LEDGER-Q10 DEBIT CREDIT 1-Jun CASH 20000 CAPITAL 20000 MOTOR VEHICLES 8000 CAPITAL 8000 PURCHASES 1800 CAPITAL 1800 2 PURCHASES 9500 SYARIKAT MADA 9500 4 CASH 7600 SALES 7600 6 INSURANCES 600 CASH 600 9 HAZAMI 1900 SALES 1900 10 DRAWING 500 CASH 500 14 SYARIKAT MADA 4750 CASH 4750 15 GENERAL EXPENSES 150 CASH 150 18 DRAWING 2500 CASH 2500 20 HAZAMI 950 CASH 900 DISCOUNT ALLOWED 50 27 PURCHASE 2800 CASH 2800 29 ROZANA 9600 SALES 9600 30 SALARY 1000 CASH 1000 CASH CAPITAL DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 1-Jun BALANCE b/d 20000 6-Jun INSURANCE 600 30-Jun BALANCE c/d 29804-Jun SALES 7600 10-Jun DRAWING 500 20-Jun HAZAMI 950 14-Jun SYARIKAT MADA 4750 15-Jun GENERAL EXPENSES 150 298018-Jun DRAWING 2500 27-Jan PURCHASE 2800 30-Jun BALANCE c/d 20050 28550 28550 1-Jul BALANCE b/d 20050 PURCHASDATE PARTICULAR AMOUNT MOTOR VEHICLES 1-Jun BALANCE 180DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 2-Jun SYARIKAT MADA 9501-Jun BALANCE b/d 8000 30-Jun BALANCE c/d 8000 27-Jun CASH 2808000 8000 11301-Jul BALANCE b/d 8000 1-Jul BALANCE b/d 1130HAZAMI INSURANCE DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 9-Jun SALES 1906-Jun CASH 600 30-Jun BALANCE c/d 600 600 600 1-Jul BALANCE b/d 600 1901-Jul BALANCE b/d 190GENERAL EXPENSES DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 15-Jun CASH 150 30-Jun BALANCE c/d 150 CASH 1910150 150 MOTOR VEHICLES 8001-Jul BALANCE b/d 150 INSURANCE 60GENERAL EXPENSES 15ROZANA HAZAMI 190DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT PURCHASES 113029-Jun SALES 9600 DRAWING 300ROZANA 960DISCOUNT ALLOWE 55370TRIAL
SYARIKAT MADA TDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 00 1-Jun CASH 20000 14-Jun CASH 4750 2-Jun PURCHASE 9500 MOTOR VEHICLES 8000 30-Jun BALANCE c/d 4750 PURCHASE 1800 9500 9500 00 29800 1-Jul BALANCE b/d 4750 1-Jul BALANCE b/d 29800 SE SALES TDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 00 30-Jun BALANCE c/d 11300 30-Jun BALANCE c/d 19100 4-Jun CASH 7600 00 9-Jun HAZAMI 1900 00 29-Jun ROZANA 9600 00 11300 19100 19100 00 1-Jul BALANCE b/d 19100 DRAWING TDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 00 20-Jun CASH 950 10-Jun CASH 500 30-Jun BALANCE c/d 3000 20-Jun DISCOUNT ALLOWED 50 18-Jun CASH 2500 30-Jun BALANCE c/d 900 3000 3000 00 1900 1-Jul BALANCE b/d 3000 00 DISCOUNT ALLOWED DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 00 SALES 19100 20-Jun HAZAMI 50 30-Jun BALANCE c/d 50 00 CAPITAL 29800 00 SYARIKAT MADA 4750 50 50 50 1-Jul BALANCE b/d 50 00 00 00 00 50 00 53650 L BALANCE
