ATF 20603

FINANCIAL ACCOUNTING
CLASS:
L3
LECTURER NAME:
EN.ZUL KARAMI BIN CHE MUSA

NO. GROUP MEMBER’S NAME MATRIX NO.

1. NUR ZUL ALINA BINTI A23A2073

MOHD ZUKHAIRI
2. UMIE AINA BINTI NASIR A23A2115

3. NUR ANISHA SYAZWINA A23A2175

BINTI ARJUNAIDI
4. NOR SYAZLIN FARHANIS A23A1383
BINTI SHARIFF
5. NUR NABILAH BINTI A23A1434
KAMARUZI
 TABLE OF CONTENT

NO. CONTENTS PAGES

1 Intoduction
1

2 Background of the Business 2

3 Organizational Chart 3-4

4 Introducing of the Product 5

5 All transactions in General Journal 6-26

6 Describe the performance of the business with reference to 27

income statement and balance sheet information.

7 Suggest what area could be improved for the business 28

8 Conclude the report. 29

9 Attach 5 examples of source documents for the two-month 30-39

transactions.
1.0 INTRODUCTION
The company manufactures electronic goods and has formed a large area in the complex area known as the electronics
industry. A company involved in the distribution and production of electronic goods. Product brands that have been prepared
for customers are Panasonic, Sharp, Alba and others. Nexus Tech was established in 2022 founded by Nor Syazlin together
with her friends.

Before he established this company, Nor Syazlin had worked in a large company famous for the sale of electronic
equipment in Kuala Lumpur, Nor Syazlin knew that some stores were difficult to get stock of electronic goods in good
condition. For example, some stores often get stock with unsatisfactory graded quality. However, because of that, Nor Syazlin
has decided to open this company to help other traders to get stock of electronic goods with good quality. The electronic
goods offered are televisions of various sizes and various brands. Nor Syazlin then started planning to establish Nexus Tech
which offers high quality electronic goods.

This company runs a partnership. Comrades who often help him in this endeavor are Nur Anisha Syazwina, Umie
Aina, Nur Zul Alina and Nur Nabilah. After overcoming obstacles and obstacles, Nexus Tech was successfully established on 1
May 2022 with Nor Syazlin appointed as manager in this company.

1
2.0 BACKGROUND OF THE

SCOPE DETAILS
NAME OF BUSINESS NEXUS TECH

NATURE OF BUSINESS Television

We chose nexus tech because it is closely

related to the latest technology and is no
WHY CHOOSE THE NAME longer isolated for television users because
television is an important element to know the
latest current issues

BUSINESS LOCATION KB Mall, Jalan Hamzah, 15050 Kota

Bharu, Kelantan.

STARTED BUSINESS 1 May 2022

2
3.0 ORGANIZATIONAL
3.1 NEXUS TECH’S ORGANIZATIONAL CHART

MANAGER
NOR SYAZLIN FARHANIS
BINTI SHARIFF

ASSISTANT MANAGER
NUR ANISHA
SYAZWINA BINTI
AJUNAIDI

FINANCE MANAGER
UMIE AINA BINTI NASIR

OPERATION MANAGER 1 OPERATION MANAGER 2

NUR NABILAH BINTI KAMARUZI NUR ZUL ALINA BINTI MOHD ZUKHAIRI

3
3.2 ROLE OF EACH

POSITION JOB DESCRIPTION

MANAGER 1. Be a leader for the organizational

2. Responsibilities and supervising business operations
3. Managing orders and vendor relationship
4. Accountable for the performance and profitability of the
stall
5. Accomplishes department objectives by managing
staff planning
1. Supervising employees
2. Scheduling, maintaining inventory and evaluating
ASSISTANT MANAGER
employee performance
3. Be responsible for verifying purchase order quantity and
profit margin , stock balance before approval
4. Carrying out directives given by the manager
5. Ensure adequate orders of goods at all times

1. Fundraising to decide the balance between debt and

equity to maintain the company's financial stability
2. Profit Planner for ensure profitability through proper
factors such as pricing, competition, supply-demand
mechanism, and cost management
3. Develop financial plans, budgets and forecasts to
FINANCE MANAGER
guide financial activities and improve company
performance
4. Optimizing the combination of debt and equity
financing to manage costs and risks in the company
5. Prepare accurate financial statements and reports for
stakeholders and ensure compliance with regulations
1. Manage the store’s employees
2. Ensure continuous communication with managers, staff
OPERATION MANAGER 1 and vendors
3. Increase internal capacity by improving processes and
procedures
4. Manage data collection for metric updates
5. Manage inventory, production, sales and sourcing to
ensure efficient supply chain operations

4
4.0 INTRODUCING THE

TV SAMSUNG TV SHARP TV PANASONIC

SCREEN 1,920 x 1,080 3,840 x2,160 1,920 x 1,080

RESOLUTION

HDR Hdr10+(Dynamicmetadata) Hdr10, Hlg, Dolby Vision Hdr Smart

Andriod Mx650

BRIGHTNESS 1000 nits or above 450 – 550 nits 500-700 nits

Here, we include one example of our company’s sales merchandise poster and some details about the television. So, we
want to offer you all the very reasonable prices and affordable stuff! Various television brands to install at home we offer
you. Here we include our television product name types and prices to make it easier for you to choose which television is
right for your budget when buying it. So come to our store and compare our price!

5
 : Date : 25/06/2024
01:02:11 User ID : ADMIN
Journal of Transaction
NEXUS Page 6 of
R 6
DATE A/C A/C DESCRIPTION REF NO DEBIT CREDIT

