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FACULTY SCIENCE COMPUTER AND MATHEMATICS (CS110) DIPLOMA IN SCIENCE COMPUTER (CS1101A)

INTRODUCTION TO FINANCIAL ACCOUNTING

GROUP ASSIGNMENT

PREPARED FOR: MISS MARIAM ANAK MIDIN

PREPARED BY: NAME RAHMAT FUZILLA BIN NORIZAN MOHD HAZIZI BIN AG KULAN MUHD HISYAM NURSALAM NO. STUDENT 2012834474 2012670064 2012677256

Name Of Business Mobile World Sdn. Bhd.

Place Of Business Lot 71, Off Jalan P. Ramlee, 93400 Kuching, Sarawak, Malaysia

Business Activities Selling Mobile Phones and Accessories

Capital Contribution Contributed RM50000 into bank with RM25000 cash in hand

Financial Year End Started Business on 1st of June and Ended on 31st May 2012

Transaction Month May 2012

MOBILE WORLD SDN. BHD Trial balance as at 30 April 2012


ACCOUNT NAME Capital Sales Return Outwards Rental Income Commission Income Purchases Cash Bank Return Inwards Water and Electrical Rental Expense Drawings Salary 11500 18000 23360 300 900 450 500 300 DEBIT (RM) CREDIT (RM) 37910 15000 200 1200 1000

Total

55310

55310

TRANSACTION ON MAY 2012


1 2 3 4 5 6 Sold goods on cash RM 3500. Hisyam bought goods on credit RM200. Bought goods by cash RM 2000. Cash sales of RM5000. Hisyam returns damage goods RM150. Loan from HMB bank RM 15000 which was deposited into bank account. Bought goods on credit RM700 from Nokia. Return goods worth RM150 to Nokia. Sold goods on credit to Min by RM170. Cash purchases of goods for RM500. Min return goods worth RM 50. Paid water and electricity RM150 by cheque. Purchases goods on credit RM1100 from BlackBerry Company. Receive rental income by cheque RM1000. Return damaged goods to BlackBerry Company by RM100. Paid rental expense by cash RM1500. Paid cash for carriage cost of goods to business premise RM 200. Receive commission income RM 200 by cheque.

7 8 9 10 11 12 13 14 15 16 17

18

20 22 23 23 24 25 26 27 30

Credit sales of goods for RM350 to Hazizi. Receive rental income RM1000 by cash. Hazizi returns goods worth Rm100 which are damaged. Cash sales for RM 2000. Drawing of cash RM2000 for owner personal use. Bought goods worth RM300 from Samsung. Return goods worth RM 100 which are damaged to Samsung. Purchases goods RM1200 by cheque. Paid salary of employees by cash RM250.

MOBILE WORLD SDN. BHD Trial balance as at May 2012


ACCOUNT NAME Capital Sales HMB Bank Nokia Return Outwards BlackBerry Company Rental Income Commission Income Samsung Purchases Cash Bank HIsyam Min Hazizi Carriage Inwards Return Inwards Water and Electrical Rental Expense Drawings Salary 17300 23050 38510 50 120 250 200 600 1050 1950 2500 550 DEBIT (RM) CREDIT (RM) 37910 26220 15000 550 550 1000 3200 1500 200

Total

86130

86130