Jurnal Jurnal Jualan Tarikh Butir 2016 Apr 5 Kedai Lee Min Ho 12 Kedai perabot Ahn Jae Hyun 19 Kedai perabot Ahn Jae Hyun 28 Kedai perabot Park Shin Hye 30 Akaun Jualan (Kt) Jurnal Belian Tarikh Butir 2016 Apr 3 Pemborong perabot Soong Jong ki 15 Pemborong perabot Lee Jong Suk 23 Pemborong perabot Soong Jong ki 28 Pemborong perabot Soong Jong ki 30 Akaun Belian (Dt) Jurnal Pulangan Jualan Tarikh Butir 2016 Apr 21 Kedai Perabot Ahn Jae Hyun 30 Akaun Pulangan Jualan (Dt) Jurnal Pulangan Belian Tarikh Butir 2016 Apr 7 Pemborong perabot Soong Jong ki 25 Pemborong perabot Soong Jong ki 30 Akaun pulangan Belian (Kt)
Welcome message from author
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
Jurnal
Jurnal JualanTarikh Butir2016
Apr 5 Kedai Lee Min Ho12 Kedai perabot Ahn Jae Hyun19 Kedai perabot Ahn Jae Hyun28 Kedai perabot Park Shin Hye30 Akaun Jualan (Kt)
Jurnal BelianTarikh Butir2016
Apr 3 Pemborong perabot Soong Jong ki 15 Pemborong perabot Lee Jong Suk23 Pemborong perabot Soong Jong ki 28 Pemborong perabot Soong Jong ki 30 Akaun Belian (Dt)
Jurnal Pulangan JualanTarikh Butir2016
Apr 21 Kedai Perabot Ahn Jae Hyun 30 Akaun Pulangan Jualan (Dt)
Jurnal Pulangan BelianTarikh Butir2016
Apr 7 Pemborong perabot Soong Jong ki 25 Pemborong perabot Soong Jong ki 30 Akaun pulangan Belian (Kt)
F No. Invois Jumlah (RM)
1004 38,800 1005 27,800 1006 22,900 1007 6,400
95,900
F No.Invois Jumlah (RM)
235 30,025 910 31,215 246 10,860 255 15,870
87,970
F No.Nota KrJumlah (RM)
NK 58 1,600 1,600
F No.Nota KrJumlah (RM)
NK 21 1,290 NK 30 645
1,935
Catatan Pelarasan Jurnal
Jurnal AmTarikh Butir Debit (RM) Kredit (RM)2016
Apr 30 Susut nilai kenderaan 405 Susut nilai terkumpul kenderaan 405( Merekod susut nilai kenderaan )
Susut nilai perabot 104 Susut nilai terkumpul perabot 104( Merekod susut nilai perabot )
Hutang ragu 786 Peruntukan hutang ragu 786
Insurans terdahulu 2,292 Insurans terdahulu 2,292 (Merekod insurans terdahulu )
Promosi 200 Promosi terakru 200( Merekod promosi terakru )
Peruntukan hutang ragu 300 Kedai Kim Soo Hyun 300
( Merujudkan dikenakan kepada 1% atas penghutang bersih )
( Kim Soo Hyun diisytiharkan muflis pada 30 April 2016)
LEJARAkaun Modal
Tarikh Butir F RM Tarikh Butir F2016 2016
Apr 30 Baki h/b 369,719 Apr 1 Baki b/b LA10Mei 1 Baki b/b
Akaun Belian2016 2016
Apr 7 Bank LA13 8,430 Apr 30 Perabot LA425 Bank LA13 2,775 Akaun perdagangan30 Pelbagai pemiutang 87,970
99,175
Akaun Jualan2016 2016
Apr 30 Akaun perdagangan 122,000 Apr 6 Tunai LA1410 Tunai LA1418 Bank LA1423 Bank LA1426 Bank LB130 Pelbagai penghutang
122,000
Akaun Pulangan Jualan2016 2016
Ape 21 Ahn Jae Hyun 1,600 Apr 30 Baki h/bMei 1 Baki b/b 1,600
Akaun Pulangan Belian2016 2016
Apr 30 Baki h/b 1,935 Apr 7 Soong Jong Ki LB125 Soong Jong Ki LB1