Journal Type: BANK

04/05/2024 310-BIMB BIMB-KB OR-000012 8,000.00

1111 5.0 All transactions in
04/05/2024 310-BIMB BIMB-KB PV-000010 4,800.00
General Journal
1111
04/05/2024 500-0000 SALES OR-000012 8,000.00
1111
04/05/2024 600-0001 PURCHASE PV-000010 4,800.00
1111
05/05/2024 310-BIMB BIMB-KB OR-000013 12,000.00
1112
05/05/2024 500-0000 SALES OR-000013 12,000.00
1112
15/05/2024 310-BIMB BIMB-KB OR-000018 8,000.00
1114
15/05/2024 500-0000 SALES OR-000018 8,000.00
1114
18/05/2024 310-BIMB BIMB-KB PV-000030 7,500.00
1126
18/05/2024 600-0001 PURCHASE PV-000030 7,500.00
1126
11/06/2024 310-BIMB BIMB-KB PV-000016 2,000.00
1117
11/06/2024 902-0005 OFFICE EXPENSES PV-000016 2,000.00
1117
12/06/2024 310-BIMB BIMB-KB PV-000027 4,800.00
1125
12/06/2024 600-0001 PURCHASE PV-000027 4,800.00
1125
16/06/2024 310-BIMB BIMB-KB OR-000022 4,000.00
1114
16/06/2024 500-0000 SALES OR-000022 4,000.00
1114
24/06/2024 200-2001 COMPUTER PV-000023 3,000.00
1124
24/06/2024 310-BIMB BIMB-KB PV-000023 3,000.00
1124
25/06/2024 310-BIMB BIMB-KB PV-000011 1,000.00
1112
25/06/2024 902-0008 INSURANCE PV-000011 1,000.00
1112

AMOUNT : 55,100.00 55,100.00

6
 Date : 25/06/2024
01:02:11 User ID : ADMIN

Journal of Transaction
NEXUS Page 7 of
R 6
DATE A/C A/C DESCRIPTION REF NO DEBIT CREDIT

Journal Type: CASH

02/05/2024 320-0000 CASH IN HAND PV-000024 7,500.00

02/05/2024 600-0001 PURCHASE PV-000024 7,500.00

03/05/2024 320-0000 CASH IN HAND PV-000002 1,000.00

03/05/2024 902-0002 ADVERTISING PV-000002 1,000.00

05/05/2024 320-0000 CASH IN HAND PV-000025 7,000.00

05/05/2024 600-0001 PURCHASE PV-000025 7,000.00

08/05/2024 320-0000 CASH IN HAND OR-000014 8,800.00

08/05/2024 500-0000 SALES OR-000014 8,800.00

09/05/2024 320-0000 CASH IN HAND OR-000015 8,000.00

09/05/2024 500-0000 SALES OR-000015 8,000.00

10/05/2024 320-0000 CASH IN HAND OR-000016 9,000.00

1113
10/05/2024 500-0000 SALES OR-000016 9,000.00
1113
11/05/2024 320-0000 CASH IN HAND OR-000017 11,000.00

11/05/2024 320-0000 CASH IN HAND PV-000003 500.00

11/05/2024 500-0000 SALES OR-000017 11,000.00

11/05/2024 902-0004 STATIONERY PV-000003 500.00

16/05/2024 320-0000 CASH IN HAND PV-000026 8,750.00

16/05/2024 600-0001 PURCHASE PV-000026 8,750.00

17/05/2024 320-0000 CASH IN HAND OR-000019 6,000.00

17/05/2024 500-0000 SALES OR-000019 6,000.00

18/05/2024 200-2000 VAN PV-000004 6,000.00

18/05/2024 320-0000 CASH IN HAND PV-000004 6,000.00

24/05/2024 320-0000 CASH IN HAND PV-000005 1,000.00

24/05/2024 902-0001 BILL UTILITY PV-000005 1,000.00

01/06/2024 320-0000 CASH IN HAND PV-000006 1,800.00

01/06/2024 902-0000 SALARY PV-000006 1,800.00

02/06/2024 320-0000 CASH IN HAND PV-000007 2,000.00

02/06/2024 320-0000 CASH IN HAND PV-000031 7,500.00

02/06/2024 600-0001 PURCHASE PV-000031 7,500.00

02/06/2024 902-0003 RENT LAND PV-000007 2,000.00

03/06/2024 320-0000 CASH IN HAND PV-000008 300.00

03/06/2024 600-0004 CARRIAGE INWARDS PV-000008 300.00

06/06/2024 320-0000 CASH IN HAND PV-000032 4,500.00

7
06/06/2024 600-0001 PURCHASE PV-000032 4,500.00
 Date : 25/06/2024
01:02:11 User ID : ADMIN
Journal of Transaction
NEXUS Page 8 of
R 6
DATE A/C A/C DESCRIPTION REF NO DEBIT CREDIT
11/06/2024 300-A001 AHMAD HOLDING OR-000027 10,000.00

11/06/2024 320-0000 CASH IN HAND OR-000027 10,000.00

14/06/2024 320-0000 CASH IN HAND OR-000020 6,600.00

14/06/2024 500-0000 SALES OR-000020 6,600.00

15/06/2024 320-0000 CASH IN HAND OR-000021 8,800.00

15/06/2024 320-0000 CASH IN HAND PV-000009 1,800.00

15/06/2024 500-0000 SALES OR-000021 8,800.00

15/06/2024 902-0000 SALARY PV-000009 1,800.00

16/06/2024 320-0000 CASH IN HAND PV-000028 7,000.00

16/06/2024 600-0001 PURCHASE PV-000028 7,000.00

18/06/2024 320-0000 CASH IN HAND OR-000023 12,000.00

1116
18/06/2024 500-0000 SALES OR-000023 12,000.00
1116
21/06/2024 320-0000 CASH IN HAND OR-000024 4,000.00

21/06/2024 500-0000 SALES OR-000024 4,000.00

23/06/2024 320-0000 CASH IN HAND OR-000025 9,000.00

1117
23/06/2024 320-0000 CASH IN HAND PV-000029 5,250.00

23/06/2024 500-0000 SALES OR-000025 9,000.00

1117
23/06/2024 600-0001 PURCHASE PV-000029 5,250.00

24/06/2024 320-0000 CASH IN HAND OR-000028 8,800.00

24/06/2024 320-0000 CASH IN HAND PV-000033 30,000.00

24/06/2024 400-S001 SYARIKAT ESH ELECTRICAL PV-000033 30,000.00

SDN.BHD

24/06/2024 500-0000 SALES OR-000028 8,800.00

26/06/2024 320-0000 CASH IN HAND OR-000026 4,000.00

26/06/2024 500-0000 SALES OR-000026 4,000.00

AMOUNT : 197,900.00 197,900.00

8
 Date : 25/06/2024
01:02:11 User ID : ADMIN
Journal of Transaction
NEXUS Page 9 of
R 6
DATE A/C A/C DESCRIPTION REF NO DEBIT CREDIT

