ACCOUNTING REPORT (20

CASH AND BANK INFLOW

DESCRIPTION JANUARY FEBRUARY MARCH APRIL MAY

OPENING BALANCE 146,200 144,800 143,700 137,950
RECEIVED FROM ACCO 0 3,000 4,000 800 2,000
Capital Zendaya 60,000
Capital Tom 50,000
Capital Andrew 40,000
Cash sales 12,000 12,900 13,200 14,250 15,100
Loan from bank
Capital Investors 150,000

TOTAL INFLOW 162,000 162,100 162,000 158,750 305,050

CASH AND BANK OUTFLOW

DESCRIPTION JANUARY FEBRUARY MARCH APRIL MAY

PAID TO ACCOUNT PAY 0 1,000 1,500 3,000 2,000
cash purchase 4,000 4,500 5,000 6,000 7,000
rental 850 850 850 850 850
utilities 2,100 2,100 2,100 2,100 2,100
Insurances 200 200 200 200 200
advertisement 250 250 250 250 250
salaries and wages 2,400 2,400 2,400 2,400 2,400
office equipment-cost 3,000 3,000 3,000 3,000 3,000
Office equipment-interest 300 300 300 300 300
vehicle-cost 2,000 2,000 2,000 2,000 2,000
Vehicle-interest 200 200 200 200 200
loan- principle
loan- interest
Petrol 500 500 500 500 500
TOTAL OUTFLOW 15,800 17,300 18,300 20,800 20,800
CLOSING BALANCE 146,200 144,800 143,700 137,950 284,250

ACCOUNT RECEIVABLE
JANUARY FEBRUARY MARCH APRIL MAY
Balance b/f 0 2,000 1,500 4,500
Sales on credit (AR) 5,000 3,500 3,800 3,000
(-) Received form AR 3,000 4,000 800 2,000
Net receivable 0 2,000 1,500 4,500 5,500

ACCOUNT PAYABLE
JANUARY FEBRUARY MARCH APRIL MAY
Balance b/f 0 4,600 5,100 5,600
Purchase on credit (AP) 5,600 2,000 3,500 1,500
(-) Paid to AP 1,000 1,500 3,000 2,000
Net Payable 0 4,600 5,100 5,600 5,100

Office Equipment year 1 year 2 year 3

cost/b/d 85,000 49,000 13,000
repayment 36,000 36,000 13,000
balance 49,000 13,000 0
Depreciation rate

motor vehicle
cost/b/d 100,000 76,000 52,000
repayment 24,000 24,000 24,000
balance 76,000 52,000 28,000
ACCOUNTING REPORT (2022)

JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER

284,250 283,400 344,550 341,700 335,600 333,700 328,600
2,500 1,500 1,500 1,500 5,000 4,000 6,000

17,450 18,500 20,000 18,250 17,450 16,250 21,200

65,000

304,200 368,400 366,050 361,450 358,050 353,950 355,800

JUNE JULAI AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER

1,500 3,000 3,000 4,000 2,000 3,000 2,000
7,500 8,000 8,500 9,000 9,500 9,500 10,000
850 850 850 850 850 850 850
2,100 2,100 2,100 2,100 2,100 2,100 2,100
200 200 200 200 200 200 200
250 250 250 250 250 250 250
2,400 2,400 2,400 2,400 2,400 2,400 2,400
3,000 3,000 3,000 3,000 3,000 3,000 3,000
300 300 300 300 300 300 300
2,000 2,000 2,000 2,000 2,000 2,000 2,000
200 200 200 200 200 200 200
1,000 1,000 1,000 1,000 1,000 1,000
50 50 50 50 50 50
500 500 500 500 500 500 500
20,800 23,850 24,350 25,850 24,350 25,350 24,850
283,400 344,550 341,700 335,600 333,700 328,600 330,950

JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER

5,500 9,500 12,000 13,800 20,900 21,900 23,400
6,500 4,000 3,300 8,600 6,000 5,500 4,800
2,500 1,500 1,500 1,500 5,000 4,000 6,000
9,500 12,000 13,800 20,900 21,900 23,400 22,200

JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER

5,100 5,600 6,100 7,100 5,200 6,200 7,200
2,000 3,500 4,000 2,100 3,000 4,000 1,600
1,500 3,000 3,000 4,000 2,000 3,000 2,000
5,600 6,100 7,100 5,200 6,200 7,200 6,800
 2022 2023 2024
100% 180% 220%
TOTAL TOTAL TOTAL
330,950 337,720
31,800 63,600 124,200
60,000
50,000
40,000
196,550 353,790 778,338
65,000
150,000
0
0
593,350 748,340 1,240,258