1,935 Mei 1 Baki b/b
Akaun Stok2016 2016
Apr 1 Baki b/b JA7 38,330 Apr 30 Baki h/bMei 1 Baki b/b 38,330
Akaun Premis2016 2016
Apr 1 Baki b/b LA2 180,000 Apr 30 Baki h/bMei 1 Baki b/b 180,000
LEJARAkaun Modal
RM
369,719369,719
Akaun Belian
645 98,530
99,175
Akaun Jualan
2,600 3,200 8,200 3,800 8,300 95,900 122,000
Akaun Pulangan Jualan
1,600
Akaun Pulangan Belian
1,290 645
1935 1,935
Akaun Stok
38,330
Akaun Premis
180,000
LEJARAkaun Kenderaan
Tarikh Butir F RM Tarikh Butir F RM2016 2016
Apr 1 Baki b/b JA7 60,000 Apr 30 Baki h/b 60,000Mei 1 Baki b/b 60,000
Akaun Perabot2016 2016
Apr 1 Baki b/b JA7 12,500 Apr 30 Baki h/b 13,145 Belian LA11 645
13,145 13,145 Mei 1 Baki b/b 13,145
Ahn Jae Hyun2016 2016
Apr 1 Baki b/b JA7 5,700 Apr 6 Bank LJ1 5,415 12 Jualan LJ1 27,800 Diskaun diberi LA22 285 19 Jualan LJ1 22,900 21 Pulangan jualan LA25 1,600 20 Bank BT1 5,415 25 Bank LJ1 29,100
Diskaun deberi LA22 275 Diskaun diberi LA22 900 dibatalkan 28 Bank BT1 8,000
30 Baki h/b 16,800 62,090 62,100
Lee Min Ho2016 2016
Apr 1 Baki b/b 4,100 Apr 19 Bank LJ3 13,300 5 Jualan LJ3 38,800 Diskaun diberi 700
30 Baki h/b 28,900 42,900 42,900
Mei 1 Baki b/b 28,900
Akaun Sewa Diterima Terakru2016 2016
Apr 1 Baki b/b LA5 1,800 Apr 30 Baki h/b 1,800
LEJARAkaun Deposit Kadar Bayaran
Tarikh Butir F RM Tarikh Butir F RM2016 2016
Apr 1 Baki b/b 670 Apr 30 Baki h/b 670
Soong Jong Ki2016 2016
Apr 7 Pulangan belian 1,290 Apr 1 Baki b/b 2,280 15 Bank LB1 13,000 3 Belian 30,025 25 Pulangan belian 645 23 Belian 10,860 26 Bank LB1 27,023 28 Belian 15,870
Diskaun diterima 3,002 30 Baki h/b 14,075
59,035 59,035
Lee Jong Suk2016 2016
Apr 17 Bank LB2 2,495 Apr 1 Baki b/b 2,495 26 Bank LB2 10,000 15 Belian 31,215 30 Baki h/b 21,215
33,710 33,710 Mei 1 Baki b/b 21,215
Akaun Susut Nilai Terkumpul Kenderaan2016 2016
Apr 30 Baki h/b 11,400 Apr 1 Baki b/b JA7 11,400 Mei 1 Baki b/b 11,400
Akaun Susut Nilai Terkumpul Perabot2016 2016
Apr 30 Baki h/b 1,250 Apr 1 Baki b/b JA7 1,250 Mei 1 Baki b/b 1,250
Akaun Peruntukan Hutang Ragu2016 2016
Apr 30 Baki h/b 256 Apr 1 Baki b/b JA7 256 Mei 1 Baki b/b 256
Akaun Diskaun Diberi2016 2016
Apr 6 Puan Zaida 285 Apr 20 Puan Zaida LJ1 285 19 Rahman 700 30 Baki h/b 1,600 25 Puan Zaida 900
1,885 1,885 Mei 1 Baki b/b 1,600
LEJARAkaun Belian
Tarikh Butir F RM Tarikh Butir F RM2016 2016
Apr 3 Soong Jong Ki 30,025 Apr 30 Perabot LA4 6457 Bank LA13 8,430 Baki h/b 98,53015 Lee Jong Suk 3121523 Soong Jong Ki 1086025 Bank LA13 2,775 28 Soong Jong Ki 15,870
99,175 99,175 Mei 1 Baki b/b 98,530
Akaun Sewa Diterima2016 2016
Apr 30 Sewa terakru 1,800 Apr 5 Bank LA12 3,600 Baki h/b 1,800
3,600 3,600 Mei 1 Baki b/b 1,800
Akaun Jualan2016 2016