Journal Type: GENERAL

28/05/2024 400-2001 ACCRUED SALARY JV-000011 900.00

28/05/2024 902-0000 SALARY JV-000011 900.00

31/05/2024 400-2002 ACCRUED BILL UTILITY JV-000004 500.00

31/05/2024 902-0001 BILL UTILITY JV-000004 500.00

24/06/2024 200-2002 ACCUMULATED JV-000008 300.00

DEPRECIATION VAN

24/06/2024 310-BIMB BIMB-KB JV-000007 1,200.00

24/06/2024 400-0005 ACCRUED RENT LAND JV-000012 200.00

24/06/2024 410-0000 BANK LOAN JV-000007 1,000.00

24/06/2024 902-0003 RENT LAND JV-000012 200.00

24/06/2024 903-0000 INTEREST JV-000007 200.00

24/06/2024 904-0000 DEPRECIATION EXPEN JV-000008 300.00

28/06/2024 400-2001 ACCRUED SALARY JV-000010 500.00

28/06/2024 400-2004 ACCRUED INSURANCE JV-000006 300.00

28/06/2024 902-0000 SALARY JV-000010 500.00

28/06/2024 902-0008 INSURANCE JV-000006 300.00

AMOUNT : 3,900.00 3,900.00

9
 Date : 25/06/2024
01:02:11 User ID : ADMIN
Journal of Transaction
NEXUS Page 10
R of 6
DATE A/C A/C DESCRIPTION REF NO DEBIT CREDIT

Journal Type: PURCHASE

12/05/2024 400-S001 SYARIKAT ESH ELECTRICAL PI-000011 4,500.00

SDN.BHD

12/05/2024 600-0001 PURCHASE PI-000011 4,500.00

17/05/2024 400-S001 SYARIKAT ESH ELECTRICAL PI-000012 4,800.00

SDN.BHD

17/05/2024 600-0001 PURCHASE PI-000012 4,800.00

19/05/2024 400-S001 SYARIKAT ESH ELECTRICAL PI-000013 8,750.00

SDN.BHD

19/05/2024 600-0001 PURCHASE PI-000013 8,750.00

03/06/2024 400-S001 SYARIKAT ESH ELECTRICAL PI-000014 8,750.00

SDN.BHD

03/06/2024 600-0001 PURCHASE PI-000014 8,750.00

18/06/2024 400-S001 SYARIKAT ESH ELECTRICAL PI-000016 4,500.00

SDN.BHD

18/06/2024 600-0001 PURCHASE PI-000016 4,500.00

24/06/2024 400-S001 SYARIKAT ESH ELECTRICAL PI-000017 4,800.00

SDN.BHD

24/06/2024 600-0001 PURCHASE PI-000017 4,800.00

AMOUNT : 36,100.00 36,100.00

1
 Date : 25/06/2024
01:02:11 User ID : ADMIN
Journal of Transaction
NEXUS Page 11
R of 6
DATE A/C A/C DESCRIPTION REF NO DEBIT CREDIT

Journal Type: SALES

12/05/2024 300-M002 MALIK ENTERPRISE I-000002 4,400.00

12/05/2024 500-0000 SALES I-000002 4,400.00

16/05/2024 300-M003 MIKAEL ENTERPRISE I-000003 6,000.00

16/05/2024 500-0000 SALES I-000003 6,000.00

19/05/2024 300-I001 INTAN HOLDING I-000004 6,000.00

19/05/2024 500-0000 SALES I-000004 6,000.00

22/05/2024 300-A001 AHMAD HOLDING I-000005 6,000.00

22/05/2024 500-0000 SALES I-000005 6,000.00

26/05/2024 300-M001 MAJU ENTERPRISE I-000006 4,400.00

26/05/2024 500-0000 SALES I-000006 4,400.00

02/06/2024 300-M002 MALIK ENTERPRISE I-000007 6,000.00

02/06/2024 500-0000 SALES I-000007 6,000.00

08/06/2024 300-A001 AHMAD HOLDING I-000008 9,000.00

08/06/2024 500-0000 SALES I-000008 9,000.00

22/06/2024 300-M002 MALIK ENTERPRISE I-000009 4,400.00

22/06/2024 500-0000 SALES I-000009 4,400.00

24/06/2024 300-M003 MIKAEL ENTERPRISE I-000010 6,000.00

24/06/2024 500-0000 SALES I-000010 6,000.00

26/06/2024 300-M001 MAJU ENTERPRISE I-000011 4,400.00

26/06/2024 500-0000 SALES I-000011 4,400.00

AMOUNT : 56,600.00 56,600.00

End of Report
Report Criteria
Filter Options: From Date: 01/05/2024 to 30/06/2024
Show Project: No
Show Department: No
Report Options: Sort By: Transaction Date

