JOURNAL

General Journal
Date Details Folio Debit Credit
1-Mar Cash 5000
Bank 15000
Capital 20000
(Capital for starting business)
3-Mar Furniture 1600
Bank 1600
(Bought furniture for business)
3-Mar Equipment 2800
Bank 2800
(Bought equipment for business)

Sales Journal
Date Details Folio Inv. No. Amount
3-Mar Maju Enterprise 3200

31-Mar Transfer to Sales Account (Credit) 3200

Purchase Journal
Date Details Folio Inv. No. Amount
3-May Mega Berhad 7800

31-Mar Transfer to Purchase Account (Debit) 7800

Return Outward Journal

Date Details Folio Inv. No. Amount
8-Mar Mega Berhad 800

31-Mar Transfer to Return Outward Account (Credit) 800

Cash Receipt Journal

Date Receipt Details Folio Bank Cash Discount Account Sales Other
No. allowed receivable account
5-Mar Sales 1400 1400

18-Mar Maju 2000 2000

Enterprise
Cash Payment Journal
Date Receipt Details Folio Bank Cash Discount Account Purchase Other
No allowed payable Account
4-Mar stationary 80 80

10-Mar Purchase 2600 2600

25-Mar Salary 2400 2400

27-Mar Mega 6650 350

Berhad
30-Mar Premise 1300 1300
Rental