Catatan Pelarasan dalam Lejar Lejar Am

2011 Jan 1 Baki Feb 1 Baki

Akaun Premis 2011 b/b 135000 Jan 31 Baki b/b 135000

h/b 135000

2011 Jan 1 Baki Feb 1 Baki

b/b b/b

Akaun Stok 2011 56500 Jan 31 Baki 56500

h/b

56500

2011 Jan 1 Baki Feb 1 Baki

Akaun Kenderaan 2011 b/b 40000 Jan 31 Baki b/b 40000

h/b

40000

2011 Jan 1 Baki Modal

Akaun Lengkapan 2011 b/b 15000 720 Jan 31 Baki 15720 b/b 15720

h/b

15720 15720

Feb

1 Baki

2011 Jan 31 Bank Baki

Akaun Pinjaman 6% 2011 400 Jan 1 Baki b/b Faedah ata pinjaman h/b 21600 6% 22000 Feb 1 Baki b/b

21600
400

22000 21600

17

2011 Jan 31 Baki

Akaun Pinjaman 4% 2011 h/b 3000 Jan 1 Baki Feb 1 Baki

b/b b/b

3000 3000

2011 Jan 12 Bank Kadar Bayaran 31 Terakru

Akaun Kadar Bayaran 2011 560 Jan 1 Baki 100 660 31 Baki

b/b h/b

280 380 660

Feb

1 Baki

b/b

380

2011 Jan 31 Baki

Akaun Peruntukan Hutang Ragu 2011 h/b 875 Jan 1 Baki 31 Hutang Ragu 875 Feb 1 Baki

b/b

370 505 875 875

b/b

2011 Jan 31 Baki

Akaun Susut Nilai Terkumpul Kenderaan 2011 Jan 1 Baki Susut Nilai h/b 20000 31 Kenderaan 20000 Feb 1 Baki

b/b

12000 8000 20000

b/b

20000

2011 Jan 31 Baki

Akaun Susut Nilai Terkumpul Lengkapan 2011 Jan 1 Baki Susut nilai h/b 4065 31 lengkapan 4065 Feb 1 Baki

b/b

2850 1215 4065

b/b

4065

2011 Jan 15 Tunai

Akaun Angkutan Masuk 2011 450 Jan 31 Baki

h/b

450

18

Feb

1 Baki

b/b

450

2011 Jan 31 Baki

Akaun Deposit Sewa Diterima 2011 h/b 2400 Jan 1 Baki Feb 1 Baki

b/b b/b

2400 2400

2011 Jan 31 Baki

Akaun Modal 2011 Jan 1 Baki h/b 218320 Lengkapan 218320 Feb 1 Baki

b/b 217600 720 218320 b/b 218320

2011 Jan 3 Bank 8 Bank 31 Pelbagai pemiutang

Akaun Belian 2011 2100 Jan 5 Ambilan 4400 25080 31 Baki 31580 b/b 30670 Akaun Ambilan 2011 910 800 Jan 31 Baki 1710 b/b 3010

910 h/b 30670 31580

Feb

1 Baki

2011 Jan 5 Belian Tunai

h/b

1710 1710

Feb

1 Baki

2011 Jan 31 Baki

Akaun Pulangan Belian 2011 h/b 4900 Jan 31 Pelbagai pemiutang Feb 1 Baki b/b

4900 4900

19

Akaun Jualan 2011 Jan 5 19 22 25 Jan 31 Baki h/b 58100 58100 Feb

Bank Tunai Bank Bank

3000 1800 5200 3800 44300 58100

31 Pelbagai penghutang

1 Baki

b/b

58100

2011 Jan 31 Pelbagai penghutang Feb 1 Baki

Akaun Pulangan Jualan 2011 5700 b/b 5700 Jan 31 Baki h/b 5700

2011 Jan 31 Baki

Akaun Diskaun Diterima 2011 h/b 556 Jan 31 Pelbagai pemiutang Feb 1 Baki b/b

556 556

2011 Jan 31 Pelbagai penghutang Feb 1 Baki

Akaun Diskaun Diberi 2011 1055 b/b 1055 Jan 31 Baki h/b 1055

2011 Jan 31 Baki

Akaun Sewa Diterima 2011 h/b 300 Jan 6 Bank Feb 1 Baki b/b

300 300

2011 Jan 31 Baki h/b

Akaun Komisen 2011 Jan 8 Tunai 700 31 Komisen Terdahulu 700 Feb 1 Baki b/b

500 200 700 700

20

2011 Jan 10 Tunai

Akaun Insurans 2011 600 Jan 31 Insurans Terdahulu Baki 600 b/b 550 Akaun Promosi 2011 500 Jan 31 Baki 500

h/b

50 550 600

Feb

1 Baki

2011 Jan 18 Bank

h/b

500 500

Feb

1 Baki

b/b

500 Akaun Alat Tulis 2011 650 Jan 31 Baki 650

2011 Jan 20 Bank

h/b

650 650

Feb

1 Baki

b/b

650 Akaun Pengiklanan 2011 300 Jan 31 Baki

2011 Jan 22 Tunai Feb 1 Baki b/b

h/b

300

300 Akaun Belanja Am 2011 500 Jan 31 Baki

2011 Jan 24 Bank Feb 1 Baki b/b

h/b

500

500 Akaun Derma 2011 100 Jan 31 Baki 1000 100

2011 Jan 28 Tunai 31 Modal Feb 1 Baki

h/b

b/b

2011 Jan 31 Bank

Akaun Upah Pembantu Kedai 2011 1040 Jan 31 Baki

h/b

1040

21

Feb

1 Baki

b/b

1040

2011 Jan 31 Bank Faedah atas pinjaman terakru

Akaun Faedah atas Pinjaman 2011 120 40 160 Jan 31 Baki h/b 160 160

Feb

1 Baki

b/b

160 Akaun Gaji 2011 1000 1160 Jan 31 Baki 2160

2011 Jan 31 Bank Gaji Terakru

h/b

2160 2160

Feb

1 Baki

b/b

2160 Akaun Komputer 2011 2800 Jan 31 Ambilan Baki 2800

2011 Jan 11 Bank

h/b

1300 1500 2800

Feb

1 Baki

b/b

1500

2011 Susut nilai Jan 31 terkumpul kenderaan Feb 1 Baki

Akaun Susut Nilai Kenderaan 2011 667 Jan 31 Baki h/b 667

b/b

667

2011 Susut nilai Jan 31 terkumpul lengkapan Feb 1 Baki

Akaun Susut Nilai Lengkapan 2011 107 Jan 31 Baki h/b 107

b/b

107

22

2011 Jan 31 Baki h/b

Akaun Hutang Ragu 2011 20 Jan 31 Feb Peruntukan hutang ragu b/b 20 20

1 Baki

2011 Jan 31 Baki

Akaun Gaji Terakru 2011 h/b 1160 Jan 31 Gaji Feb 1 Baki b/b

1160 1160

2011 Jan 31 Baki

Akaun Faedah atas Pinjaman Terakru 2011 Faedah atas h/b 40 Jan 31 pinjaman Feb 1 Baki b/b

40 40

2011 Jan 31 Insurans Feb 1 Baki

Akaun Insurans Terdahulu 2011 50 Jan 31 Baki b/b 50

h/b

50

2011 Jan 31 Komisen diterima Feb 1 Baki

Akaun Komisen diterima Teakru 2011 100 Jan 31 Baki b/b 100

h/b

100

23