This just a guide to do an account 106 assignment for UiTM's requirement:’) Hope this will help your
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This just a guide to do an account 106 assignment for UiTM's requirement:’) Hope this will help your
All right reserved to “Nurrul.
Visit my blog : http:youismysoul.blogspot.com
This just a guide to do an account 106 assignment for UiTM's requirement:’) Hope this will help your
All right reserved to “Nurrul.
Visit my blog : http:youismysoul.blogspot.com
This just a guide to do an account 106 assignment for UiTM's requirement:’) Hope this will help your
All right reserved to “Nurrul.
Visit my blog : http:youismysoul.blogspot.com
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GROUP ASSIGNMENT ACC106
Group : JBM1171D
Prepared by : MUHAMMAD HAMBALLI BIN ZAKARIA NURRUL HAZIEQAH BINTI ROHMANAN SITI NURFATIN IZZATI BINTI OTHMAN ZALIKHA BINTI DZUL RAZIB Prepared for : MISS NORHIDAYAH BINTI ABDULLAH Submitted on : 3 September 2012
ATTENTION ! All right reserved to SAMIQA. Copyright is not allowed, acceptable just for as guide to do an account assignment :) Visit my blog : http:youismysoul.blogspot.com 2
Content
No. Particular Page 1 Background of The Company 2 Transaction 3 Journal 4 Ledger 5 Trial balance
3
Company Background
HAFIZZ STATIONARY AND BOOK STORE Location of business : No. A 36/01 , Jalan Si Manja Kini , Taman Inderapura , 84480 Bukit Bintang , Kuala Lumpur. Operation Hour : 8.00am 10.00pm , Off day on Friday. No. Tel. : 07-9811627 Activity of the business : Achieved the goals of profit in the business. Doing the job with more effective and efficient and give the best service to the customers. Capital : RM 50,000 Financial year end : 1 Dec 2012 4
Transaction The following are the business transaction in December 2012 : Dec 1 Started the business with cash RM20,000 , bank RM20,000 and premises RM10,000. 2 Bought office equipment by cash from Court Jati worth RM2,500. 4 The business purchased goods from Co. Luna Sdn. Bhd. on credit amounting RM5,000. (invoice no. 980) 6 Sold goods worth RM7,700 by cash. 8 Bought a Photostat Machine which cost RM950 from Fatin Enterprise paid by cheque. (cheque no. 232 441) 9 Sold goods to Hamballi amounting RM6,900 on credit. (invoice no. 007) 11 Paid general expenses RM500 by cash. 12 The business returns goods to Co. Luna Sdn. Bhd. worth RM1,300. (credit note no. 448) 14 Hamballi returned goods worth RM500. (credit note no. 8981) 15 The business paid the amount due in full by cheque to Co. Luna Sdn. Bhd. and received 10% discount. (cheque no. 232 442) 16 Purchased goods for RM6,000 on credit from Manga Sdn. Bhd. (invoice no. 698) 18 Sold goods worth RM18,000 on credit to Azhar. (invoice no. 736) The business purchased goods on credit RM5,000 from Stabillo Bhd. (invoice no. 123) 20 Goods worth RM400 returned by Hamballi. (credit note no. 8982) 21 The owner sold goods to Hazieqah worth RM10,000 by cheque. 22 Purchased goods for RM200 by cash from Orange Enterprise. 24 Sold goods to Zalikha amounting RM8,000 by cheque. Hamballi paid the amount due in full by cheque and was allowed of RM225 discount. 25 Received rental payment worth RM900 by cash. 26 Purchased goods worth RM500 by cash from Creative Product. 27 Returned damaged goods worth RM888 to Stabillo Bhd. (credit note no 556) 5
Sold goods on credit RM9,090 to Izzati. (invoice no.333) 29 Azhar retuned faulty goods worth RM1,200. (credit note no.231) Returned goods bought on credit RM700 to Manga Sdn. Bhd.(credit note no. 569) 30 Paid electricity bills RM330 by cheque to Tenaga Nasional Bhd. (cheque no. 232 443) 31 Received sales commission of RM1,000 by cash. Paid salary to workers RM3,000 by cheque. (cheque no. 232 444)
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JOURNAL
General Journal
Date Details Folio Debit (RM) Credit (RM) 2012
Dec 01 Cash
GL6 20,000 Bank
GL5 20,000
Premises
GL3 10,000 Capital
GL1 50,000 (Started the business with cash, bank and premises)
02 Office Equipment
GL2 2,500 Cash
GL6 2,500 (Bought office equipment by cash
from Court Jati)
08 Photostat machine
GL4 950 Cash
GL6 950
(Bought photostat machine by cash from
Fatin Enterprise)
Purchases Journal
Date Particular Invoice no. Folio Amount (RM) Dec-03 Co. Luna Sdn. Bhd.
