P. 1
Buku Catatan Pertama.lejar.imbangan Duga.akaun Penamat.contOH

Buku Catatan Pertama.lejar.imbangan Duga.akaun Penamat.contOH

|Views: 8,690|Likes:
Dipublikasikan oleh nazharula

More info:

Published by: nazharula on Jun 28, 2011
Hak Cipta:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as XLS, PDF, TXT or read online from Scribd
See more
See less

07/14/2013

pdf

text

original

1urnal Am

Tarikh Fol Debit Kredit
RM RM
Ogos 1 Bank 50,000
Modal 50,000
( Memulakan perniagaan dengan modal ini)
2 Kelengkapan 5,000
Kedai Speed 5,000
( Membeli kelengkapan untuk kegunaan peiabat)
4 Angkutan Masuk 500
AOZ Store 500
( Cai angkutan dikenakan untuk barang yang dibeli)
20 Ambilan 800
Belian 800
( Pemilik mengambil teleIon Apple untuk kegunaan sendiri )
Butir
1urnal Belian
Tarikh Fol No Invois Jumlah
RM
Ogos 3 AOZ Store 10,500
16 Syarikat King 17,800
18 Syarikat King 200
19 Syarikat King 4,000
31 Akaun Belian (DT) 32,500
1urnal Pulangan Belian
Tarikh Fol No N. Kredit Jumlah
RM
Ogos 6 AOZ Store 600
20 Syarikat King 1,500
31 Akaun Pulangan Belian (KT) 2,100
1urnal 1ualan
Tarikh Fol No Invois Jumlah
RM
Ogos 4 Kedai Ping 7,100
5 Kedai Ping 200
18 Syarikat Boss 24,900
31 Akaun Jualan (KT) 32,200
1urnal Pulangan 1ualan
Tarikh Fol No N. Kredit Jumlah
RM
Ogos 7 Kedai Ping 700
20 Syarikat Boss 3,900
31 Akaun Pulangan Jualan (DT) 4,600
Butir
Butir
Butir
Butir
1URNAL KHAS
Diskaun Diskaun
Diberi Diterima
RM RM RM RM RM RM
Ogos 1 Modal 50,000 Ogos 2 Tunai k 5,000
2 Bank k 5,000 Deposit sewa 1,000
5 Piniaman Bank 30,000 5 Alatulis 200
10 Kedai Ping 200 3,800 6 Kenderaan 25,000
14 Komisen Diterima 800 10 AOZ Store 400 7,600
18 Jualan 1,400 Belian 900
21 Kedai Ping 2,000 16 Kedai Speed 3,000
22 Komisen Diterima 300 20 Iklan 400
23 Jualan 2,200 21 AOZ Store 2,400
24 Tunai k 3,000 Ambilan 300
25 Syarikat Boss 500 9,500 23 Syarikat King 500 9,500
29 Syarikat Boss 5,000 24 Bank k 3,000
26 Belian 1,000
29 Sewa 500
30 Syarikat King 6,500
Gaii 800
31 Baki h/b 5,000 40,900
700 9,700 103,300 900 9,700 103,300
Baki b/b 5,000 40,900
Tarikh Butir Fol Tunai Bank Tarikh Butir Fol Tunai Bank
::%:3,
2010 RM 2010 RM 2010 RM
Ogos Ogos 1 Bank 50,000 Ogos 16 Bank 3,000
31 Baki h/b 50,000 31 Baki h/b 2,000
50,000 50,000 5,000
Sep-01 Baki b/b 50,000
2010 RM 2010 RM 2010 RM
Ogos 2 Kedai Speed 5,000 Ogos Ogos 6 Pulangan Belian 600
10 Diskaun Diterima 400
31 Baki h/b 5,000 Bank 7,600
21 Bank 2,400
5,000 5,000
Sep-01 Baki b/b 5,000 31 Baki h/b -
11,000
2010 RM 2010 RM
Ogos 4 AOZ Store 500 Ogos
31 Baki h/b 500 2010 RM
Ogos 20 Pulangan Belian 1,500
