__________________________________________________________________________________

UNIVERSITY TECHNOLOGY MARA

SEGAMAT, JOHOR
FACULTY OF BUSINESS MANAGEMENT

BA114 – DIPLOMA IN INVESTMENT ANALYSIS

 TRANSACTIONS

DATE TRANSACTIONS
1 The owner started the business with cash amount of RM40,000 and a
microwave worth RM20,000.
2 Sold goods on credit to Danish RM12,600.
3 Purchased kitchen furniture for RM5,000 om credit to Adam Sdn. Bhd.
4 Make loan to from CIMB Bank RM10 000
5 Purchased goods worth RM2,450 on credit to Alesha Trading
6 The Business returned defective goods worth RM900 to Alesha Trading
8 Didi took goods worth RM470 for personal use.
9 Received RM12,000 on credit for goods sold to Amer.
11 Purchased goods by credit worth RM4,500 from Fatin Enterprise.
13 Sales Returned By Danish amounted to RM2,000.
14 Paid rental payment amounting to RM4,000 by cash.
15 Damaged goods were returned to Fatin Enterprise worth RM1,000.
16 Purchased RM 4,900 of stock on credit from Farish Sdn. Bhd.
18 Didi took RM1,000 for personal use.
19 Paid utility bills and wages of RM2,000 and RM3,000 cash respectively.
20 Purchased Butter RM2500 by cash
for bakery use from Ucop Sdn. Bhd.
22 Sales returned by Amer amounted to RM500.
23 Made full payment to Fatin Enterprise by cheque and received RM100
cash discount
25 Sold goods on credit to Ayu worth RM13,500.
27 Received cheque of RM12,000 from Amer for settlement of his debts.
28 Purchased mixer machine from Ramli Sdn. Bhd. worth RM4,000
payment by cash
29 Received commission of RM5,000 by cash.
30 Cash sales of RM3,000 to Harith.
 JOURNALS

  Cash Payment Journal      

Dates Particulars Folio Cash Bank
2021
Oct14 Rental   4 000    
19 Utility Bill   2 000
  Wages 3 000
20 Purchase 2500
23 AP-Fatin Enterprise 4400 
         

  Cash Receipts Journal      

Dates Particulars Folio Cash Bank
2021        
Oct-23 Discount 100
27 Amer     12 000
29 Commission 5 000
30 Sales   3 000  

  General Journal      
Folil Debit(RM Credit(RM
Dates Particulars o ) )
2021        
Oct-
01 Cash   40 000  
  Microwave   20 000  
  Capital     60 000
3 Kitchen Furniture   5 000  
Adam Sdn Bhd     5 000
8 Drawing   470  
  Purchased     470
18 Drawing   1 000  
  Cash     1 000
28 Mixer   4 000  
  Ramli Sdn Bhd     4 000
   Purchase Journal    
Dates Particulars Folio Amount(RM)
2021      
Oct-05 Alesha Trading   2 450
11 Fatin Enterprise   4 500
16 Farish Sdn. Bhd.   4 900
31 Transfer to purchase ledgers   11 850

  Sales Journal    
Date Particulars Folio Amount(RM)
2021      
Oct-02 Danish   12 600
9 Ameer   12 000
25 Ayu 13 500
30 Harith   3 000
31 Transfer to sales ledger   41 100

  Sales return journal    

Date Particulars Folio Amount(RM)
2021      
Oct-13 Danish   600
22 Amer   1 000
       
31 Transfer to sales return ledger   1 600

  Purchase return journal    

Date Particulars Folio Amount(RM)
2021      
Oct-06 Alesha Trading   900
15 Fatin Enterprise   1 000
       
31 Transfer to Purchase return ledger   1 900
 LEDGERS

Capital
date particulars amount Date particulars Amount
2021 Rm 2021 Rm
Oct Oct
1 Balance c/d 60 000 1 Cash 40 000
Microwave 20 000
60 000

31 Balance 60 000
b/d

AR-Danish
date particulars amount date particulars Amount
2021 Rm 2021
Oct 1 Oct
2 Sales 12 600 13 Sales 2 000
Return
31 Balance c/d 10 600
12 600 12 600
31 Balance 10 600
b/d

Sales
date particulars amount date particulars amount
2021 Rm 2021
Oct 1 Oct
31 Balance c/d 41 100 2 Danish 12 600
9 Ameer 12 000
25 Ayu 13 500
30 Cash 3 000

