Identify the books of prime entry used to record the following
transactions.
Transactions Books of Prime
Entry/Special
Journals
Example: Purchased goods of RM4,000 on credit from
Rekka Enterprise. Purchase Journal
i. Kaison Bhd bought a piece of land worth RM70,000
on credit.
ii. Received payment from customer for goods
delivered amounting to RM12,500.
iii. A credit customer returned goods of RM900 due to
wrong specification.
iv. Paid insurance premium amounting RM3,000 cash.
v. Issued cheque to Alken Enterprise for goods
purchased worth RM2,500.
vi. The business returned goods to Donald Trading
costing RM2,000 due to damage on delivery.
vii. Sold goods worth RM6,600 to Maya on credit.
viii. Purchased goods from AI-Ikhsan Enterprise worth
RM16,700 on credit.
ix. Purchased office furniture from Syarikat SAW at a
price of RM14,500 cash.
x. Cash sales to Megan amounting RM1,000.
Sr.No | Transactions | Journal Books |
1 | Kaison Bhd bought a piece of land worth RM70,000 on credit. | Journal Proper |
2 | Received payment from customer for goods delivered amounting to RM12,500. | Cash book |
3 | Credit customer returned goods of RM900 due to wrong specification. | Sales Return |
4 | Paid insurance premium amounting RM3,000 cash. | Cash Book |
5 | Issued cheque to Alken Enterprise for goods purchased worth RM2,500. | Cash book |
6 | The business returned goods to Donald Trading costing RM2,000 due to damage on delivery. | Purchase Return book |
7 | Sold goods worth RM6,600 to Maya on credit. | Sales book |
8 | Purchased goods from AI-Ikhsan Enterprise worth RM16,700 on credit. | Purchases book |
9 | Purchased office furniture from Syarikat SAW at a price of RM14,500 cash. | Cash Book |
10 | Cash sales to Megan amounting RM1,000. | Cash book |
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