END OF CHAPTER DEBIT CREDIT 1-Feb CASH 5000 CAPITAL 5000 BANK 10000 CAPITAL 10000 2 PURCHASE 1200 ABU ENTERPRISE 1200 3 RENT 500 CASH 500 5 CASH 2300 SALES 2300 10 FURNITURE 400 CASH 400 12 ADVERTISING 100 CASH 100 15 PURCHASE 800 ABU ENTERPRISE 800 17 CASH 1800 SALES 1800 20 ABU ENTERPRISE 2000 BANK 2000 21 DRAWING 300 CASH 300 25 SALARY 1000 BANK 1000 26 ELECTRICITY BILLS 300 CASH 300 26 PURCHASE 2100 ABU ENTERPRISE 2100 27 CASH 1800 SALES 1800 28 BANK 4600 CAPITAL 4600 CASH BANK DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUN1-Feb BALANCE b/d 5000 3-Feb RENT 500 1-Feb BALANCE b/d 10005-Feb SALES 2300 10-Feb FURNITURE 400 28-Feb CAPITAL 46017-Feb SALES 1800 12-Feb ADVERTISING 100 27-Feb SALES 1800 21-Feb DRAWING 300 146026-Feb ELECTRICITY BILLS 300 1-Mar BALANCE b/d 116028-Feb BALANCE c/d 9300 10900 10900 1-Mar BALANCE b/d 8600 PURCHASE ABU ENTDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUN2-Feb ABU ENTERPRISE 1200 28-Feb BALANCE c/d 4100 20-Feb BANK 20015-Feb ABU ENTERPRISE 800 28-Feb BALANCE c/d 21026-Feb ABU ENTERPRISE 2100 4100 4100 4101-Mar BALANCE b/d 4100 ADVERTISING SALES DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUN12-Feb CASH 100 28-Feb BALANCE c/d 100 28-Feb BALANCE c/d 590100 100 1-Mar BALANCE b/d 100 SALARIES ELECTRICDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUN25-Feb BANK 1000 28-Feb BALANCE c/d 1000 3-Feb CASH 301000 1000 301-Mar BALANCE b/d 1000 1-Mar BALANCE b/d 30DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT CASH 9300 CAPITAL 19600 PURCHASE 4100 SALES 5900 ADVERTISING 100 ABU ENTERPRISE 2100 SALARIES 1000 FURNITURE 400 BANK 11600 DRAWING 300 RENT 500 ELECTRICITY BILLS 300 27600 27600 TRIAL BALANCE AS AT 28 February 20x0
CAPITAL NT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 00 20-Feb ABU ENTERPRISE 2000 28-Feb BALANCE c/d 19600 1-Feb CASH 5000 00 25-Feb SALARIES 1000 BANK 10000 28-Feb BALANCE c/d 11600 28-Feb BANK 4600 00 14600 19600 19600 00 1-Mar BALANCE b/d 19600 TERPRISE FURNITURE NT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 00 2-Feb PURCHASE 1200 10-Feb CASH 400 28-Feb BALANCE c/d 400 00 15-Feb PURCHASE 800 400 400 26-Feb PURCHASE 2100 1-Mar BALANCE b/d 400 00 4100 1-Mar BALANCE b/d 2100 DRAWING NT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 00 5-Feb CASH 2300 21-Feb CASH 300 28-Feb BALANCE c/d 300 17-Feb CASH 1800 300 300 27-Jan CASH 1800 1-Mar BALANCE b/d 300 5900 1-Mar BALANCE b/d 5900 CITY BILLS RENT NT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 00 28-Feb BALANCE c/d 300 3-Feb CASH 500 28-Feb BALANCE c/d 500 00 300 500 500 00 1-Mar BALANCE b/d 500
LEDGER-Q5 DEBIT CREDIT 1-Jul CASH 620 CAPITAL 620 BANK 1080 CAPITAL 1080 DEBTOR - KHATIJAH 970 CAPITAL 970 CAPITAL 840 CREDITORS- MASWAN 840 5 KHATIJAH 590 SALES 590 10 MASWAN 500 BANK 500 13 BANK 790 KHATIJAH 800 DISCOUNT ALLOWED 10 15 SALARIES 300 BANK 300 21 FURNITURE 1970 TOP FURNITURE 1970 26 PURCHASE 930 MASWAN 930 27 MASWAN 80 RETURN PURCHASE 80 28 CASH 28 SALES 350 29 UTILITY BILL 87 CASH 87 CASH CAPITAL DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 