ACC 106

Prepared For: Miss Nurul Akmal Prepared By:

Che Wan Muhammad Kia uddin Mohd Syahrulbadri Bin Mohammed Mohd Bazli Bin Abd Wahab Ahmad Nazarrudin Bin Salam

CONTENTS

1.0 Introduction
1.1 Profile Of The Business Azhan Enterprise is an enterprise selling cell phone for many types and also topup for a lot of prepaid such as Celcom, Maxis, Digi and more. The location of the business is at Ground Floor, Mydin Mall Dungun, 23000 Dungun, Terengganu. The business is open daily from 9.00 a.m to 10.00 p.m except on Friday that closed for a while from 12.30 p.m until 2.30 p.m. The business is fully owned by En. Bazli Bin Abdul Wahab with a cash contribution of RM 35,000 since April 2010. He managed his business alone and had 2 workers to help him during business.

1.2 Transaction For The Month of April 2010 DATE 3 April 4 April 5 April 6 April 9 April 11 April 14 April 14 April 18 April 21 April 22 April 24 April 24 April 25 April 26 April 27 April 29 April 29 April 29 April 30 April 30 April TRANSACTIONS Sold goods on credit to Abdul Holdings worth RM 3500. Purchased goods worth RM 5600 from Hikmah Holdings. Abdul Holdings returned damaged goods amounted RM 900. Paid Hikmah Holdings RM1800 by cheque. Sold goods on credits to AirVoice Holdings worth RM 3000. Returned defective goods to Hikmah Holdings worth RM2500. Sold goods on credit to Happy Holdings worth RM2500. Cash sales to Dato Chan RM 1500. Bought machinery worth RM 40000 on credit from Nokia Holdings. Paid Sony Inc. RM 2000 by cheque. Purchased goods worth RM 5500 from Sony Inc. on credit. Cash sales to Miss Akmal RM2000 Cash sales to Zamira Ali RM 1800 Purchased goods worth RM 6000 from Apple Inc. on credits Paid Apple Inc. RM 1500 Bought fittings worth RM 53000 on credit from Comfort Holdings AirVoice Holdings returned damaged goods amounted RM950 Happy Holdings returned damaged goods amounted RM 800 Bought motor vehicles worth RM 50000 on credit from Kia Automobil Sdn Bhd Returned defective goods to Sony Inc. worth 3000 Returned defective goods to Apple Inc. worth RM3800

AZHAN ENTERPRISE
(JOURNAL ) SALES JOURNAL DATE 3 April 9 April 14 April 30 April PARTICULAR Abdul Holdings AirVoice Holdings Happy Holdings Transfer to sales account FOLIO SL SL SL GL INVOICE NO. AMOUNT(RM) 3,500 3,000 2,500 9,000

PURCHASES JOURNAL DATE 4 April 22 April 25 April 30 April PARTICULAR Hikmah Holdings Sony Inc. Apple Inc. Transfer to purchases account FOLIO PL PL PL GL INVOICE NO. AMOUNT(RM) 5,600 5,500 6,000 17,100

RETURNED OUTWARDS JOURNAL DATE 11 April 30 April 30 April 30 April PARTICULAR Hikmah Holdings Sony Inc. Apple Inc. Transfer to return outwards account FOLIO PL PL PL GL INVOICE NO. AMOUNT(RM) 2,500 3,000 3,800 9,300

RETURNED INWARDS JOURNAL DATE 5 April 29 April 29 April 30 April PARTICULAR Abdul Holdings AirVoice Holdings Happy Holdings Transfer to return inwards account FOLIO SL SL SL GL INVOICE NO. AMOUNT(RM) 900 950 800 2,650

GENERAL JOURNAL DATE 18 April 27 April 29 April PARTICULAR Machinery Nokia Holdings Fittings Comfort Holdings Motor Vehicles Kia Automobil Sdn Bhd Sales Return outwards Income statement Income statement Purchases Return inwards FOLIO DEBIT(RM) 40,000 35,000 35,000 50,000 50,000 14,300 9,300 23,600 10,450 7,800 2,650 159,050 159,050 CREDIT(RM) 40,000

30 April

30 April

AZHAN ENTERPRISE (LEDGER) SALE LEDGER ABDUL HOLDINGS DATE 4 April PARTICULARS Sales FOLIO SJ AMOUNT(RM) 3,500 DATE 5 April 30 April 1 May Bal b/f 3,500 2,600 PARTICULARS Return inwards Bal c/f FOLIO RIJ AMOUNT(RM) 900 2,600 3,500

AIRVOICE HOLDINGS DATE 9 April PARTICULARS Sales FOLIO SJ AMOUNT(RM) 3,000 DATE 29 April 30 April 1 May Bal b/f 3,000 2,050 PARTICULARS Return inwards Bal c/f FOLIO RIJ AMOUNT(RM) 950 2,050 3,000

HAPPY HOLDINGS PARTICULAR FOLIO DATE 14 April Sales SJ AMOUNT (RM) 2,500 DATE 29 April 30 April 1 May Bal b/f 2,500 1,700 PARTICULAR Return inwards Bal c/f FOLIO RIJ AMOUNT (RM) 800 1,700 2,500