Apr 30 Baki h/b 122,000 Apr 5 Lee Min Ho LJ3 38,800 6 Tunai BT1 2,600 10 Tunai BT1 3,200 12 Ahn Jae Hyun LJ1 27,800 18 Bank BT1 8,200 19 Ahn Jae Hyun LJ1 22,900 23 Bank LA14 3,800 26 Bank LA14 8,300 28 STL LJ4 6,400
122,000 122,000 Mei 1 Baki b/b 122,000
LEJARAkaun Belanja Am
Tarikh Butir F RM Tarikh Butir F RM2016 2016
Apr 24 Tunai BT1 250 Apr 30 Baki h/b 250Mei 1 Baki b/b 250
Akaun Angkutan Keluar2016 2016
Apr 25 Bank BT1 800 Apr 30 Baki h/b 800 Mei 1 Baki b/b 800
Akaun Diskaun Diterima2016 2016
Apr 30 Baki h/b 3,002 Apr 26 Soong Jong Ki 3,002 Mei 1 Baki b/b 3,002
Akaun Alat Tulis2016 2016
Apr 29 Tunai LA18 170 Apr 30 Baki h/b 170 Mei 1 Baki b/b 170
Akaun Gaji2016 2016
Apr 30 Bank LA19 8,000 Apr 30 Baki h/b 8,000 Mei 1 Baki b/b 8,000
Akaun Kadar BayaranTarikh Butir F RM Tarikh Butir F RM2016 2016
Apr 1 Baki b/b LA20 1,000 Apr 30 Baki h/b 1,000Mei 1 Baki b/b 1,000
Akaun Alatan Pejabat2016 2016
Apr 30 Bank LA21 2,200 Apr 30 Baki h/b 2,200 Mei 1 Bank b/b 2,200
Akaun STL2016 2016
Apr 28 Jualan LA14 6,400 Apr 30 Baki h/b 6,400 Mei 1 Baki b/b 6,400
Akaun Kadar Bayaran Terakru2016 2016
Apr 30 Baki h/b 600 Apr 30 Kadar bayaran LA20 600 Mei 1 Baki b/b 600
Jurnal Am
Tarikh Butir Folio Debit Kredit2016 RM RM
April 1 Bank BT1 78,800 Tunai BT1 2,500 Stok LA1 38,330 Premis (kos) LA2 180,000 Kenderaan (kos) (tarikh debeli 1 April 2014) LA3 60,000 Perabot (kos) LA4 12,500 Kedai Ahn Jae Hyun U1 5,700 Kedai Kim Soo Hyun U2 3,000 Kedai Perabot Lee Min Ho U3 4,100 Sewa diterima terakru LA5 1,800 Deposit kadar bayaran LA6 670 Pemborong Soong Jong Ki LB1 2,280 Pemborong Lee Jong Suk LB2 2,495 Susut nilai terkumpul kenderaan LA7 11,400 Susut nilai terkumpul perabot LA5 1,250 Peruntukan hutang ragu LA9 256 Modal LA10 369,719 ( Aset, liabiliti dan modal pada tarikh ini )
387,400 387,400
20 Kedai Puan Ahn Jae Hyun L11 285 Diskaun diberi IA22 285( Diskaun diberi dibatalkan )
30 Perabot (kos) LA4 645 Belian LA11 645( Ambilan perabot untuk kegunaan perniagaan )
Perniagaan PerabotImbangan Duga pada 30 April 2016
Butir Debit (RM) Kredit (RM)Modal 369,719 Stok 38,330 Premis 180,000 Kenderaan 60,000 Perabot 13,145 Sewa diterima 1,800 Kadar bayaran 1,600 Deposit kadar bayaran 670 Kadar bayaran terakru 600 Peruntukan susut nilai kenderaan 11,400 Peruntukan susut nilai perabot 1,250 Peruntukan hutang ragu 256 Belian / Jualan 98,530 122,000 Pulangan Jualan / Belian 1,600 1,935 Insurans 2,500 Belanja am 250 Angkutan keluar 800 Alat tulis 170 Gaji 8,000 Alatan pejabat 2,200 Akaun kawalan penghutang 52,400 Akaun kawalan pemiutang 35,290 Diskaun diterima 3,002 Diskaun diberi 1,600 Tunai 2,580 Bank 82,077 Prmosi 800
547,252 547,252
Imbangan Duga Terlaras
Kedai PerabotImbangan Duga pada 30 April 2016
