Bil

Date

Transaction

Component Source (Journal) Document

1/6/13

Starting business with cash RM 150 000 and motor vehicle RM 50 000

2 3 4

1/6 1/6 2/6

Bank in RM 100 000 in Maybank Paid shop rental RM 1200 by cheque Buy furniture and office equipment worth RM 6000 and RM 3000 by cheque from Perabot Jati Enterpise.

5 6

2/6 3/6

Purchase stationery Rm 100 by cash Purchased 300 pairs of leather shoes RM 80 each on credit after received 5% trade discount and terms 10/10 net 30 from Umar Trading

3/6

Bought 250 pairs of sport shoes RM 70 each on credit with 5% trade discount and cash discount 3/10, net 30 from Abu Company

4/6

Bought 200 pairs of casual shoes RM 90 each on credit after trade discount 2/15, net 20 from Ali Enterprise.

5/6

Paid full payment to Umar Trading RM 21600 by cheque after a purchase discount 10%

10

5/6

Sold 50 pairs of leather shoes RM 100 per each to Din Boutique on credit with terms 2/10, net 30

11

6/6

Sell 50 pairs of sport shoes RM 90 each to Rudy Sport Trading on credit with terms 2/3, net 10

12

7/6

Made full payment to Abu Company RM 16975 by cheque

13

8/6

Perform a cobbler service to Zaiton Shariff family RM 500 by cash

14 15

9/6 11/6

Owner took cash RM 500 for personal use Receive a cheque from Din Boutique to settle its account RM 4900

16

12/6

Pay RM 700 to News Company for advertise

about business promotion by cash 17 12/6 Receive a cheque from Rudy Sport Trading to settle it account RM 4410 18 13/6 Sold 150 pairs of casual shoes RM 120 each to Milo Enterprise on credit with term 2/5, net 10 19 14/6 Sell 100 pairs of leather shoes to Mus Shoes Store Rm 100 each on cash after 2% trade discount 20 21 15/6 15/6 Issued a cheque RM 17640 to Ali Eterprise Purchased 100 pairs of casual shoes RM 90 each from Ali enterprise after 2% trade discount by paying RM 7000 by cash and the balance on credit terms 3/10, net 20 22 17/6 Receive a cheque from Milo Enterprise to settle its account RM 17640 23 18/6 Owner withdrawal 4 pairs of sport shoes for personal use 24 19/6 Sold 30 pairs more leather shoes to Din Boutique Rm 100 each on cash after trade discount 25 19/6 Purchased 50 pair leather shoes RM 80 per each from Umar Trading on cash after trade discount 26 21/6 Sold 100 pairs sport shoes RM 90 each to AlKesian Sport on credit with terms 2/3, net 5 27 22/6 Returned 10 pairs of leather shoes worth RM 800 to Umar Trading 28 23/6 Sold 50 pairs sport shoes RM 90 each to Chong Wei Store on credit with terms 5/10, 3/20, net 30 29 30 24/6 25/6 Received a loan RM 20 000 from Maybank Received 10 pairs of sport shoes worth RM 900 from Al- Kesian Sport for goods returned 31 26/6 Received a cheque from Al-Kesian sport to settle its account RM 8100 32 27/6 Received a cash RM 4275 from Chong Wei store

to settle his owing 33 29/6 Buy a car from Waja Auto Rm 30 000 with cash down payment Rm 10 000 and took a loan for its balance 34 30/6 RM 500 was paid for water and electric bills by cash 35 30/6 Paid salary RM 3000 to two employees by cash