Journal Prepared by : Kheng

1. Complete the table below :

.............
Journal

.............
Journal
Journal ........
............
Journal
Journal
Journal
Subsidiary
.............
Journal

........................
(Dt)

.......................
(Cr)

2. For each of the transactions below, specify the appropriate journal to note

Transaction Appropriate Journal

$2000 purchase of goods on credit
Take inventories of $80 for wife
Insert into personal bank account $800
Sell on credit $900 steel cabinet
Buy $80 stationery for cash
Receiving water bill July $68
$860 issuing checks to pay off the debt
Customers returning faulty goods RM77
$2777 sell merchandise stocks on credit
$43 cash withdrawals for residential water bills
Issue $8778 invoice to Seng Enterprise
Issuing debit notes $23 for Lavinder Group
Accept receipt $550
Accepting debit advice from bank $246
Invoice received $1999 for the brand new air cond
Pay cheque $545 to settle debts to Ju Lian & receive discounts
Purchase stationary $38 from Ezzy Stationary
Taking merchandise goods $500 for the sample
Received credit advice $320
Issue credit note $100 to Sanyo To
Received commission for $656

1
Journal Prepared by : Kheng

3. State the appropriate journal from the business documents given :

Business Documents Journal

Invoice received for goods
Issue a debit note for inventory
Memo where owner drawings goods
Credit Note (original copy)
Invoice (Carbon Copy)
Receipt (original)
Cash Bill (Carbon Copy)

4. Bagi setiap urusniaga berikut, nyatakan dokumen perniagaan yang digunakan dan di mana rekod
pertama maklumat ini akan dibuat.

Urusniaga Dokumen Sumber Jurnal

A Belian barang niaga secara tunai
B Belian barang niaga secara kredit
C Bayaran tambahan dikenakan atas belian
D Angkutan atas belian barang niaga
E Belian computer untuk kegunaan pejabat
F Keluarkan cek untuk membeli rak
pameran
G Jual barang niaga dan terima cek
H Pulangan belian atau pulangan keluar
I Jual barang niaga secara kredit
J Membayar sewa kedai secara tunai
K Pulangan masuk
L Ambilan barang untuk promosi
M Ambilan wang tunai untuk peribadi
N Mengeluarkan wang dari bank untuk
kegunaan pejabat
O Memindahkan wang tunai dari pejabat ke
bank
P Komputer peribadi dibawa masuk ke
dalam perniagaan
Q Membayar pemiutang dengan cek
R Dividen pelaburan dikreditkan terus ke
dalam Bank
S Premium insurans kedai yang dibayar
oleh bank atas perintah sedia ada