Journals can be classified into two main types, namely special journals and general journals

Special Journals Transactions Source Documents

Credit purchases of goods

Credit sales of goods

Returns of goods to credit suppliers

Reduction/ allowance of invoice price in
suppliers accounts due to overcharging
or other reasons

Returns of goods from credit customers

Reduction/ allowance of invoice price in
customers accounts due to overcharging
or other reasons
Receipts and Payments in cash/ cheque/
credit card (including cash sales and
cash purchases)

Small cash payments

Transactions that cannot be recorded in

the above special journals:
(a) opening and closing entries
(b)purchase and sale of non-current
assets on credit
(c)balance day adjustments
(d) correction of errors
Sales Journal/ Sales Day Book (UEC)
Enter the following transactions of Syarikat Chong in the Sales Journal (Sales Day Book) and post
to the respective ledger accounts:
2017 Transactions Documents No:
Jan 1 Sold goods on credit to Ali for RM500, less trade discount 10% Invoice No:
121
Jan 15 Sold goods to Abu on credit for RM200, without trade discount Invoice
No:122
Jan 30 Sold goods to Ali on credit for RM800, less trade discount 20% Invoice
No:123

Solution:
In the books of Syarikat Chong:
Sales Journal Page
1
Date Invoice Particulars Folio Details Amount
No

Sales Ledger( Receivables Ledger)

Ali Page:

Abu Page:

General Ledger
Sales Page:
Practice 1 (UEC)
Enter the following transactions of Syarikat Charlie in the Sales Journal (Sales Day Book) and post
to the respective ledger accounts:
2017 Transactions Documents No:
Jan 1 Sold goods on credit to Fatimah for RM600, less trade discount 15% Invoice No:
221
Jan 15 Sold goods to Farid on credit for RM288, without trade discount Invoice
No:222
Jan 30 Sold goods to Farid on credit for RM850, less trade discount 10% Invoice No:223

Solution:
In the books of __________________:
Sales Journal Page
1
Date Invoice Particulars Folio Details Amount
No

Sales Ledger( Receivables Ledger)

Fatimah Page:

Farid Page:

General Ledger
Sales Page:
LCCI Book keeping Level 1 page 86
8.2
In the books of XXX Company
Sales Day Book page:
Date Details Folio Total ($)

Sales Returns Day Book page:

Receivables Ledger/ Sales Ledger

J. Alcock page:

Bell Products page:

B.Seddon page:

Travis Ltd page:

P. Twigg page:

General Ledger
Sales

Sales Returns

Purchases Journal (Purchases Day Book) UEC

Enter the following transactions of Alicia Company in the Purchases Journal and post to the
respective ledger accounts:
2017 Dokumen No.
March 2 Bought goods from Suhaimi on credit for RM500, less trade discount 10%
Invoice: 388
March 16 Purchased goods from Bala on credit for RM600, less 10% trade discount
Invoice: 122
March 28 Received invoice for goods bought from Suhaimi for RM800, less 25% trade discount
399
Solution:
In the books of Alicia Company:
Purchases Journal
Page 1
Date Invoice Particulars Folio Details Amount
No

Purchases Ledger( Payables Ledger)

Suhaimi Page:

Bala Page:

General Ledger
Purchases Page:

Practice 2
Enter the following transactions of William Company in the Purchases Journal and post to the
respective ledger accounts:
2017 Dokumen No.
March 2 Bought goods from Suresh on credit for RM300, less trade discount 15%
Invoice: 123
March 16 Purchased goods from Suresh on credit for RM800, less 15% trade discount
Invoice: 125
March 28 Received invoice for goods bought from Sarah for RM900, less 20% trade discount
1228
Solution:
In the books of Alicia Company:
Purchases Journal Page
1
Date Invoice Particulars Folio Details Amount
No

Purchases Ledger( Payables Ledger)

Suresh Page:

Sarah Page:

General Ledger
Purchases Page:
LCCI BKKG page 86
In the books of XXX Company
Purchases Day Book page:
Date Details Folio Total ($)

Payables Ledger/ Purchases Ledger

D.Pope page:

F.Lloyd page:

J. Sankey page:

J.Wilson page:

R.Freer page:

General Ledger
Purchases

Comprehensive Question
Q1
In the books of Johan
2017 Transactions Books of Original
May Credit Sales: Thomson RM56; Ron RM148; Bary RM145 Entry
1
3 Credit Purchases; Potter RM144; Harris RM25; Spenser RM76
7 Credit Sales: Kelly RM89; Mendes RM78; Lee RM257
9 Credit Purchases: Perkin RM24; Harris RM58; Miles RM123
11 Goods returned by us to: Potter RM12; Spenser RM22
14 Goods returned to us by : Thomson RM5; Bary RM11; Kelly RM14
17 Credit Purchases: Harris RM54; Perkin RM65; Nixon RM75
20 Goods returned by us to Spenser RM14
24 Credit Sales: Mohamad RM57; Kelly RM65; Green RM112
28 Goods returned to us by Mendes RM24
31 Credit Sales: Lee RM55

Company
Sales Day Book page:
Date Details Folio Total ($)

Sales Returns Day Book page:

Purchases Day Book page:

Date Details Folio Total ($)
Purchases Returns Day Book page:

Sales Ledger

Thomson

Ron

Bary

Kelly
 Mendes

Lee

Mohamad

Green

Purchases Ledger

Potter

Harris

Spenser

Perkin
 Miles

Nixon

General Ledger

Purchases

Sales

Purchases Returns

Sales Returns