Topic 3 : Recording Process

SOLUTIONS TO PAST EXAMINATION QUESTIONS

Q.1: KHIDMAD BERSIH JABATAN
a.

General Journal
GENERAL JOURNAL

Date
2001
November

Description

Debit
RM

Credit
RM

1
Capital

44,000

Cash

1,500

Accounts Payable

3,500

10

Not a transaction

15
Cash

400

Income

1,700

Cash

350

17

20

25
Income

2,000

Cash

3,500

Cash

550

28

30

c. Trial Balance

Khidmad Bersih Jabatan

Trial Balance
September 30 2001
Debit

Credit

RM

RM

Cash

7,400

Accounts Receivable

2,000

Supplies

1,500

Pak Suci, Capital

44,000

Pak Suci, Drawing

400

Cleaning Accessories

3,500

Income

3,700

Telephone Expenses

350

Wages Expenses

550

Motor Vehicles

32,000

TOTAL

47,700

47,700

Q.2: HOTEL LANGKASUKA

a.

General Journal
GENERAL JOURNAL

Date
2001
January

Description

Debit
RM

Credit
RM

Capital
3

Computer
Cash
Accounts Payable

360,000
7,000

7
Income

5,200

Not a transaction

12
Cash

4,000

Cash

2,500

Accounts Receivable

5,200

Utilities Expenses
Salaries and Wages Expenses
Advertising
Cash

14,060

15

21

25

31
Income

12,500

Trial Balance
Hotel Langkasuka
Trial Balance
January 31 2001
Debit

Credit

RM

RM

Cash

231,640

Accounts Receivable

12,500

Food Supplies

2,500

Tajudin, Capital

360,000

Furniture

70,000

Equipment

40,000

Income

17,700

Utilities Expenses

3,500

Salaries and Wages Expenses

8,000

Advertising Expenses

2,560

Computer

7,000

TOTAL

377,700

377,700

Q.3: WESTLIFE FURNITURE

a.

General Journal
GENERAL JOURNAL

Date
2000
May

Description
1

Debit
RM

Cash
Repair Equipments
Tools
Capital

Credit
RM

17,000

3
Cash

500

Accounts Payable

400

Revenue

900

15

18

Van

15,000
Cash
Notes Payable

22
Cash

200

Cash

600

24

27
Revenue

4,000

29
Cash

500

Cash

2,000

Cash

100

30

31

31
Revenue

2,000

c. Trial Balance
Westlife Furniture
Trial Balance
May 31 2001
Debit

Credit

RM

RM

Cash

3,000

Repair Equipment

2,400

Tools

10,000

Adam Affan, Capital

Rent

17,000
500

Accounts Payable

200

Revenue

6,900

Van

15,000

Notes Payable

12,000

Adam Affan, Drawing

600

Electricity Expenses

350

Telephone Expenses

150

Salary Expenses

2,000

Van Expenses

100

Accounts Receivable
TOTAL

2,000
36,100

36,100

Q.4: HARTANAH ABANG NAZ

a.

General Journal
GENERAL JOURNAL
Debit

Credit

Date
2000
May

Description
1

RM
1,100

Accounts Payable
2

2,500
Cash

34,200
Accounts Receivable

1,925
Cash

10

150
Office Supplies

15

2,150
Cash

20

7,650
Cash

29

215
Cash

30

850
Cash

31

Cash
Salaries and Commission Expenses

31

Salaries and Commission Expenses

Cash

30,850

31

Accounts Receivable
Revenue

46,200

31

Land
Cash
Notes Payable

50,000

31

500

2,500
Cash

RM

c. Trial Balance
Firma Hartanah Abang Naz
Trial Balance
May 31 2001
Debit

Credit

RM

RM

Cash

5,560

Accounts Receivable

50,600

Prepaid Insurance

2,675

Office Supplies

1,575

Land

50,000

Accounts Payable

6,550

Notes Payable

40,000

Abang Naz, Capital

63,025

Abang Naz, Drawing

12,500

Fees Earned

204,925

Salary and Commission Expenses

153,425

Rent Expenses

21,500

Advertising Expenses

11,050

Automobile Expenses

4,800

Miscellaneous Expenses
TOTAL

815
314,500

314,500

Q.5 PERNIAGAAN CEPAT DAN PANTAS

a.

General Journal
GENERAL JOURNAL

Date
December 2001

Description

Debit
RM

Credit
RM

Capital
4

48,850

Motor Vehicles
3,000
21,500

Not a transaction

8
Cash

350

Cash

260

Cash

125

18

25

30

Bank Loan
Interest Expenses
Cash

600

Income

2,800

31

c. Trial Balance
Syarikat Cepat & Pantas
Trial Balance
December 31 2001

Cash
Accounts Receivable

Debit

Credit

RM

RM

715
2,800

Ahmad, Capital

48,850

Motor Vehicles

59,500

Office Equipment

8,850

Income

2,800

Petrol Expenses

350

Repair Expenses

260

Interest Expenses

50

Ahmad, Drawing

125

Bank Loan
TOTAL

21,000
72,650

72,650