General Journal Date 2010 1-Mar Bank Capital 2 Purchase Account Payable - Kassim Account Payable - Nadia Account

Payable - Lee 5 Cash Sales 6 Wages Cash 7 Account Payable - Vision Enterprise Account Payable - Aiman Trading Account Payable - Gunung Enterprise Sales 9 Purchase Cash 10 Purchase Account Payable - Mayer Trading Account Payable - Bumi Trading 12 Wages Cash 13 Account Receivable - Aiman Trading Account Receivable - Gunung Enterprise Sales 15 Fixtures Account Payable - Stop Enterprise 17 Account Payable - Mayer Trading Bank 18 Account Payable - Bumi Trading Returns Outward 21 Account Payable - Stop Enterprise Bank 24 Account Receivable - Aiman Trading Bank 27 Account Payable - Kassim Returns Outward 30 Business Cash 31 Van Bank 3050 790 960 1800 550 3740 3650 4190 Details Debit (RM) 24000

840 1860 680 740 1200 250 740 500 300 3000 12650

Debit (RM)

Credit (RM)

24000 1500 690 2000 3650 3050

3550 550 2500 1240 840

2540 740 1200 250 740 500 300 3000 12650

3.Ledgers and 4.Closing of account Date Particular 1-Mar Capital Bank RM Date 17-Mar 24000 21-Mar 24-Mar 31-Mar 24000 1-Apr Balance b/d 24000 Particular Account Payable - Mayer Trading Account Payable - Stop Enterprise Account Receivable - Aiman Trading Van Balance c/d

Date Particular 31-Mar Balance c/d

Capital RM Date Particular 1-Mar Bank 24000 24000 1-Apr Balance b/d

RM 24000 24000 24000

Date Particular 5-Mar Sales

31-Mar Balance c/d

Cash RM Date 6-Mar 3650 9-Mar 12-Mar 3790 30-Mar 7440

Particular Wages Purchase Wages Business

RM 3050 550 840 3000 7440 3790

1-Apr Balance b/d

Date Particular 1-Mar Account Payable - Kassim Account Payable - Nadia Account Payable - Lee 9-Mar Cash 10-Mar Account Payable - Mayer Trading Account Payable - Bumi Trading

Purchase RM Date Particular 31-Mar Balance c/d 1500 690 2000 550 2500 1240 8480 8480

1-Apr Balance b/d

Date Particular 6-Mar Cash 12-Mar Cash

Wages RM Date Particular 31-Mar Balance c/d 3050 840 3890 3890

RM 3890 3890

1-Apr Balance b/d

Date Particular 31-Mar Balance c/d

Sales RM Date Particular 5-Mar Cash 9740 7-Mar Account Receivable - Vision Enterprise Account Receivable - Aiman Trading Account Receivable - Gunung Enterprise 13-Mar Account Receivable - Aiman Trading Account Receivable - Gunung Enterprise 9740 1-Apr Balance b/d

Date Particular 30-Mar Cash

Business RM Date Particular 31-Mar Balance c/d 3000 3000

RM 3000 3000

1-Apr Balance b/d

3000

Date Particular 31-Mar Bank

Van RM Date Particular 31-Mar Balance c/d 12650 12650

RM 12650 12650

1-Apr Balance b/d

12650

Date Particular 7-Mar Sales

Account Receivable - Vision Enterprise RM Date Particular 31-Mar Balance c/d 790 790

RM 790 790

1-Apr Balance b/d

790

Account Receivable - Aiman Trading Date Particular RM Date Particular 7-Mar Sales 31-Mar Balance c/d 790 13-Mar Sales 1860 24-Mar Bank 500 3320 1-Apr Balance b/d 3320

RM 3320

3320

Account Receivable - Gunung Enterprise Date Particular RM Date Particular 7-Mar Sales 31-Mar Balance c/d 1800 13-Mar Sales 680 2480 1-Apr Balance b/d 2480

RM 2480 2480

Account Payable Kassim Date Particular RM Date Particular 27-Mar Return Outwards 2-Mar Purchase 300 31-Mar Balance c/d 1200 1500 1-Apr Balance b/d

RM 1500 1500 1500

Date Particular 31-Mar Balance c/d

Account Payable Nadia RM Date Particular 2-Mar Purchase 690 690 1-Apr Balance b/d

RM 690 690 690

Date Particular 31-Mar Balance c/d

Account Payable Lee RM Date Particular 2-Mar Purchase 2000

RM 2000

2000 1-Apr Balance b/d

2000 2000

Account Payable - Mayer Trading Date Particular RM Date Particular 17-Mar Bank 2-Mar Purchase 1200 31-Mar Balance c/d 1300 2500 1-Apr Balance b/d

RM 2500 2500 1300

Account Payable - Bumi Trading Date Particular RM Date Particular 18-Mar Return Outwards 2-Mar Purchase 250 31-Mar Balance c/d 990 1240 1-Apr Balance b/d

RM 1240 1240 990

Date Particular 18-Mar Return Outwards 31-Mar Balance c/d

Fixture RM Date Particular 2-Mar Purchase 250 990 1240 1-Apr Balance b/d

RM 1240 1240 990

Date Particular 15-Mar Account Payable - Stop Enterprise

Fixture RM Date Particular 31-Mar Balance c/d 740 740

1-Apr Balance b/d

740

Account Payable Stop Enterprise

Date Particular 21-Mar Bank

RM 740 740

Date Particular 15-Mar Fixtures

RM 740 740

Date Particular 31-Mar Balance c/d

Sales RM Date Particular 18-Mar Account Payable - Bumi Trading 550 27-Mar Account Payable - Kassim 550

iman Trading

RM 1200 740 500 12650 8910 24000

Balance c/d

RM 8480

8480

ision Enterprise iman Trading unung Enterprise iman Trading unung Enterprise

RM 3650 790 960 1800 1860 680 9740 9740

Balance c/d

RM 740 740

RM 250 300 550

5.Trial Balance Smart Barney Trading Trial Balance at as 31 March 2010 particulars Particulars Bank Capital Cash Purchase Wages Sales Business Van Account Receivable - Vision Enterprise Account Receivable - Aiman Trading Account Receivable - Gunung Enterprise Account Payable - Kassim Account Payable - Nadia Account Payable - Lee Account Payable - Mayer Trading Account Payable - Bumi Trading Fixtures Return Outward Debit (RM) 8910 Credit (RM) 24000 3790 8480 3890 9740 3000 12650 790 3320 2480 1200 690 2000 1300 990 740 44260 550 44260