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
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CONTENTS
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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 3 April 4 April 5 April 6 April 9 April 11 April 14 April 14 April 18 April 21 April 22 April 24 April 24 April 25 April 26 April 27 April 29 April 29 April 29 April 30 April 30 April
TRANSACTIONS Sold goods on credit to Abdul Holdings worth RM 3500. Purchased goods worth RM 5600 from Hikmah Holdings. Abdul Holdings returned damaged goods amounted RM 900. Paid Hikmah Holdings RM1800 by cheque. Sold goods on credits to AirVoice Holdings worth RM 3000. Returned defective goods to Hikmah Holdings worth RM2500. Sold goods on credit to Happy Holdings worth RM2500. Cash sales to Dato’ Chan RM 1500. Bought machinery worth RM 40000 on credit from Nokia Holdings. Paid Sony Inc. RM 2000 by cheque. Purchased goods worth RM 5500 from Sony Inc. on credit. Cash sales to Miss Akmal RM2000 Cash sales to Zamira Ali RM 1800 Purchased goods worth RM 6000 from Apple Inc. on credits Paid Apple Inc. RM 1500 Bought fittings worth RM 53000 on credit from Comfort Holdings AirVoice Holdings returned damaged goods amounted RM950 Happy Holdings returned damaged goods amounted RM 800 Bought motor vehicles worth RM 50000 on credit from Kia Automobil Sdn Bhd Returned defective goods to Sony Inc. worth 3000 Returned defective goods to Apple Inc. worth RM3800
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(JOURNAL ) SALES JOURNAL
DATE 3 April 9 April 14 April 30 April
PARTICULAR
FOLIO
Abdul Holdings AirVoice Holdings Happy Holdings Transfer to sales account
SL SL SL GL
INVOICE NO.
AMOUNT(RM) 3,500 3,000 2,500 9,000
PURCHASES JOURNAL
DATE
PARTICULAR
FOLIO
4 April 22 April 25 April 30 April
Hikmah Holdings Sony Inc. Apple Inc. Transfer to purchases account
PL PL PL GL
INVOICE NO.
AMOUNT(RM) 5,600 5,500 6,000 17,100
RETURNED OUTWARDS JOURNAL
DATE
PARTICULAR
FOLIO
11 April 30 April 30 April 30 April
Hikmah Holdings Sony Inc. Apple Inc. Transfer to return outwards account
PL PL PL GL
INVOICE NO.
AMOUNT(RM) 2,500 3,000 3,800 9,300
RETURNED INWARDS JOURNAL
DATE 5 April 29 April 29 April 30 April
PARTICULAR
FOLIO
INVOICE NO.
Abdul Holdings AirVoice Holdings Happy Holdings
SL SL SL
900 950 800
Transfer to return inwards account
GL
2,650
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AMOUNT(RM)
GENERAL JOURNAL
DATE 18 April 27 April 29 April
30 April
30 April
PARTICULAR Machinery Nokia Holdings Fittings Comfort Holdings Motor Vehicles Kia Automobil Sdn Bhd Sales Return outwards Income statement Income statement
FOLIO
DEBIT(RM)
CREDIT(RM)
40,000 40,000 35,000 35,000 50,000 50,000 14,300 9,300 23,600 10,450
Purchases Return inwards
7,800 2,650
159,050
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159,050
AZHAN ENTERPRISE
(LEDGER) SALE LEDGER ABDUL HOLDINGS
DATE 4 April
1 May
PARTICULARS
FOLIO
AMOUNT(RM)
DATE
PARTICULARS
FOLIO
AMOUNT(RM)
Sales
SJ
3,500
5 April
Return inwards
RIJ
900
30 April
Bal c/f
2,600 3,500
3,500 2,600
Bal b/f
AIRVOICE HOLDINGS
DATE 9 April
1 May
PARTICULARS
FOLIO
AMOUNT(RM)
DATE
PARTICULARS
FOLIO
AMOUNT(RM)
Sales
SJ
3,000
29 April
Return inwards
RIJ
950
30 April
Bal c/f
2,050 3,000
3,000 2,050
Bal b/f
HAPPY HOLDINGS
DATE 14 April
PARTICULAR
FOLIO
AMOUNT (RM)
Sales
SJ
2,500
DATE
PARTICULAR
FOLIO
AMOUNT (RM)
29 April
Return inwards
RIJ
800
30 April
Bal c/f
1,700 2,500
2,500
1 May
Bal b/f
1,700
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PURCHASES LEDGER HIKMAH HOLDINGS
DATE
PARTICULARS
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
FOLIO
11 April 6 April 30 April
Return outwards Bank Bal c/f
ROJ CPJ
2,500 1,800 1,300
4 April
Purchases
5,600
Bal b/f
5,600 1,300
5,600 1 May
AMOUNT(RM)
SONY INC.