1
 USER:AD Dat 25/06/2024

EXTENDED

NEXUS Page 1 of
Account Code: 100-0000 CAPITAL

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F -50,000.00

0.00 0.00 -50,000.00

Account Code: 200-2000 VAN

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

18/05/2024 CASH PV-000004 CASH IN HAND 6,000.00 6,000.00

6,000.00 0.00 6,000.00

Account Code: 200-2001 COMPUTER

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

24/06/2024 BANK PV-000023 1124 BIMB-KB 3,000.00 3,000.00

BOUGHT COMPUTER

3,000.00 0.00 3,000.00

Account Code: 200-2002 ACCUMULATED DEPRECIATION VAN

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

24/06/2024 GENERAL JV-000008 DEPRECIATION EXPEN 300.00 -300.00

DEPRECIATION

0.00 300.00 -300.00

Account Code: 300-0001 ALLOWANCE FOR DOUBTFUL DEBT

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F -100.00

0.00 0.00 -100.00

Account Code: 300-A001 AHMAD HOLDING

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

22/05/2024 SALES I-000005 SALES 6,000.00 6,000.00

SALES
08/06/2024 SALES I-000008 SALES 9,000.00 15,000.00
SALES

11/06/2024 CASH OR-000027 12 CASH IN HAND 10,000.00 5,000.00

CASH IN HAND
 User ID : Dat 25/06/2024

EXTENDED

NEXUS Page 2 of
Account Code: 300-A001 AHMAD HOLDING

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

15,000.00 10,000.00 5,000.00

Account Code: 300-I001 INTAN HOLDING

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

19/05/2024 SALES I-000004 SALES 6,000.00 6,000.00

SALES

6,000.00 0.00 6,000.00

Account Code: 300-M001 MAJU ENTERPRISE

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

26/05/2024 SALES I-000006 SALES 4,400.00 4,400.00

SALES
26/06/2024 SALES I-000011 SALES 4,400.00 8,800.00

SALES

8,800.00 0.00 8,800.00

Account Code: 300-M002 MALIK ENTERPRISE

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

12/05/2024 SALES I-000002 SALES 4,400.00 4,400.00

SALES
02/06/2024 SALES I-000007 SALES 6,000.00 10,400.00

SALES
22/06/2024 SALES I-000009 SALES 4,400.00 14,800.00

SALES

14,800.00 0.00 14,800.00

Account Code: 300-M003 MIKAEL ENTERPRISE

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

16/05/2024 SALES I-000003 SALES 6,000.00 6,000.00

SALES
24/06/2024 SALES I-000010 SALES 6,000.00 12,000.00

SALES
12,000.00 0.00 12,000.00
13

Account Code: 310-BIMB BIMB-KB

 User ID : Dat 25/06/2024

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NEXUS Page 3 of
Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 40,000.00

04/05/2024 BANK OR-000012 1111 SALES 8,000.00 48,000.00

MAJU ENTERPRISE
04/05/2024 BANK PV-000010 1111 PURCHASE 4,800.00 43,200.00

SYARIKAT ESH ELECTRICAL

SDN.BHD
05/05/2024 BANK OR-000013 1112 SALES 12,000.00 55,200.00

INTAN HOLDING
15/05/2024 BANK OR-000018 1114 SALES 8,000.00 63,200.00

MALIK ENTERPRISE
18/05/2024 BANK PV-000030 1126 PURCHASE 7,500.00 55,700.00

SYARIKAT ESH ELECTRICAL

SDN.BHD
11/06/2024 BANK PV-000016 1117 OFFICE EXPENSES 2,000.00 53,700.00

OFFICE EXPENSES
12/06/2024 BANK PV-000027 1125 PURCHASE 4,800.00 48,900.00

SYARIKAT ESH ELECTRICAL

SDN.BHD
16/06/2024 BANK OR-000022 1114 SALES 4,000.00 52,900.00

MAJU ENTERPRISE
24/06/2024 GENERAL JV-000007 BANK LOAN 1,000.00 51,900.00

PAYMENT OF LOAN
24/06/2024 GENERAL JV-000007 INTEREST 200.00 51,700.00

PAYMENT OF LOAN
24/06/2024 BANK PV-000023 1124 COMPUTER 3,000.00 48,700.00

COMPUTER
25/06/2024 BANK PV-000011 1112 INSURANCE 1,000.00 47,700.00

INSURANCES

32,000.00 24,300.00 47,700.00

Account Code: 320-0000 CASH IN HAND

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 30,000.00

02/05/2024 CASH PV-000024 PURCHASE 7,500.00 22,500.00

SYARIKAT ESH ELECTRICAL

SDN.BHD
03/05/2024 CASH PV-000002 ADVERTISING 1,000.00 21,500.00

ADVERTISING
05/05/2024 CASH PV-000025 PURCHASE 7,000.00 14,500.00

SYARIKAT ESH ELECTRICAL

SDN.BHD
08/05/2024 CASH OR-000014 SALES 8,800.00 23,300.00

MIKAEL ENTERPRISE
09/05/2024 CASH OR-000015 SALES 8,000.00 31,300.00

AHMAD HOLDING
10/05/2024 CASH OR-000016 1113 14 SALES 9,000.00 40,300.00

MALIK ENTERPRISE
 User ID : Dat 25/06/2024

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NEXUS Page 4 of
Account Code: 320-0000 CASH IN HAND

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

11/05/2024 CASH OR-000017 SALES 11,000.00 51,300.00

MAJU ENTERPRISE
11/05/2024 CASH PV-000003 STATIONERY 500.00 50,800.00

STATIONERY
16/05/2024 CASH PV-000026 PURCHASE 8,750.00 42,050.00

SYARIKAT ESH ELECTRICAL

SDN.BHD
17/05/2024 CASH OR-000019 SALES 6,000.00 48,050.00

MALIK ENTERPRISE
18/05/2024 CASH PV-000004 VAN 6,000.00 42,050.00

VAN
24/05/2024 CASH PV-000005 BILL UTILITY 1,000.00 41,050.00

BILL UTILITY
01/06/2024 CASH PV-000006 SALARY 1,800.00 39,250.00

SALARY
02/06/2024 CASH PV-000007 RENT LAND 2,000.00 37,250.00

RENT LAND
02/06/2024 CASH PV-000031 PURCHASE 7,500.00 29,750.00

SYARIKAT ESH ELECTRICAL

SDN.BHD
03/06/2024 CASH PV-000008 CARRIAGE INWARDS 300.00 29,450.00

CARRIAGE INWARDS
06/06/2024 CASH PV-000032 PURCHASE 4,500.00 24,950.00

SYARIKAT ESH ELECTRICAL

SDN.BHD
11/06/2024 CASH OR-000027 AHMAD HOLDING 10,000.00 34,950.00

AHMAD HOLDING
14/06/2024 CASH OR-000020 SALES 6,600.00 41,550.00

MIKAEL ENTERPRISE
15/06/2024 CASH OR-000021 SALES 8,800.00 50,350.00

MAJU ENTERPRISE
15/06/2024 CASH PV-000009 SALARY 1,800.00 48,550.00

SALARY
16/06/2024 CASH PV-000028 PURCHASE 7,000.00 41,550.00

SYARIKAT ESH ELECTRICAL

SDN.BHD
18/06/2024 CASH OR-000023 1116 SALES 12,000.00 53,550.00

INTAN HOLDING
21/06/2024 CASH OR-000024 SALES 4,000.00 57,550.00

MALIK ENTERPRISE
23/06/2024 CASH OR-000025 1117 SALES 9,000.00 66,550.00

MALIK ENTERPRISE
23/06/2024 CASH PV-000029 PURCHASE 5,250.00 61,300.00

SYARIKAT ESH ELECTRICAL

SDN.BHD
24/06/2024 CASH OR-000028 SALES 8,800.00 70,100.00
15AHMAD HOLDING
 User ID : Dat 25/06/2024

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NEXUS Page 5 of
Account Code: 320-0000 CASH IN HAND

