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    Example Accounting Ledgers ACC406

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    AinaAteerah
    This document shows the subsidiary ledgers for various accounts of a company. It includes accounts for capital, purchases, creditors, returns, cash, sales, drawings, bank, debtors, discounts, interest, rent, salaries and utilities. Each subsidiary ledger provides the date, description and amount (RM) for debits and credits to each account, as well as beginning and ending balances.

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    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd

    Example Accounting Ledgers ACC406

    Uploaded by

    AinaAteerah
    79 views5 pages
    This document shows the subsidiary ledgers for various accounts of a company. It includes accounts for capital, purchases, creditors, returns, cash, sales, drawings, bank, debtors, discounts, interest, rent, salaries and utilities. Each subsidiary ledger provides the date, description and amount (RM) for debits and credits to each account, as well as beginning and ending balances.

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    Example of accounting ledgers

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    This document shows the subsidiary ledgers for various accounts of a company. It includes accounts for capital, purchases, creditors, returns, cash, sales, drawings, bank, debtors, discounts, interest, rent, salaries and utilities. Each subsidiary ledger provides the date, description and amount (RM) for debits and credits to each account, as well as beginning and ending balances.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    79 views5 pages

    Example Accounting Ledgers ACC406

    Uploaded by

    AinaAteerah
    This document shows the subsidiary ledgers for various accounts of a company. It includes accounts for capital, purchases, creditors, returns, cash, sales, drawings, bank, debtors, discounts, interest, rent, salaries and utilities. Each subsidiary ledger provides the date, description and amount (RM) for debits and credits to each account, as well as beginning and ending balances.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 5

    2.

    4 SUBSIDIARY LEDGERS ACCOUNT


    GENERAL LEDGER
    Capital A/C
    Date Description RM Date Description RM
    2018 Balance c/d 157000 2018 Bank 77000
    Cash 80000

    157000 157000
    Balance b/d 157000

    Purchases A/C
    Date Description RM Date Description RM
    2018 Creditors- We Care 20000 2018 Drawings 40
    Sdn.Bhd.
    Creditors -Hexagon 20000 Balance c/d 39960
    Quest Sdn.Bhd.

    40000 40000
    Balance b/d 39960

    Creditor- We Care Sdn. Bhd. A/C


    Date Description RM Date Description RM
    2018 Return Outwards 1000 2018 Purchases 20000
    Bank 19800 Balance c/d 800

    20800 20800
    Balance b/d 800

    Return Outwards A/C


    Date Description RM Date Description RM
    2018 Balance c/d 1500 2018 Creditors – We Care 1000
    Sdn.Bhd.
    Creditors- Hexagon 500
    Quest Sdn. Bhd.

    1500 1500
    Balance b/d 1500

    8
    Cash A/C
    Date Description RM Date Description RM
    2018 Capital 80000 2018 Other Expenses- 8000
    Salaries
    Sales -Klinik 500 Other Expenses- 1200
    Mediviron Utilities
    Sales-Kedai Jamu 6000 Balance c/d 95600
    Putrajaya
    Sales-Klinik 8000
    Mediviron
    Sales -Kedai Jamu 9500
    Putrajaya
    Other Revenue - Rent 800

    104800 104800
    Balance b/d 95600

    Sales A/C
    Date Description RM Date Description RM
    2018 Balance c/d 63500 2018 Cash 500
    Debtors – Farmasi 25000
    Nextstage
    Cash 6000
    Debtors- Farmasi 15000
    Nextstage
    Cash 8000
    Cash 9500
    63500 63500
    Balance b/d 63500

    Drawing A/C
    Date Description RM Date Description RM
    2018 Bank 100 2018 Balance c/d 140
    Purchases 40

    140 140
    Balance b/d 140

    9
    Bank A/C
    Date Description RM Date Description RM
    2018 Capital 77000 2018 Creditors – We Care 19800
    Drawing 100 Sdn.Bhd.
    Debtors – Farmasi 25000 Discount Received 200
    NextStage Creditors -Hexagon 2000
    Balance c/d 80900
    Discount Allowed 1000
    Other Revenue- 800
    Interest

    102900 102900
    Balance b/d 80900

    Creditors – Hexagon A/C


    Date Description RM Date Description RM
    2018 Return Outwards 500 2018 Purchases 20000
    Bank 2000
    Balance c/d 17500

    20000 20000
    Balance b/d 17500

    Debtors – Next Stage A/C


    Date Description RM Date Description RM
    2018 Sales 15000 2018 Bank 25000
    Balance c/d 10000

    25000 25000
    Balance b/d 10000

    Discount Received A/C


    10
    Date Description RM Date Description RM
    2018 Bank 20000 2018 Balance c/d 20000

    20000 20000
    Balance b/d 20000

    Discount Allowed A/C


    Date Description RM Date Description RM
    2018 Balance c/d 25000 2018 Bank 25000

    25000 25000
    Balance b/d 25000

    Other Revenue-Interest
    Date Description RM Date Description RM
    2018 Balance c/d 800 2018 Bank 800

    800 800
    Balance b/d 800

    Other Revenue-Rent
    Date Description RM Date Description RM
    2018 Balance c/d 850 2018 Cash 850

    850 850
    Balance b/d 850

    Other Expenses-Salaries
    Date Description RM Date Description RM
    2018 Cash 8000 2018 Balance c/d 8000

    8000 8000
    Balance b/d 8000

    11
    Other Expenses-Utilities
    Date Description RM Date Description RM
    2018 Cash 1200 2018 Balance c/d 1200

    1200 1200
    Balance b/d 1200

    12

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