Scribd
Upload
65 views6 pages

General Ledger

This document contains a general ledger for a business with accounts for capital, office equipment, purchases, sales, and other expenses. It lists transactions from December through January with beginning and ending balances shown for each account. The ledger tracks the flow of money in and out of the business through its various revenue and expense accounts over this two month period.

Uploaded by

AqmarRahmat
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
65 views6 pages

General Ledger

This document contains a general ledger for a business with accounts for capital, office equipment, purchases, sales, and other expenses. It lists transactions from December through January with beginning and ending balances shown for each account. The ledger tracks the flow of money in and out of the business through its various revenue and expense accounts over this two month period.

Uploaded by

AqmarRahmat
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 6

3.

LEDGER


GENERAL LEDGER

CAPITAL
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-31 Bal c/d 50,000 Dec-01 Cash 20,000
Bank 20,000
Premises 10,000

50,000 50,000

Jan-01 Bal b/d 50,000

OFFICE EQUIPMENT
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-08 Cash 2,500 Dec-31 Bal c/d 2,500

Jan-01 Bal b/d 2,500

PEARSON
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-12 Return Outwards 1,300 Dec-03 Purchased 5,000
15 Bank 3,330
Discount Allowed 370

5,000 5,000
    SALES  
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-31 Bal c/d 59,690 Dec-06 Cash 7,700
21 Bank 10,000
24 Bank 8,000
31 Total sales 33,900
59,690 59,600

Jan-01 Bal b/d 59,600

PHOTOSTAT MACHINE
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-08 Bank 950 Dec-31 Bal c/d 950

Jan-01 Bal b/d 950 960

LIZA ABU
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-12 Sales 6,900 Dec-18 Return Inwards 500
20 Return Inwards 400
24 Bank 5,775
Discount Alllowed 225
6,900 6,900
    PURCHASES  
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-22 Cash 200 Dec-31 Bal c/d 16,700
26 Cash 500
Total
31 purchases 16,000

16,700 16,700

Jan-01 Bal b/d 16,700

FIKA SDN BHD


Amount
Date Details Amount (RM) Date Details
(RM)
Return
Dec-21 Outwards 700 Dec-10 Purchased 6,000
31 Bal c/d 5,300

6,000 6,000

Jan-01 Bal b/d 5,300

SAIDATUL
Amount
Date Details Amount (RM) Date Details
(RM)
Return
Dec-18 Sales 18,000 Dec-27 Inwards 1,200
31 Bal c/d 16,800

18,000 18,000
STABILO BHD.
Amount
Date Details Amount (RM) Date Details
(RM)
Return
Dec-27 Outwards 888 Dec-10 Purchased 5,000
31 Bal c/d 4,112

5,000 5,000

Jan-01 Bal b/d 4,112

RENTAL RECEIVED
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-31 Bal c/d 900 Dec-25 Cash 900

Jan-01 Bal b/d 900

    IZZATI  
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-27 Sales 9,090 Dec-31 Bal c/d 9,090

Jan-01 Bal b/d 9,090

ELECTRICITY BILLS
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-30 Bank 330 Dec-31 Bal c/d 300

Jan-01 Bal b/d 330


COMMISSION RECEIVED
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-31 Bal c/d 1,000 Dec-31 Cash 1,000

Jan-01 Bal b/d 1,000

SALARY EXPENSES
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-30 Bank 3,000 Dec-31 Bal c/d 3,000

Jan-01 Bal b/d 3,000

GENERAL EXPENSES
Amount
Date Details Amount (RM) Date Details
(RM)
Dec-11 Cash 500 Dec-31 Bal c/d 500

Jan-01 Bal b/d 500

You might also like