1-Jul BALANCE b/d 620 29-Jul UTILITY BILLS 87 1-Jul CREDITOR-MASWAN 840 28-Jul SALES 350 30-Jul BALANCE c/d 883 30-Jul BALANCE c/d 1830 970 970 1 Augs BALANCE b/d 883 2670 BANK CREDITORDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 1-Jul BALANCE b/d 1080 10-Jul MASWAN 500 10-Jul BANK 500 13-Jul KHATIJAH 790 15-Jul SALARIES 300 27-Jul RETURN PURCHASE 80 30-Jul BALANCE c/d 1070 30-Jul BALANCE c/d 1190 1870 1870 1770 1 Augs BALANCE b/d 1070 SALARIES FURNITURDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 15-Jul BANK 300 30-Jul BALANCE c/d 300 21-Jul TOP FURNITURE 1970 300 300 1970 1 Augs BALANCE b/d 300 1 Augs BALANCE b/d 1970 RETURN PURCHASE UTILITY BIDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 30-Jul BALANCE c/d 80 27-Jul MASWAN 80 29-Jul CASH 87 80 80 87 1 Augs BALANCE b/d 80 1 Augs BALANCE b/d 87 DISCOUNT ALLOWED DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 13-Jul KHATIJAH 10 30-Jul BALANCE c/d 10 10 10 1 Augs BALANCE b/d 10 CASH 883 RETURN PURCHASE 80 BANK 1070 TOP FURNITURE 1970 DEBTOR-KHATIJAH 760 CREDITOR-MASWAN 1190 SALARIES 300 SALES 940 FURNITURE 1970 CAPITAL 1830 UTILITY BILL 87 PURCHASE 930 DISCOUNT ALLOWED 10 6010 6010 TRIAL BALANCE
DEBTOR-KHATIJAH DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 01-Jul CASH 620 1-Jul BALANCE b/d 970 13-Jul KHATIJAH 800 0BANK 1080 5-Jul SALES 590 30-Jul BALANCE c/d 760 DEBTOR-KHATIJAH 970 1560 1560 02670 1 Augs BALANCE b/d 760 1 Augs BALANCE b/d 1830 R-MASWAN SALES DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 01-Jul BALANCE b/d 840 30-Jul BALANCE c/d 940 5-Jul KHATIJAH 590 026-Jul PURCHASE 930 28-Jul CASH 350 0940 940 01770 1 Augs BALANCE b/d 940 1 Augs BALANCE b/d 1190 RE TOP FURNITURE DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 030-Jul BALANCE c/d 1970 30-Jul BALANCE c/d 1970 21-Jul FURNITURE 1970 01970 1970 1970 01 Augs BALANCE b/d 1970 LL PURCHASE DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 730-Jul BALANCE c/d 87 26-Jul MASWAN 930 30-Jul BALANCE c/d 930 787 930 71 Augs BALANCE b/d 930
LEDGER-Q6 DEBIT CREDIT 1-Jul Cash 620 Capital 620 DEBIT 3510 Bank 1080 Capital 1080 CREDIT 3510 Debtor- Bezza Sdn Bhd 970 Capital 970 Capital 840 Creditor-MyVi Sdn Bhd 840 5 Bezza Sdn Bhd 590 Sales 590 10 MyVi Sdn Bhd 500 Bank 500 13 Bank 790 Bezza 790 15 Salary 300 Bank 300 21 Computer 1970 Toyota Sdn Bhd 1970 26 Purchase 930 MyVi Sdn Bhd 930 29 Utility 87 Cash 87 CASH CAPITAL DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 1-Jul BALANCE b/d 620 29-Jul UTILITY BILLS 87 1-Jul CREDITOR-MYVI 840 31-Jul BALANCE c/d 533 31-Jul BALANCE c/d 1830 620 620 1-Aug BALANCE b/d 533 2670 BANK DEBTOR- BDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 1-Jul BALANCE b/d 1080 10-Jul CREDITOR-MYVI 500 1-Jul BALANCE b/d 970 13-Jul