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FACULTY OF COMPUTER & MATHEMATICAL SCIENCES

DIPLOMA IN COMPUTER SCIENCE

ACC106 (INTRODUCTION TO FINANCIAL ACCOUNTING AND REPORTING)


TOPIC: ASSIGNMENT # 1

Prepared by:
Name

Matric No

Group

MUHAMMAD IDHAM BIN IDRIS


MUHAMMAD SYHAFIQ AZLAN BIN
YAHAYA
MOHAMAD AKMAL BIN ZULKIFLI

Prepared for:
MADAM FARAH BINTI MUSTAFA
Date of Submission:
27th MARCH 2015

Signature

PROFILE OF THE BUSINESS

Name of the business

Rockomputer Corporation Sdn Bhd

Name of the owners

Muhammad Idham bin Idris

Location / Address

No.14, Jalan Batu 14,


Bandar Bukit Puchong,
47100 Puchong, Selangor

Type of business

Private Limited Company

Accounting duration

1 Year

Record duration

1 January 2015 - 31 January 2015 (1 Month)

Business Capital

Business Activities

RM 100 000 from:a) Fixture and Fitting


b) Bank
c) Cash

RM 15 000
RM 74 000
RM 11 000

Buying and selling of computer appliance and


electronic devices

TRANSACTION FOR ONE MONTH


N
O
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

DATE
1 Jan 2015
2 Jan 2015
2 Jan 2015
5 Jan 2015
6 Jan 2015
9 Jan 2015
9 Jan 2015
9 Jan 2015
10 Jan 2015
10 Jan 2015
11 Jan 2015
13 Jan 2015
14 Jan 2015
14 Jan 2015
14 Jan 2015
15 Jan 2015
15 Jan 2015
15 Jan 2015
16 Jan 2015
17 Jan 2015
17 Jan 2015
20 Jan 2015
21 Jan 2015
23 Jan 2015
23 Jan 2015
24 Jan 2015
25 Jan 2015
26 Jan 2015
27 Jan 2015
30 Jan 2015

TRANSACTION
Start business with capital worth of RM100000
Withdrawal of RM5000 from bank for business uses
Credit purchases of RM10000 from Min Payne Industries
Cash purchases of RM2500
Credit sales of RM15000 to Dot Associates
Return sales of RM500 from Dot Associates
Paid RM5000 to Min Payne Industries through cheque
Buy display table worth of RM1000 by credit from Table Raider Crafts
Credit sales of RM12000 to Saints Column Enterprise
Credit purchase of RM7500 from Alive Island Trading
Credit sales of RM11500 to PayNight Resources
Receive RM1000 from Saints Column Enterprise by cash
Return purchases of RM1000 to Min Payne Industries
Return purchases of RM1500 to Alive Island Trading
Cash sales of RM500 through cheque
Return sales of RM250 from Saints Column Enterprise
Paid RM1000 to Table Raider Crafts by cash
Credit purchase of RM5000 from TorchDark Works
Paid carriage inward of RM100 by cheque
Credit sales of RM11000 to Sleeping Cats Studios
Return purchase of RM500 to TorchDark Works
Cash sales RM250
Buy a delivery van worth of RM10000 by credit from Burnout Motors
Return sales of RM100 from Sleeping Cats Studios
Receive RM2000 from Dot Associates by cheque
Receive RM1000 from PayNight Resources by cash
Commission received RM1000
Paid rent of RM1000 with cheque
Paid electricity expense of RM500 through bank
Paid salaries and wages of RM3000 through bank

GENERAL JOURNAL
DATE
2015
Jan

PARTICULAR
Fixtures and Fittings
Bank
Cash
Capital

FOLIO
GL1
CB1
CB1
GL3

DEBIT
(RM)
15000
74000
11000
100000

Jan

(Balance of assets, equity and liabilities)


Fixtures and Fittings

GL1

GJ1
CREDIT
(RM)

1000

100000
100000

Jan

21

Table Raider Crafts


(Buy display table by credit)
Delivery Van
Burnout Motors
(Buy Delivery Van by credit)

GL3
GL13
GL14

1000
10000
10000

PURCHASES JOURNAL
DATE
2015
Jan 2
10
15
31

PARTICULAR

FOLIO

Min Payne Industries


Alive Island Trading
TorchDark Works
Purchases Account (Dr)

PL1
PL2
PL3
GL6

DOCUMENT
NO
10001
10005
10010

SALES JOURNAL
DATE
2015
Jan 6
10
11
17
31

PARTICULAR
Dot Associates
Saints Column Enterprise
PayNight Resources
Sleeping Cats Studios
Sales Account (Cr)

FOLIO
SL1
SL2
SL3
SL4
GL7

DOCUMENT
NO
10002
10004
10006
10011

RETURN PURCHASES JOURNAL


DATE
2015
Jan 14
14
17

PARTICULAR
Min Payne Industries
Alive Island Trading
TorchDark Works

FOLIO

DOCUMENT
NO

PL1
PL2
PL3

10007
10008
10012

PJ1
TOTAL
(RM)
10000
7500
5000
22500

SJ1
TOTAL
(RM)
15000
12000
11500
11000
49500

RPJ1
TOTAL
(RM)
1000
1500
500

31

Return Purchases Account (Cr)

GL8

3000

RETURN SALES JOURNAL


DATE
2015
Jan 9
15
23
31

PARITCULAR

FOLIO

Dot Associates
Saints Column Enterprise
Sleeping Cats Studios
Return Sales Account (Dr)

DOCUMENT
NO

SL1
SL2
SL4
GL9

10003
10009
10013

CASH BOOK
DAT
E

PARTICULA
R

20
15
Balance b/d
Ja 1
n
Bank
2
1 Saints Column

F
O
L

GJ
1
K
SL

CAS
H
(RM
)

1100
0
5000
1000

BA
NK
(RM
)

DAT
E

7400
0

20
12
Cash
Ja 2
n
Purchases
5

PARTICULAR

9 Min Payne

F
O
L

CAS
H
(RM
)

RSJ1
TOTAL
(RM)
500
250
100
850

CB
1
BA
NK
(R
M)

K
5000
G
L6 2500
PL
5000

3 Enterprise
1 Sales
4
Sales
2
0

2
G
L7

2 Dot Associates
3
2 PayNight
4 Resources
Commission
2
Received
5

SL
1
SL
3
G
L1
1

G
L7

500
250
2000
1000
1000

Industries
1 Table Raider
5 Crafts
Carriage Inward
1
6
2 Rent Expense
8
2 Electricity
9 Expense
Salaries and
3
Wages
0
3 Balance c/d
1

Fe
b

Balance b/d

1825
0

7750
0

1475
0

6290
0

1
G
L3
G
L1
2
G
L4
G
L5
G
L1
0

1000
100
1000
500

3000
1475 6290
0
0
1825 7750
0
0