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

24/06/2024 CASH PV-000033 SYARIKAT ESH ELECTRICAL 30,000.00 40,100.00

SDN.BHD
SYARIKAT ESH ELECTRICAL
SDN.BHD
26/06/2024 CASH OR-000026 SALES 4,000.00 44,100.00

AHMAD HOLDING

106,000.00 91,900.00 44,100.00

Account Code: 333-3333 STOCK-BS

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE 2,500.00

0.00 0.00 2,500.00

Account Code: 400-0005 ACCRUED RENT LAND

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

24/06/2024 GENERAL JV-000012 RENT LAND 200.00 -200.00

ACCRUED RENT LAND

0.00 200.00 -200.00

Account Code: 400-2001 ACCRUED SALARY

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

28/05/2024 GENERAL JV-000011 SALARY 900.00 -900.00

ACCRUED SALARY
28/06/2024 GENERAL JV-000010 SALARY 500.00 -1,400.00

ACCRUED SALARY

0.00 1,400.00 -1,400.00

Account Code: 400-2002 ACCRUED BILL UTILITY

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

31/05/2024 GENERAL JV-000004 BILL UTILITY 500.00 -500.00

BILL UTILITY

0.00 500.00 -500.00

Account Code: 400-2004 ACCRUED INSURANCE

16
Date Journal REF. 1 REF. 2 Description Debit Credit Balance
 User ID : Dat 25/06/2024

EXTENDED

NEXUS Page 6 of
Account Code: 400-2004 ACCRUED INSURANCE

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

28/06/2024 GENERAL JV-000006 INSURANCE 300.00 -300.00

INSURANCE ACCRUED

0.00 300.00 -300.00

Account Code: 400-S001 SYARIKAT ESH ELECTRICAL SDN.BHD

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

12/05/2024 PURCHASE PI-000011 PURCHASE 4,500.00 -4,500.00

PURCHASE
17/05/2024 PURCHASE PI-000012 PURCHASE 4,800.00 -9,300.00

PURCHASE
19/05/2024 PURCHASE PI-000013 PURCHASE 8,750.00 -18,050.00

PURCHASE
03/06/2024 PURCHASE PI-000014 PURCHASE 8,750.00 -26,800.00

PURCHASE
18/06/2024 PURCHASE PI-000016 PURCHASE 4,500.00 -31,300.00

PURCHASE
24/06/2024 PURCHASE PI-000017 PURCHASE 4,800.00 -36,100.00

PURCHASE
24/06/2024 CASH PV-000033 CASH IN HAND 30,000.00 -6,100.00

CASH IN HAND

30,000.00 36,100.00 -6,100.00

Account Code: 410-0000 BANK LOAN

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F -20,000.00

24/06/2024 GENERAL JV-000007 BIMB-KB 1,000.00 -19,000.00

PAYMENT OF LOAN

1,000.00 0.00 -19,000.00

Account Code: 500-0000 SALES

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

04/05/2024 BANK OR-000012 1111 BIMB-KB 8,000.00 -8,000.00

SALES 4 UNITS TV PANASONIC

05/05/2024 BANK OR-000013 1112 BIMB-KB 12,000.00 -20,000.00
SALES 4 UNITS TV SAMSUNG
08/05/2024 CASH OR-000014 CASH IN HAND 8,800.00 -28,800.00
1 UNITS TV SHARP
SALES4
 User ID : Dat 25/06/2024

EXTENDED

NEXUS Page 7 of
Account Code: 500-0000 SALES

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

09/05/2024 CASH OR-000015 CASH IN HAND 8,000.00 -36,800.00

SALES 4 UNITS TV PANASONIC

10/05/2024 CASH OR-000016 1113 CASH IN HAND 9,000.00 -45,800.00

SALES 3 UNITS TV SAMSUNG

11/05/2024 CASH OR-000017 CASH IN HAND 11,000.00 -56,800.00

SALES 5UNITS TV SHARP

12/05/2024 SALES I-000002 MALIK ENTERPRISE 4,400.00 -61,200.00

SALES
15/05/2024 BANK OR-000018 1114 BIMB-KB 8,000.00 -69,200.00

SALES 4 UNITS TV PANASONIC

16/05/2024 SALES I-000003 MIKAEL ENTERPRISE 6,000.00 -75,200.00

SALES
17/05/2024 CASH OR-000019 CASH IN HAND 6,000.00 -81,200.00

SALES 2 UNITS TV SAMSUNG

19/05/2024 SALES I-000004 INTAN HOLDING 6,000.00 -87,200.00

SALES
22/05/2024 SALES I-000005 AHMAD HOLDING 6,000.00 -93,200.00

SALES
26/05/2024 SALES I-000006 MAJU ENTERPRISE 4,400.00 -97,600.00

SALES
02/06/2024 SALES I-000007 MALIK ENTERPRISE 6,000.00 -103,600.00

SALES
08/06/2024 SALES I-000008 AHMAD HOLDING 9,000.00 -112,600.00

SALES
14/06/2024 CASH OR-000020 CASH IN HAND 6,600.00 -119,200.00

SALES 3 UNITS TV SHARP

15/06/2024 CASH OR-000021 CASH IN HAND 8,800.00 -128,000.00

SALES 4 UNITS TV SHARP

16/06/2024 BANK OR-000022 1114 BIMB-KB 4,000.00 -132,000.00

SALES 2 UNITS TV PANASONIC

18/06/2024 CASH OR-000023 1116 CASH IN HAND 12,000.00 -144,000.00

SALES 4 UNITS TV SAMSUNG

21/06/2024 CASH OR-000024 CASH IN HAND 4,000.00 -148,000.00

SALES 2 UNITS TV PANASONIC

22/06/2024 SALES I-000009 MALIK ENTERPRISE 4,400.00 -152,400.00

SALES
23/06/2024 CASH OR-000025 1117 CASH IN HAND 9,000.00 -161,400.00

24/06/2024 SALES I-000010 MIKAEL ENTERPRISE 6,000.00 -167,400.00

SALES
24/06/2024 CASH OR-000028 CASH IN HAND 8,800.00 -176,200.00

SALES 4 UNIT TV SHARP

26/06/2024 SALES I-000011 MAJU ENTERPRISE 4,400.00 -180,600.00

SALES
26/06/2024 CASH OR-000026 CASH IN HAND 4,000.00 -184,600.00

SALES 2 U1N8ITS TV PANASONIC

0.00 184,600.00 -184,600.00
 User ID : Dat 25/06/2024

EXTENDED

NEXUS Page 8 of
Account Code: 600-0001 PURCHASE

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

02/05/2024 CASH PV-000024 CASH IN HAND 7,500.00 7,500.00

PURCHASED 5 UNITS TV PANASONIC

04/05/2024 BANK PV-000010 1111 BIMB-KB 4,800.00 12,300.00

PURCHASE 3UNITS TV SHARP

05/05/2024 CASH PV-000025 CASH IN HAND 7,000.00 19,300.00

PURCHASED 4 UNITS TV SAMSUNG

12/05/2024 PURCHASE PI-000011 SYARIKAT ESH ELECTRICAL 4,500.00 23,800.00
SDN.BHD
PURCHASE
16/05/2024 CASH PV-000026 CASH IN HAND 8,750.00 32,550.00

