BOOK OF PRIME ENTRY

Zaqwan

JAN 20X1 TRANSACTIONS BOOK OF PRIME ENTRY

1 Zaqwan started a business with RM50,000 cash
in hand
2 The business deposited RM20,000 of the cash
into bank account.
4 Received RM15,000 loan by cheque
5 Zaqwan withdrew RM300 cash for his personal
use
7 Paid rent by cash RM1,000
8 Received commission by cheque RM2,500
10 Purchase of goods by cheques RM3,000 from
supplier A
15 Purchase of goods from Nain enterprise by
credit amounted RM5,000
16 Sale of goods to customer A RM1,000 by cash
19 Sales of good to Humaira RM2,000 in credit
20 Return goods worth RM500 to supplier A and
received cheque
21 Return goods worth RM300 to Nain enterprise
24 RM200 worth of goods returned by Humaira
26 Nain enterprise allowed cash discount of RM700
for full settlement of amount owed by cheques
29 Humaira settled amount owed by cash after
being allowed cash discount of 20%
30 Purchase office equipment RM1,000 by cheque
Alisha

DEC 2021 TRANSACTIONS BOOK OF PRIME ENTRY

1 Alisha started the business with RM30,000 cash
at bank and RM10,000 cash in hand
3 Purchased health supplement product worth
RM5,000 from Greenish Sdn Bhd on credit
5 Sold herbal supplement amounted to RM2,400 to
Ahmed on credit
8 Purchased display rack worth RM4,600 from FB
design and paid RM2,600 by cheque
10 Alisha took out cash and 6 bottles of
multivitamins product amounted to RM300 and
RM500 respectively for her personal use
14 Returned unregulated health supplement worth
RM560 to Greenish Sdn Bhd.
17 Ahmed returned flawed supplement worth
RM380
20 Cash sales to Happy Living shop worth RM2,000
25 Paid rent amounted to RM2,000 by cheque
31 Alisha brought in her computer worth RM4,000
into the business for business use
Handout 1

APRIL TRANSACTIONS BOOK OF PRIME ENTRY

1 The owner banked in cash to the business
RM20,000
2 Purchase of goods by cheque RM2,000 from
Khairy
4 The owner brought office equipment worth
RM800 into the business
5 Sold goods worth RM3,500 to Wan by cash
8 Paid rental RM1,000 by cash
10 Bought goods on credit from Ali worth RM100
11 Sold goods on credit to Lim worth RM200
16 Goods returned by Lim worth RM20
18 The owner took goods worth RM90 for personal
use
19 Return goods worth RM10 by Ali
20 Bought goods on credit from Rama worth RM200

21 Sold goods on credit to Min worth RM300

22 Goods returned by Min worth RM30
22 Paid RM90 to Ali by cheque
23 Received RM150 by cheque from Lim
25 Return goods worth RM15 by Rama
25 Received RM250 by cheque from Min
26 Sold goods on credit to Man worth RM400
27 Received a cheque RM350 from Man
28 Paid RM140 to Rama by cheque
28 Bought goods on credit from Chan worth RM300

28 Paid RM280 to Chan by cheque

29 Sold goods to Mai worth RM1,000 by cash
30 Paid utility bills RM100 by cheque
JANUARY 2022

DEC 2021 TRANSACTIONS BOOK OF PRIME ENTRY

5 Made a credit purchase of a wrapping machine
from Cendana berhad for RM5,500
7 Dahlia enterprise purchased RM1,000 worth of
gifts and souvenirs as well as 40 bouquets of
roses and lilies for RM1,800 from Gaharu
Trading.The credit term received is 5/30, net
45
8 Some of the roses purchased from Gaharu
Trading are of the wrong colour.Dahlia
returned the roses worth RM500 back to the
supplier
12 Puan Teratai returned RM50 worth of gifts and
lilies on cash basis
14 Puan Teratai returned RM50 worth of gifts due
to wrong specifications
15 Cik cempaka took RM100 of gifts for her
nephew’s birthday party
16 Dahlia enterprise made credit sales of RM800
to Puan Kemboja with flowers and gifts
18 Puan kemboja returned RM200 of gifts due to
their bad condition
22 Cik cempaka brought in a delivery van into the
business.The delivery van is worth RM45,000
currently
27 Dahlia enterprise paid utilities expenses worth
RM200 using cheque
JULY 2022

JAN 2021 TRANSACTIONS BOOK OF PRIME ENTRY

1 Alisha started a business with RM30,000 cash
in hand , RM100,000 cash at bank and
furniture of RM15,000
2 Bought goods on credit from YouTech Sdn Bhd
amounting to RM12,000
5 Paid transportation cost of RM170 by cash to
carry the goods purchased into the business
premise
9 A customer, TechMe enterprise purchased
goods amounting to RM15,000 by credit
11 Due to some damages, Alisha returned goods
amounting to RM300 to YouTech Sdn Bhd
13 TechMe enterprise returned RM150 of goods
due to wrong specification of goods
16 Alisha withdrew goods amounting to RM200
for personal use
21 Received cheque from TechMe enterprise for
settlement of its debts
25 Alisha paid RM320 for water and electricity bill
by cash
JAN 2022 (YT)

DEC 2021 TRANSACTIONS BOOK OF PRIME ENTRY

1 Purchased goods worth RM2,000 from Shakri
Mini Market on credit
2 Some of the damaged goods worth RM200
were returned to Shakri Mini Market
3 Made cash sales worth RM500
5 The café provided catering service to Aydeen
enterprise worth RM4,000 on credit
7 Paid utility bills amounted to RM1,500 by cash
15 Aydeen enterprise settled its account by
cheque
19 Purchase a new brand microwave worth
RM6,000 on credit from Nafis Equipment
22 Miss kayla took goods worth RM250 for
personal use
25 Delivered food to customer at several office
premises and colleges. Total sales worth
RM2,000 for cash
29 Sent the business’s delivery van to workshop
for repairs.The cost was RM600 paid by cash
SEP 2021 (YT)

MAY TRANSACTIONS BOOK OF PRIME ENTRY

1 Seroja put into the business RM40,000 cash
2 Transferred RM25,000 cash into the bank
account
4 Bought goods from Siamang for RM4,250 on
credit
10 Sold goods to Gagak worth RM1,325 by
cheque
12 Bought goods from Murai RM670 by cash
16 Paid rent by cheque RM560
19 Returned some of the goods to Siamang worth
RM250
21 Seroja bought in a motor vehicle worth
RM25,600 bought with her own money into
the business
23 Sold goods in bulk to Layang for RM6,500
(before trade discount) on credit. Layang was
granted a trade discount of 5%
30 Seroja took out some goods worth RM975 for
her own uses