2022 2023 2024

100% 180% 220%
TOTAL TOTAL TOTAL
26,000 52,000 103,000
88,500 159,300 350,460
10,200 10,200 10,200
25,200 45,360 99,792
2,400 4,320 9,504
3,000 3,000 3,000
28,800 51,840 114,048
36,000 36,000 13,000
3,600 3,600 3,600
24,000 24,000 24,000
2,400 2,400 2,400
6,000 12,000 12,000
300 600 600
6,000 6,000 6,000
262,400 410,620 751,604
330,950 337,720 488,654

TOTAL TOTAL TOTAL

22,200 66,600
54,000 108,000 211,000
31,800 63,600 124,200
22,200 66,600 153,400

TOTAL TOTAL TOTAL

6,800 20,400
32,800 65,600 125,600
26,000 52,000 103,000
6,800 20,400 43,000
 DAHAN.CO SDN BHD
TRIAL BALANCE AS ON 1 JANUARY 2022
2022 2023
Debit Credit Debit Credit
Cash and bank 330,950 337,720
Account receivable 22,200 66,600
Account payable 6,800 20,400
Capital Zendaya 60,000 60,000
Capital Tom 50,000 50,000
Capital Andrew 40,000 40,000
Sales 250,550 461,790
Purchase 121,300 224,900
rental 10,200 10,200
utilities 25,200 45,360
Insurances 2,400 4,320
advertisement 3,000 3,000
salaries and wages 28,800 51,840
Office equipment-interest 3,600 3,600
Vehicle-interest 2,400 2,400
loan- principle 6,000 12,000
loan- interest 300 600
Petrol 6,000 6,000
Loan from bank 65,000 59,000
Capital Investors 150,000 150,000
Office equipment-cost 85,000 85,000
Depreciation - Office equipment 3,600 3,600
Accumulated depreciation - Office equipment 3,600 7,200
Motor vehicle-cost 100,000 100,000
Depreciation - motor vehicle 3,600 3,600
Accumulated depreciation - motor vehicle 3,600 7,200

Opening inventory 0 5,000

hire purchase creditor-office equipment 49,000 13,000

hire purchase creditor-motor vehicle 76,000 52,000
retained profit opening balance 0 45,150

754,550 754,550 965,740 965,740

0 0
 2024
Debit Credit
488,654
153,400
43,000
60,000
50,000
40,000
989,338
476,060
10,200
99,792
9,504
3,000
114,048
3,600
2,400
12,000
600
6,000
47,000
150,000
85,000
3,600
10,800
100,000
3,600
10,800

8,500

0
28,000
151,020

1,579,958 1,579,958

0
 DOUBLE M SDN BHD
STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2022
2022
RM RM
Sales 250,550
(-) cost of goods sold
(+)Purchases 121,300
opening Inventory -
Closing Inventory 5,000
Cost of good sold 116,300
Gross Profit 134,250
(-) Operating expenses
rental 10,200
utilities 25,200
Insurances 2,400
advertisement 3,000
salaries and wages 28,800
Office equipment-interest 3,600
Vehicle-interest 2,400
Petrol 6,000
loan- interest 300
Depreciation - Office equipment 3,600
Depreciation - motor vehicle 3,600
89,100
Net Profit/Loss 45,150
31 DECEMBER 2022
2023 2024
RM RM RM RM
461,790 989,338

224,900 476,060
5,000 8,500
8,500 10,000
221,400 474,560
240,390 514,778

10,200 10,200
45,360 99,792
4,320 9,504
3,000 3,000
51,840 114,048
3,600 3,600
2,400 2,400
6,000 6,000
600 600
3,600 3,600
3,600 3,600
134,520 256,344
105,870 258,434
 DOUBLE M SDN BHD
STATEMENT OF FINANCIAL POSITION
RM RM
NON CURRENT ASSETS
Motor Vehicle 100,000
(-) Accumulated depreciation - motor vehicle 3,600
96,400
Office Equipment 85,000
(-) Accumulated depreciation - office equipment 3,600
81,400
177,800
CURRENT ASSETS
Closing inventory 5,000
Cash and bank 330,950
Account receivable 22,200
358,150
TOTAL ASSETS 535,950

Financed by:
Capital Zendaya 60,000
Capital Tom 50,000
Capital Andrew 40,000
Capital Investor 150,000
300,000
(+) Net Profit 45,150
345,150
NON CURRENT LIABILITY:
Loan 59,000

CURRENT LIABILITY:
hire purchase creditor-office equipment 49,000
hire purchase creditor-motor vehicle 76,000
Account Payable 6,800
535,950

0
RM RM RM RM

100,000 100,000
7,200 10,800
92,800 89,200
85,000 85,000
7,200 10,800
77,800 74,200
170,600 163,400

8,500 10,000
337,720 488,654
66,600 153,400
412,820 652,054
583,420 815,454

60,000 60,000
50,000 50,000
40,000 40,000
150,000 150,000
300,000 300,000
151,020 409,454
451,020 709,454

47,000 35,000

13,000 0
52,000 28,000
20,400 43,000
583,420 815,454

0 0