PURCHASES LEDGER HIKMAH HOLDINGS DATE 11 April 6 April 30 April PARTICULARS Return outwards Bank Bal c/f FOLIO ROJ CPJ AMOUNT (RM) 2,500 1,800 1,300 5,600 DATE 4 April PARTICULARS Purchases FOLIO AMOUNT(RM) 5,600

1 May

Bal b/f

5,600 1,300

SONY INC. DATE 30 April 21 April 30 April PARTICULARS Return outwards Bank Bal c/f FOLIO ROJ CPJ AMOUNT (RM) 3,000 2,000 500 5,500 1 May Bal b/f 5,500 500 DATE 22 April PARTICULARS Purchases FOLIO AMOUNT (RM) 5,500

APPLE INC. DATE 30 April 26 April 30 April PARTICULARS Return outwards Bank Bal c/f FOLIO ROJ CPJ AMOUNT (RM) 3,800 1,500 700 6,000 1 May Bal b/f 6,000 700 DATE 25 April PARTICULAR S Purchases FOLIO AMOUNT (RM) 6,000

GENERAL LEDGER SALES DATE 30 April PARTICULARS I/S FOLIO AMOUNT (RM) 14,300 DATE 3 April 9 April 14 April 14 April 24 April 24 April 14,300 PARTICULARS Credit sales Credit sales Credit sales Cash sales Cash sales Cash sales FOLIO SJ SJ SJ CRJ CRJ CRJ AMOUNT (RM) 3,500 3,000 2,500 1,500 2,000 1,800 14,300

RETURN INWARDS DATE 5 April 29 April 29 April PARTICULARS FOLIO Total returns Total returns Total returns RIJ RIJ RIJ AMOUNT (RM) 900 950 800 DATE 30 April PARTICULARS FOLIO I/S AMOUNT (RM) 2,650

2,650

2,650

RETURN OUTWARDS DATE 30 April PARTICULAR S I/S FOLIO AMOUNT (RM) 9,300 DATE 11 April 30 April 30 April 9,300 PARTICULAR S Total returns Total returns Total returns FOLIO ROJ ROJ ROJ AMOUNT (RM) 2,500 3,000 3,800 9,300

MACHINERY DATE 18 April PARTICULARS Nokia Holdings FOLIO AMOUNT (RM) GJ 40,000 DATE 30 April PARTICULARS FOLIO Bal c/f AMOUNT (RM) 40,000

1 May

Bal b/f

40,000 40,000

40,000

FITTINGS DATE 27 April PARTICULARS Comfort Holdings. FOLIO AMOUNT (RM) GJ 35,000 DATE 30 April PARTICULARS FOLIO Bal c/f AMOUNT (RM) 35,000

1 May

Bal b/f

35,000 35,000

35,000

MOTOR VEHICLE DATE 29 April PARTICULARS Kia Automobil Sdn Bhd FOLIO AMOUNT (RM) GJ 50,000 DATE 30 April PARTICULARS FOLIO Bal c/f AMOUNT (RM) 50,000

1 April

Balb/f

50,000 50,000

50,000

BANK DATE 1 April 14 April 24 April 24 April 1 May PARTICULARS FOLIO Capital Sales Sales Sales AMOUNT (RM) 300,000 1,500 2,000 1,800 305,300 300,000 DATE 6 April 21 April 26 April 30 April PARTICULARS FOLIO AMOUNT (RM) Hikmah 1,800 Holdings Sony Inc. 2,000 Apple Inc. Bal c/f 1,500 300,000 305,300

Balb/f

CAPITAL DATE 30 April PARTICULARS FOLIO Bal c/f AMOUNT (RM) 300,000 DATE 1 April PARTICULARS FOLIO AMOUNT (RM) Capital 300,000

300,000 1 May Bal b/f

300,000 300,000

PURCHASES DATE 30 April PARTICULARS FOLIO AMOUNT (RM) Credit 17,100 purchases DATE 30 April PARTICULARS FOLIO AMOUNT (RM) I/S 17,100

Nokia Holdings DATE 30 April PARTICULARS FOLIO AMOUNT (RM) Bal c/f 40,000 DATE 18 April PARTICULARS FOLIO AMOUNT (RM) Machinery 40,000

40,000 1 May Bal b/f

40,000 40,000

COMFORT HOLDINGS DATE 30 April PARTICULARS FOLIO AMOUNT (RM) Bal c/f 35,000 DATE 27 April PARTICULARS FOLIO AMOUNT (RM) Fittings 35,000

35,000 1 May Bal b/f

35,000 35,000

KIA AUTOMOBIL SDN BHD DATE 30 April PARTICULARS FOLIO Bal c/f AMOUNT (RM) 50,000 DATE 29 April PARTICULARS FOLIO AMOUNT (RM) Motor vehicles 50,000

50,000 1 May Bal b/f

50,000 50,000

AZHAN ENTERPRISE (TRIAL BALANCE AS AT 30 JUN 2012)

ACCOUNT NAME Capital Account payable Sales Return outwards Account receivable Return inwards Machinery Fittings Motor vehicle Purchases Bank Total

DEBIT(RM)

CREDIT(RM) 300,000 127,500 14,300 9,300

6,350 2,650 40,000 35,000 50,000 17,100 300,000 451,100

451,100