(C) CATATAN DALAM LEJAR

LEJAR AM

Apr 1

Baki b/b

Mei 1

Baki b/b

Apr 1

Baki b/b

JA1

JA1

Baki b/b

Apr 1
1

Baki b/b
Auto Motors Sdn Bhd

Mei 1

Baki b/b

Apr 1

Baki b/b

Mei 1

Apr 1

Mei 1

Apr 1
18
25

JA1
JA1

JA1

JA1

Baki b/b

Baki b/b
Jualan
Jualan

LA 1
48,500.00

48,500.00
48,500.00

48,500.00

Akaun Premis
120,000.00 Apr 30 Baki h/b

LA 2
120,000.00

120,000.00
120,000.00

120,000.00

Akaun Kenderaan
30,000.00 Apr 30 Baki h/b
45,000.00

LA 3
75,000.00

75,000.00
75,000.00

75,000.00

20,000.00

Akaun Perabot
Apr 30 Baki h/b

LA 4
20,000.00

20,000.00
20,000.00

Baki b/b

Baki b/b

Akaun Stok
48,500.00 Apr 30 Baki h/b

JA1
JJ1
JJ1

20,000.00

Akaun Syarikat Maju Jaya

1,500.00 Apr 30 Baki h/b

LJ1
1,500.00

1,500.00
1,500.00

1,500.00

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

Apr 1
12
19
29

Baki b/b

15,640.00

Baki b/b
Jualan
Jualan
Jualan

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

Mei 1

Baki b/b

Apr 1
30

Baki b/b
Baki h/b

JA1
JJ1
JJ1
JJ1

BT1
BT1
JPJ1

37,850.00
17,300.00

JA1

37,850.00

Akaun Sewa Diterima

1,300.00
Apr 7 Bank
1,300.00
30 Bank

BT1
BT1

2,600.00
Baki b/b

Akaun Deposit Kadar Bayaran

JA1
500.00 Apr 30 Baki h/b

LA 6
500.00

Mei 1

Apr 5
5
11
30

Mei 1

Baki b/b

500.00
500.00

Baki b/b

Bank
Diskaun diterima
Pulangan belian
Baki h/b

BT1
BT1
JPB1

500.00

Akaun Goh Sdn Bhd

3,325.00
Apr 1 Baki b/b
175.00
8 Belian
480.00
6,700.00

JA1
JB1

10,680.00
Mei 1

Apr 6
17
30

Bank
Pulangan belian
Baki h/b

LA 5
1,300.00
1,300.00
2,600.00
1,300.00

Mei 1

Apr 1

LJ3
7,200.00
10,500.00
2,850.00
17,300.00

BT1
JPB1

22,970.00
Mei 1

10,680.00
6,700.00

Baki b/b

Akaun Indah Permai Enterprise

4,500.00
Apr 1 Baki b/b
2,320.00
9 Belian
16,150.00

Baki b/b

LB1
3,500.00
7,180.00

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

JA1
JB1
JB1

26,440.00
Mei 1

Apr 30

Baki h/b

26,440.00
20,000.00

Baki b/b

Akaun Peruntukan Hutang Ragu

482.00
Apr 1 Baki b/b

JA1

482.00
Mei 1

Apr 30

Baki h/b

JA1

24,000.00
Mei 1

Apr 30

Baki h/b

JA1

5,420.00
Mei 1

Apr 30

Baki h/b

JA1
JA1
BT1

218,698.00
Mei 1

Apr 1
30
30

Bank
Bank
Baki h/b

45,000.00
Mei 1

Baki b/b

LA 10
213,098.00
2,600.00
3,000.00
218,698.00
218,698.00

Baki b/b

Akaun Auto Motors Sdn Bhd

BT1
10,000.00
Apr 1 Kenderaan
BT1
450.00
34,550.00

LA 9
5,420.00
5,420.00
5,420.00

Baki b/b

Akaun Modal
218,698.00
Apr 1 Baki b/b
Alatan Pejabat
Bank

LA 8
24,000.00
24,000.00
24,000.00

Baki b/b

Akaun Susutnilai terkumpul perabot

5,420.00
Apr 1 Baki b/b

LA 7
482.00
482.00
482.00

Baki b/b

Akaun Susutnilai terkumpul kenderaan

24,000.00