DEBTOR-BEZZA 790 15-Jul SALARY 300 5-Jul SALES 590 31-Jul BALANCE c/d 1070 1560 1870 1870 1-Aug BALANCE b/d 770 1-Aug BALANCE b/d 1070 SALARY COMPUTER DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 15-Jul BANK 300 31-Jul BALANCE c/d 300 21-Jul TOYOTA SDN BHD 1970 300 300 1970 1-Aug BALANCE b/d 300 1-Aug BALANCE b/d 1970 PURCHASE UTILTY BILLDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 26-Jul CREDITOR-MYVI 930 31-Jul BALANCE c/d 930 29-Jan CASH 87 930 930 87 1-Aug BALANCE b/d 930 1-Aug BALANCE b/d 87
CREDITOR- MYVI SDN BHD DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 1-Jul CASH 620 10-Jul BANK 500 1-Jul BALANCE b/d 840 BANK 1080 31-Jul BALANCE c/d 1270 26-Jul PURCHASE 930 DEBTOR-BEZZA 970 1770 1770 2670 1-Aug BALANCE b/d 1270 1-Aug BALANCE b/d 1830 EZZA SDN BHD SALES DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 13-Jul BANK 790 31-Jul BALANCE c/d 590 5-Jul DEBTOR BEZZA 590 31-Jul BALANCE c/d 770 590 590 1560 1-Aug BALANCE b/d 590 RTOYOTA SDN BHD DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 31-Jul BALANCE c/d 1970 31-Jul BALANCE c/d 1970 21-Jul COMPUTER 1970 1970 1970 1970 1-Aug BALANCE b/d 1970 LS TRIAL BALANCE DATE PARTICULAR AMOUNT CASH 533 CAPITA; 1830 31-Jul BALANCE c/d 87 SALARY 300 SALES 590 87 PURCHASE 930 TOYOTA 1970 DEBTOR-BEZZA 770 CREDITOR-MYVI 1270 COMPUTER 1970 UTILITY BILL 87 BANK 1070 5660 5660
LEDGER-Q7 DEBIT CREDIT 1-Jan CASH 20000 CAPITAL 20000 4 SUNDRY EXPENSES 60 CASH 60 13 PURCHASE 280 CASH 280 16 INSURANCE 380 CASH 380 30 SALARIES 360 CASH 360 CASH DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 1-Jan BALANCE b/d 20000 4-Jan SUNDRY EXPENSES 60 13-Jan PURCHASE 280 30-Jan CASH 360 30-Jan BALANCE c/d 19300 20000 20000 1-Feb BALANCE c/d 19300 SUNDRY EXPENSES DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 4-Jan CASH 60 30-Jan BALANCE c/d 60 60 60 1-Feb BALANCE c/d 60 SALARIES DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 30-Jan CASH 360 30-Jan BALANCE c/d 360 360 360 1-Feb BALANCE c/d 360
CAPITAL DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 30-Jan BALANCE c/d 20000 1-Jan CASH 20000 20000 20000 1-Feb BALANCE c/d 20000 PURCHASE DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 13-Jan CASH 280 30-Jan BALANCE c/d 280 280 280 1-Feb BALANCE c/d 280 TRIAL BALANCE DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT CASH 19300 CAPITAL 20000 SUNDRY EXPENSES 60 SALARIES 360 PURCHASE 280 20000 20000
