2021 RM RM
Date Account and Explanation Ref Debit Credit
July
1
Cash
Inventory
Fixtures & Fittings
Capital
7,500
5,100
9,500
22,100
2 Puchases
Mandy (Trade Payables) 1,920
1,920
4 Mandy Carriage Outwards
Cash 120
120
8 Yang (Trade Receivable)
Jane (Trade Receivable)
Mira (Trade Receivable)
Sales 1,500
400
800
2,700
8 Mandy (Trade Payables)
Purchase Return 120
120
9 Melur (Purchases)
Cash 900
900
11 Mandy (Trade Payables)
Discount Received
Cash 1,800
54
1,746
12 Minah (Trade Payables)
Sales 2,100
2,100
13 Melur (Sales return)
Cash 150
150
14 Sophia (Withdrawal cash)
Personal use (cash) 200
200
15 Minah Carriage Outwards
Cash 135
135
16 Utility expenses
Cash 270
270
16 Muthu (Trade Receivable)
Sam (Trade Receivable)
Sales 1,500
900
2,400
17 Yang (Goods payment)
Discount Allowed
Sales 1,500
30
1,470
18 Mira (Goods payment)
Cash 500
500
19 Minah (carriage inwards)
Cash 135
135
20 PB (Bank Loan)
Receivables 5,000
5,000
25 Harun (Purchases)
Payables 1,900
1,900
26 Goods sold
Sales 3,500
3,500
30 Jane (Goods payment)
Mira (Goods payment)
Muthu (Goods payment)
Discount Allowed (Mira)
Discount Allowed (Muthu)
Cash 200
300
1,500
10
90
1,900
31 Wages (Shop Assistant)
Cash 400
400
31 Paid Rental
Cash 1,000
1,000
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