980 PL1 5,000 16 Manga Sdn. Bhd.
689 PL2 6,000 18 Stabillo Bhd.
123 PL3 5,000
Transferred to Purchases a/c GL8 16,000
7
Sales Journal
Date Particular Invoice no. Folio Amount (RM) Dec-09 Hamballi
007 SL1 6,900 18 Azhar
736 SL2 18,000 27 Izzati
333 SL3 9,090
Transferred to Sales a/c GL7 33,990
Return Outwards Journal
Date Particular Credit note no. Folio Amount (RM) Dec-12 Co. Luna Sdn. Bhd.
448 PL1 1,300 27 Stabilo Berhad
556 PL3 888 29 Manga Sdn. Bhd,
569 PL2 700
Transferred to Return Outward a/c GL9 2,888
Return Inwards Journal
Date Particular Credit note no. Folio Amount (RM) Dec-14 Hamballi
Izzati SJ3 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-27 Sales SJ3 9,090 Dec-31 Bal c/d
9,090
Jan-01 Bal b/d
9,090
11
General Ledger
Capital GL1 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-31 Bal c/d
50,000 Dec-01 Cash GJ1 20,000
Bank GJ1 20,000
Premises GJ1 10,000
50,000
50,000
Jan-01 Bal b/d
50,000
Office Equipment GL2 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-08 Cash CPJ1 2,500 Dec-31 Bal c/d
2,500
Jan-01 Bal b/d
2,500
Premises GL3 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-01 Capital GL5 10,000 Dec-31 Bal c/d
10,000
Jan-01 Bal b/d
10,000
Photostat Machine GL4 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-08 Bank CPJ1 950 Dec-31 Bal c/d
950
Jan-01 Bal b/d
950
12
Bank GL5 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-01 Capital GJ1 20,000 Dec-08 Photostat Machine GJ1 950 31 Total Receipt CRJ1 23,775 31 Total Payment CPJ1 6,660
Bal c/d
36,165
43,775
43,775
Jan-01 Bal b/d
36,165
Cash GL6 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-01 Capital GL1 20,000 Dec-02 Office Equipment GL1 2,500 31 Total Receipt CRJ1 9,600 31 Total Payment CPJ1 1,200
Bal c/d
25,900
29,600
29,600
Jan-01 Bal b/d
25,900
Sales GL7 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-31 Bal c/d
59,690 Dec-06 Cash CRJ1 7,700
21 Bank CRJ1 10,000
24 Bank CRJ1 8,000
31 Total sales SJ1 33,900
59,690
59,600
Jan-01 Bal b/d
59,600
13
Purchases GL8 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-22 Cash CPJ1 200 Dec-31 Bal c/d
16,700 26 Cash CPJ1 500
31 Total purchases PJ1 16,000
16,700
16,700
Jan-01 Bal b/d
16,700
Returns Outwards GL9 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-31 Bal c/d
2,888 Dec-31 Total Return ROJ1 2,888
Outwards
Jan-01 Bal b/d
2,888
Returns Inwards GL10 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-31 Total Return RIJ1 2,100 Dec-31 Bal c/d
2,100
Inwards
Jan-01 Bal b/d
2,100
Commission Received GL11 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-31 Bal c/d
1,000 Dec-31 Cash CRJ1 1,000
Jan-01 Bal b/d
1,000
14
Electricity Bills GL12 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-30 Bank CPJ1 330 Dec-31 Bal c/d
300
Jan-01 Bal b/d
330
12
Salary Expenses GL13 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-30 Bank CPJ1 3,000 Dec-31 Bal c/d
3,000
Jan-01 Bal b/d
3,000
General Expenses GL14 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-12 Cash CPJ1 500 Dec-31 Bal c/d
500
Jan-01 Bal b/d
500
Discount Allowed GL15 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-24 Hamballi CPJ1 225 Dec-31 Bal c/d
225
Jan-01 Bal b/d
225
Discount Received GL16 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-31 Bal c/d
370 Dec-15 Co. Luna Sdn. Bhd. CRJ1 370
Jan-01 Bal b/d
370
15
Rental Received GL17 Date Details Folio Amount (RM) Date Details Folio Amount (RM) Dec-31 Bal c/d
900 Dec-25 Cash CRJ1 900
Jan-01 Bal b/d
900
16
TIAL BALANCE
Hafizz Stationary and Book Store Enterprise
Trial Balance as at 31 December 2012
Details Debit (RM) Credit (RM)
Capital
50,000
Cash
25,900
Bank
36,165
Premises
10,000
Sales
59,690
Purchases
16,700
Return Outwards
2,888
Return Inwards
2,100
Rental Received
900
Electricity Bills
330
Commision Received 1,000
Salary Expenses
3,000
General Expenses
500
Office Equipment
2,500
Photostat Machine
950
Discount Allowed
225
Discount Received
370
Manga Sdn. Bhd.
5,300
Stabilo Bhd.
4,112
Azhar
16,800
Izzati
9,090
TOTAL : 124,260 124,260
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