FUNDAMENTALS OF ACCOUNTING WORKBOOK 3RD EDITION QUESTION 2 The following accounts are taken from the books of Excellent Trading on 31 January 2012. Debit Cash Book DATE PARTICULAR CASH BANK DATE PARTICULAR (RM) (RM) Credit CASH (RM) BANK (RM) 5,600 2012 Jan 1 Balance b/d 6 6 Madina 8 Kelvin 10 Sales a/c 29 Sales a/c 2012 3,800 18,600 Jan 9 Purchases a/c 1,000 18 Purchases a/c 3,100 23 Travelling expense a/c 7,300 25 Salaries a/c a/ 1.650 26 Kencana 28 Sufiah 2,200 1,200 4.800 1,600 4,300 LEDGERS Madina Debit Credit DATE PARTICULAR AMOUNT (RM) DATE ) PARTICULAR AMOUNT (RM) 2012 2012 Jan 1 Balance b/d 5,200 Jan 6 Cash a/c 1,000 Debit Kelvin Credit DATE PARTICULAR AMOUNT (RM) 2012 Jan 1 AMOUNT (RM) DATE PARTICULAR 2012 6,800 Jan 8 Bank a/c Balance b/d 3,100 Debit Kencana Credit AMOUNT (RM) ( DATE PARTICULAR 2012 Jan 26 Cash a/c AMOUNT (RM) DATE ( PARTICULAR 2012 1,600 Jan 1 Balance b/d 3,500 Debit Sufiah Credit DATE PARTICULAR AMOUNT (RM) 2012 Jan 28 Bank a/c AMOUNT (RM) DATE PARTICULAR 2012 4,300 Jan 1 Balance b/d 8,800 THE TRIAL BALANCE 37 FUNDAMENTALS OF ACCOUNTING WORKBOOK 3RD EDITION Credit Debit Purchases a/c AMOUNT (RM) DATE PARTICULAR AMOUNT (RM) DATE PARTICULAR 2012 Jan 9 9 Bank a/c 18 Cash a/c 5,600 2,200 Credit Debit Travelling expense a/c AMOUNT (RM) DATE PARTICULAR AMOUNT (RM) DATE PARTICULAR 2012 Jan 23 Cash a/c 1,200 Credit Debit Salaries a/c PARTICULAR AMOUNT (RM) DATE PARTICULAR AMOUNT (RM) DATE 2012 Jan 25 Bank a/c 4.800 Debit Sales alc Credit DATE PARTICULAR AMOUNT (RM) ( AMOUNT (RM) DATE PARTICULAR 2012 Jan 10 Bank a/c 29 Cash a/c 7,300 1.650 Debit Credit DATE PARTICULAR Capital alc AMOUNT (RM) DATE 2012 Jan 1 PARTICULAR AMOUNT (RM) ) Balance b/d 22,100 You are required to: close the Cash book. i) balance off the accounts. mi) prepare the Trial Balance of Excellent Trading as at 31 January 2012 (Trial Balance: RM37,450)