PURCHASED 5 UNITS TV SAMSUNG

17/05/2024 PURCHASE PI-000012 SYARIKAT ESH ELECTRICAL 4,800.00 37,350.00
SDN.BHD
PURCHASE
18/05/2024 BANK PV-000030 1126 BIMB-KB 7,500.00 44,850.00

PURCHASED 5 UNITS TV PANASONIC

19/05/2024 PURCHASE PI-000013 SYARIKAT ESH ELECTRICAL 8,750.00 53,600.00
SDN.BHD
PURCHASE
02/06/2024 CASH PV-000031 CASH IN HAND 7,500.00 61,100.00

PURCHASED 5 UNITS TV PANASONIC

03/06/2024 PURCHASE PI-000014 SYARIKAT ESH ELECTRICAL 8,750.00 69,850.00
SDN.BHD
PURCHASE
06/06/2024 CASH PV-000032 CASH IN HAND 4,500.00 74,350.00

12/06/2024 BANK PV-000027 1125 BIMB-KB 4,800.00 79,150.00

PURCHASED 3 UNITS TV SHARP

16/06/2024 CASH PV-000028 CASH IN HAND 7,000.00 86,150.00

PURCHASED 6 UNITS TV SAMSUNG

18/06/2024 PURCHASE PI-000016 SYARIKAT ESH ELECTRICAL 4,500.00 90,650.00
SDN.BHD
PURCHASE
23/06/2024 CASH PV-000029 CASH IN HAND 5,250.00 95,900.00

PURCHASED 3 UNITS TV SAMSUNG

24/06/2024 PURCHASE PI-000017 SYARIKAT ESH ELECTRICAL 4,800.00 100,700.00
SDN.BHD
PURCHASE

100,700.00 0.00 100,700.00

Account Code: 600-0004 CARRIAGE INWARDS

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

03/06/2024 CASH PV-000008 CASH IN HAND 300.00 300.00

1CA9RRIAGE INWARDS
300.00 0.00 300.00
 User ID : Dat 25/06/2024

EXTENDED

NEXUS Page 9 of
Account Code: 600-0004 CARRIAGE INWARDS

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

Account Code: 699-9999 STOCK-CLOSING

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE -2,500.00

0.00 0.00 -2,500.00

Account Code: 902-0000 SALARY

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

28/05/2024 GENERAL JV-000011 ACCRUED SALARY 900.00 900.00

ACCRUED SALARY
01/06/2024 CASH PV-000006 CASH IN HAND 1,800.00 2,700.00

SALARY
15/06/2024 CASH PV-000009 CASH IN HAND 1,800.00 4,500.00

SALARY
28/06/2024 GENERAL JV-000010 ACCRUED SALARY 500.00 5,000.00

ACCRUED SALARY

5,000.00 0.00 5,000.00

Account Code: 902-0001 BILL UTILITY

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

24/05/2024 CASH PV-000005 CASH IN HAND 1,000.00 1,000.00

BILL UTILITY
31/05/2024 GENERAL JV-000004 ACCRUED BILL UTILITY 500.00 1,500.00

BILL UTILITY

1,500.00 0.00 1,500.00

Account Code: 902-0002 ADVERTISING

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

03/05/2024 CASH PV-000002 CASH IN HAND 1,000.00 1,000.00

BANNER

1,000.00 0.00 1,000.00

Account Code: 902-0003 RENT LAND

Date Journal REF. 1 REF. 2 Description

20
Debit Credit Balance

BALANCE B/F 0.00

 User ID : Dat 25/06/2024

EXTENDED

NEXUS Page 10 of
Account Code: 902-0003 RENT LAND

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

02/06/2024 CASH PV-000007 CASH IN HAND 2,000.00 2,000.00

RENT LAND
24/06/2024 GENERAL JV-000012 ACCRUED RENT LAND 200.00 2,200.00

ACCRUED RENT LAND

2,200.00 0.00 2,200.00

Account Code: 902-0004 STATIONERY

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

11/05/2024 CASH PV-000003 CASH IN HAND 500.00 500.00

500.00 0.00 500.00

Account Code: 902-0005 OFFICE EXPENSES

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

11/06/2024 BANK PV-000016 1117 BIMB-KB 2,000.00 2,000.00

OFFICE EXPENSES

2,000.00 0.00 2,000.00

Account Code: 902-0008 INSURANCE

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

25/06/2024 BANK PV-000011 1112 BIMB-KB 1,000.00 1,000.00

INSURANCES
28/06/2024 GENERAL JV-000006 ACCRUED INSURANCE 300.00 1,300.00

INSURANCE ACCRUED

1,300.00 0.00 1,300.00

Account Code: 903-0000 INTEREST

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

24/06/2024 GENERAL JV-000007 BIMB-KB 200.00 200.00

PAYMENT OF LOAN

200.00 0.00 200.00

Account Code: 904-0000 DEPRECIATION EXPEN

21
Date Journal REF. 1 REF. 2 Description Debit Credit Balance
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EXTENDED

NEXUS Page 11 of
Account Code: 904-0000 DEPRECIATION EXPEN

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 0.00

24/06/2024 GENERAL JV-000008 ACCUMULATED DEPRECIATION VAN 300.00 300.00

DEPRECIATION

300.00 0.00 300.00

Account Code: 905-0000 DOUBTFUL DEBT

Date Journal REF. 1 REF. 2 Description Debit Credit Balance

BALANCE B/F 100.00

0.00 0.00 100.00

Grand Total: 349,600.00 349,600.00 0.00

End of Report

Report Criteria
Filter Options: From Date: 01/05/2024 to 30/06/2024
Ledger Type: All Ledger
Show Project: No
Show Department: No

