FAKULTI SAINS KOMPUTER DAN MATEMATIK

DIPLOMA STATISTIK (CS111)

(CS1111C - KUMPULAN 6)

INTRODUCTION TO FINANCIAL ACCOUNTING AND REPORTING 

ACC106 
 
PROJECT TITLE: 
BOOK OF PRIME ENTRY 
 

PREPARED BY:

NAME STUDENT ID

1 NURHUDA AYUNI BINTI JOHARI 2020823986

2 NURIN KHAIRUNNISAK BINTI MOHD ZAKI 2020460444
3 QISTINA SOFEA BINTI SUHAIMI 2020894572
 ​CONTENT

TITLE PAGES

Introduction 2

Transaction for One Month 4

Journal 7

Ledgers 9

Closing Of Account 9

Trial Balance 15

1
 INTRODUCTION

This project was started on 2nd of January 2018. We are assigned to the project titled
“Book Of Prime Entry”. Our team has decided to choose “Lavida Rossa” as both a
remarkable name and the brand of our cafe. As it is the trend in today’s society to be
followed, we think it is a great idea to come up with an exclusive name that is unique for the
customer to remember it. Lavida Rossa is a local cafe in Malaysia that has a wide variety of
local and western meals. Our cafe has a special menu of foods, desserts and drinks. The
main purpose of Lavida Rossa is all ages and countries have a place in our cafe because of
our precious menu that every single one will love.

As for the location of this business, it is located in Pulau Besar, 86800 Mersing,
Johor. The location of Lavida Rossa was selected based on certain vital factors such as
being a strategic place to establish this business and market reachability. In order to attract
more customers, our cafe is in a nearby beach’s area. The beach has attracted many
travelers to vacation and at the same time our cafe is one of the places that most visited. It is
one of the contributing factors to our business simply because Pulau Besar is a densely
populated area and has calming scenery. Since this is a customer-based business, location
plays an exorbitant major role in providing customers with easy access to our cafe. For the
location is simply strategic and vantage for our model of business, dense amount of tourists
encourages the continuous flow of customers to our cafe hence explains thoroughly the
paramount factor of market reachability.

The concept of Lavida Rossa is luxurious and chilling. This concept has been
chosen based on our extensive monitoring at various places but we composed it to our own
concept. Next, our special menu consists of a variety of types of food. The signature of our
cafe are Nasi Capsicum, Aglio Olio, Biscoff Cheesecake and Cappuccino Espresso. There
are one of the top sales in our categories of foods which are local, western, dessert and
drink. Sources of feedstocks and raw materials are purchased from the best quality
resources. So that our customers will be satisfied with their fabulous meals and enjoy it with
the environment of Lavida Rossa. Over some years being involved in this field, we have
seen a vital need for our business such as foods, furnitures and employees. We have
chosen the best quality and material to fill satisfaction for our beloved customers. Trademark
of our cafe is “Lavida Rossa meets those customers’ tastes”.

The primary source of capital for our business comes from savings and other forms
of personal resources among the members. Via personal saving and other resources, each
of the 3 founders Nurin Khairunnisak, Nurhuda Ayuni and Qistina Sofea have contribute an
amount of capital in starting the business which are RM 16 000.00 per person and RM 17
000.00 per two person, summing up to RM 50 000.00 in total as start up cash for the cafe.

For additional information, we are also available online via our official Facebook
and Instagram page for any new update and sale, providing customers an alternative
method to access the location of Lavida Rossa virtually at their convenience and ease.
Facebook Page : ​www.facebook.com/LavidaRossa​.
Instagram Page : @LavidaRossaOfficial_

2
 CAFE BACKGROUND

LAVIDA ROSSA

Location : Pulau Besar, 86800 Mersing,

Johor, Malaysia.

Operation Hours : 2pm - 11pm

Operation Days : Everyday except on Monday

Telephone Number : 019-9136416

Activity of the business : Achieved the goals of earning profit in business.

Business in done efficiently and provide satisfying services to meet
customer demands.

Capital Contribution : RM 50 000.00

3
 TRANSACTION FOR ONE MONTH

BOOK OF
NO DATE TRANSACTION PRIME
ENTRY

​1 JAN 1 Owner of Lavida Rossa Cafe started business Cash Receipts

with RM 50,000 in bank Journal

2 JAN 4 Bought used van vehicles worth General

RM 35,000 on credit from Perodua Enterprise Journal

3 JAN 5 Bought coffee maker from Panasonic Berhad Cash Payment

for cash worth 350 Journal

4 JAN 5 Purchase a kitchen furniture for Cash Payment

RM 3,500 by cash Journal

5 JAN 8 Purchased goods worth RM 5900 on credit Purchases

from Kitchen Berhad (invoice no​. A4441) Journal

6 JAN 10 Sold goods to Mrs Zahra on credit Sales Journal

RM 400 (invoice no.​ A2244)

7 JAN 11 Cash sales to Alia RM 1,200 Cash Receipt

Journal

8 JAN 12 Received a vvn invoice of RM 2,500 from Purchases

Zafiq Journal
Co for goods purchased on credit
(invoice no​. B5678)

