Book of Prime

Entry
 ▫ Demonstrate knowledge and  Practice the method of recording in
understanding of a journal General Journal based on hospitality
Course industry activities
 Opening entry
Learning ▫ Explain General Journal and  Purchase and sales of fixed
special journal asset
Outcome  Drawing goods and fixed asset
 Additional capital
▫ Demonstrate knowledge and
practice of recording the Cash
Book and Petty Cash Book. ▫ Practice the method of recording in
the specific journal based on
hospitality industry activities
◦ Purchases Journal
◦ Sales Journal
◦ Purchases Return Journal
◦ Sales Returns Journal

2
Book of Prime Entry
consists of:
 Journal
 Cash book
 Petty cash book

3
 CASH CREDIT
Book record TRANSACTION TRANSACTION
based on type will be record in the will be record in the
of transaction.. Cash Book and Petty General Journal and
Cash Book. Special Journal.

4
1.
JOURNAL
Let’s start with the journal first….

General
Journal Special
Journal

5
“ A general journal is a basic day
book used to record all business
transactions that cannot be
recorded in a cash book or
special book.

6
 A special journal is used to record a specific type of

“ transaction only.
Types of special journal are
▫ Purchase journal
▫ Sales journal
▫ Return outwards (purchase returns) journal
▫ Return inwards (sales returns) journal

7
 ▫ General journal used to record the
General information below:
Journal ◦ Opening entry
◦ Purchase and sales of fixed asset
◦ Drawing goods and fixed asset
◦ Additional capital

8
FORMAT OF GENERAL JOURNAL
9
Method of Recording
General Journal
Lets see the method of recording
this journal

10
  Opening entries are made to record assets, liabilities and
owner’s equity (capital) for the purpose of:
Opening  Starting an existing firm’s accounting records for a
new accounting period.
Entry  Starting business records for a newly established
business.
 The journal entry to record the opening entry is:

DR Asset
CR Liabilities
Owner’s equity

11
 ▫ On 1 July 2019, the balances of assets, liabilities and
owner’s equity account for Dinamik Enterprise are as
Example follows:
RM
recording of
▫ Shop equipment 18 000
Opening
▫ Cash 500
Entry
▫ Inventory 1 500
▫ Overdraft bank 5 000
▫ Debtor- Riza 3 200
▫ Creditor- Syarikat Sim 2 800

12
  Purchase of fixed asset
 Credit purchase of fixed assets
Purchase and  The journal entry to record the purchase of fixed
assets is:
Sales of
DR Fixed Asset
Fixed Assets CR Creditors
 
 Sales of fixed asset
▫ Credit sales of fixed assets
▫ The journal entry to record the credit sales of fixed
assets is:
DR Debtors
CR Fixed Assets
 
13
  On 4 June 2019, Shukor Catering purchased a lorry

Example worth RM 60 000 on credit from DRB Hicom.

recording of  Solution:
Purchase of
Fixed Assets

14
  On 18 October 2019, Wawasan Enterprise sold a

Example machine valued at RM 2 500 to Johan on credit.

recording of  Solution:
Sales Fixed
Assets

15
Drawing
Goods and  Drawing is the owner took
Fixed Assets
business cash, goods or assets by
the for the personal use of the
owner.

16
 • Drawing of goods
• The journal entry to record the drawing of goods
Recording is: DR Drawing
Drawing of CR Purchase
 
Goods ▫ Example:
◦ On 19 February 2019, owner took goods worth
RM 250 for personal use.

17
 ▫ Drawing of fixed assets
◦ The journal entry to record the drawing of fixed
assets is:
Recording
DR Drawing CR
Drawing of ▫ Example:  Fixed Asset
Fixed Assets ▫ On 25 March 2019, owner transferred a computer
valued at RM 1 500 from his office to be use by his
children.

18
 ▫ This happen when the owner brought his asset for
office use
▫ The journal entry to record the additional capital is:
Recording
Additional ▫ Example:
DR Asset
CR Capital  
Capital ▫ On 13 January 2019, the owner brought in his table
worth RM 3 000 to be used in the business.

