| DATE | PARTICULARS | L.F. | DEBIT AMOUNT | CREDIT AMOUNT |
| 1-JAN-2021 | BANK A/C DR. TO CAPITAL A/C (BEING CASH BROUGHT TO BUSINESS IN THE FORM OF CAPITAL PUT IN THE BANK) | | 50,000 | 50,000 |
| 3-JAN-2021 | CASH A/C DR. TO LOAN PAYABLE A/C (BEING LOAN TAKEN BY THE BANK) | | 1,50,000 | 1,50,000 |
| 9-JAN-2021 | VAN A/C DR. TO SAYARIKAT AUTO SDN BHD A/C (BEING VAN PURCHASED ON CREDIT FROM SAYARIKAT) | | 58,200 | 58,200 |
| 10-JAN-2021 | PURCHASES FOR INVENTORY A/C DR. TO CASH A/C (BEING INVENTORY PURCHASED FOR SALE/STOCK) | | 9000 | 9000 |
| 10-JAN-2021 | OFFICE EQUIPMENT A/C DR. TO CASH A/C (BEING OFFICE EQUIPMENT PURCHASED ON CASH) | | 7000 | 7000 |
| 11-JAN-2021 | COMPUTER A/C DR. TO CASH A/C (BEING COMPUTER PURCHASED FOR SHOP IN CASH) | | 3000 | 3000 |
| 11-JAN-2021 | PURCHASES FOR INVENTORY A/C DR. TO HAN SENG COMPANY A/C (BEING ITEMS FOR INVENTORY PURCHASED FOR SALE ON CREDIT) | | 50,000 | 50,000 |
| 12-JAN-2021 | RENOVATION EXPENSES A/C DR. TO BANK A/C TO SYK KAYU KAYAN A/C (BEING RENOVATION OF SHOP DONE BY PAYING IN CHECK AND REMAINING AMOUNT IS ON CREDIT AND PAID NEXT MONTH) | | 46,000 | 20,000 26,000 |
| 12-JAN-2021 | PURCAHSES FOR INVENTORY A/C DR. TO BANK A/C (BEING GOODS PURCHASED FOR SALE/STOCK OF SHOP AND PAID BY CHEQUE) | | 30,000 | 30,000 |
| 13-JAN-2021 | PURCHASES FOR INVENTORY A/C DR. TO BANK A/C TO UNGGUL SDN BHD A/C (BEING INVENTORY PURCHASED ON CREDIT AND BY CHEQUE) | | 80,000 | 60,000 20,000 |
| 14-JAN-2021 | ELECTRICITY EXPENSE A/C DR. TELEPHONE EXPENSE A/C DR. TO BANK A/C (BEING ELECTRICITY EXPENSES AND TELEPHONE EXPENSES ARE PAID BY CHEQUE) | | 300 200 | 500 |
| 15-JAN-2021 | DRAWINGS A/C DR. TO CASH A/C (BEING AMOUNT IS WITHDRAWN BY OWNER FOR HIS OWN USE) | | 2000 | 2000 |
| 16-JAN-2021 | INSURANCE PREMIUM A/C DR. TO BANK A/C (BEING INSURANCE PREMIUIM PAID BY CHEQUE ) | | 2000 | 2000 |
| 16-JAN-2021 | BANK A/C DR. TO SALES A/C ( BEING GOODS SOLD IN CASH AND DEPOSITED THE AMOUNT IN BANK ON THE SAME DAY) | | 5000 | 5000 |
| 17-JAN-2021 | PROMOTIONAL EXPENSES A/C DR. TO BANK A/C (BEING PROMOTIONAL EXPENSES PAID BY CHEQUE) | | 3000 | 3000 |
| 17-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING SALES DONE IN CASH AND DEPOSITED IN BANK ON THE SAME DAY OR BEING CASH SALES PAID TO BANK) | | 4000 | 4000 |
| 18-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK ) | | 2000 | 2000 |
| 18-JAN-2021 | PERDANA SDN BHD A/C DR. TO SALES A/C (BEING JEWELLERY SOLD ON CREDIT) | | 500 | 500 |
| 19-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 3000 | 3000 |
| 20-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 1400 | 1400 |
| 21-JAN-2021 | SAKTI SDN BHD A/C DR. TO SALES A/C (BEING GOODS SOLD ON CREDIT) | | 300 | 300 |
| 21-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 2300 | 2300 |
| 22-JAN-2021 | | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | | 3100 | 3100 |
| 22-JAN-2021 | BANK A/C DR. TO PERDANA SDN BHD A/C (BEING CHEQUE RECEIVED FROM A DEBTOR) | | 500 | 500 |
| 23-JAN-2021 | TELEPHONE EXPENSE A/C DR. WATER BILL EXPENSE A/C DR. ELECTRICITY EXPENSE A/C DR. TO BANK CREDIT A/C (BEING EXPENSES PAID ON CREDIT TRANSFER) | | 56 20 235 | 311 |
| 23-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 3200 | 3200 |
| 24-JAN-2021 | SALARY A/C DR. EPF A/C DR. SOCSO A/C DR. TO CASH A/C (BEING SALARY,EPF,SOCSO PAID IN CASH) | | 3000 300 50 | 3350 |
| 24-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 2800 | 2800 |
| 25-JAN-2021 | SHOP RENT A/C DR. TO BANK A/C (BEING RENT PAID BY CHEQUE) | | 1500 | 1500 |
| 25-JAN-2021 | HAN SENG CO. A/C DR. TO BANK A/C (BEING AMOUNT PAID TO HAN SENG CO. BY CHEQUE) | | 20,000 | 20,000 |
| 25-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 2780 | 2780 |
| 26-JAN-2021 | PERDANA SDN BHD A/C DR. TO SALES A/C (BEING GOODS SOLD ON CREDIT) | | 300 | 300 |
| 26-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 2500 | 2500 |
| 26-JAN-2021 | PURCHASES FOR INVENTORY A/C DR. TO ALI AHMAD COMPANY A/C (BEING ITEMS FOR INVENTORY PURCHASED FOR SALE ON CRE | | 12,000 | 12,000 |
| 26-JAN-2021 | PURCHASES FOR INVENTORY A/C DR. TO BANK A/C (BEING ITEMS PURCHASED FOR INVENTORY BY CHEQUE) | | 5100 | 5100 |
| 27-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 3000 | 3000 |
| 27-JAN-2021 | SARIKAT ALI A/C DR. TO PURCHASE RETURN A/C (BEING GOODS RETURNED ON DAMAGE) | | 2350 | 2350 |
| 28-JAN-2021 | SAKTI SDN A/C DR. TO BANK A/C (BEING OUTSTANDING AMOUNT PAID BY CHEQUE) | | 300 | 300 |
| 28-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 3000 | 3000 |
| 28-JAN-2021 | OFFICE EQUIPMENT A/C DR. TO CASH A/C (BEING ADDITIONAL OFFICE EQUIPMENT PURCHASED IN CASH) | | 2500 | 2500 |
| 29-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 3500 | 3500 |
| 30-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 4000 | 4000 |
| 31-JAN-2021 | BANK A/C DR. TO SALES A/C (BEING CASH SALES PAID TO BANK) | | 4500 | 4500 |
