ACC117

BOOK OF PRIME ENTRY

ILLUSTRATION

DR RANI DIANA BINTI OTHMAN

 DATE TRANSACTIONS TYPE OF
JOURNAL
1/2/20 Owner started business with RM20,000 in the business bank account. CRJ
2/2/20 Bought office furniture worth RM6,500 on credit from Bright Furniture. GJ
3/2/20 Purchase RM3,100 of stock on credit from Hanis Sdn. Bhd. PJ
4/2/20 Paid rent of RM300 by cheque. CPJ
5/2/20 Returned goods to Hanis Sdn. Bhd. worth RM 75. PRJ
6/2/20 Sold stationery RM80 on credit to Alex. SJ
7/2/20 Made a cash sale worth RM350 to Sunny. CRJ
8/2/20 Goods returned by Alex worth RM 13. SRJ
9/2/20 Bought stock worth RM280 from Sri Bintang Supplies by cheque. CPJ
10/2/20 Sold 2 books on credit to Selene and Ruby, worth RM200 and RM50 respectively. SJ
11/2/20 Bought goods worth RM100 on credit from Hanis Sdn. Bhd. PJ
12/2/20 Received commission revenue of RM950 by cheque CRJ
13/2/20 Selena and Ruby returned goods worth RM 20 and RM 5 respectively. SRJ
14/2/20 Owner took RM550 goods for personal use. GJ
15/2/20 Goods worth RM 15 returned to Hanis Sdn. Bhd. PRJ
17/2/20 Purchase goods on credit from Trading Sdn. Bhd. with amount RM99 PJ
19/2/20 Sold files on credit worth RM30 to Anas. SJ
20/2/20 Returned goods worth RM 7 to Trading Sdn. Bhd. PRJ
23/2/20 Paid RM 1300 by cheque to Iman for purchasing goods. CPJ
24/2/20 Anas returned goods worth RM 7. SRJ
24/2/20 Paid debt to Hanis RM1000 through bank-transfer. CPJ
Received discount of RM50.
24/2/20 Received debt payment from Alex RM80 by cash. CRJ
A RM5 discount was allowed
26/2/20 Sold unused office furniture RM450 on credit to Nina. GJ
27/2/20 The owner deposited a further RM2,000 into the business bank account. CRJ
 DATE TRANSACTIONS JRN JOURNAL
1/2/20 Owner started business with RM20,000 in the business bank account. CRJ Dr Bank
Cr Capital
2/2/20 Bought office furniture worth RM6,500 on credit from Bright Furniture. GJ Dr Office Furniture
Cr AP- Bright Furniture
14/2/20 Owner took RM550 goods for personal use. GJ Dr Drawing
Cr Purchase
26/2/20 Sold unused office furniture RM450 on credit to Nina. GJ Dr AR-Nina
Cr Office Furniture
3/2/20 Purchase RM3,100 of stock on credit from Hanis Sdn. Bhd. PJ Dr Purchase
Cr AP-Hanis
11/2/20 Bought goods worth RM100 on credit from Hanis Sdn. Bhd. PJ Dr Purchase
TRANS 17/2/20 Purchase goods on credit from Trading Sdn. Bhd. with amount RM99 PJ
Cr AP -Hanis
Dr Purchase

ACTION 6/2/20 Sold stationery RM80 on credit to Alex. SJ

Cr AP-Trading SB
Dr AR-Alex
Cr Sales
10/2/20 Sold 2 books on credit to Selene and Ruby, worth RM200 and RM50 SJ Dr AR-Selene
respectively. Cr Sales
Dr AR -Ruby
Cr Sales
19/2/20 Sold files on credit worth RM30 to Anas. SJ Dr AR-Anas
Cr Sales
 DATE TRANSACTIONS JRN JOURNAL
5/2/20 Returned goods to Hanis Sdn. Bhd. worth RM 75. PRJ Dr Return Out
Cr AP-Hanis
15/2/20 Goods worth RM 15 returned to Hanis Sdn. Bhd. PRJ Dr Return Out
Cr AP-Hanis
20/2/20 Returned goods worth RM 7 to Trading Sdn. Bhd. PRJ Dr Return Out
TRANS 8/2/20 Goods returned by Alex worth RM 13. SRJ
Cr AP-Trading SB
Dr Return In

ACTION 13/2/20 Selena and Ruby returned goods worth RM 20 and RM 5 respectively. SRJ
Cr AR-Alex
Dr Return In
Cr AR-Salena
Dr Return In
Cr AR-Ruby
24/2/20 Anas returned goods worth RM 7. SRJ Dr Return In
Cr AR-Anas
 DATE TRANSACTIONS JRN JOURNAL
1/2/20 Owner started business with RM20,000 in the business bank account. CRJ Dr Bank
Cr Capital
7/2/20 Made a cash sale worth RM350 to Sunny. CRJ Dr Cash/Bank
Cr Sales
12/2/20 Received commission revenue of RM950 by cheque CRJ Dr Bank
Cr Comm Rec
24/2/20 Received debt payment from Alex RM80 by cash. CPJ Dr Cash (RM60)
Cr. AR-Alex (RM60)
TRANS A RM5 discount was allowed Dr Disc Allw (RM7)
Cr. AR- Alex (RM7)