19
 ▫ Linda, a sole proprietor started his business on 1 July 2019. The
following were transactions occured in July 2019.

Date Transaction
July, 2019 Started business with furniture worth RM2,000, cash RM5,000
LET’S DO 1 and deposit cash into company’s account RM25,000
EXERCISE 2
5
Bought goods on credit RM5,000 from Laila Berhad.
Purchased air-conditioner from Lamp Electrical RM37,000 for
office us on credit.
9 Purchased goods from Danny Enterprise RM1,380 on credit.
11 Owner tooks good for personal used value RM2,000.
13 Sold goods to Simon RM2,000 on credit.
15 Sold a machine on credit to Purnama Sdn Bhd value RM5,000.
18 Purchased computer on credit from Sunny Tech Corp. RM5,000.
20 Owner brought van for office used value RM30,000.
22 Sold goods on credit to Simon RM1,000.
25 Owner tooks printer value RM1,200 for personal used.

20
 A special journal is an accounting record or device
designed to record a specific type of routine transaction
quickly and efficiently.
Special
Below shows the format of Special Journal.
Journal

21
Types of Purchase Sales
Special Journal Journal
Journal
Return Return
Outward Inward

22
 Purchase Journal
▫ When goods are bought on credit, the buying firm will
receive a document called purchase invoice from the
Purchase seller.
Journal
▫ From the purchase invoice received, the buyer records
the relevant details into the purchase journal.

23
 Example:
▫ The following are transactions that occurred during the month of April
2019 for Malik Cafe.
Date Particulars RM
2019 Purchase goods on credit from Ting Sdn Bhd. 2 300
Purchase April 5

Journal 10 Purchase goods from Razak Supplier on credit. 1 600

19 Purchase goods on credit from Din Berhad. 5% 2 800

trade discount.

Purchase Journal
Date Particulars Invoice Folio Amount Total (RM)
No (RM)
2019 Ting Sdn Bhd       2 300
April 5  
10 Razak Supplier       1 600
At the end of the month,
 
purchase journal will be close
19 Din Berhad     2 800 2 660
and the total will be transferred
Less 5% trade discount (140)
to purchase account at the
30 Purchase Account (Dr)       6 560
debit side. 24
 Sales Journal
▫ The sales journal records all credit sales of goods.
Sales
Journal ▫ From a copy of sales invoice, the transaction is
entered in the sales journal.

25
 Example
▫ The following are transactions that occurred during the month of
April 2019 for Malik Cafe.

Sales Date Particulars

2019 Sold goods to Jamal on credit. 5% trade discount
RM
3 500

Journal April 15
20 Budin purchase goods from us on credit 2 100
28 Sold goods to Mr Tan on credit 2 400

Sales Journal
Date Particulars Invoice Foli Amount Total
No o (RM) (RM)
2019 Jamal     3 500 3 325
April Less 5% trade discount (175)
15
At the end of the month, sales 20 Budin       2 100
journal will be close and the 28 Mr Tan       2 400
total will be transferred to sales 30 Sales Account (Cr)       7 825
account at the credit side.
26
 Purchase Return Journal / Return Outwards
Journal
Return ▫ Purchase return journal is also known as Return
Outwards Outwards Journal.
▫ Goods bought previously can be returned to the
Journal supplier with valid reasons.
▫ When this happens, a debit notes is sent by the
customer / buyer to the supplies giving of the goods
and the reasons for their returns.

27
 Example
▫ The following are transactions that occurred during the month of
April 2019 for Malik Cafe..

Return Date
2019
Particulars
Returned goods to Ting Sdn Bhd due to defect
RM
150
April 7 goods
Outwards 13 Returned goods to Razak Supplier due to packaging
error
100

Journal 22 Returned goods to Din Berhad. 5% trade discount 180

Return Outwards Journal

Date Particulars Invoice Folio Amount Total (RM)
No (RM)
2019 Ting Sdn Bhd       150
April 7
At the end of the month, return 13 Razak Supplier       100
outwards journal will be close 22 Din Berhad     180 171
and the total will be transferred Less 5% trade discount (9)
to return outwards account at
30 Return Outwards Account      
the credit side. (Cr) 421 28
 Sales Return Journal / Return Inwards Journal
Sales ▫ Sales return journal is also known as Return
Inwards Journal.
Return ▫ When goods are returned by customers to the
Journal business, credit notes will be issued to them.
▫ This document indicates that a particular
customer’s liability is reduced by the amount
stated in the credit note.