500 500 23 Diskaun Diterima 500
Bank 9,500
Sep-01 Baki b/b 500 30 Bank 6,500
31 Baki h/b 4,000
2010 RM 2010 RM
Ogos 10 Belian 800 Ogos 22,000
21 Tunai 300
31 Baki h/b 1,100
1,100 1,100
Sep-01 Baki b/b 1,100
2010 RM 2010 RM 2010 RM
Ogos 10 Tunai 900 Ogos 10 Ambilan 800 Ogos 4 Jualan 7,100
26 Bank 1,000 5 Jualan 200
31 Pelbagai Pemiutang 32,500
31 Baki h/b 33,600
34,400 34,400
Sep-01 Baki b/b 33,600 7,300
Sep-01 Baki b/b 600
2010 RM 2010 RM
Ogos Ogos 31 Pelbagai Pemiutang 2,100
2010 RM
31 Baki h/b 2,100 Ogos 18 Jualan 24,900
2,100 2,100
Sep-01 Baki b/b 2,100
2010 RM 2010 RM
Ogos Ogos 18 Tunai 1,400 24,900
23 Tunai 2,200
31 Pelbagai Penghutang 32,200 Sep-01 Baki b/b 6,000
Akaun Modal
Akaun Kelengkapan
LE1AR AM LE1AR BE
Kedai S
Akaun Angkutan Masuk
AOZ S
Akaun Belian
Syarikat
Akaun Pulangan Belian
Akaun Jualan
LE1AR 1U
Kedai P
Syarikat
Akaun Ambilan
LE1AR AM
31 Baki h/b 35,800
35,800 35,800
Sep-01 Baki b/b 35,800
2010 RM 2010 RM
Ogos 31 Pelbagai Penghutang 4,600 Ogos
31 Baki h/b 4,600
4,600 4,600
Sep-01 Baki b/b 4,600
2010 RM 2010 RM
Ogos Ogos 5 Bank 30,000
31 Baki h/b 30,000
30,000 30,000
Sep-01 Baki b/b 30,000
2010 RM 2010 RM
Ogos Ogos 14 Tunai 800
22 Tunai 300
31 Baki h/b 1,100
1,100 1,100
Sep-01 Baki b/b 1,100
2010 RM 2010 RM
Ogos 2 Bank 1,000 Ogos
31 Baki h/b 1,000
1,000 1,000
Sep-01 Baki b/b 1,000
2010 RM 2010 RM
Ogos 5 Bank 200 Ogos
31 Baki h/b 200
200 200
Sep-01 Baki b/b 200
2010 RM 2010 RM
Ogos 6 Bank 25,000 Ogos
31 Baki h/b 25,000
25,000 25,000
Sep-01 Baki b/b 25,000
#
Akaun Piniaman Bank
Akaun Komisen Diterima
Akaun Deposit Sewa
Akaun Alatulis
Akaun Pulangan Jualan
#
Akaun Kenderaan
Akaun Iklan
2010 RM 2010 RM
Ogos 20 Bank 400 Ogos
31 Baki h/b 400
400 400
Sep-01 Baki b/b 400
2010 RM 2010 RM
Ogos 29 Tunai 500 Ogos
31 Baki h/b 500
500 500
Sep-01 Baki b/b 500
2010 RM 2010 RM
Ogos 30 Bank 800 Ogos
31 Baki h/b 800
800 800
Sep-01 Baki b/b 800
2010 RM 2010 RM
Ogos 31 Pelbagai penghutang 700 Ogos
31 Baki h/b 700
700 700
Sep-01 Baki b/b 700
2010 RM 2010 RM
Ogos Ogos 31 Pelbagai pemiutang 900
31 Baki h/b 900
900 900
Sep-01 Baki b/b 900
Akaun Sewa
Akaun Gaii
Akaun Diskaun Diberi
Akaun Diskaun Diterima
#
2010 RM
Ogos 2 Kelengkpan 5,000
5,000
Sep-01 Baki b/b 2,000
2010 RM
Ogos 3 Belian 10,500
4 Angkutan Masuk 500
11,000
Sep-01 Baki b/b -
2010 RM
Ogos 16 Belian 17,800
18 Belian 200
19 Belian 4,000
22,000
Sep-01 Baki b/b 4,000
2010 RM
Ogos 7 Pulangan Jualan 700
10 Diskaun diberi 200
Bank 3,800
21 Bank 2,000
31 Baki h/b 600
7,300
2010 RM
Ogos 20 Pulangan Jualan 3,900
25 Diskaun diberi 500
Bank 9,500
29 Bank 5,000
