skema lejer dan imbangan duga kerja kursus pa
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(C) CATATAN DALAM LEJAR LEJAR AM Akaun Stok 48,500.00 Apr 30 Baki h/b 48,500.00 48,500.00 LA 1 48,500.00 48,500.00
Apr 1
Baki b/b
JA1
Mei 1
Baki b/b
Apr 1
Baki b/b
JA1
Akaun Premis 120,000.00 Apr 30 Baki h/b 120,000.00 120,000.00
LA 2 120,000.00 120,000.00
Baki b/b
Apr 1 1
Baki b/b Auto Motors Sdn Bhd
JA1 JA1
Akaun Kenderaan 30,000.00 Apr 30 Baki h/b 45,000.00 75,000.00 75,000.00
LA 3 75,000.00
75,000.00
Mei 1
Baki b/b
Apr 1
Baki b/b
JA1
20,000.00 20,000.00 20,000.00
Akaun Perabot Apr 30 Baki h/b
LA 4 20,000.00 20,000.00
Mei 1
Baki b/b
Apr 1
Baki b/b
JA1
Akaun Syarikat Maju Jaya 1,500.00 Apr 30 Baki h/b 1,500.00 1,500.00
LJ1 1,500.00 1,500.00
Mei 1
Baki b/b
Apr 1 18 25
Baki b/b Jualan Jualan
JA1 JJ1 JJ1
Akaun Mewah Enterprise 7,400.00 Apr 11 Pulangan jualan 10,150.00 4 Bank 6,620.00 4 Diskaun diberi 30 Baki h/b 24,170.00
JPJ1 BT1 BT1
LJ2 1,130.00 7,252.00 148.00 15,640.00 24,170.00
Mei 1
Baki b/b
15,640.00 Akaun Perniagaan Muthusamy 15,200.00 3 Bank 7,800.00 10 Bank 9,700.00 17 Pulangan Jualan 5,150.00 30 Baki h/b 37,850.00 17,300.00 LJ3 7,200.00 10,500.00 2,850.00 17,300.00 37,850.00
Apr 1 12 19 29
Baki b/b Jualan Jualan Jualan
JA1 JJ1 JJ1 JJ1
BT1 BT1 JPJ1
Mei 1
Baki b/b
Apr 1 30
Baki b/b Baki h/b
JA1
Akaun Sewa Diterima 1,300.00 Apr 7 Bank 1,300.00 30 Bank 2,600.00
BT1 BT1
LA 5 1,300.00 1,300.00 2,600.00 1,300.00
Mei 1
Mei 1
Baki b/b
Apr 1
Baki b/b
Akaun Deposit Kadar Bayaran JA1 500.00 Apr 30 Baki h/b 500.00 500.00
LA 6 500.00 500.00
Mei 1
Baki b/b
Apr 5 5 11 30
Bank Diskaun diterima Pulangan belian Baki h/b
BT1 BT1 JPB1
Akaun Goh Sdn Bhd 3,325.00 Apr 1 Baki b/b 175.00 8 Belian 480.00 6,700.00 10,680.00 Mei 1 Baki b/b
JA1 JB1
LB1 3,500.00 7,180.00
10,680.00 6,700.00
Apr 6 17 30
Bank Pulangan belian Baki h/b
BT1 JPB1
Akaun Indah Permai Enterprise 4,500.00 Apr 1 Baki b/b 2,320.00 9 Belian 16,150.00 22,970.00 Mei 1 Baki b/b
JA1 JB1
LB2 14,700.00 8,270.00
22,970.00 16,150.00
Apr 9 19 30
Bank Pulangan belian Baki h/b
BT1 JPB1
Akaun Permata Trading 3,800.00 Apr 1 Baki b/b 2,640.00 13 Belian 20,000.00 27 Belian 26,440.00 Mei 1 Baki b/b
JA1 JB1 JB1
LB3 17,900.00 5,400.00 3,140.00 26,440.00 20,000.00
Apr 30
Baki h/b
Akaun Peruntukan Hutang Ragu 482.00 Apr 1 Baki b/b 482.00 Mei 1 Baki b/b
JA1
LA 7 482.00 482.00 482.00
Apr 30
Baki h/b
Akaun Susutnilai terkumpul kenderaan 24,000.00 Apr 1 Baki b/b 24,000.00 Mei 1 Baki b/b
JA1
LA 8 24,000.00 24,000.00 24,000.00
Apr 30
Baki h/b
Akaun Susutnilai terkumpul perabot 5,420.00 Apr 1 Baki b/b 5,420.00 Mei 1 Baki b/b
JA1
LA 9 5,420.00 5,420.00 5,420.00
Apr 30
Baki h/b
Akaun Modal 218,698.00 Apr 1 Baki b/b Alatan Pejabat Bank 218,698.00 Mei 1 Baki b/b
JA1 JA1 BT1
LA 10 213,098.00 2,600.00 3,000.00 218,698.00 218,698.00
Apr 1 30 30
Bank Bank Baki h/b
Akaun Auto Motors Sdn Bhd BT1 10,000.00 Apr 1 Kenderaan BT1 450.00 34,550.00 45,000.00 Mei 1 Baki b/b
JA1
LA 11 45,000.00
45,000.00 34,550.00
Apr 30
Modal
JA1
Akaun Alatan Pejabat 2,600.00 Apr 30 Baki h/b 2,600.00 2,600.00
LA 22 2,600.00 2,600.00