41 000 Total Total 41 100

31 Balance 41 100
b/d
 AR-Ameer
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
9 Sales 12 000 22 Sales 500
Return
27 Bank 11 500
Total 12 000 12 000

AR-Ayu
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
25 Sales 13 500 31 Balance c/d 13 500

13 500
Balance 13 500
b/d

AP-Adam Sdn Bhn

date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
31 Balance c/d 5 000 3 Furniture 5 000

Total 5 000 5 000

Balance 5 000
b/d

Purchase
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
5 Alesha 2 450 31 Balance c/d 14 350
Trading
11 Fatin 4 500
Enterprise
16 Farish Sdn 4 900
Bhd
20 Ucop Sdn 2 500
Bhd
14 350 14 350
31 Balance 14 350
b/d

Purchase Return
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
31 Balance c/d 1 900 6 Alesha 900
Trading
15 Fatin ! 000
Enterprise
Total 1 900 1 900
Balance 1 900
b/d

Drawing
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
8 Purchase 470 31 Balance c/d 1 470
18 Cash 1 000

Total 1 470 1 470

31 Balance 1 470
b/d
AP-Fatin Enterprise
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
15 Purchase 1 000 11 Purchase 4 500
return
23 Bank 3 400
31 Balance c/d 100
Total 4 500 4 500
31 Balance 100
b/d

Sales Return
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
13 Danish 2 000 31 Balance c/d 2 500
22 Amer 500

Total 2 500 2 500

31 Balance 2 500
b/d

Rental
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
14 Cash 4 000 31 Balance c/d 4 000

Total 4 000
31 Balance 4 000
b/d

AP-Farish Sdn Bhd

date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
31 Balance c/d 4 900 16 Purchase 4 900

Total 4 900 4 900

31 Balance 4 900
b/d

Cash
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
1 Capital 40 000 16 Rental 4 000
23 Discount 100 18 Drawing 1 000
29 Commission 5 000 19 Utility 2 000
30 Sales 3 000 Wages 3 000
20 Ucop Sdn 2 500
Bhd
28 Mixer 4 000
Machine
Balance c/d 31 600
Total 48 100 48 100
Balance b/d 31 600

Utility
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
19 Cash 2 000 31 Balance c/d 2 000

Total 2 000 2 000

31 Balance 2 000
b/d

Wages
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
19 Cash 3 000 31 Balance c/d 3 000

Total 3 000 3 000

31 Balance 3 000
b/d

Discount Received
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
31 Balance c/d 100 23 Cash 100

100
31 Balance 100
b/d

Bank
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
4 CIMB 10 000 23 Fatin 3 400
Enterprise
27 Amer 11 500 31 Balance c/d 18 100
Total 21 500 21 500
31 Balance 18 100
b/d

CIMB
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
31 Balance c/d 10 000 4 Bank 10 000

10 000 10 000
31 Balance 10 000
b/d

Mixer Machine
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
28 Ramli Sdn 4 000 31 Balance c/d 4 000
Bhd

Total 4 000 4 000

31 Balance 4 000
b/d

Commission
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
31 Balance c/d 5 000 29 Cash 5 000

5 000 5 000
31 Balance 5 000
b/d

Microwave
date particulars amount date particulars amount
2021 Rm 2021
Oct Oct
1 Capital 20 000 31 Balance c/d 20 000

Total 20 000 20 000

31 Balance 20 000
b/d

CONCLUSION
 During our assignment, we always follow and practice the accounting
concept. By following that ,all transactions are easier to understand. There are
concept that we practice which are:
 DOUBLE ENTRY PRINCIPLE, based on business documents, we always
adhere to the principle of double notes by ensuring that the debit amount
is always equal to the amount of credit because
each transaction has two effects. Each transaction will involve at least two
or more accounts. This will make it easier for us to check the accuracy of
the entries in the account books.

 ECONOMICS ENTITY, for accounting purposes we must always regard

businesses and owners as two separate entities, example is businesses
separate from their owners. Personals transactions are not recorded in the
business books.

 MONETARY MEASUREMENT, our transaction is expressed in terms of

money. Only if in terms of money then the transaction is recorded.

 CONSERVATISM, will report the expected loss while expected but

unrealized profits will be ignored. This will prevent me from exceeding the
real value of the assets, the profit or the undeclared value of liabilities,
expenses and losses.

At last, we believe that our Bakery have a potential to success and in

compete with other competitors as we produced our products in high
quality.