1
25/06/2024 Page 1

NEXUS
Trial Balance As At 25/06/2024

This Year

AccNo Description Debit Credit

100-0000 CAPITAL 50,000.00

200-2000 VAN 6,000.00
200-2001 COMPUTER 3,000.00
200-2002 ACCUMULATED DEPRECIATION VAN 300.00
300-0000 TRADE DEBTOR 42,200.00
300-0001 ALLOWANCE FOR DOUBTFUL DEBT 100.00
310-BIMB BIMB-KB 47,700.00
320-0000 CASH IN HAND 40,100.00
333-3333 STOCK-BS 2,500.00
400-0001 TRADE CREDITOR 6,100.00
400-0005 ACCRUED RENT LAND 200.00
400-2001 ACCRUED SALARY 900.00
400-2002 ACCRUED BILL UTILITY 500.00
410-0000 BANK LOAN 19,000.00
500-0000 SALES 176,200.00
600-0001 PURCHASE 100,700.00
600-0004 CARRIAGE INWARDS 300.00
699-9999 STOCK-CLOSING 2,500.00
902-0000 SALARY 4,500.00
902-0001 BILL UTILITY 1,500.00
902-0002 ADVERTISING 1,000.00
902-0003 RENT LAND 2,200.00
902-0004 STATIONERY 500.00
902-0005 OFFICE EXPENSES 2,000.00
902-0008 INSURANCE 1,000.00
903-0000 INTEREST 200.00
904-0000 DEPRECIATION EXPEN 300.00
905-0000 DOUBTFUL DEBT 100.00
255,800.00

1
 25/06/2024
Page 13

NEXUS
TECH
Statement of Comprehensive Income From 01/01/2024

This Year %

SALES
500-0000 SALES176,200.00 100.00
176,200.00 100.00

NET SALES 176,200.00 100.00

COST OF GOODS SOLD

600-0001 PURCHASE100,700.00 57.15
600-0004 CARRIAGE INWARDS300.00 0.17
699-9999 STOCK-CLOSING-2,500.00 -1.42

98,500.00 55.90

GROSS PROFIT/(LOSS) 77,700.00 44.10

EXPENSES
902-0000 SALARY4,500.00 2.55
902-0001 BILL UTILITY1,500.00 0.85
902-0002 ADVERTISING1,000.00 0.57
902-0003 RENT LAND2,200.00 1.25
902-0004 STATIONERY500.00 0.28
902-0005 OFFICE EXPENSES2,000.00 1.14
902-0008 INSURANCE1,000.00 0.57
903-0000 INTEREST200.00 0.11
904-0000 DEPRECIATION EXPEN300.00 0.17
905-0000 DOUBTFUL DEBT100.00 0.06
13,300.00 7.55

NET PROFIT/(LOSS) 64,400.00 36.55

1
 25/06/2024 Page 14

NEXUS
TECH
Statement of Comprehensive Income From 01/01/2024

This Year %

NET PROFIT/(LOSS) 64,400.00 36.55

NET PROFIT/(LOSS) AFTER TAXATION 64,400.00 36.55

NET PROFIT/(LOSS) AFTER APPROPRIATION 64,400.00 36.55

1
 25/06/2024 Page 1

NEXUS
TECH

This Year %

FIXED ASSETS
200-2000 VAN 6,000.00 4.50
200-2001 COMPUTER 3,000.00 2.25
200-2002 ACCUMULATED DEPRECIATION VAN -300.00 -0.22
8,700.00 6.52

CURRENT ASSETS
300-0000 TRADE DEBTOR 42,200.00 31.63
300-0001 ALLOWANCE FOR DOUBTFUL DEBT -100.00 -0.07
310-0000 CASH AT BANK 47,700.00 35.76
320-0000 CASH IN HAND 40,100.00 30.06
333-3333 STOCK-BS 2,500.00 1.87
132,400.00 99.25

CURRENT LIABILITIES
400-0001 TRADE CREDITOR 6,100.00 4.57
400-0005 ACCRUED RENT LAND 200.00 0.15
400-2001 ACCRUED SALARY 900.00 0.67
400-2002 ACCRUED BILL UTILITY 500.00 0.37
7,700.00 5.77

NET CURRENT ASSETS 124,700.00 93.48

133,400.00 100.00

FINANCED BY

CAPITAL
100-0000 CAPITAL 50,000.00 37.48
50,000.00 37.48

RETAINED EARNING
PROFIT/(LOSS) 64,400.00 48.28
64,400.00 48.28

LONG TERM LIABILITIES

410-0000 BANK LOAN 19,000.00 14.24
19,000.00 14.24
133,400.00 100.00

1
6.0 DESCRIBE THE PERFORMANCE OF THE BUSINESS

NEXUS TECH's business has shown that this company's business show good performance based on reference information
from the income statement andbalance sheet information. The income statement proves that the company has made a profit with
selling electronic equipment ie televisions of various brands. The company's net profit is RM 64, 400 , and gross profit is RM
77, 700 . This company's sales cost to run this business is RM 98,500 while the net sales revenue is RM 176, 200. For business
operating expenses, the company spends RM 300.

While the company's business performance is based on balance sheet informationreveals that it operates well because
its fixed assets are RM 8,700 and its current assets are RM 132,400. To run this firm, the corporation needs RM 50,000 in
working capital. According to the balance sheet statistics, the total owner's equity of the business is RM 133,400. The company's
current debt is RM 7,700, and long-term debt payable is RM 19,000. This shows that the NEXUS TECH company has strong
finances, balanced course, and prosperity.

1
 7.0 WHAT AREA COULD BE IMPROVED FOR THE BUSINESS

It is common knowledge that the location or place of a business is enough to give a great influence on the entrepreneur. This
is said so because loss or profit for a business is closely related to the selection of area or location of business. Therefore,
there are several efficient steps to improve the product for NEXUS TECH is the entrepreneur needs to know in advance the
existing residents in the area close to the location of his business. Being situated in or near densely populated areas or areas with
high demand for specific products or services can lead to increased customer footfall and higher sales.