Mei 1
Baki b/b
Apr 5 12 30
Tunai Bank Pelbagai pemiutang
BT1 BT1 JB1
Akaun Belian 3,660.00 Apr 30 Baki h/b 5,320.00 23,990.00 32,970.00 32,970.00
LA13 32,970.00
32,970.00
Mei 1
Baki b/b
Apr 30
Baki h/b
Akaun Pulangan Belian 5,440.00 Apr 30 Pelbagai Pemiutang 5,440.00 Mei 1 Baki b/b
JPB1
LA23 5,440.00 5,440.00 5,440.00
Apr 30
Baki h/b
Akaun Jualan 54,420.00 Apr 4 4 15 23 30 54,420.00 Mei 1
Bank Tunai Tunai Bank Pelbagai penghutang Baki b/b
BT1 BT1 BT1 BT1 JJ1
LA14 2,700.00 200.00 2,000.00 4,500.00 45,020.00 54,420.00 54,420.00
Apr 30
Pelbagai Penghutang
JPJ1
Akaun Pulangan Jualan 3,980.00 Apr 30 Baki h/b 3,980.00 3,980.00
LA24 3,980.00 3,980.00
Mei 1
Baki b/b
Apr 16
Jualan
JJ1
Akaun Usaha Trading 5,600.00 Apr 24 Bank Diskaun diberi 30 Baki h/b 5,600.00
BT1 BT1
LJ4 5,320.00 280.00 5,600.00
Mei 1
Baki b/b
Akaun Diskaun Diberi 148.00 Apr 30 Baki h/b 280.00 428.00 428.00 LA27 428.00
Apr 4 24
Mewah Enterprise Usaha Trading
BT1 BT1
428.00
Mei 1
Baki b/b
Apr 30
Baki h/b
Akaun Komisen diterima 480.00 Apr 7 Tunai 480.00 Mei 1 Baki b/b
BT1
LA16 480.00 480.00 480.00
Apr 4
Tunai
BT1
Akaun Ambilan 500.00 Apr 30 Baki h/b 500.00 500.00
LA 12 500.00 500.00
Mei 1
Baki b/b
Apr 30
Baki h/b
Akaun Diskaun Diterima 175.00 Apr 5 Goh Sdn. Bhd. 175.00 Baki b/b
BT1
LA28 175.00 175.00 175.00
Apr 17
Tunai
BT1
Akaun Alat tulis 420.00 Apr 30 Baki h/b 420.00 420.00
LA15 420.00 420.00
Mei 1
Baki b/b
Apr 20
Bank
BT1
Akaun Pengiklanan 500.00 Apr 30 Baki h/b 500.00 500.00
LA17 500.00 500.00
Mei 1
Baki b/b
Apr 22
Tunai
BT1
Akaun Belanja Am 200.00 Apr 30 Baki h/b 200.00 200.00
LA18 200.00 200.00
Mei 1
Baki b/b
Apr 25
Bank
BT1
Akaun Derma 300.00 Apr 30 Baki h/b 300.00 300.00
LA19 300.00 300.00
Mei 1
Baki b/b
Apr 28
Tunai
BT1
Akaun Insurans 570.00 Baki h/b 570.00 570.00
LA20 570.00 570.00
Mei 1
Baki b/b
Apr 29
Tunai
BT1
Akaun Kadar Bayaran 380.00 Apr 30 Baki h/b 380.00 380.00 Akaun Upah 800.00 Apr 30 Baki h/b 800.00 800.00
LA21 380.00 380.00
Mei 1
Baki b/b
Apr 30
Bank
BT1
LA25 800.00 800.00
Mei 1
Baki b/b
Apr 30
Bank
BT1
Akaun Gaji 1,400.00 Apr 30 Baki h/b 1,400.00 1,400.00
LA26 1,400.00 1,400.00
Mei 1
Baki b/b
(D)
IMBANGAN DUGA Perniagaan _________________________ Imbangan Duga Pada 30 April __________ Butiran Stok Premis Kenderaan Perabot Syarikat Maju Jaya Mewah Enterprise Perniagaan Muthusamy Sewa Diterima Deposit Kadar Bayaran Goh Sdn. Bhd. Indah Permai Enteprise Permata Trading Peruntukan Hutang Ragu Susut Nilai Terkumpul - Kenderaan Susut Nilai Terkumpul - Perabot Modal Auto Motors Sdn. Bhd. Alatan Pejabat Belian Pulangan Belian Jualan Pulangan Jualan Diskaun Diberi Diskaun Diterima Komisen Diterima Ambilan Alat Tulis Pengiklanan Belanja Am Derma Insurans Kadar Bayaran Upah Gaji Tunai Bank Debit (RM) 48,500.00 120,000.00 75,000.00 20,000.00 1,500.00 15,640.00 17,300.00 500.00 6,700.00 16,150.00 20,000.00 482.00 24,000.00 5,420.00 218,698.00 34,550.00 2,600.00 32,970.00 5,440.00 54,420.00 3,980.00 428.00 175.00 480.00 500.00 420.00 500.00 200.00 300.00 570.00 380.00 800.00 1,400.00 2,250.00 42,077.00 387,815.00 387,815.00 Kredit (RM)
1,300.00