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Assignment 1 - Kausalya Kalaichelvan

This document contains accounting records for various accounts from July 1, 20X9 to July 31, 20X9. It shows debits and credits to capital, bank, purchases, accounts payable, accounts receivable, sales, rent, cash, insurance, sales return, motor vehicle, and sundry expenses accounts. A trial balance as of July 31, 20X9 lists total debits of RM 9,170 and total credits of RM 9,170, showing the accounts are in balance.

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Darby Bie
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71 views6 pages

Assignment 1 - Kausalya Kalaichelvan

This document contains accounting records for various accounts from July 1, 20X9 to July 31, 20X9. It shows debits and credits to capital, bank, purchases, accounts payable, accounts receivable, sales, rent, cash, insurance, sales return, motor vehicle, and sundry expenses accounts. A trial balance as of July 31, 20X9 lists total debits of RM 9,170 and total credits of RM 9,170, showing the accounts are in balance.

Uploaded by

Darby Bie
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Capital Account

Date Particulars Debit Credit


20X9
Jul 1 Bank 5,500

Bank Account

Date Particulars Debit RM Credit RM


20X9
Jul 1 Capital 5,500
Jul 6 Rent 450
Jul10 Cash 800

Purchases Account

Date Particulars Debit RM Credit RM


20X9
Jul 2 Accounts Payable 540

Accounts Payable Account

Date Particulars Debit RM Credit RM


20X9
Jul 2 Purchases 540
Jul27 Motor Vehicles 2,500

Sales Account

Date Particulars Debit Credit


20X9 RM RM
Jul 5 Accounts Receivable 450
uJul14 Cash 180

Accounts Receivable Account

Date Particulars Debit Credit


20X9 RM RM
Jul 5 Sales 450
Jul22 Sales Return 180
Rent Account
Date Particulars Debit RM Credit RM
20X9
Jul 6 Bank 450
Cash Account

Date Particulars Debit RM Credit RM


20X9
Jul10 Bank 800
Jul14 Sales 180
Jul22 Insurance 45
Jul31 Sundry Expenses 67

Insurance Account

Date Particulars Debit RM Credit RM


20X9
Jul22 Cash 45

Sales Return Account

Date Particulars Debit RM Credit RM


20X9
Jul23 Accounts Receivable 180

Motor Vehicle Account

Date Particulars Debit Credit


20X9 RM RM
Jul27 Accounts Payable 2,500

Sundry Expenses Account

Date Particulars Debit Credit


20X9 RM RM
Jul31 Cash 67

Trial Balance As at 31 July 20X9

Accounts Debit
Capital
Bank 4,250
Purchases 540
Accounts Payable
Accounts Receivable 270
Sales
Rent 450
Cash 868
Insurance 45
Sales Return 180
Motor Vehicle 2,500
Sundry Expenses 67
Total 9,170
Balance

5,500

Balance RM

5,500
5,050
4,250

Balance RM

540

Balance RM

540
3,040

Balance
RM
450
630

Balance
RM
450
270

Balance RM

450
Balance RM

800
980
935
868

Balance RM

45

Balance RM

180

Balance
RM
2,500

Balance
RM
67

Credit
5,500

3,040

630

9,170

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