INTRODUCTION

Siti Rokiah started a business selling books on the September 1, 2022. She named the bookstore as Rokiah Bookstore Enterprise. She sells a variety of books for all ages. The store is located at 723D-1, Vanda Business Park, Jalan Sungai Dua, Desa Permai Indah, 11700 Gelugor, Pulau Pinang.

1. Name of the business	ROKIAH BOOKSTORE ENTERPRISE
2. Place of business	723D-1, Vanda Business Park, Jalan Sungai Dua, Desa Permai Indah, 11700 Gelugor, Pulau Pinang.
3.Operating hours	Everyday 8.00am to 10.00pm
4. Business activities	Selling a variety of books for all ages
5. Capital contribution	1. Bank RM 30,000 2. Cash RM 5,000 3. Furniture RM 5,000
6. Financial year end	31 August 2023
7. Month of the transaction	September 2022
8. Name of owner	Siti Rokiah Mohamad Jalil

BUSINESS TRANSACTIONS OF SEPTEMBER 2022

Date	Transaction
1	Started the business with cash RM5,000 , bank RM30,000, and furniture RM5,000
1	The business made a loan from the Bank worth RM20,000
2	Bought office equipment with cash from Tingkap Enterprise worth RM3,500
3	Purchases goods from Pustaka Sdn. Bhd. On credit worth RM7,200
3	Sold goods on credit to Tan Heg worth RM2,350
4	Returned some broken office equipment to Tingkap Enterprise worth RM300
5	Bought a new A/C on credit for the office from DA/C Sdn. Bhd. worth RM1,330
6	Bought a photostat machine worth RM950 from Naiki Enteprise paid with cheque
7	Fully paid to Tingkap Enterprise with cheque valued RM3,500 and received discount of RM200
8	Bought a van vehicle
9	Sold goods to Ariffin worth RM700 paid with cash
11	Owner took cash RM400 to paid his daughter tuition fees
11	Ariffin returned goods worth RM150
13	Purchases good with Rakyat Enterprise cash worth RM540
14	Received a cheque worth RM2,300 for full payment from Tan Heg after given discount RM50
15	Sold goods on credit to Hanafi worth RM645
15	Returned damage goods to Rakyat Enterprise worth RM75
16	Hanafi bought wrong exercise book and return it worth RM100
18	Paid utility bills with cash worth RM435
20	Purchase goods with from Pustaka Sdn. Bhd. on credit worth RM5,600
21	Fully paid to Pustaka Sdn. Bhd. with cheque worth RM12,800
22	Received rental payment with cash worth RM150 from Rayan Bakery Bhd. who rent photostat machine to make flyers
23	Sold goods on credit to Bappe valued RM7,500

a. Journalise the business transactions in the appropriate journals (sales journal, purchase journal, return inwards journal, return outwards journal, cash receipts journal, cash payments journal, and general journal).

b. Prepare the appropriate ledgers accounts (General ledgers, purchase ledgers and sale ledgers).

c. Prepare a Trial Balance as at the end of the month.