Answer 1

Sales Journals
Date Accounts debited Terms Acc. receivable – Dr
Account Sales – Cr
RM
3 Syarikat Hilmy 1/10,n30 1 500
31 Total 1 500

Purchases Journal
Date Accounts credited Terms Acc. purchases– Dr
Account payable – Cr
RM
2 HSM Company 2/15,n/30 1 800
31 Total 1 800

General Journal
Date Account title and explanations Debit Credit
(RM) (RM)
10 Acc. Payable-HSM Company 200
Allowance and purchase return 200
(to record purchase return)

Cash Receipts Journal

Date Accounts Credited Cash Bank Sales
DR DR Discounts
DR
7 Sales 500
12 Accounts receivable-Hilmy 594 6
31 Total 500 594 6

Cash Payment Journal

Date Accounts Debited Cash Bank Purchases
Cr Cr Discounts
Cr
4 Utilities expense 300
12 Acc payable-HSM Company 1568 32
31 Total 1568 300 32
 Account Receivable
Date Item Total Date Item Total
Ogos 31 Sales 1 500 Ogos 31 Bank 594
Sales discount 6
31 Balance c/f 900
1 500 1 500
Sept 1 Balance b/f 900

Syarikat Hilmy
Date Item Total Date Item Total
Ogos 3 Sales 1 500 Ogos 12 Bank 594
Sales discount 6
31 Balance c/f 900
1 500 1 500
Sept 1 Balance b/f 900

Account Payable
Date Item Total Date Item Total
Ogos 31 Allowance and 200 31 Purchases 1 800
Purchase returns
31 Cash 1 568
Purchase discount 32
1 800 1 800

HSM Enterprise
Date Item Total Date Item Total
Ogos 10 Purchase returns 200 2 Purchases 1 800
12 Cash 1 568
Purchase discount 32
1 800 1 800

Answer 2

Purchases Journal
Dates Account Credited Terms Dr Purchases
Cr Account Payable
2012 RM
Dis 1 Perniagaan Cerdik 1/10, n/30 10,500
31 Totals 10,500

Sales Journal
Dates Account Credited Terms Dr Account Receivable
Cr Sales
2012 RM
Dis 2 Celik Ilmu 2/15, n/30 4,500
31 Totals 4,500
 General Journal
Dates Items Debit Credit
RM RM
Dis 5 Account Payable-Perniagaan Cerdik 400
Purchases return and allowances 400
(record the purchases return and allowances)

Dis 9 Sales return and allowances 350

Account Receivable-Celik Ilmu 350
(record the sales return and allowances)

Dis 26 Drawing 90
Purchases 90
(record the drew of business merchandise)

Cash Receipts Journal (CRJ)

Dates Account Credited Dr Dr Dr
Bank Cash Sales Discount
RM RM RM
2012
Dis 11 Account Receivable-Celik Ilmu 4,067 83
31 Totals 4,067 83

Cash Payments Journal (CPJ)

Dates Account debited Cr Cr Cr
Bank Cash Purchases Discount
RM RM RM
Dis 16 Account Payable-Perniagaan
Cerdik 10,100
30 Utilities expenses 250
30 Salary expenses 1,200
31 Totals 10,100 1,450

Payable Subsidiary Ledger

Perniagaan Cerdik
Dates Items Totals Dates Items Totals
Dis 5 Purchases return and 400 Dis 1 B/F 45 700
allowances
16 Bank 10 100 1 Purchases 10 500
31 C/F 45 700
56 200 56 200
Jan 1 Balance b/f 45 700
 Receivable Subsidiary Ledger
Perniagaan Celik Ilmu
Date Items Totals Dates Items Totals
s
Dis 1 B/F 27 600 Dis 9 Sales return and allowances 350
2 Sales 4 500 11 Bank 4 067
Sales discount 83
31 Balance c/f 27 600
32 100 32 100
Jan 1 Balance b/f 27 600

Account Payable
Date Items Totals Dates Items Totals
s
Dis Purchases return and 400 Dis 1 Balance b/f 45 700
31 allowances
31 Bank 10 100 31 Purchases 10 500
31 Balance c/f 45 700
56 200 56 200
Jan 1 Balance b/f 45 700

Account Receivable
Date Items Totals Dates Items Totals
s
Dis 1 Balance b/f 27 600 Dis 31 Sales return and allowances 350
31 Sales 4 500 31 Bank 4 067
Sales discount 83
31 Balance c/f 27 600
32 100 32 100
Jan 1 Balance b/f 27 600

Answer 3

General Journal
Date Account title and explanations Debit Credit
Ogos (RM) (RM)

Ogos 16 Account payable – Perniagaan Jasin 200

Allowance and Purchase return 200

Purchases Journal
Date Accounts credited Terms Account Purchases– Dr
Ogos Accounts payable– Cr

Ogos 9 Perniagaan Jasin 3/10, n/30 3,400

31 Total 3,400

Sales Journals
Date Accounts debited Terms Accounts receivable – Dr
 Ogos Account Sales – Cr

Ogos 12 Kedai Ubat Hafiz 2/10, n/30 4,200

31 Total 4,200

Cash Receipts Journal

Date Accounts Credited Cash Bank Sales Discounts
Ogos Dr Dr Dr

Ogos 7 Sales 12,500

17 Account receivable – Kedai Ubat Hafiz 4,116 84
23 Account receivable– Farmasi Ahmad 3,950
31 Total 12,500 8,066 84

Cash Payment Journal

Date Accounts Debited Cash Bank Purchases Discounts
Ogos Cr Cr Cr

Ogos 4 Furniture 8,700

20 Account payable– Perniagaan Jasin 1600
25 Purchase 9,865
28 Commission 835
31 Salaries expense 5,000
31 Total 12,300 13,700

(i) Account receivable

Date Item Total Date Item Total
Ogos 1 Balance b/f 3,950 Ogos 31 Bank RM8,066
31 Sales 4,200 Sales discount RM84
8,150 8,150

Farmasi Ahmad

Date Item Total Date Item Total

Ogos 1 Balance b/f 3,950 Ogos 23 Bank 3,950

3,950 3,950

Kedai Ubat Hafiz

Date Item Total Date Item Total
Ogos 12 Sales 4,200 Ogos 17 Bank 4,116
Sales discount 84

4,200 4,200

Account payable
Date Item Total Date Item Total
Ogos 31 Allowance and 200 Ogos 1 Balance b/f 4,550
 Purchase return
31 Cash 1,600 31 Purchase 3,400
31 Balance c/f 6,150
7,950 7,950
Sept 1 Balance b/f 6150

Panadol Sdn. Bhd

Date Item Total Date Item Total
Ogos 31 Balance c/f 4,550 Ogos 1 Balance b/f 4,550
4,550 4,550
Sept 1 Balance b/f 4550

Perniagaan Jasin
Date Item Total Date Item Total
Ogos16 Purchase return 200 Ogos 9 Purchase RM3,400
20 Cash 1,600
31 Balance c/f 1,600
3,400 RM3,400
Sept 1 Balance b/f 1600