29
 Example
▫ The following are transactions that occurred during the month of
April 2019 for Malik Cafe.

Return Date Particulars

2019 Jamal returned good to us. 5% trade discount
RM
240
Inwards April 17
23 Budin returned goods 110
Journal 29 Mr Tan returned good to us due to defect goods 120

Return Inwards Journal

Date Particulars Invoice Folio Amount Total (RM)
No (RM)
2019 Jamal     240 228
April Less 5% trade discount (12)
At the end of the month, return 17
outwards journal will be close 23 Budin       110
and the total will be transferred 29 Mr Tan       120
to return outwards account at 30 Return Inwards Account       458
the credit side (Dr) 30
LET’S DO IT
YOURSELF!!
 Date Transactions
2019 Started a business with cash at bank RM 15 000, furniture
Sept 1 RM 10 000 and premises RM 100 000.
The followings are the
5 Purchased goods RM 1 780 on credit from Lee Trading,
transaction extracted
less 5% trade discount
from Mama Café. You
9 Purchase a computer on credit amount RM 1 500 from
are required to record
Jaya Computer for office use
the transaction in the
appropriate journals. 12 Sold goods to Ahmad on credit amount RM 1 850
18 The owner took goods amount RM 80 for personal use

22 Returned goods to Lee Trading amount RM 880 with 5%

trade discount
26 The owner brought in own table valued RM 350 for
office use
28 Purchase goods from Lee Trading on credit amount RM 2
880, less 5% trade discount
30 Returned goods from Ahmad value RM 650
32
 General Journal
Date Particulars Folio Debit Credit (RM)
(RM)
2019 Bank   15 000  
Sept 1 Furniture 10 000  
The Answer Premises 100 000  
Capital 125 000
(starting a business with
asset and equity)
9 Office equipment   1 500  
Jaya Computer 1 500
(purchase a computer for
office use)
18 Drawing   80  
  Purchase 80
  (owner took goods for
  personal use)
 
26 Office equipment   350  
Capital 350
(owner brought in a table for
office use)

33
 Purchase Journal
Date Particulars Invoice Folio Amount Total
No (RM) (RM)
2019 Lee Trading     1 780  
Sept 5 Less 5% trade (89) 1 691
The Answer discount
28 Lee Trading     2 880  
Less 5% trade (144) 2 736
discount
30 Purchase Account       4 427
(Dr)

Sales Journal
Date Particulars Invoice Folio Amount Total (RM)
No (RM)
2019 Ahmad       1 850
Sept 12
30 Sales Account (Cr)       1 850

34
 Return Outwards Journal

Date Particulars Invoice Folio Amount Total (RM)

No (RM)
2019 Lee Trading     880  
The Answer Sept 22 Less 5% trade discount
30 Return Outwards Account    
(44)
 
836
836
(Cr)

Return Inwards Journal

Date Particulars Invoice Folio Amount Total (RM)

No (RM)
2019 Ahmad     650  650
Sept 30
30 Return Inwards Account       650
(Cr)
CASHBOOK

36
CASH BOOK
• A cash book is the book of first entry used to record receive and payments by cash
and cheque.
• A cash book is used to record the following transactions:
o Opening cash or bank balance (including overdraft)
o Receipts and payments by cash or cheque
o Transfer of cash from the office to the bank and vice versa (contra
o entries)
o Recording cash discount
o Dishonoured cheque (cancelling the discount given)
o Closing cash or bank balance
• The cash book double entry principle is as follows:
DR Receipts (cash inflows)
CR Payments (cash outflows)
 
37
CASH BOOK
• There are two types of cash book format:
a. Two column cash book

Note: The different

between these two
formats is that there
are discount b. Three column cash book
columns in the three
column cash book.