Butir Debit (RM) Kredit (RM)Modal 369,719 Belian / Jualan 98,530 122,000 Pulangan jualan / Belian 1,600 1,935 Stok awal 38,330 Premis 180,000 Kenderaan 60,000 Perabot 13,145 Penghutang / Pemiutang 52,400 35,290 Sewa diterima 1,800 Deposit kadar bayaran 670 Susut nilai terkumpul kenderaan 11,805 Susut nilai kenderaan 405 Peruntukan hutang ragu 742 Hutang ragu 786 Diskaun diberi / diterima 1,600 3,002 Insurans 2,500 Insurans terdahuluPromosi 800 Promosi terakru 200 Belanja am 250 Angkutan keluar 800 Alat tulis 170 Gaji 8,000 Kadar bayaran 1,600 Kadar bayaran terakru 600 Alatan pejabat 2,200 Tunai 2,580 Bank 82,077 Susut nilai terkumpul perabot 1,354 Susut nilai perabot 104
548,547 548,447
Buku Tunai
Tarikh Butir No.Resit Folio Diskaun Tunai Bank Tarikh Butir No.Cek Folio Diskaun Tunai Bank2016 RM RM RM 2016 RM RM RMApril April
1 Baki b/b JA7 2500 78800 2 Insurans 453431 LA11 25005 Sewa diterima P2987 LA12 3600 7 Belian 453432 LA13 8430
Kim Soo Hyun P2988 LJ2 2700 12 Bank K 50006 Jualan P2989 LA14 2600 15 Soong Jong Ki 453433 LB1 13000
Ahn Jae Hyun P2990 LJ1 285 5415 17 Lee Jong Suk 453434 LB2 249510 Jualan P2991 LA14 3200 20 Ahn Jae Hyun LJ1 541512 Tunai K 5000 22 Promosi LA15 80018 Jualan P2992 LA14 8200 24 Belanja Am LA16 25019 Lee Min Ho P2993 LJ3 700 13300 25 Belian 453435 LA13 277523 Jualan P2994 LA14 3800 Angkutan keluar 453436 LA17 80025 Ahn Jae Hyun P2995 LJ1 900 29100 26 Soong Jong Ki 453437 LB1 3002 2702326 Jualan P2996 LA14 8300 Lee Jong Suk 453438 LB2 1000027 Bank K 1500 27 Tunai K 150028 Ahn Jae Hyun P2997 LJ1 8000 29 Alat tulis LA18 170
30 Gaji 453439 LA19 8000Kadar bayaran LA20 1000Alatan pejabat 453440 LA21 2200Baki h/b 2580 82077
1885 9800 166215 3002 9800 166215LA22 LA23
Mei1 Baki b/b 2580 82077
Kedai PerabotPenyata pendapatan bagi tahun berakhir 30 April 2016
RM RM RM RMJualan 122,000 Tolak: Pulangan jualan 1,600
Diskaun diberi 1,600 3,200
Jualan bersih 118,800 Tolak: Kos JualanStok awal 38,330 Belian 98,530 Tolak: Pulangan belian 1,935
Diskaun diterima 3,002 4,937
93,593 Kos barang untuk dijual 131,923 Tolak: Stok akhir 57,178 Kos jualan 74,745 Untung kasar 44,055
Tambah: HasilSewa diterima 1,800
45,855 Tolak: BelanjaSusut nilai kenderaan 405 Hutang ragu 786 Insurans 208 Promosi 1,000 Belanja am 250 Angkutan keluar 800 Alat tulis 170 Gaji 8,000 Kadar bayaran 1,600 Susut nilai perabot 104
13,323 Untung bersih 32,532
Kedai Perabot LKYKunci Kira-Kira pada 30 April 2016
RM RM RMAset Bukan SemasaPremis 180,000 Kenderaan 60,000 Tolak: Susut nilai terkumpul 11,805
48,195 13,145 1,345
11,791 2,200 242,186
Aset SemasaStok akhir 57,178 Penghutang 52,100 Tolak: Peruntukan hutang ragu 742
51,358 Deposit Kadar bayaran 670 Insurans terdahulu 2,292 Tunai 2,580 Bank 82,077
196,155 Tolak: Liabiliti SemasaPemiutang 35,290 Promosi terakru 200 Kadar bayaran terakru 600
36,090 Modal kerja 160,065
