2.

4 SUBSIDIARY LEDGERS ACCOUNT

GENERAL LEDGER
Capital A/C
Date Description RM Date Description RM
2018 Balance c/d 157000 2018 Bank 77000
Cash 80000

157000 157000
Balance b/d 157000

Purchases A/C
Date Description RM Date Description RM
2018 Creditors- We Care 20000 2018 Drawings 40
Sdn.Bhd.
Creditors -Hexagon 20000 Balance c/d 39960
Quest Sdn.Bhd.

40000 40000
Balance b/d 39960

Creditor- We Care Sdn. Bhd. A/C

Date Description RM Date Description RM
2018 Return Outwards 1000 2018 Purchases 20000
Bank 19800 Balance c/d 800

20800 20800
Balance b/d 800

Return Outwards A/C

Date Description RM Date Description RM
2018 Balance c/d 1500 2018 Creditors – We Care 1000
Sdn.Bhd.
Creditors- Hexagon 500
Quest Sdn. Bhd.

1500 1500
Balance b/d 1500

8
 Cash A/C
Date Description RM Date Description RM
2018 Capital 80000 2018 Other Expenses- 8000
Salaries
Sales -Klinik 500 Other Expenses- 1200
Mediviron Utilities
Sales-Kedai Jamu 6000 Balance c/d 95600
Putrajaya
Sales-Klinik 8000
Mediviron
Sales -Kedai Jamu 9500
Putrajaya
Other Revenue - Rent 800

104800 104800
Balance b/d 95600

Sales A/C
Date Description RM Date Description RM
2018 Balance c/d 63500 2018 Cash 500
Debtors – Farmasi 25000
Nextstage
Cash 6000
Debtors- Farmasi 15000
Nextstage
Cash 8000
Cash 9500
63500 63500
Balance b/d 63500

Drawing A/C
Date Description RM Date Description RM
2018 Bank 100 2018 Balance c/d 140
Purchases 40

140 140
Balance b/d 140

9
 Bank A/C
Date Description RM Date Description RM
2018 Capital 77000 2018 Creditors – We Care 19800
Drawing 100 Sdn.Bhd.
Debtors – Farmasi 25000 Discount Received 200
NextStage Creditors -Hexagon 2000
Balance c/d 80900
Discount Allowed 1000
Other Revenue- 800
Interest

102900 102900
Balance b/d 80900

Creditors – Hexagon A/C

Date Description RM Date Description RM
2018 Return Outwards 500 2018 Purchases 20000
Bank 2000
Balance c/d 17500

20000 20000
Balance b/d 17500

Debtors – Next Stage A/C

Date Description RM Date Description RM
2018 Sales 15000 2018 Bank 25000
Balance c/d 10000

25000 25000
Balance b/d 10000

Discount Received A/C

10
Date Description RM Date Description RM
2018 Bank 20000 2018 Balance c/d 20000

20000 20000
Balance b/d 20000

Discount Allowed A/C

Date Description RM Date Description RM
2018 Balance c/d 25000 2018 Bank 25000

25000 25000
Balance b/d 25000

Other Revenue-Interest
Date Description RM Date Description RM
2018 Balance c/d 800 2018 Bank 800

800 800
Balance b/d 800

Other Revenue-Rent
Date Description RM Date Description RM
2018 Balance c/d 850 2018 Cash 850

850 850
Balance b/d 850

Other Expenses-Salaries
Date Description RM Date Description RM
2018 Cash 8000 2018 Balance c/d 8000

8000 8000
Balance b/d 8000

11
 Other Expenses-Utilities
Date Description RM Date Description RM
2018 Cash 1200 2018 Balance c/d 1200

1200 1200
Balance b/d 1200

12