38
 ▫ Opening cash or bank balance

Date Particulars RM
2019 Cash in hand 550
May 1 Cash at bank 7 600
Method of
Recording in DR    Cash Book CR
the Cash Date Particulars Fol
Cash
(RM)
Bank
(RM) Date Particulars Fol
Cash
(RM)
Bank
(RM)
2019
Book May 1  Balance b/d 550 7 600          

▫ Opening cash or bank balance

39
 ▫ Receipts and payments by cash or cheque
▫ Receipt in business transaction refer to:
◦ Cash sales
◦ Additional capital in the form of money
Method of ◦ Receipts of debt payment from debtors
Recording in ◦ Cash sales of used assets

the Cash Date

2019 Cash sales
Particulars RM
1 000

Book May 3
8 Received cheque for commission 50
14 Owner deposited his saving into the bank 5 000
18 Ali (debtor) paid his debt by cash 150
20 Sold a used computer and received cheque 1 300

DR       Cash Book       CR
Cash Bank Cash Bank
Date Particulars Fol (RM) (RM) Date Particulars Fol (RM) (RM)
2019
May 3 Sales 1 000          
8 Commission 50
14 Capital 5 000
18 Debtor - Ali 150
20 Computer 1 300

40
 ▫ Receipts and payments by cash or cheque
▫ Payment are made for the purpose of:
◦ Cash purchases
◦ Expenses
◦ Drawings of cash
Method of ◦ Payment to creditors
◦ Cash purchases of fixed assets
Recording in Date Particulars RM
the Cash 2019
May 2
Cash purchase of goods 800

Book 10
12
Paid maintenance expenses by cash
Owner withdrew cash from bank for own use
320
400
19 Paid cheque to Ismail (creditor) 1 200
25 Cash purchase of two tables 600

DR  Cash Book CR
Cash Bank Cash Bank
Date Particulars Fol (RM) (RM) Date Particulars Fol (RM) (RM)
2019
May 2  Purchase   800
10 Maintenance 320
12 Drawing 400
19 Ismail 1 200
25 Furniture 600

41
 ▫ Transfer of cash from the office to the bank and vice versa (contra
entries)
◦ A contra entry is a double entry that involves both a cash
account and bank account

Method of Date Particulars RM

2019 Money withdrawn from bank for office use 1 500
Recording in May 11
the Cash
DR  Cash Book CR
Book Cash Bank Cash Bank
Date Particulars Fol (RM) (RM) Date Particulars Fol (RM) (RM)
2019 2019
May 1 May
11 Bank C 500 11 Cash C 1 500

42
 ▫ Recording cash discount
◦ A cash discount is a reduction in the price of an item for sales
allowed if payment is made within the period of time.
◦ It is usually given to encourage debtors (customers) to settle their
debts earlier or within a specified period.
Method of ◦ Discount terms are usually stated in the invoice.
▫ There are two types of cash discount:
Recording in ◦ Discount allowed (expenses) – given to debtors or customers
the Cash ◦ Discount received (revenue) – received from creditors or suppliers

Book
•Discount allowed
Date Particulars
2019 Sold goods on credit to Wan Enterprise for RM 8 100. Trade discount is RM
May 5 100
7 Received cheque from Wan Enterprise after allowing 5% discount

Calculation: DR  Cash Book CR

  Dis Dis
Sales Allo Cash Bank Rec Cash Bank
= RM 8 100 – RM 100 = RM 8 000 Date Particulars Fol (RM) (RM) (RM) Date Particulars Fol (RM) (RM) (RM)
2019  Wan  
Discount allowed May 7 Enterprise   400    7 600             
= 5% X RM 8 000 = RM 400 43
 • Discount received

Date Particulars
2019 Purchased goods on credit from Yumi Suppliers RM 5 600. 5%
May 6 trade discount
Method of 14 Paid Yumi Suppliers by cheque and received cash discount of 5%
Recording in
the Cash DR
Dis
 Cash Book 
Dis
CR