31 Baki h/b 6,000
24,900
RM RM
Kelengkapan 5,000 Modal 50,000
Angkutan Masuk 500 Pulangan Belian 2,100
Ambilan 1,100 Jualan 35,800
Belian 33,600 Piniaman Bank 30,000
Pulangan Jualan 4,600 Komisen diterima 1,100
Deposit sewa 1,000 Diskaun diterima 900
Alatulis 200
Kenderaan 25,000 Pemiutang
Iklan 400 Kedai Speed 2,000
Sewa 500 Syarikat King 4,000 6,000
Gaii 800
Diskaun diberi 700
Tunai 5,000
Bank 40,900
Penghutang
Kedai Ping 600
Syarikat Boss 6,000 6,600
125,900 125,900
Stok Akhir - Berdasarkan Kad Stok
1enis Kuantiti Harga/Unit Amaun
Nokia 12 300 3,600
Ericson 49 500 14,500
Apple 2 800 1,600
Jumlah 19,700
Imbangan Duga pada 31 Ogos 2010
Kedai Dot Com
Jenis Barang : Nokia
Kuantiti Harga/unit Amaun Kuantiti Harga/unit Amaun Kuantiti Harga/unit Amaun
Unit RM RM Unit RM RM Unit RM RM
1 Ogos 3 10 300 3,000 10 300 3,000
2 4 3 900 7 2,100
3 6 2 600 5 1,500
4 7 1 300 6 1,800
5 10 3 900 9 2,700
6 18 2 600 7 2,100
7 19 5 1,500 12 3,600
8
9
10
31 12 3,600
Jenis Barang : Ericson
Kuantiti Harga/unit Amaun Kuantiti Harga/unit Amaun Kuantiti Harga/unit Amaun
Unit RM RM Unit RM RM Unit RM RM
1 Ogos 3 15 500 7,500 15 500 7,500
2 4 4 2,000 11 5,500
3 16 20 10,000 31 15,500
4 18 9 4,500 22 11,000
5 19 5 2,500 27 13,500
6 20 3 1,500 30 15,000
7 20 3 1,500 27 13,500
8 26 2 1,000 29 14,500
9
10
29 14,500
Jenis Barang : Apple
Kuantiti Harga/unit Amaun Kuantiti Harga/unit Amaun Kuantiti Harga/unit Amaun
Unit RM RM Unit RM RM Unit RM RM
1 Ogos 16 10 800 8,000 10 800 8,000
2 18 6 4,800 4 3,200
3 20 1 800 3 2,400
4 23 1 800 2 1,600
5
6
7
8
9
10
2 1,600
Tarikh
Bil Tarikh
Masuk Keluar Baki
Bil Tarikh
Masuk Keluar Baki
$%
Masuk Keluar Baki
Bil
RM RM
Jualan 35,800
(-) Pulangan Jualan 4,600
Jualan Bersih 31,200
Tolak: Kos 1ualan
Belian 33,600
(-) Pulangan Belian 2,100
Belian Bersih 31,500
(¹) Angkutan Masuk 500
32,000
(-) Stok Akhir 19,700 12,300
Untung Kasar 18,900
Campur: Hasil
Komisen Diterima 1,100
Diskaun Diterima 900 2,000
20,900
Tolak: Belanja
Alatulis 200
Iklan 400
Sewa 500
Gaii 800
Diskaun diberi 700 2,600
Untung Bersih 18,300
Aset Bukan Semasa RM RM
Kelengkapan 5,000
Kenderaan 25,000
30,000
Aset Semasa
Stok Akhir 19,700
Penghutang 6,600
Bank 40,900
Tunai 5,000
Deposit Sewa 1,000
73,200
Tolak : Liabiliti Semasa
Pemiutang 6,000
Modal Keria 67,200
97,200
Ekuiti Pemilik
Modal awal 50,000
(¹) Untung Bersih 18,300
68,300
(-) Ambilan 1,100
67,200
Liabiliti Bukan Semasa
Piniaman Bank 30,000
97,200
Kedai Dot Com
Penyata Pendapatan bagi bulan berakhir 31 Ogos 2010
Kedai Dot Com
Kunci Kira-Kira pada 31 Ogos 2010
Akaun Penamat
Akaun Penamat