Additionally, improving the smart TV ecosystem by ensuring seamless integration with various smart home devices and
enhancing user interfaces for better usability and accessibility is crucial. Another key area is content partnerships and streaming
capabilities. Expanding partnerships with major streaming services and content providers to offer exclusive or bundled content
can make the product offerings more attractive. Furthermore, enhancing the after-sales service and customer support through
comprehensive warranty programs, efficient repair services, and robust customer service can build brand loyalty and ensure
customer satisfaction.

Marketing strategies also require refinement by adopting a more personalized approach, using data analytic to understand
customer preferences, and targeting advertising to specific demographics can increase brand reach and engagement. Finally,
ensuring supply chain resilience to avoid disruptions and maintain consistent product availability is important in markets where
demand fluctuations are common. By addressing these areas, companies in the television business can not only improve their
current operations but also lay the foundation for sustainable growth and innovation.

1
8.0 CONCLUSION

During the course of this assignment, we learn how to compile a financial statement for our company, Nexus Tech, as well as
how to plan for two months of business transactions. In order to create a formal account, such as a profit and loss statement and
ledger, we must first record all transactions. We're run an electronic storebusiness, therefore we've bought goods from suppliers
and sold them to customers. If there is an error in a transaction, the company's finances will be affected. For the past two months,
it appears that our business has been able to maintain its position in the market.

We've created an organizational structure to help us keep track of everything here at the company. From the manager to the
operations manager, one step at a time. Streamlining the administration of a corporation is vital in a commercial organization like
this. Because of this, each employee now has their own set of responsibilities within the organization. The products that we sell
in this business were first introduced to the public by us in the following years. The business we run can't be understood without
a basic understanding of the things we sell.

The two months of May and June, in which transactions occurred. A trial balance was then developed. When it comes to
finding errors in double-entry accounting, this trial balance is a valuable tool for ensuring that the methods utilized are as
accurate as possible. Thus, the financial statements may be prepared more quickly and accurately. To find out more about the
company's income and expenses, we created a profit or loss statement. This allowed us to calculate the company's profit for the
specified time period. Our services also include financial statements. Our company's performance has also been discussed in this
section. We've also included five samples of business paperwork that were generated within two months of the transaction.
Additionally, it's an indication of how many deals this firm has closed in the last two months. If we look at our company's
financial statements in this way, we can get a sense of how profitable it is and how much money is coming in and going out of
the company.

Finally, we are employing the right and effective methods of basic accounting to manage our company's finances. Even
under these conditions, our firm continues to run well without encountering any high-risk issues, thanks to meticulous planning
of how much we will create and how much we will sell our products each day, month, and year in order to avoid large quantities
of products being squandered. After that, we'll use the money we make each year to open new branches so that we may continue
to grow our company. So, in order to run a successful firm, we must have a working knowledge of accounting.

1
9.0 BUSINESS DOCUMENT IN TWO MONTH TRANSACTION

ORIGINAL INVOIS NO.DOCUMENT:INV202301

Haris Technology Enterprise Dates: 06 August 2023

Jalan Pasir Akar, Kg bluekar

15150 Kota Bharu,
Kelantan.
To: 03-26667851
Nech Tech
KB Mall, Jalan Hamzah, 15050
Kota Bharu, Kelantan.
NO. Details Price(RM) Unit Total(RM)

1. Sharp Televisyen 2,000.00 4 8,000.00

TOTAL 8,000.00

Ringgit: Eight thousand

Conditions: 15% 7days, n/30
Delivery: Freight paid

N, & N. di N.

1
Syida
(Recipient)
(Manager)

DOCUMENT 1

2
ORIGINAL INVOIS NO.DOCUMENT:INV202302

Maju Jaya Holdings Dates: 07 August 2023

Jalan Zapin Indah, Kg. Ayah

Mat 15150 Kota Bharu,
Kelantan.
To: 09-2338186
Nech Tech
KB Mall, Jalan Hamzah, 15050
Kota Bharu, Kelantan.
NO. Details Price(RM) Unit Total(RM)

1. Panasonic Televisyen 1,500.00 2 3,000.00

2. Samsung Televisyen 3,000.00 1 3,000.00

TOTAL 6,000.00

Ringgit: Six thousand

Conditions: 15% 7days, n/30
Delivery: Freight paid

N, & N. di N.

Umar

2
(Recipient) (Manager)

DOCUMENT 2

2
ORIGINAL INVOIS NO.DOCUMENT:INV202303

Restu Ibu Enterprise Dates: 08 August 2023

Lorong 3 , Taman Emas

15000 Kota Bharu,
Kelantan.
To: 03-26667851
Nech Tech
KB Mall, Jalan Hamzah, 15050
Kota Bharu, Kelantan.
NO. Details Price(RM) Unit Total(RM)

1. Panasonic Televisyen 1,500.00 1 1,500.00

TOTAL 1,500.00

Ringgit: One thousand and five hundred

Conditions: 15% 7days, n/30
Delivery: Freight paid

N, & N. di N.

2
Chuna
(Recipient)
(Manager)

DOCUMENT 3

2
ORIGINAL INVOIS NO.DOCUMENT:INV202304

Cahaya Bulan Enterprise Dates: 09 August 2023

Taman Mawar
15000 Kota Bharu, Kelantan.
03-26667851
To:
Nech Tech
KB Mall, Jalan Hamzah, 15050
Kota Bharu, Kelantan.
NO. Details Price(RM) Unit Total(RM)

1. Samsung Televisyen 1,750.00 5 8,750.00

2. Sharp Televisyen 2,000.00 1 2,000.00

TOTAL 10,750.00

Ringgit: Ten thousand seven hundred and

fifthty Conditions: 15% 7days, n/30
Delivery: Freight paid

N, & N. di N.

2
Naufal
(Recipient)
(Manager)

DOCUMENT 4

2
ORIGINAL INVOIS NO.DOCUMENT:INV202305

Kim Teon Enterprise Dates: 10 August 2023

Who Ajanag Street,

15000 Kota Bharu,
Kelantan.
To: 03-197865
Nech Tech
KB Mall, Jalan Hamzah, 15050
Kota Bharu, Kelantan.
NO. Details Price(RM) Unit Total(RM)

1. Sharp Televisyen 2,000.00 3 6,000.00

2. Panasonic Televisyen 1,500.00 3 4,500.00

TOTAL 10,500.00

Ringgit: Ten thousand five

hundred Conditions: 15% 7days,
n/30 Delivery: Freight paid

N, & N. di N.

Suzana

2
(Recipient) (Manager)

DOCUMENT 5