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  1. 1. Two column cash book Three column cash book Cash BookDate Details F Cash Bank Date Details F Cash Bank Date Details
  2. 2. hree column cash book Cash Book F Dis Cash Bank Date Details F Dis Cash Bank
  3. 3. Debit (If the amount of the account increase) Credit (If the amount of the account increase)Asset LiabilityPurchases SalesReturn Inwards Return OutwardsExpenses RevenueDrawings Capital
  4. 4. Vertical FormTrading and Profit and Loss Accounts for the year ended 31st December 2008 RM RM RMSales x(-) Return inwards xNet Sales x(Less) Cost of Sales/COGSOpening Stock xPurchasing x(-) Return Outwards xNet Purchases x(+) Carriage inwards x(+) Custom duty xCost of purchases x x(-) Closing stock x xGross Profit x(Add) Revenue/Income/HasilDiscount received xRent received xCommision received xBad debt recovered/Hutang Lapuk Terpulih x x X(Less) Expenses:Discount allowed xRent xGeneral Expenses xRates xDepreciation xProvision of doubtful debt xWages and salaries xCarriage outwards x xNet Profit X
  5. 5. Balance Sheet as at 31st December 2008 RM RM RMFixed AssetsFixtures and Fittings xFurniture xVehicle xPremises x xCurrent AssetClosing Stock xDebtor xCash xBank x X(Less) Current Liabilities:Creditor xOverdarft x xWorking Capital x XOwners EquityOpening Capital x(Add) Net profit x(Less) Drawings x(Add) Additional Capital xClosing Capital xLong Term LiabilityBank Loan x X