DATE
PARTICULARS
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
30 April 21 April 30 April
Return outwards
ROJ
3,000
22 April
Purchases
5,500
Bank
CPJ
2,000
Bal b/f
5,500 500
Bal c/f
FOLIO
AMOUNT (RM)
500 5,500 1 May
APPLE INC.
DATE
PARTICULARS
FOLIO
AMOUNT (RM)
DATE
PARTICULAR S
30 April 26 April 30 April
Return outwards
ROJ
3,800
25 April
Purchases
6,000
Bank
CPJ
1,500
Bal b/f
6,000 700
Bal c/f
FOLIO
AMOUNT (RM)
700 6,000 1 May
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GENERAL LEDGER SALES
DATE
PARTICULARS
30 April
I/S
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
FOLIO
AMOUNT (RM)
14,300
3 April
Credit sales
SJ
3,500
9 April 14 April
Credit sales Credit sales
SJ SJ
3,000 2,500
14 April 24 April 24 April
Cash sales Cash sales Cash sales
CRJ CRJ CRJ
1,500 2,000 1,800 14,300
14,300
RETURN INWARDS
DATE
PARTICULARS
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
5 April 29 April 29 April
Total returns Total returns
RIJ RIJ
900 950
30 April
I/S
Total returns
RIJ
800
FOLIO
AMOUNT (RM) 2,650
2,650
2,650
RETURN OUTWARDS
DATE 30 April
PARTICULAR S I/S
FOLIO
AMOUNT (RM)
DATE
PARTICULAR S
FOLIO
AMOUNT (RM)
9,300
11 April
Total returns
ROJ
2,500
30 April 30 April
Total returns Total returns
ROJ ROJ
3,000 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
1 May
Bal b/f
40,000 40,000
40,000
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FITTINGS
DATE
PARTICULARS
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
27 April
Comfort Holdings.
GJ
35,000
30 April
Bal c/f
1 May
FOLIO
35,000
35,000 35,000
Bal b/f
AMOUNT (RM)
35,000
MOTOR VEHICLE
DATE
PARTICULARS
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
29 April
Kia Automobil Sdn Bhd
GJ
50,000
30 April
Bal c/f
1 April
FOLIO
50,000
50,000 50,000
Balb/f
AMOUNT (RM)
50,000
BANK
DATE
PARTICULARS
1 April 14 April 24 April 24 April 1 May
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
FOLIO
AMOUNT (RM)
Capital
300,000
6 April
1,800
Sales
1,500
21 April
Hikmah Holdings Sony Inc.
Sales
2,000
26 April
Apple Inc.
1,500
Sales
1,800
30 April
Bal c/f
300,000
Balb/f
305,300 300,000
2,000
305,300
CAPITAL
DATE
PARTICULARS
30 April
Bal c/f
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
300,000
1 April
Capital
300,000
Bal b/f
300,000 300,000
300,000 1 May
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FOLIO
AMOUNT (RM)
PURCHASES
DATE
PARTICULARS
30 April
Credit purchases
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
17,100
30 April
I/S
FOLIO
AMOUNT (RM) 17,100
Nokia Holdings
DATE
PARTICULARS
30 April
Bal c/f
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
FOLIO
40,000
18 April
Machinery
40,000
Bal b/f
40,000 40,000
40,000 1 May
AMOUNT (RM)
COMFORT HOLDINGS
DATE
PARTICULARS
30 April
Bal c/f
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
FOLIO
35,000
27 April
Fittings
35,000
Bal b/f
35,000 35,000
35,000 1 May
AMOUNT (RM)
KIA AUTOMOBIL SDN BHD
DATE
PARTICULARS
30 April
Bal c/f
FOLIO
AMOUNT (RM)
DATE
PARTICULARS
50,000
29 April
Motor vehicles
50,000
Bal b/f
50,000 50,000
50,000 1 May
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FOLIO
AMOUNT (RM)
AZHAN ENTERPRISE
(TRIAL BALANCE AS AT 30 JUN 2012)
ACCOUNT NAME Capital Account payable Sales Return outwards Account receivable Return inwards Machinery Fittings Motor vehicle Purchases Bank Total
DEBIT(RM)
CREDIT(RM) 300,000 127,500 14,300 9,300
6,350 2,650 40,000 35,000 50,000 17,100 300,000 451,100
451,100
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