Date Transaction

Jan Started a business with cash RM45,000 and motor vehicle worth RM40,000.
1
2 Purchased dining table RM1,200 and cabinet RM1,500 on credit from Home Deco
Enterprise. The credit term 5/15, net 30.
3 Bought chairs and coffee table from Ah Cheng Furniture at cost RM300 and RM400 by
cash.
4 Apply loan RM10,000 from AZ Bank for business expansion.
5 Bought office equipment RM2,000 by cash.
6 Sold RM2,000 of goods on credit to Puan Maznah with the credit term for the sales
2/10, net 30. On the same day, Crafty Woods Trading purchased goods from Ah Cheng
Furniture worth RM370 by cash.
8 Crafty Woods Trading settle its account with Home Deco Enterprise by cheque relating
to the transaction made on 2 January 2023.
10 Bought stationeries from AC Bookstores for cash worth RM70.
11 Receive an invoice with a value RM2,100 from Home Deco Enterprise with the credit
term 2/15, net 30.
12 Sold goods RM370 to Café House by cash.
Puan Maznah settle its account by cheque.
13 Issued an invoice amounted RM5,010 to Kreatif Sdn Bhd with a credit term 3/10, net
30.
14 Sold goods to Encik Maikol on credit amounted RM1,800. The credit term for the sales
2/10, net 30.
15 Made cash sales to Lily RM740.
16 Bought furniture and fittings amounting RM300 by cheque.
17 A cheque was received from Encik Maikol for his settlement.
19 Return faulty goods to Home Deco Enterprise costing RM400
21 Sales returned from Kreatif Sdn Bhd worth RM870.
Encik Anith took goods RM80 and cash RM500 from the business for personal use.
22 Applied another loan from AZ Bank RM20,000 for business expansion.
24 Made full settlement to Home Deco Enterprise by cheque relating to the transaction
made on 11 January 2023.
25 Purchase goods from Hunz Trading amounting RM240 on credit. The credit term 2/10,
net 30.
26 Encik Anith paid RM100 carriage outward by cash.
27 Sold RM300 of goods on Anis on credit with the credit term 2/10, net 30.
28 Received cash RM400 for rental income.
29 Received cheque RM1,000 for commission received.
30 Paid salary RM4,500 by cheque.
31 Paid RM200 for water and electricity expenses by cash
Date Transactions Dr Cr
Jan 1 Cash 45,000
Vehicle 40,000
Capital 85,000
2 Purchase 2,700
AP : Home Deco Ent. 2,700
3 purchase 700
Cash 700
4 Bank 10,000
Loan 10,000
5 Office equipment 2,000
Cash 2,000
6 AR : Pn. Maznah 2,000
Sales 2,000
6 Purchase 370
Cash 370
8 AP : Home Deco Ent. 2,700
Bank 2,565
Discount received 135
10 Stationeries exp 70
Cash 70
11 Purchase 2,100
AP : Home Deco Ent 2,100
12 Cash 370
Sales 370
12 Bank 1,960
Discount allowed 40
AR: Pn. Maznah 2,000
13 AR : Kreatif sdn bhd 5,010
Sales 5,010
14 AR : En Maikol 1,800
Sales 1,800
15 Cash 740
Sales 740
16 Furniture and fittings 300
Bank 300
17 Bank 1,764
Discount allowed 36
AR : En Maikol 1,800
19 AP : Home Deco Ent 400
Purchase return 400
21 Sales return 870
AR : Kreatif sdn bhd 870

21 Drawing 580
Purchase 80
Cash 500
22 Bank 20,000
Loan 20,000
24 AP : Home Deco Ent 1,700
Bank 1,666
Discount received 34
25 Purchase 240
AP : Hunz Trading 240
26 Carriage outward 100
Cash 100
27 AR : Anis 300
Sales 300
28 Cash 400
Rental received 400
29 Bank 1,000
Commission received 1,000
30 Salary exp 4,500
Bank 4,500
31 Water and electricity exp 200
Cash 200