LEDGER-Q8 DEBIT CREDIT 1-Jan CASH 5000 CAPITAL 5000 3 PURCHASE 80 CASH 80 8 CASH 300 SALES 300 13 INSURANCE 100 CASH 100 17 BAKAR 100 CASH 100 25 SALARIES 250 CASH 250 CASH CAPITDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMO1-Jan BALANCE b/d 5000 3-Jan PURCHASE 80 30-Jan BALANCE c/d 8-Jan SALES 300 13-Jan INSURANCE 100 17-Jan BAKAR 100 25-Jan SALARIES 250 30-Jan BALANCE c/d 4770 5300 5300 1-Feb BALANCE b/d 4770 BAKAR SALADATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMO17-Jan CASH 100 30-Jan BALANCE c/d 100 25-Jan CASH 100 100 1-Feb BALANCE b/d 100 100 1-Feb BALANCE b/d SALES TRIADATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMO30-Jan BALANCE c/d 300 8-Jan CASH 300 CASH 300 300 BAKAR 1-Feb BALANCE b/d 300 SALARIES PURCHASE INSURANCE
TAL INSURANCE OUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 5000 1-Jan CASH 5000 13-Jan CASH 100 30-Jan BALANCE c/d 100 5000 5000 100 100 1-Feb BALANCE b/d 5000 1-Feb BALANCE b/d 100 ARIES PURCHASE OUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 250 30-Jan BALANCE c/d 250 3-Jan CASH 80 30-Jan BALANCE c/d 80 250 250 80 80 250 1-Feb BALANCE b/d 80 L BALANCE OUNT DATE PARTICULAR AMOUNT 4770 SALES 300 100 CAPITAL 5000 250 80 100 5300 5300
LEDGER-Q9 DEBIT CREDIT 1-Jan CASH 50000 CAPITAL 50000 10 SHOP RENTAL 600 CASH 600 BANK 30000 CAPITAL 30000 13 OFFICE EQUIPMENT 10000 CASH 10000 15 PURCHASE 700 CASH 700 21 PURCHASE 20000 ABU 20000 26 JAMAL 3000 SALES 3000 28 ABU 9700 BANK 97000 29 MOTOR VEHICLES 10000 BANK 10000 30 WATER & ELECTRICITY 250 CASH 250 CASH CAPITAL DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE 1-Jan BALANCE b/d 50000 10-Jan SHOP RENTAL 600 30-Jan BALANCE c/d 80000 1-J13-Jan OFFICE EQUIPMENT 10000 10-J15-Jan PURCHASE 700 80000 30-Jan WATER & ELECTICITY 250 1-F30-Jan BALANCE c/d 38450 50000 50000 1-Feb BALANCE b/d 38450 BANK OFFICE EQUIPMENDATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE 10-Jan CAPITAL 30000 28-Jan ABU 9700 13-Jan CASH 10000 30-J29-Jan MOTOR VEHICLES 10000 10000 30-Jan BALANCE c/d 10300 1-Feb BALANCE b/d 10000 30000 30000 1-Feb BALANCE b/d 10300 ABU MOTOR VEHICLES DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE 28-Jan BANK 9700 21-Jan PURCHASE 20000 29-Jan BANK 10000 30-J30-Jan BALANCE c/d 10300 10300 10000 20000 20000 1-Feb BALANCE b/d 10000 1-Feb BALANCE b/d 10300 TRIAL BALANCE JAMAL CASH 38450 CAPITAL 80000 DATE PARTICULAR AMOUNT DATE BANK 10300 SALES 3000 26-Jan BANK 3000 30-JMOTOR VEHICLES 10000 ABU 10300 3000 OFFICE EQUIPMENT 10000 1-Feb BALANCE b/d 3000 PURCHASE 20700 WATER ELECTRICITY 250 SHOP RENTAL 600 JAMAL 3000 93300 93300
SHOP RENTAL EPARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT Jan CASH 50000 10-Jan CASH 600 30-Jan BALANCE c/d 600 Jan BANK 30000 600 600 80000 1-Feb BALANCE b/d 600 Feb BALANCE b/d 80000 NT PURCHASE EPARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT Jan BALANCE c/d 10000 15-Jan CASH 700 30-Jan BALANCE c/d 20700 10000 21-Jan ABU 20000 20700 20700 1-Feb BALANCE b/d 20700 WATER & ELECTRICITY BILLS EPARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT Jan BALANCE c/d 10000 30-Jan CASH 250 30-Jan BALANCE c/d 250 10000 250 250 1-Feb BALANCE b/d 250 SALES EPARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT Jan BALANCE c/d 3000 30-Jan BALANCE c/d 3000 26-Jan JAMAL 3000 3000 3000 3000 1-Feb BALANCE b/d 3000