ACTION 27/2/20 The owner deposited a further RM2,000 into the business bank
account.
CRJ Dr Bank
Cr Capital
4/2/20 Paid rent of RM300 by cheque. CPJ Dr Rent
Cr Bank
9/2/20 Bought stock worth RM280 from Sri Bintang Supplies by cheque. CPJ Dr Purchase
Cr Bank
23/2/20 Paid RM 1300 by cheque to Iman for purchasing goods. CPJ Dr Purchase
Cr Bank
24/2/20 Paid debt to Hanis RM1000 through bank-transfer. CPJ Dr AP-Hanis (RM950)
Cr Bank (RM950)
Received discount of RM50. Dr. AP-Hanis (RM50)
Cr. Disc Rec (RM50)
 GENERAL JOURNAL

Date Detail Folio Debit Credit

(RM) (RM)
2/2/20 Office Furniture GL 6500
Bright Furniture APL-A 6500
14/2/20 Drawing GL 550
Purchase GL 550
26/2/20 AR-Nina APL-B 450
Office Furniture GL 450
Transfer to GENERAL LEDGER 7,500 7,500
PURCHASE JOURNAL
Date Detail Inv Folio (RM)
3/2/20 AP-Hanis Sdn Bhd 254 PL1 3100
11/2/20 AP-Hanis Sdn Bhd 255 PL1 100
17/2/20 AP-Trading Sdn Bhd 256 PL3 99
Transfer to PURCHASE GL 3299
LEDGER

SALES JOURNAL
Date Detail Inv Folio (RM)
6/2/20 AR-Alex 004 SL1 80
10/2/20 AR-Selena 005 SL2 200
10/2/20 AR-Ruby 006 SL3 50
19/2/20 AR-Anas 007 SL4 30
Transfer to SALES LEDGER GL 360
PURCHASE RETURN/RETURN OUTWORD JOURNAL
Date Detail Inv Folio (RM)
3/2/20 AP-Hanis Sdn Bhd 001 PL1 75
11/2/20 AP-Hanis Sdn Bhd 321 PL1 15
17/2/20 AP-Trading Sdn Bhd 350 PL2 7
Transfer to RO LEDGER GL 97

SALES RETURN/RETURN INWARD JOURNAL

Date Detail Inv Folio (RM)
8/2/20 AR-Alex 111 SL1 13
13/2/20 AR-Selena 131 SL2 20
13/2/20 AR-Ruby 215 SL3 5
24/2/20 AR-Anas 223 SL4 7
Transfer to RI LEDGER GL 45
 CASH RECEIPT JOURNAL
Date Rec Detail Folio Disc Cash Bank
No. All
1/2/20 001 Capital GL 20,000
7/2/20 002 Sales - Sunny GL 350
12/2/20 003 Comm Rec GL 950
24/2/20 004 AR-Alex SL1 7 60
27/2/20 005 Capital GL 2,000
Transfer to GL-BANK/CASH/DAll 7 60 23,300
 CASH PAYMENT JOURNAL
Date Rec Detail Folio Disc Cash Bank
No. Rec
4/2/20 10245 Rent GL 300
9/2/20 10246 Purchase – Sri Bintang GL 280
23/2/20 10247 Purchase - Iman GL 1,300
24/2/20 10248 AP-Hanis PL1 50 950
Transfer to GL-BANK//DRec 50 2,830
 GENERAL LEDGER
CAPITAL A/C
Feb Folio RM Feb Folio RM