402,251 Ekuiti pemilikModal awal 369,719 Tambah: Untung bersih 32,532
402,251
Pengiraan Belanjawan
Mei Jun Jul↑ 10% ↑ 15% ↑ 15%RM 122,000 X 1.1% RM 134,200 X 1.15% RM154,330X 1.15% = RM134,200 = RM 154,330 = RM177,480Tunai 70% Tunai 70% Tunai 70%RM 134,200 X 70/100 RM 154,330 x 70/100 RM 177,480 x 70/100 = RM 93,940 = RM 10,8031 = RM 124,236Kredit 30% Kredit 30% Kredit 30%RM 134,200 X 30/100 RM 154,330 x 30/100 RM 177,480 X 30/100 = RM 40,260 = RM 46,299 = RM 53,244
↑ 8% ↑ 10% ↑ 15%RM 98,530 X 1.08% RM 106,412 X 1.1% RM 117,054 X1.15% = RM 106,412 = RM117,054 = RM 134,612Tunai 60% Tunai 60% Tunai 60%RM 106,412 X 60/100 RM 117,054 X 60/100 RM 134,612 X 60/100 = RM 42,564.80 = RM 70,232.40 = RM80,767.20Kredit 40% Kredit 40% Kredit 40%RM 106,412 X 40/100 RM 117,054 X 40/100 RM 134,612 x 40/100 = RM 42,564.80 = RM 46,821.60 = RM 53,844.80
Mengira Nisbah
Jenis Nisbah Pengiraan CatatanPeratus untung atas kos Bagi setiap ringgit jualanjualan bersih, untung bersih yang
diperoleh ialah 27.38 sen jualan bersih ) x 100 = (32,532/118,800) x 100 = 27.38 %
Nisbah Semasa Setiap RM1 liabiliti semasa,perniagaan mempunyai aset
Liabiliti Semasa semasa sebanyak RM5.44 = 196,155/36,090 untuk menjelaskannya = 5.44 : 1
Stok purata Sepanjang tempoh = (Stok awal+Stok akhir) / 2 perakaunan perniagaan =(RM 38,330+RM57,178) / 2 hanya membeli stok baru = RM 47,754 sebanyak 2 kali
Kadar pusing ganti stok = Kos jualan/stok purata = 74,745/47,757 = 1.57
Jualan RM122,000
Belian RM98,530
Nisbah Keberuntungan
= (untuung kasar/
Nisbah Kecairan
= Aset Semasa
Nisbah Kecekapan
Kedai Perabot LMJBelanjawan Tunai bagi tahun berakhir 31 Julai 2016
RM RM RMButir Mei Jun Julai
Baki b/b 84,657 121,332 146,598PenerimaanJualan 93,940 108,031 124,236Penghutang 52,100 40,260 46,299Sewa diterima 1,800 1,800 1,800
Jumlah penerimaan 147,840 150,091 112,335
PembayaranBelian 63,847 70,232 80,767Pemiutang 35,290 42,565 46,821Kadar bayaran 1,600 1,600 1,600Promosi 1,000 1,000 1,000Insurans 208 208 208Belanja am 250 250 250Angkutan keluar 800 800 800Alat tulis 170 170 170Gaji 8,000 8,000 8,000
Jumlah pembayran 111,165 124,825 139,616 Lebihan / (Kurangan) 36,675 25,266 32,719Baki h/b 121,332 146,598 179,317
Senarai Pelarasan
Peruntukan susut nilai = RM 11,400
Tahun 1 Kos belian RM 60,000Tolak Susut nilai 10% RM 6,000Tahun 2 Nilai baki awal tahun RM 54,000Tolak Susut nilai 10% RM 5,400Tahun 3 Nilai baki awal tahun RM 48,600Tolak Susut nilai 10% RM 4,860
↑ bulan = RM4,860/12 = RM 405
Perbot = RM 12,500Kos susut nilai = RM 12,500 x 10%
= RM 1,2501 Bulan = RM 1,250 / 12 = RM 104
Insurans = RM 2,500Insurans terdahulu = RM2,2921 Bulan = RM 2,500 + 12 = RM 208
30 April 2016.Penghutang = RM 52,400 - RM 300
= RM 52,100Perunukan hutang ragu = RM 52,100 X 2%