Book Date Particulars

Fo
l
Allo
(RM)
Cash
(RM)
Bank
(RM) Date Particulars
F
ol
Rec
(RM)
Cash
(RM)
Bank
(RM)
 2019  Yumi
May14 Suppliers    266    5 054

Calculation:
Purchase
= RM 5 600 – RM 280 = RM 5 320

Discount allowed
= 5% X RM 5 320 = RM 266
44
 ▫ Dishonoured cheques
▫ Dishonoured cheque or also known as bounced cheque are cheque that
are returned by the bank due to one of the following reason:
◦ Insufficient funds in the drawer’s current account
◦ Post-dated cheque
Method of ◦ Incomplete details on the cheque
◦ Damaged or torn cheque
Recording in ◦ Inaccurate particulars on the cheque
the Cash ▫ The dishonoured cheque is credited back to the bank column of the
Cash Book.
Book ▫ The discount allowed (if any) is cancelled in the General Journal.

45
 Example
Date Particulars
2019 Wan Enterprise paid off its debt of RM 7 600 by cheque. 5% cash discount
May 12 given.
May 17 The cheque received from Wan Enterprise was returned by the bank as it
Method of was dishonoured. The discount allowed was cancelled.

Recording in DR      
Dis
  Cash Book      
Dis
  CR

the Cash
Allo Cash Bank Rec Cash Bank
Date Particulars Fol (RM) (RM) (RM) Date Particulars Fol (RM) (RM) (RM)
2019 Wan 380 7 220 2019 7 600

Book May
12
 
Enterprise
 
 
 
 
 
 
 
 
May
17
 
 Wan Enterprise
(dishonoured
cheque)  
 
 
 

General Journal
Date Particulars Folio Debit (RM) Credit (RM)
2019 Wan Enterprise   400  
May 17 (dishonoured cheque)  
Discount allowed 400
(discount allowed of 5%
cancelled due to
dishonoured cheque)

46
LET’S DO IT
YOURSELF!!
 Date Particulars Amount (RM)
2019 Cash in hand balance 2 200
July 1 Cash at bank balance 11 200
3 Purchase goods by cheque 3 500
5 Cash sales 950
The following are 11 Sold goods to Jamal and he paid by cheque 2 500
transactions by Restoran 13 Cash purchase 310
Cermai for the month of 15 Cash sales and the collection was banked in 1 150
20 Credit sales to Hilmi 2 200
July 2019. You are required 24 Purchase a fax machine for office use by cheque 2 500
to prepare two column cash
book for the transaction DR  Cash Book CR
Cash Bank Cash Bank
below. Date Particulars Fol (RM) (RM) Date Particulars Fol (RM) (RM)
2019 2019
July 1 Balance b/d 2 200 11 200 July 3 Purchase     3 500
5 Sales   950   13 Purchase   310  
Office
11 Jamal     2 500 24 equipment     2 500
15 Sales     1 150 31 Balance c/d   2 840 8 850
      3 150 14 850       3 150 14 850
                   
b/d
Aug 1 Balance   2 840 8 850          

48
 Date Particulars Amount (RM)
2019 Cash in hand 2 300
Apr 1 Cash at bank 12 300
3 Sold goods for cash 1 200
5 Purchase goods from Silka on credit 2 200
The following are 9 Paid off entire amount to Silka by cheques. Received 10%  
transactions from Mega cash discount
Travel and Tours for the 12 Cash sales and the money was banked in 650
15 Purchase goods using cash 1 100
month of April 2019. 18 Withdrawal of money from bank for office use 500
You are required to 20 Sold goods to Jaya on credit 3 800
prepare three column 25 Received cheque from Jaya to pay off his account. Discount  
allowed 10%
cash book for the 28 Withdrawal of cash from bank for own use 250
transactions below. 30 Cash sales 1 150