3 % :97 4 43.48 :2. #        .3.!3  $.3 %. #       .!:.7 48  $9470  $.3:...!3  $.!:.7.:3:.30.9488 :97 4 4 70/9 :2.3 %.93 $.93 :97 4 43.3.7.3.0. #          .7..3 % .3 % :73.3:.7.30.:.7 48 0/.&#$ :73.9488  .93 :97 4 4 70/9 :2.:3!:.93 $.7..!3  0/.7 48     $9470 $.48 :2.7 48 0/.3 %.:3!:.7.3 %.:30.3 % :73. #        :73.3.

3  $0..3   $9470 2-.7 :97 4  8.$500/  . 0548980.:3 9072. $.3  $.:3 4 -07 #                %:3. # %:3.7. #     .9488 $. :.  $.  .3 !3.!3 428039072. # .2.7.93  .    .3 0/. :.3   $9470 0..3  0.3  0/.3 #                      48 %:3.::%:3.9488 8..3 #  %.93 .7 48            :97 4/.7.9:8  03/07..!3 428039072. %. .3 %:3.7.3 0/.3.

-. .

                  .

:34/.3 .# . #   48 .

:3003.  $05  . -.5.  $05  . .3 #    48  .

 .

-.

  #   48  .3  . #    48 . .

 .30. . #      48 0/.3   #        .3.- 0/.3  8.:39072.3  .$500/ #     48 !:.

8: #    48  .  .:33:9.-     48  $9470 .3.

- #   $05  . -.

:39072.-  . #         .3.3  8.     48 !:.3 $.30. .3 #    48   .:32-.3  .7. # .

 .3  %:3.-     48 0.

 -.-     $05  .

:30.   $05  .3 #    48 2-. -.3     .-   # .

   48  .  $05  . .

 -..:3!:.30.3 #   48 !0-.3     $05  .3.!02:9..

.3 -.    #     48 :.

.

3 #         $05  .. -.  %:3. #           $.!02:9.3 0/..  .3  !0-.- #   48 %:3.7. #     48 .:3:...3 #    48 :..3  :.3 #   48 %:3.  !0-.!03:9.

 .

 . .

   .:3!:. ..3 #     48  .3.3:.-     $05  .

-.

 -.      48 !0-..3 #     $05  .!03:9.

:3!3.3 #   48 .3   48  .-   # .3. .2.

:305489$0.     $05  .:3428039072.  %:3.- #    $05  . .  . . #    48  . #   48 %:3.

-.

-.

 .    48  .

3 #   $05  . -.- #         48 .

  .9:8 #    48  .:3.-  .

3 #   $05  .-   48 . -.

 -.3 #    48  .  $05  .-  # .:303/07..

3 .:3. .

-   48 .3 #   .

  48 .3 #    48  . .

- #    $05  . -.

:3$0. #    48  .  $05  . -. .

 #    48  . .:3.  $05  . -.

 .

.

3 #   # .:38.:3-07 #    48  .  $05  . #     48 .-   48 %:3. -.

3 .:39072.. . #   48 !0-.502:9.:38.

  $05  . -.

  .

503:9.. #  .-   48 !0-.3 #     48  .

 -.  48 0035.3 #   $05  .

3  3:9.   48 0.8: #     $05  . -.3.

3  0.   48 0.3 #      $05  . -.3  0.

3  .3:.3  ..   48 !:.3  8.3.:3/-07 . .

3 #        . .3  8..3  .3:.3.:3/-07 .- #           48 !:.

-    .

 8.3 $0.7..3   0/.:3/9072.3. . .7.9488 0/.3 !:.3.003. 7.$500/   $.8: 2-.4942 2-.3:.!3 $. 48  #  4/.7.    !02:9..3 !03:9.30.843 550 :2.3   42803/9072.3   !3. :.3 .8.9:8 03/07. .3:.3 3:9. 8.:3/-07 %:3.3.3.5./.3 0548980.3.93        #                             $947 07/.   !:.3.2.3   :.7.3 0.3 0/./$94 038 4.5.399    ..

&39       2.:3         .

7.8:  %.$%  038. .7.34.399 .7 :.

7.7 :.37.843 .8:  %.7.:3 &39 # #  48                                038.:39 2.399 .

 :.:39 &39 #  48                             0:.399 .7 .7.

7.:3 :.:39 2.399 .

:3 :.:39 2.7 2.7.:3 &39 # # &39 # #                                0:.399 .

:39 # &39 #            .7.399 . 2.:3 :.

7.:3 # &39 # #                                 038.:39 2.3550 .7 :.8:  %.7.399 .

 :.:39 2.7.:3 &39 # #  48                  0:.7 .399 .

:3 :.7.399 .:39 2.

:3 &39 # # &39 # #                        .:39 2.

8.8.7.9.3 .. 05489$0.5.3$02.30. %4..0.3.25:7.3 $0..9.9 0/.2.3 809$02.3 %:3. $947 !03:9.3 .:3!03.7 48  # :.3-..48:.4942 !03.3 0.3.3. 8.3 03/07.4942 :3.3. :9!02 4/.2.3 !:.3 0.8. %4.:39072.3078 %4.5.-:.3:.7 .-9$02.07..3$02.3-07.3 4/. .-9:./.8.:3/-07 &39:3078 #                                    . . 7..8 428039072. 48  809:.3078 3:9.3 #   #                             . 003. !02:9.9:8 ..8.2..:3!03. &39:3078 2-..3.!03/.9 0/. !3.8: $947 &39:3.5.3 :. 8.3 !:.

You're Reading a Free Preview

Mengunduh
scribd
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->