Book of Prime Entry

Start business with cash in bank account amounted RM40,000

• Cash Receipt Journal

• General Journal

• Sales Journal

• Cash Payment Journal

Purchased computer RM 2,000 by cheque for office use

• General Journal

• Sales Journal

• Purchase Journal

• Cash Payment Journal

Sold goods on credit to Ramona RM800

• Cash Payment Journal

• Cash Receipt Journal

• Sales Journal

• Purchase Journal

The owner brought in a personal motor vehicle for business use amounting RM14,500

• General Journal

• Cash Receipt Journal

• Sales Journal

• Cash Payment Journal

Pay rental expense of RM 1,400 by cash

• General Journal

• Cash Payment Journal

• Cash Receipt Journal

• Expense Journal

The owner took RM 300 from the bank and RM200 of goods for personal use

• Cash Payment Journal

• Cash Receipt Journal

• General Journal

• Drawing Journal

Sales on credit have been returned by the customer amounted RM100

• Return outwards journal

• Return inwards journal

• General journal

• Sales Journal

Banked in cash RM 3,000

• Cash Receipt Journal

• Cash Payment Journal

• General Journal

• Bank Journal

Brought in additional cash amounting RM15,000 to the business

• General Journal

• Cash Receipt Jounal

• Cash Payment Journal

• Capital Journal

Purchased goods worth RM5,000 on credit

• Cash Payment Journal

• Sales Journal

• Cash Receipt Journal

• Purchase Journal