DR  Cash Book CR
Dis Dis
Fo Allo Cash Bank Fo Rec Cash Bank
Date Particulars l (RM) (RM) (RM) Date Particulars l (RM) (RM) (RM)
2019 2019
Apr 1 Balance b/d     2 300 12 300 Apr 9 Silka   220   1 980
3 Sales     1 200   15 Purchase     1 100  
12 Sales       650 18 Cash C     500
18 Bank C   500   28 Drawing       250
25 Jaya   380   3 420            
30 Sales     1 150   30 Balance c/d     4 050 13 640
      380 5 150 16 370       220 5 150 16 370
May 1 Balance b/d     4 050 13 640            
49
PETTY CASH
BOOK
50
 ▫ Petty cash book use to record frequent cash expenses in
small amounts.

PETTY
▫ Example of petty cash expenses are postage expenses,
CASH BOOK entertainment expenses, travelling expenses and office
expenses.

▫ A maximum amount for petty cash will be established

and only expenses that are equal to or less than this
maximum amount will be recorded in the petty cash
book.

▫ Any amount above the maximum amount will be

credited to the cash book.
51
 ▫ Petty cash expenses are recorded in the petty cash book
to:
◦ Reduce the workload of recording in the cash book
PETTY ◦ Control the amount of petty cash expenses and to
CASH BOOK avoid fraud
◦ Increase the effectiveness of cash flow
management
▫ Petty cash book format shown below:

Petty Cash Book

Voucher Receive Payment Payment
Date Description Fol No (RM) (RM) Analysis Fol Various
                       
                       

52
 Date Particulars Voucher No RM
2019 Received cheque from the Chief Cashier MZ1001 200.00
Aug 1
2 Bought stamps and envelopes MZ1002 40.00
Omar Enterprise is a company   Taxi fare MZ1003 15.00
practising the Imprest System 5 Office cleaning MZ1004 30.00
7 Petrol expenses MZ1005 35.00
in its petty cash management.   Purchase stationery MZ1006 12.00
The floating cash amount is 9 Received cash from Chief Cashier to reimburse    
RM 200 per week. The floating cash
following information was
obtained from the payment
Petty Cash Book
voucher for the first week of
August 2019.

53
A picture is LET’S RECAP
worth a
thousand WHAT WE HAVE
words
LEARN...

😉
54
 Special Journal

Journal
Purchase Journal
General Journal General Journal use to
Record the credit
Special Journal record all business purchase
transactions that cannot be
Cash Book recorded in a cash book or
Sales Journal
Two Column Cash Book special book
Record the credit sales
Three Column Cash Book
Return Outwards
Petty Cash Book Journal
Record the purchase
return goods

Return Inwards Journal

Record the sales return
goods

55
 Cash Book is the book of first
Petty cash book use to
entry used to record receive
record frequent cash
and payments by cash and
Journal cheque
expenses in small amounts
General Journal
Special Journal  General
 General Expenses:
Expenses:
Donations
Customer
Customer Drinks
Cash Book Office
Drinks
Cleaning
Office Cleaning
Two Column Cash Book Travelling:
Travelling:
Three Column Cash Book Fares
Petrol
Petrol
Flight
Flight Ticket
Ticket
Petty Cash Book Postage
Courier
Courier Charges
Charges
Registered Post
Stamps
Stamps
Envelopes
Envelopes

56
TIME TO DO
BY YOURSELF!

57
Our process first
is easy

second

last

58
 Yellow Blue Red
Let’s review Is the color of gold, Is the colour of the clear Is the color of blood,
some butter and ripe lemons.
In the spectrum of
sky and the deep sea. It
is located between violet
and because of this it
has historically been
concepts visible light, yellow is
found between green
and green on the optical
spectrum.
associated with
sacrifice, danger and
and orange. courage.

Yellow Blue Red

Is the color of gold, Is the colour of the clear Is the color of blood,
butter and ripe lemons. sky and the deep sea. It and because of this it
In the spectrum of is located between violet has historically been
visible light, yellow is and green on the optical associated with
found between green spectrum. sacrifice, danger and
and orange. courage.

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