= RM 1,042Hutang ragu = RM 1,042 - RM 256
= RM 786
Katil : RM 1,625 x 6 = RM9,750 Meja makam : RM 800 X 7 = RM5,600Almari : RM 900 x 13 = RM 11,700 Kabinet TV : RM 883 x 16 = RM 14,128Sofa : RM 1,600 x 10 = RM 16,000
Jumlah stok akhir = RM 9,750 + RM5,600 + RM 11,700 + RM14,128 + RM16,000 = RM 57,178
1. Susut nilai bagi kenderaan mengikut baki bekurangan kenderaan = RM 60,000
2. Susut nilai bagi perabot mengikut garis lurus
3. Belanja promosi masih belum dibayar sebanyak RM200 promosi terakru = RM200
4. Insurans dibayar bagi tempoh 12 bulan
5. Peruntukan hutang ragu mengikut baki bersih penghutang , penghutang Q muflis pada
6. Stok akhir
LEJAR TERLARASKim Soo Hyun
2016 2016Apr 1 Baki b/b JA7 3,000 Apr 5 Bank LJ2 2,700
30 Hutang lapuk 300 3,000 3,000
Akaun Insurans2016 2016
Apr 2 Bank LA11 2,500 Apr 30 Baki h/b 2,500 Mei 1 Baki b/b 2,500
Akaun Insurans Terdahulu2016 2016
Apr 30 Insurans LA11 2,292 Apr 30 Baki h/b 2,292 Mei 1 Baki b/b 2,292
Akaun Promosi2016 2016
Apr 22 Tunai LA15 800 Apr 30 Baki h/b 1,000 30 Promosi Terakru 200
1,000 1,000 Mei 1 Baki b/b 1,000
Akaun Promosi Terakru2016 2016
Apr 30 Baki h/b 200 Apr 30 Promosi LA15 200 Mei 1 Baki b/b 200
Akaun Hutang Ragu2016 2016
Apr 30 Peruntukan 786 Apr 30 Baki h/b 786 Hutang RaguMei 1 Baki b/b 786
Peruntukan Hutang Ragu2016 2016
Apr 30 Kim Soo Hyun 300 Apr 1 Baki b/b LA9 256 Baki h/b 742 30 Hutang Ragu 786
1,042 1,042 Mei 1 Baki b/b 742
LEJAR TERLARASAkaun Peruntukan Susut Nilai Kenderaan
2016 2016Apr 30 Baki h/b 11,805 Apr 1 Baki b/b LA7 11,400
30 Susut nilai 405 11,805 11,805
Mei 1 Baki b/b 11,805
Akaun Susut Nilai Kenderaan2016 2016
Apr 30 Peruntukan LA3 405 Apr 30 Baki h/b 405 Susut NilaiMei 1 Baki b/b 405
Akaun Peruntukan Susut Nilai Perabot2016 2016
Apr 30 Baki h/b 1,354 Apr 1 Baki b/b LA5 1,250 30 Susut nilai 104
1,354 1,354 Mei 1 Baki b/b 1,354
Akaun Susut Nilai PerabotTarikh Butir F RM Tarikh Butir F RM2016 2016
Apr 30 Peruntukan 104 Apr 30 Baki h/b 104Susut NilaiMei 1 Baki b/b 104
Akaun Kawalan Pemiutang2016 2016
Apr 7 Pulangan jualan 12,900 Apr 1 Baki b/b 4,775 15 Bank LB1 13,800 3 Belian 30,025 17 Bank LB2 2,495 15 Belian 31,215 25 Pulangan belian 645 23 Belian 10,860 26 Bank LB1 37,023 28 Belian 15,870
Diskaun diterimaLA23 3,002 30 Baki h/b 22,880
92,745 92,745 Mei 1 Baki b/b 22,880
Akaun Kawalan Penghutang2016 2016
Apr 1 Baki b/b 12,800 Apr 5 Bank LJ2 2,700 5 Jualan LJ3 38,800 6 Bank LJ1 5,415 12 Jualan LJ1 27,800 Diskaun diberi LA22 285 19 Jualan LJ1 22,900 19 Bank LJ3 13,300 20 Bank LJ1 5,415 Diskaun diberi LA22 700
Diskaun diberi LA23 285 20 Pulangan jualan 1,600 28 Jualan LJ4 6,400 25 Bank LJ1 29,100
Diskaun diberi LA22 900 28 Bank LJ1 8,000 30 Baki h/b 52,400
114,400 114,400 Mei 1 Baki b/b 52,400
Related Documents