28 Balance c/d 22,000 1 Bank CRJ 20,000

27 Bank CRJ 2,000

22,000 22,000

1 Mac Balance b/d 22,000

 GENERAL LEDGER
OFFICE FURNITURE A/C
Feb Folio RM Feb Folio RM

2 APLA-Brigh GL 6,500 28 Balance c/d 6,950

t Furniture
2 APLB- Nina GL 450

6,950 6,950

1 Mac Balance b/d 6,950

(APL-A) - BRIGHT FURNITURE A/C

Feb Folio RM Feb Folio RM

28 Balance c/d 6,500 2 Office Furniture GL 6,500

6,500 6,500

1 Mac Balance b/d 6,500

 GENERAL LEDGER
(APL-B) NINA A/C
Feb Folio RM Feb Folio RM

28 Balance c/d 450 2 Office Furniture GL 450

450 450

1 Mac Balance b/d 450

DRAWING A/C
Feb Folio RM Feb Folio RM

2 Purchase GL 550 28 Balance c/d 550

550 550

1 Mac Balance b/d 550

 PURCHASE/AP LEDGER
PL1- AP-HANIS A/C
Feb Folio RM Feb Folio RM

3 Ret Outward ROJ 75 3 Purchase PJ 3,100

11 Ret Outward ROJ 15 11 Purchase PJ 100

24 Bank CPJ 950

24 Disc Rec CPJ 50

28 Balance c/d 2,110

3,200 3,200

1 Mac Balance b/d 2,110

PL2- AP-TRADING A/C

Feb Folio RM Feb Folio RM

17 Ret ROJ 7 11 Purchase PJ 99

Outward
28 Balance c/d 92

99 99

1 Mac Balance b/d 92

 SALES/AR LEDGER
SL1 - AR-ALEX A/C
Feb Folio RM Feb Folio RM

6 Sales SJ 80 8 Ret Inward SIJ 13

24 Cash CRJ 60

Disc All CRJ 7

80 80

1 Mac Balance b/d 0

SL2 - AR-SALENA A/C

Feb Folio RM Feb Folio RM

10 Sales SJ 200 13 Ret Inward SIJ 20

28 Balance c/d 180

200 200

1 Mac Balance b/d 180

 SALES/AR LEDGER
SL3 - AR-RUBY A/C
Feb Folio RM Feb Folio RM

10 Sales SJ 50 13 Ret Inward SRJ 5

28 Balance c/d 45

50 50

1 Mac Balance b/d 45

SL4 - AR-ANAS A/C

Feb Folio RM Feb Folio RM

19 Sales SJ 30 24 Ret Inward SRJ 7

28 Balance c/d 23

30 30

1 Mac Balance b/d 23

 GENERAL LEDGER
PURCHASE A/C
Feb Folio RM Feb Folio RM

9 Sri Bintang CPJ 280 14 Drawing GL 550

23 Iman CPJ 1300 28 Balance c/d 4,329

28 Total in PJ PJ 3,299

4,879 4,879

1 Mac Balance b/d 4,329

SALES A/C
Feb Folio RM Feb Folio RM

28 Balance c/d 710 7 Sunny CRJ 350

28 Total in SJ SJ 360

710 710

1 Mac Balance b/d 710

 GENERAL LEDGER

RETURN INWARD A/C

Feb Folio RM Feb Folio RM

28 Total RIJ RIJ 45 28 Balance c/d 45

45 45

1 Mac Balance b/d 45

RETURN OUTWARD A/C

Feb Folio RM Feb Folio RM

28 Balance c/d 97 28 Total in SRJ SIJ 97

97 97

1 Mac Balance b/d 97

 GENERAL LEDGER (Option 1)

CASH A/C

Folio Cash Folio Cash

28 Total in CRJ CRJ 60 28 Balance c/d 60
60 60
28 Balance c/d 60

BANK A/C

Folio Bank Folio Bank

28 Total in CRJ CRJ 23,300 28 Total in CPJ CPJ 2,850
28 Balance c/d 20,470
23,300 23,330
28 Balance c/d 20,470
 GENERAL LEDGER (Option 2)

CASHBOOK A/C

Folio Cash Bank Folio Cash Bank

28 Total in CRJ CRJ 60 23,300 28 Total in CPJ CPJ 2,850
28 Balance c/d 60 20,470
60 23,300 60 23,330
1 March 60 20,470
 GENERAL LEDGER
DISCOUNT RECEIVED A/C
Feb Folio RM Feb Folio RM

28 Balance c/d 50 24 AP-Hanis CPJ 50

50 50

1 Mac Balance b/d 50

DISCOUNT ALLOWED A/C

Feb Folio RM Feb Folio RM

24 AR-Alex CRJ 7 28 Balance c/d 7

7 7

1 Mac Balance b/d 7

 (Option 2)

COMMISSION REC A/C

Feb Folio RM Feb Folio RM

28 Balance c/d 950 12 Bank CRJ 950

950 950

1 Mac Balance b/d 950

RENTAL A/C
Feb Folio RM Feb Folio RM

28 Balance c/d 300 28 Balance c/d 300

300 300

1 Mac Balance b/d 300

 DR CR
Capital 22,000
Office Furniture 6950
ARA- Bright Furniture 6500
ARB-Nina 450
Drawing 550
AP-Hanis 2110
AP-Trading 92
AR-Salena 180
TRIAL AR-Ruby 45
AR-Anas 23
BALANCE Purchase 4329
Sales 710
Return Inward 45
Return Outward 97
Cash 60
Bank 20,470
Discount Received 50
Discount Allowed 7
Commission Received 950
Rental Expense 300
32959 32959
ALL THE BEST!