Apr 1 Baki b/b

LB3
17,900.00
5,400.00
3,140.00

JA1

LA 11
45,000.00

45,000.00
34,550.00

Apr 30

Modal

Mei 1

Baki b/b

Apr 5
12
30

Tunai
Bank
Pelbagai pemiutang

Mei 1

Baki b/b

Apr 30

Baki h/b

JA1

BT1
BT1
JB1

Akaun Alatan Pejabat

2,600.00 Apr 30 Baki h/b

LA 22
2,600.00

2,600.00
2,600.00

2,600.00

Akaun Belian
3,660.00 Apr 30 Baki h/b
5,320.00
23,990.00

LA13
32,970.00

32,970.00
32,970.00

32,970.00

Akaun Pulangan Belian

5,440.00 Apr 30 Pelbagai Pemiutang

JPB1

5,440.00
Mei 1

Apr 30

Apr 30

Mei 1

Apr 16

Akaun Jualan
54,420.00
Apr 4
4
15
23
30
54,420.00
Mei 1

Baki h/b

Pelbagai Penghutang

JPJ1

Baki b/b

Jualan

JJ1

LA23
5,440.00
5,440.00
5,440.00

Baki b/b

Baki b/b

LA14
2,700.00
200.00
2,000.00
4,500.00
45,020.00
54,420.00
54,420.00

Akaun Pulangan Jualan

3,980.00 Apr 30 Baki h/b

LA24
3,980.00

3,980.00
3,980.00

3,980.00

Bank
Tunai
Tunai
Bank
Pelbagai penghutang

Akaun Usaha Trading

5,600.00 Apr 24 Bank
Diskaun diberi
30 Baki h/b
5,600.00

BT1
BT1
BT1
BT1
JJ1

BT1
BT1

LJ4
5,320.00
280.00
5,600.00

Mei 1

Apr 4
24

Baki b/b

Mewah Enterprise
Usaha Trading

Mei 1

Baki b/b

Apr 30

Baki h/b

BT1
BT1

Akaun Diskaun Diberi

148.00 Apr 30 Baki h/b
280.00

LA27
428.00

428.00
428.00

428.00

Akaun Komisen diterima

480.00
Apr 7 Tunai

BT1

480.00
Baki b/b

480.00
480.00

Akaun Ambilan
500.00 Apr 30 Baki h/b

LA 12
500.00
500.00

Baki b/b

500.00
500.00

Baki h/b

Akaun Diskaun Diterima

175.00
Apr 5 Goh Sdn. Bhd.

LA28
175.00

Mei 1

Apr 4

Mei 1

Apr 30

Tunai

BT1

175.00

Apr 17

Mei 1

Apr 20

Mei 1

LA16
480.00

BT1

Baki b/b

175.00
175.00

Akaun Alat tulis

420.00 Apr 30 Baki h/b

LA15
420.00
420.00

Baki b/b

420.00
420.00

Bank

Akaun Pengiklanan
500.00 Apr 30 Baki h/b

LA17
500.00

500.00
500.00

500.00

Tunai

Baki b/b

BT1

BT1

Apr 22

Mei 1

Apr 25

Mei 1

Apr 28

Mei 1

Apr 29

Mei 1

Apr 30

Mei 1

Apr 30

Mei 1

Akaun Belanja Am
200.00 Apr 30 Baki h/b

LA18
200.00
200.00

Baki b/b

200.00
200.00

Bank

Akaun Derma
300.00 Apr 30 Baki h/b

LA19
300.00
300.00

Baki b/b

300.00
300.00

Tunai

Akaun Insurans
570.00
Baki h/b

LA20
570.00

570.00
570.00

570.00

Tunai

BT1

BT1

BT1

Baki b/b

Tunai

BT1

Baki b/b

Bank

BT1

Baki b/b

Bank

Baki b/b

BT1

Akaun Kadar Bayaran

380.00 Apr 30 Baki h/b

LA21
380.00

380.00
380.00

380.00

Akaun Upah
800.00 Apr 30 Baki h/b

LA25
800.00

800.00
800.00

800.00

Akaun Gaji
1,400.00 Apr 30 Baki h/b

LA26
1,400.00

1,400.00
1,400.00

1,400.00

(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

Kredit
(RM)

1,300.00
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