NO.

DATE ACCOUNTS DEBIT CREDIT

(RM) (RM)
1 May 3 DR Bank 2,500
CR Cash 2,500
2 May7 DR Furniture 700
CR Acc Payable – Good furniture 700
3 May 7 DR Office Equipment - Computer 500
CR Cash 500
4 May 8 DR Purchase 1,800
CR Acc Payable – Bio Care 1,800
5 May10 DR Cash 330
CR Sales 330
6 May 12 DR Acc Payable – Bio Care 260
CR Purchase Return 260
7 May 12 DR Acc Payable – Good Furniture 200
CR Bank 200
8 May 14 DR Acc Payable – Bio Care 1,540
CR Bank 1,540
9 May 15 DR Shop rent 900
CR Cash 900
10 May 17 DR Purchase 1,360
CR Acc Payable – Vita Health 1,360
11 May 20 DR Account Receivable – Amin Pharmacy 1,380
CR Sales 1,380
12 May 22 DR Account Receivable – Wan Health Care 350
CR Sales 350
13 May 24 DR Acc Payable – Good Furniture 500
CR Bank 500
14 May 25 DR Sales return 243
CR Account Receivable – Amin Pharmacy 243
15 May 26 DR Bank 1,000
CR Account Receivable – Amin Pharmacy 1,000
16 May 26 DR Purchase 1,045
CR Acc Payable – Nutri Care 1,045
17 May 26 DR Purchase 1,770
CR Acc Payable – Bio Care 1,770
18 May 27 DR Cash 270
CR Sales 270
19 May 28 DR Bank 350
CR Account Receivable – Wan Health Care 350
20 May 29 DR Cash 500
CR Sales 500
21 May 30 DR Salary expenses 3,000
CR Bank 3,000
22 May 30 DR Utilities expenses 340
CR Utilities payable 340
23 May 30 DR Insurance Expenses 1,200
CR Bank 1,200
24 June 1 DR Bank 5000
CR Capital 5000
25 June 1 DR Acc Payable – Bio Care 1,770
CR Bank 1,593
CR Purchases Discount 177
26 June 3 DR Account Receivable – Nana’s Clinic 720
CR Sales 720
27 June 8 DR Acc Payable – Vita Health 1,360
CR Bank 1,360
28 June 9 DR Cash 380
CR Account Receivable – Amin Pharmacy 380
29 June DR Purchase 1,100
11 CR Acc Payable – Emmy’s Optic 1,100
30 June DR Purchase 2,630
13 CR Cash 2,000
CR Acc Payable – Big Store Enterprise 630
31 June DR Utilities payable 340
15 CR Bank 340
32 June DR Advertising Expenses 150
16 CR Cash 150
33 June DR Acc Payable – Nutri Care 1,045
16 CR Bank 1,045
34 June DR Account Receivable – Policlinic Sdn Bhd 1,810
20 CR Sales 1,810
35 June DR Cash 455
21 CR Sales 455
36 June DR Office Supplies expense 950
21 CR Offices Supplies 950
37 June DR Bank 1,629
25 DR Sales Discount 181
CR Account Receivable – Policlinic Sdn Bhd 1,810
38 June DR Bank 720
25 CR Account Receivable – Nana’s Clinic 720
39 June DR Drawing 270
27 CR Purchase 270
40 June DR Account Receivable – Talita Lens 1,890
28 CR Sales 1,890
41 June DR Donation 1,500
30 CR Cash 1,500
42 June DR Salaries Expenses 3,000
30 DR Prepayment Salary 3,000
CR Bank 6,000
43 June DR Shop rent 900
30 DR Utilities expenses 340
CR Cash 1,240
44 July 3 DR Cash 2,500
DR Bank 7,500
CR Additional Capital 10,000
45 July 5 DR Loan to employee 6,000
CR Bank 6,000
46 July 6 DR Sales return 135
CR Account Receivable – Talita Lens 135
47 July 8 DR Acc Payable – Emmy’s Optic 1,100
CR Bank 1,100
48 July 8 DR Acc Payable – Big Store Enterprise 630
CR Cash 630
49 July 10 DR Purchase 3,300
CR Acc Payable – Vita Health 3,300
50 July 12 DR Drawing 800
CR Cash 800
51 July 15 DR Acc Payable – Vita Health 154
CR Purchase Return 154
52 July 20 DR Account Receivable – D’Pharma 2,835
CR Sales 2,835
53 July 24 DR Advertising 118
CR Purchase 118
54 July 25 DR Bank 1,890
CR Account Receivable – Talita Lens 1,890
55 July 26 DR Shop rent 900
DR Utilities expenses 340
CR Bank 1,240
56 July 28 DR Purchase 9,540
CR Cash 1,540
CR Acc Payable – Big Store Enterprise 8,000
57 July 31 DR Cash 30
CR Interest Revenue 30
58 July 31 DR Cash 1,600
CR Commission Revenue 1,600
59 Aug 2 DR Account Receivable – Nana’s Clinic 2,800
CR Sales 2,800
60 Aug 5 DR Account Receivable – Wan Health Care 1,330
CR Sales 1,330
61 Aug 7 DR Vehicle 12,000
CR Additional Capital 12,000
62 Aug 7 DR Account Receivable – Policlinic Sdn Bhd 6,470
CR Sales 6,470
63 Aug 10 DR Cash 700
CR Sales 700
64 Aug 10 DR Cash 240
CR Sales 240
65 Aug 11 DR Bank 6,470
CR Acc Receivable – Policlinic Sdn Bhd 6,470
66 Aug 12 DR Acc Payable – Vita Health 3,300
CR Bank 3,300
67 Aug 12 DR Acc Payable – Big Store Enterprise 4,000
CR Bank 4,000
68 Aug 16 DR Cash 800
CR Account Receivable – Nana’s Clinic 800
69 Aug 16 DR Bank 330
CR Account Receivable – Wan Health Care 330
70 Aug 20 DR Account Receivable – D’Pharma 2,301
CR Sales 2,301
71 Aug 23 DR Donation 800
CR Cash 800
72 Aug 26 DR Repair and maintenance expenses 750
CR Cash 750
73 Aug 29 DR Bank 2,000
CR Loan to employee 2,000
74 Aug 30 DR Cash 30
CR Interest Revenue 30
75 Aug 30 DR Shop rent 900
DR Utilities expenses 340
CR Cash 1,240
76 Aug 31 DR Salary expenses 3,000
CR Salary payable 3,000
77 Aug 31 DR Depreciation expense – Furniture and Fittings 50
CR Accumulated Depreciation – Furniture and Fittings 50

DR Depreciation expense – Office Equipment 160

CR Accumulated Depreciation – Office Equipment 160