WorksheetsDPA10013 DOUBLE ENTRIES
Total questions: 20
Worksheet time: 1hrs 2mins
Bought a car from Shafie Used Car RM 45,000. Paid by cheque RM 5,000 as deposit and balance hire purchase. Bought a car from Shafie Used Car RM 45,000. Paid by cheque RM 5,000 as deposit and balance hire purchase.
DR Vehicle RM45,000 CR Bank RM5,000 CR Shafie Used car RM 40,000
DR Vehicle RM45,000 CR Bank RM40,000 CR Shafie Used car RM 40,000
DR Vehicle RM40,000 CR Bank RM 5,000 CR Shafie Used car RM 40,000
DR Vehicle RM45,000 CR Bank RM5,000 CR Shafie Used car RM 45,000
Paid deposit telephone by cash RM 500.
DR Telephone expenses RM 500 CR Cash RM 500
DR Deposit Telephone RM 500 CR Cash RM 500
DR Telephone expenses RM 500 CR Bank RM 500
DR Telephone expenses RM 900 CR Cash RM 900
Bought merchandise from Gabby RM 5,000 by credit.
DR Creditor Gabby RM 5,000 CR Purchase RM 5,000
DR Purchase RM 5,000 CR Creditor RM 5,000
DR Merchandise RM 5,000 CR Creditor Gabby RM 5,000
DR Purchase RM 5,000 CR Creditor Gabby RM 5,000
Cash sale RM1200.
(a)
Send invoice amounted RM 3000 to Kak Kiah Trading. (credit sale)
DR Creditor Kak Kiah Trading RM 3,000 CR Sale RM 3,000
DR Debtor Kak Kiah Trading RM 3,000 CR Sale RM 3,000
DR Debtor Kak Kiah Trading RM 3,000 CR Invoice RM 3,000
DR Invoice RM 3,000 CR Sale RM 3,000
Paid wages by cash RM 300.
DR Wages RM 800 CR Cash RM 800
DR Bank RM 300 CR Cash RM 300
DR Paid RM 300 CR Cash RM 300
DR Wages RM 300 CR Cash RM 300
Withdraw goods from store for personal use RM100.
DR Goods RM 100 CR Purchase RM 100
DR Personal RM 100 CR Purchase RM 100
DR Drawing RM 100 CR Purchase RM 100
DR Drawing RM 100 CR Goods RM 100
Receive cheque RM2000 from Kak Kiah Trading.
DR Receive RM 2,000 CR Debtor Kak Kiah Trading RM 2,000
DR Cash RM 2,000 CR Debtor Kak Kiah Trading RM 2,000
DR Bank RM 2,000 CR Debtor Kak Kiah Trading RM 2,000
DR Bank RM 2,000 CR Cheque RM 2,000
Paid by cheque RM 3500 to Gabby.
DR Creditor Gabby RM 3,500 Cr Bank RM 3,500
DR Paid RM 3,500 Cr Bank RM 3,500
DR Bank RM 3,500 Cr Creditor Gabby RM 3,500
DR Creditor Gabby RM 3,500 Cr Paid RM 3,500
Paid by cash petrol expenses RM 300.
DR Petrol expenses RM 300 CR Cash RM 300
DR Petrol expenses RM 300 CR Paid RM 300
DR Electricity expenses RM 300 CR Cash RM 300
DR Petrol expenses RM 300 CR Bank RM 300
Owner add a laptop into the business RM 2,400.
DR Office equipment RM 2,400 CR Owner RM 2,400
DR Owner RM 2,400 CR Capital RM 2,400
DR Office equipment RM 2,400 CR Business RM 2,400
DR Office equipment RM 2,400 CR Capital RM 2,400
Debtor cannot paid his debt RM 4,900.
DR Bad debt recovered RM 4,900 CR Debtor RM 4,900
DR Paid RM 4,900 CR Debtor RM 4,900
DR Bad debt RM 4,900 CR Debtor RM 4,900
DR Bank RM 4,900 CR Debtor RM 4,900
Paid salary by cheque RM 9,000.
DR Salary RM 9,000 CR Bank RM 9,000
DR Paid RM 9,000 CR Bank RM 9,000
DR Salary RM 9,000 CR Cash RM 9,000
DR Salary RM 7,000 CR Bank RM 9,000
Purchase stationery for office used RM 4,560 by credit from Jujaya Sdn Bhd
DR Purchase RM 4,560 CR Jujaya Sdn Bhd RM 4,560
DR Office equipment RM 4,560 CR Jujaya Sdn Bhd RM 4,560
DR Stationery RM 4,560 CR Creditor RM 4,560
DR Stationery RM 4,560 CR Jujaya Sdn Bhd RM 4,560
Return faulty merchandise to Creditor Gamelan RM 7,800.
DR Creditor Gamelan RM 7,800 CR Sale return / Return outwards RM 7,800
DR Creditor Gamelan RM 7,800 CR Purchase return / Return Inwards RM 7,800
DR Creditor Gamelan RM 7,800 CR Purchase return / Return outwards RM 7,800
DR Faulty RM 7,800 CR Purchase return / Return outwards RM 7,800
Withdraw cash from bank RM 7,000 for office used.
DR Bank RM 7,000 CR Cash RM 7,000
DR Office RM 7,000 CR Bank RM 7,000
DR Cash RM 7,000 CR Capital RM 7,000
DR Cash RM 7,000 CR Bank RM 7,000
Received goods from Jimat PPDP RM 5,890 because wrong brand.
DR Purchase return / Return outwards RM 5,890 CR Debtor Jimat PPDP RM 5,890
DR Sale return / Return inwards RM 5,890 CR Debtor Jimat PPDP RM 5,890
DR Sale return / Return inwards RM 5,890 CR Creditor RM 5,890
DR Sale return / Return inwards RM 5,890 CR Creditor Jimat PPDP RM 5,890
Cash sale RM 5,300 and owner bank in RTB Bank.
DR Bank RM 5,300 CR RTB Bank RM 5,300
DR RTB Bank RM 5,300 CR Sale RM 5,300
DR Owner RM 5,300 CR Sale RM 5,300
DR Bank RM 5,300 CR Sale RM 5,300
Owner took goods RM 2,000 from store and used it to promote in the store.
DR Promotion RM 2,000 CR Purchase RM 2,000
DR Store RM 2,000 CR Purchase RM 2,000
DR Promotion RM 2,000 CR Goods RM 2,000
DR Drawing RM 2,000 CR Purchase RM 2,000
Owner paid his daughter insurance using cheque from his business RM500.
DR Insurance RM 500 CR Bank RM 500
DR Drawing RM 500 CR Capital RM 500
DR Business RM 500 CR Bank RM 500
DR Drawing RM 500 CR Bank RM 500
