1.

Book of original entry

a. Sales day book

Date Details Amount

Jan 7 Mr. Chris RM 1,560

Feb 5 John&Jane Shop RM 1,700
12 Junior’s toy RM 874
22 Hummingbird RM 3,200
March 3 ToyRwe RM 1,560
21 Motor Vehicle RM 950

Total RM 9,844

b. Purchases day book

Date Details Amount

Jan 2 Mr. Clyde RM 4,795

3 Machinery Hitachi RM 1,900
5 Furniture IKEA RM 1,200
10 Motor Vehicle RM 1,500
18 Mr. Clyde RM 645
19 Stationary PaperClip.co RM 70
Feb 3 Andrew Industry RM 500
8 Fittings & fixtures RM 2,000
18 Andrew Industry RM 1,890

Total RM RM 14,500
 c. Return outwards day book (Purchases return day book)

Date Details Amount

March 7 Andrew Industry RM 240

31 Transferred to purchases account RM 240
Total RM 460

d. Return inwards day book (Sales return day book)

Date Details Amount

Jan 21 Mr. Chris RM 230

31 Transferred to return inwards account RM 230
Total RM 460

e. Cash book

Disc. Disc.
Date Bank Cash Date Bank Cash
Allowed Allowed
Jan 1 RM 35000 RM 15000 Jan 5 RM 1200
1 RM 5000 10 RM 1500
23 RM 230 12 RM 2750
Feb 5 RM 1700 19 RM 70
27 RM 2325 28 RM 2400
March 1 RM 2400 31 RM 200
3 RM 450 Feb 1 RM 4000
7 RM 240 3 RM 500
10 RM 46 RM 874 8 RM 2000
17 RM 950 11 RM 40
18 RM 1890
31 RM 300
March 5 RM 3500
21 RM 50
27 RM 500
31 RM 375
Journal entry

Date Description Debit Credit

Jan 1 Bank Account RM 30000

Cash Account RM 15000
Purchases RM 500
Stationery RM 75
Capital RM 45575
1 Bank Account RM 5000
Adrien Bank RM 5000
2 Purchases RM 4795
Carriage inwards RM 100
Mr.Clyde RM 4895
3 Machinery RM 1900
Hitachi RM 1900
5 Furniture RM 1200
Cash acc RM 1200
7 Mr. Chris RM 1560
Sales RM 1560
10 Motor Vehicle RM 1500
Bank Account RM 1500
12 Rent RM 2750
Bank Acc RM2750
18 Purchases RM 645
Mr.Clyde RM 645
19 Stationery RM 70
Cash acc RM70
21 Return Inwards RM 230
Mr. Chris RM 230
23 Bank Acc RM 330
Mr. Chris RM 330
28 Wages RM 2400
Cash RM 2400
31 Electricity&water RM 200
expenses
Cash RM 200
Feb 1 Mr. Clyde RM 4000
Bank Acc RM 4000
3 Purchases RM 500
Cash RM 500
5 Cash RM 1700
Sales RM 1700
8 Fixtures & fittings RM 2000
 Cash RM 2000

11 Insurance RM 40
Cash RM 40
12 Junior’s Toy RM 920
Sales RM 920
18 Purchases RM 1890
Cash RM 1890
22 Hummingbird store RM 3200
Carriage outwards RM 150
Sales RM 3350
27 Bank Acc RM 2325
Hummingbird store RM 2325
31 Withdraw RM 300
Cash RM 300
March 1 Bank Acc RM 2400
Capital RM2400
3 Cash RM 450
ToyRwe RM 1110
Sales RM1560
5 Adrien Bank RM 3500
Bank Acc RM 3500
7 Cash RM 240
Return Outwards RM240
10 Bank Acc RM 874
Disc. Allowed RM 46
Junior’s toy RM 920
17 Bank Acc RM 950
Motor Vehicle RM950
21 Services fee RM 50
Cash RM 50
27 Postage RM 500
Bank Acc RM 500
31 Miscellaneous RM 375
expenses
Cash RM 375