T$-$ACCOUNTS

ILLUSTRATION $3$

UniElectrical & Engineering Enterprise is a business entity dealing with electrical engineering services. The requirement is to transfer al the business transactions into ledger accounts $(t-$account$).$ The accounts should be balance off.

Jun $2$ Owner, Mr$.$ Yasser invested cash of RM$12,000$ and brought in office equipment valued at $RM7,500$ into the sole trader business.

$5$ In order to have a smooth business operation, Mr$.$ Yasser had bought in a computer worth RM$1,250$ from HP Corporation Sdn$.$ Bhd$,$

$7$ Purchased goods for cash, RM$1,000$ from Hoi Hoi Enterprise.

$10$ Purchased goods on credit from Sania Corporation worth RM$2,500$ and received $5\%$ trade discount.

$12$ Receive payment for electrical services by cash worth RM$590$ from Hakim and by credit from Walid worth RM$1,200.$

$15Mr.$ Yasser returned goods worth RM$450$ to Hoi Hoi Enterprise as they were not of good quality.

$18$ Pay laundry expense RM$120$ by cash.

$19$ Received a cheque for RM$5,000$ being a loan from MAYBANK.

ILUSTRATION $1$

$21$ Owner took RM$1,000$ from petty cash for personal use.

$25$ Owner deposited R$500$ into the business as additional capital by cheque

$26$ Received cash RM$750$ from foreign delegates for the services sold.

$27$ Walid issued a cheque as his full debt settlements after allowing cash discount of $5\%.$

$30$ Rental paid RM$750$ for one month's rent on the store by cheque