOLIO AMOUNT(RM)
9 April
Sales SJ 3,000 29 April Return inwards RIJ 950
30 April Bal c/f 2,050
3,000 3,000
1 May Bal b/f 2,050
HAPPY HOLDINGS
DATE
PARTICULAR FOLIO AMOUNT (RM)
DATE PARTICULAR FOLIO AMOUNT (RM)
14 April
Sales SJ 2,500 29 April Return inwards RIJ 800
30 April Bal c/f 1,700
2,500 2,500
1 May Bal b/f 1,700
©
PURCHASES LEDGER
HIKMAH HOLDINGS
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT(RM)
11 April Return outwards ROJ 2,500 4 April Purchases 5,600
6 April Bank CPJ 1,800
30 April Bal c/f 1,300
5,600 5,600
1 May Bal b/f 1,300
SONY INC.
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
30 April
Return outwards ROJ 3,000 22 April Purchases 5,500
21 April
Bank CPJ 2,000
30 April
Bal c/f 500
5,500 5,500
1 May Bal b/f 500
APPLE INC.
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS
FOLIO AMOUNT (RM)
30 April
Return outwards ROJ 3,800 25 April Purchases 6,000
26 April
Bank CPJ 1,500
30 April
Bal c/f 700
6,000 6,000
1 May Bal b/f 700
©
GENERAL LEDGER
SALES
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
30 April
I/S 14,300 3 April Credit sales SJ 3,500
9 April Credit sales SJ 3,000
14 April Credit sales SJ 2,500
14 April Cash sales CRJ 1,500
24 April Cash sales CRJ 2,000
24 April Cash sales CRJ 1,800
14,300 14,300
RETURN INWARDS
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
5 April Total returns RIJ 900 30 April I/S 2,650
29 April
Total returns RIJ 950
29 April
Total returns RIJ 800
2,650 2,650
RETURN OUTWARDS
DATE PARTICULARS
FOLIO AMOUNT (RM)
DATE PARTICULARS
FOLIO AMOUNT (RM)
30 April
I/S 9,300 11 April Total returns ROJ 2,500
30 April Total returns ROJ 3,000
30 April Total returns ROJ 3,800
9,300 9,300
MACHINERY
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
18 April
Nokia Holdings GJ 40,000 30 April Bal c/f 40,000
40,000 40,000
1 May Bal b/f 40,000
©
FITTINGS
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
27 April
Comfort Holdings.
GJ 35,000 30 April Bal c/f 35,000
35,000 35,000
1 May Bal b/f 35,000
MOTOR VEHICLE
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
29 April
Kia Automobil Sdn Bhd
GJ 50,000 30 April Bal c/f 50,000
50,000 50,000
1 April Balb/f 50,000
BANK
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
1 April Capital 300,000 6 April Hikmah Holdings
1,800
14 April
Sales 1,500 21 April Sony Inc. 2,000
24 April
Sales 2,000 26 April Apple Inc. 1,500
24 April
Sales 1,800 30 April Bal c/f 300,000
305,300 305,300
1 May Balb/f 300,000
CAPITAL
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
30 April
Bal c/f 300,000 1 April Capital 300,000
300,000 300,000
1 May Bal b/f 300,000
©
PURCHASES
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
30 April
Credit purchases
17,100 30 April
I/S 17,100
Nokia Holdings
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
30 April
Bal c/f 40,000 18 April
Machinery 40,000
40,000 40,000
1 May Bal b/f 40,000
COMFORT HOLDINGS
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
30 April
Bal c/f 35,000 27 April
Fittings 35,000
35,000 35,000
1 May Bal b/f 35,000
KIA AUTOMOBIL SDN BHD
DATE PARTICULARS FOLIO AMOUNT (RM)
DATE PARTICULARS FOLIO AMOUNT (RM)
30 April
Bal c/f 50,000 29 April Motor vehicles 50,000
50,000 50,000
1 May Bal b/f 50,000
©
AZHAN ENTERPRISE
(TRIAL BALANCE AS AT 30 JUN 2012)
ACCOUNT NAME DEBIT(RM) CREDIT(RM)
Capital 300,000
Account payable 127,500
Sales 14,300
Return outwards 9,300
Account receivable 6,350
Return inwards 2,650
Machinery 40,000
Fittings 35,000
Motor vehicle 50,000
Purchases 17,100
Bank 300,000
Total 451,100 451,100