BUKU TUNAI

TARIKH BUTIRAN TUNAI BANK TARIKH BUTIRAN TUNAI BANK 2015

Ogos 1 10 11 12 13 20 21 22 23

26 30

Sept 1

Baki b/bJualan Jualan Jualan Jualan Arman Perabot EnterprisePerabot Jati Ahmad Perabot Jati Ahmad Komisen Tunai Bank

Baki b/b

400320500

1034,000

200

-

24,000500

3,0002,875

700

2015Ogos 1 3 7

15 16 17 18 19 26 30 31

Baki b/b Belian Angkutan masuk Gaji Ah Chong Perabot JatiSewa Telefon dan Internet Kadar bayaran Bank Tunai Baki h/b

-3,520

700

1,303

800

3401,3002,5001,000520500

20023,915

5,523 31,075 5,523 31,075

1,303 23,915

LEJAR AM

Akaun Kenderaan

2015 RM 2015 RM

Ogos 1 Baki b/b 50,000 Ogos 31 Baki h/b 50,000

50,000 50,000

Sept 1 Baki b/b 50,000

Akaun Stok

2015 RM 2015 RM

Ogos 1 Baki b/b 10,000 Ogos 31 Baki h/b 10,000

10,000 10,000

Sept 1 Baki b/b 10,000

Akaun Modal

2015 RM 2015 RM

Ogos 1 Baki h/b 62,650 Ogos 31 Baki b/b 62,650

62,650 62,650

Sept 1 Baki b/b 62,650

Akaun Belian

2015 RM 2015 RM

Ogos 3 Tunai 3,520 Ogos 25 Ambilan 25

31 Pelbagai pemiutang 20,000 31 Baki h/b 23,270

23,520 23,520

Sept 1 Baki b/b 23,270

Akaun Pulangan Belian

2015 RM 2015 RM

Ogos 31 Baki h/b 250 Ogos 31 Pelbagai pemiutang 250

250 250

Sept 1 Baki b/b 250

Akaun Angkutan Masuk

2015 RM 2015 RM

Ogos 7 Bank 340 Ogos 31 Baki h/b 340

340 340

Sept 1 Baki b/b 340

Akaun Jualan

2015 RM 2015 RM

Ogos 31 Baki h/b 31,020 Ogos 10 Tunai 320

11 Tunai 500

12 Bank 24,000

13 Bank 500

31 Pelbagai penghutang 5,700

31,020 31,020

Sept 1 Baki b/b 31,020

Akaun Pulangan Jualan

2015 RM 2015 RM

Ogos 31 Pelbagai pemiutang 500 Ogos 31 Baki h/b 500

500 500

Sept 1 Baki b/b 31,020

Akaun Gaji

2015 RM 2015 RM

Ogos 15 Bank 1,300 Ogos 31 Baki h/b 1,300

1,300 1,300

Sept 1 Baki b/b 500

Akaun Sewa

2015 RM 2015 RM

Ogos 17 Bank 1,000 Ogos 31 Baki h/b 1,000

1,000 1,000

Sept 1 Baki b/b 1,000

Akaun Bil Telefon dan Internet

2015 RM 2015 RM

Ogos 18 Bank 520 Ogos 31 Baki h/b 520

520 520

Sept 1 Baki b/b 520

Akaun Kadar Bayaran

2015 RM 2015 RM

Ogos 19 Bank 500 Ogos 31 Baki h/b 500

500 500

Sept Baki b/b 500

Akaun Komisen Diterima

2015 RM 2015 RM

Ogos 31 Baki h/b 4,000 Ogos 23 Tunai 4,000

4,000 4,000

Sept 1 Baki b/b 4,000

Akaun Komputer

2015 RM 2015 RM

Ogos 22 Kedai Komputer Hong Leong 5,000 Ogos 31 Baki h/b 5,000

5,000 5,000

Sept 1 Baki b/b 5,000

Akaun Ambilan

2015 RM 2015 RM

Ogos 25 Belian 250 Ogos 31 Baki h/b 250

250 250

Sept 1 Baki b/b 250

LEJAR PENGHUTANG

Arman Perabot Enterprise

2015 RM 2015 RM

Ogos 1 Baki b/b 2,050 Ogos 14 Pulangan Jualan 500

8 Jualan 3,560 20 Bank 3,000

31 Baki h/b 2,110

5,610 5,610

Sept 1 Baki b/b 2,110

Perabot Jati Ahmad

2015 RM 2015 RM

Ogos 1 Baki b/b 1,000 Ogos 21 Bank 2,875

9 Jualan 2,140 22 Tunai 103

31 Baki h/b 162

3,140 3,140

Sept 1 Baki b/b 162

LEJAR PEMIUTANG

Ah Chong Perabot Jati

2015 RM 2015 RM

Ogos 5 Pulangan Belian 250 Ogos 2 Belian 11,500

16 Bank 2,500 4 Belian 8,500

31 Baki h/b 17,250

20,000 20,000

Sept 1 Baki b/b 17,250

Kedai Komputer Hong Leong

2015 RM 2015 RM

Ogos 31 Baki h/b 5,000 Ogos 24 Komputer 5,000

5,000 5,000

Sept 1 Baki b/b 5,000

IMBANGAN DUGA

Kedai Perabot Siti Nurain

Imbangan Duga pada 31 Ogos 2015

DEBIT(RM) KREDIT (RM) Bank 23,915

Tunai 1,303

Kenderaan 50,000

Stok 10,000

Modal 62,650

Belian 23,270

Pulangan belian 250

Angkutan masuk 340

Jualan 31,020

Pulangan jualan 500

Gaji 1,300

Sewa 1,000

Bil telefon dan internet 520

Kadar bayaran 500

Komisen diterima 4,000

Komputer 5,000

Ambilan 250

Penghutang :Arman Perabot Enterprise 2,110

Perabot Jati Ahmad 162

Pemiutang : Ah Chong Perabot Jati 17,250

Kedai Komputer Hong Leong 5,000

120,170 120,170

Kedai Perabot Siti Nurain

Penyata Pendapatan bagi Tahun Berakhir 31 Ogos 2015

RM RM RM

Jualan 31,020

Tolak: Pulangan Jualan 500

Jualan Bersih 30,520

Tolak: Kos Jualan

Stok Awal 10,000

Belian 23,270

Tolak:Pulangan Belian 250

Belian Bersih 23,020

Tambah: Angkutan Masuk 340

23,360

Kos Barang untuk Dijual 33,360

Tolak: Stok Akhir 13,540

Kos Jualan 19,820

Untung Kasar 10,700

Tambah: Hasil

Komisen Diterima 4,000

Tolak: Belanja 14,700

Gaji 1,300

Sewa 1,000

Bil Telefon dan Internet 520

Kadar Bayaran 500

3,320

Untung Bersih 11,380

Kedai Perabot Siti Nurain

Kunci Kira –Kira pada 31 Ogos 2015

RM RM RM

Aset Bukan Semasa

Kenderaan 50,000

Komputer 5,000

55,000

Aset Semasa

Stok Akhir 13,540

Penghutang: Arman Perabot Enterprise 2,110

Perabot Jati Ahmad 162

Bank 23,915

Tunai 1,303

41,030

Liabiliti Semasa

Pemiutang: Ah Chong Perabot Jati 17,250

Kedai Komputer Hong Leong 5,000

22,250

Modal Kerja 18,780

73,780

Ekuiti Pemilik

Modal 62,650

Tambah: Untung Bersih 11,380

70,030

Tolak: Ambilan 250

73,780