LEDGER PAGE 91 DEBIT CREDIT 1-Jul CASH 5000 CAPITAL 5000 BANK 15000 CAPITAL 15000 MOTOR VEHICLES 40000 CAPITAL 40000 DEBTOR 7000 CAPITAL 7000 CAPITAL 4500 CREDITOR 4500 2 MOTOR VEHICLES 20000 CAPITAL 20000 4 PURCHASE 3000 CREDITOR 3000 7 SALES 2000 CASH 2000 9 CREDITOR 1500 BANK 1500 12 SALES 3500 CASH 3500 15 DRAWING 1000 BANK 1000 25 SALARIES 2000 BANK 2000 27 RENTAL 900 CASH 900 ELECTRIC & WATER BILL 300 CASH 300 TELEPHONE BILL 350 CASH 350 29 BANK 7000 DEBTOR 7000 CASH CAPITAL BANK DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 1-Jul BALANCE b/d 5000 27-Jul RENTAL 900 1-Jul CREDITOR 4500 1-Jul CASH 5000 1-Jul BALANCE b/d 15000 9-Jul CREDITOR 1500 7-Jul SALES 200 ELECTRICITY & WATE 300 31-Jul BALANCE c/d 82500 BANK 15000 15-Jul DRAWING 1000 12-Jul SALES 3500 TELEPHONE BILL 350 MOTOR VEHICLE 40000 25-Jul SALARIES 2000 31-Jul BALANCE c/d 7150 DEBTOR 7000 29-Jul DEBTOR 7000 8700 8700 2-Jul MOTOR VEHICLE 20000 31-Jul BALANCE c/d 3500 1-Aug BALANCE b/d 7150 87000 87000 15000 15000 1-Aug BALANCE b/d 82500 1-Aug BALANCE b/d 3500 MOTOR VEHICLES DEBTOR CREDITOR DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 1-Jul BALANCE b/d 40000 31-Jul BALANCE c/d 60000 1-Jul BALANCE b/d 7000 31-Jul BALANCE c/d 14000 9-Jul BANK 1500 1-Jul BALANCE b/d 4500 2-Jul CAPITAL 20000 29-Jul BANK 7000 31-Jul BALANCE c/d 3000 4-Jul PURCHASE 3000 60000 60000 14000 14000 7500 1-Aug BALANCE b/d 60000 1-Aug BALANCE b/d 14000 1-Aug BALANCE b/d 3000 PURCHASE SALES DRAWING DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 4-Jul CREDITOR 3000 31-Jul BALANCE c/d 3000 31-Jul BALANCE c/d 3700 7-Jul CASH 200 15-Jul BANK 1000 31-Jul BALANCE c/d 1000 3000 3000 12-Jul CASH 3500 1000 1000 1-Aug BALANCE b/d 3000 3700 1-Aug BALANCE b/d 1000 1-Aug BALANCE b/d 3700 SALARIES OFFICE RENTAL ELECTRICITY & WATER BILL DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT 25-Jul BANK 2000 31-Jul BALANCE c/d 2000 27-Jul CASH 900 31-Jul BALANCE c/d 900 27-Jul CASH 300 31-Jul BALANCE c/d 300 2000 2000 900 900 300 300 1-Aug BALANCE b/d 2000 1-Aug BALANCE b/d 900 1-Aug BALANCE b/d 300 TELEPHONE BILL DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT PARTICULAR AMOUNT PARTICULAR AMOUNT 27-Jul CASH 350 31-Jul BALANCE c/d 350 TELEPHONE BILL 350 SALES 3700 350 350 ELECTRICITY & WATER BILL 300 CREDITOR 3000 1-Aug BALANCE b/d 350 OFFICE RENTAL 900 CAPITAL 82500 SALARIES 2000 DRAWING 1000 PURCHASE 3000 MOTOR VEHICLE 60000 DEBTOR 14000 BANK 3500 CASH 7150 92200 89200 TRIAL BALANCE
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT
DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT DATE PARTICULAR AMOUNT