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