9 JAN 12 The business returned defective goods worth Return

RM 510 to Kitchen Berhad (credit no, ​ B455) Outwards
Journal

10 JAN 13 Received credit note from Zafiq Co Return

RM 650 ( credit note no.​ A344) Outwards
Journal

11 JAN 14 Sent a credit note to Mrs Zahra RM 150 for Return Inwards
faulty goods ( credit note no. ​A232 ) Journal

12 JAN 15 Sold goods on credit to Maria Corporation Sales journal

worth RM 550 ( invoice no. ​ C2234)

13 JAN 15 Sales returned by Farah amounted to RM 200 Return Inwards

(credit note no.​ B334) Journal

14 JAN 17 Paid rental of premises amounting to RM 450 Cash Payment

by cash Journal

4
15 JAN 18 Sold goods on credit to Mr Amir RM 300 Sales Journal
( invoice no. B2238)

16 JAN 19 Purchase goods on credit from Hayana Purchases

Sdn Bhd worth RM 1,500 Journal
(invoice no. ​H8976)

17 JAN 19 Qistina took goods worth RM 400 for General Journal

personal use

18 JAN 20 Mr Amir returned goods worth RM 150 due Return Inwards

to wrong specification (credit note no. Journal
C112)

19 JAN 22 Returned goods to Hayana Sdn Bhd worth Return

RM 380 ( credit note no. ​C233) Outwards
Journal

20 JAN 23 Nurin took goods worth RM 700 for General Journal

personal use

21 JAN 28 Received cheque from Mrs Zahra for full Cash Receipt
settlement of the debt Journal

5
 JOURNAL

Cash Receipt Journal

Date Details Bank Cash Discount Debtors Sales Other

(2018) Allowed Accounts
(RM) (RM) (RM) (RM) (RM) (RM)

Jan 1 Capital 50,000 50,000

Jan 11 Sales 1,200 1,200

Jan 28 Mrs Zahra 250 150 400

TOTAL 50,250 1,200 150 400 1,200 50,000

Cash Payments Journal

Date Cheque Details Cash Bank Discount Creditors Purchases Other

(2018) No. Received Account
(RM) (RM) (RM) (RM) (RM) (RM)

Jan 5 Coffee 350 350

Maker

Jan 5 Kitchen 3,500 3,500

Furniture

Jan 17 Rent 450 450

Premises

TOTAL 4,300 4,300

Purchases Journal

Date Particulars Invoice No. Folio Amount

(2018) (RM)

Jan 8 Kitchen Berhad A4441 PL 5,900

Jan 12 Zafiq Co B5678 PL 2,500

Jan 19 Hayana Sdn Bhd H8976 PL 1,500

Transferred to Purchases GL 9,900

Account

6
 Sales Journal

Date (2018) Particulars Invoice No. Folio Amount

(RM)

Jan 10 Mrs Zahra A2244 SL 400

Jan 15 Maria Corporation C2234 SL 550

Jan 18 Mr Amir B2238 SL 300

Transferred to Sales 1,250

Account

Returns Inwards Journal

Date (2018) Particulars Credit Note No. Folio Amount

(RM)

Jan 14 Mrs Zahra A232 SL 150

Jan 15 Farah B334 SL 200

Jan 20 Mr Amir C112 SL 150

Transferred to Return GL 500

Inwards Account

Returns Outwards Journal

Date (2018) Particulars Credit Note No. Folio Amount

(RM)

Jan 12 Kitchen Berhad B455 PL 510

Jan 13 Zafiq Co A344 PL 650

Jan 22 Hayana Sdn Bhd C233 PL 380

Transferred to Return GL 1540

Outwards Account

7
 General Journal
Date (2018) Particulars Credit Note No. Folio Amount
(RM)

Jan 4 Van Vehicles 35,000

Jan 19 Drawings 400

Jan 23 Drawings 700

TOTAL 36100

8
 LEDGER

Account Payable Ledger

​ Kitchen Berhad

JAN RM JAN RM

12 Return Outward 510 5 Purchase 5900

FEB 1 Bal c/d 5390

5900 5900

FEB 1 Bal b/d 5390

Zafiq Co

JAN RM JAN RM

12 Purchase 2500

FEB 1 Bal c/d 3150 13 Bank 650

3150 3150

FEB 1 Bal b/d 3150

Hayana Sdn Bhd

JAN RM JAN RM

22 Return Outward 380 19 Purchase 1500

FEB 1 Bal c/d 1120

1500 1500

FEB 1 Bal b/d 1120

9
 Perodua Enterprise

JAN RM JAN RM

FEB 1 Bal c/d 3500 4 Used Van Vehicle 35000

35000 35000

FEB 1 Bal b/d 35000

Account Receivable Ledger

Mrs. Zahra

JAN RM JAN RM

10 Sales 400 14 Bank 150

28 Bank 250

400 400

Maria Corporation

JAN RM JAN RM

15 Sales 550 FEB 1 Bal c/d 550

550 550

FEB 1 Bal b/d 550

Farah

JAN RM JAN RM

FEB 1 Bal c/d 200 15 Return Inward 200

200 200

FEB 1 Bal b/d 200

10
 Mr. Amir

JAN RM JAN RM

18 Sales 300 20 Return Inward 150

FEB 1 Bal c/d 150

300 300

FEB 1 Bal b/d 150

General Ledger

Capital

JAN RM JAN RM

FEB 1 Bal c/d 50000 1 Bank 50000

50000 50000

FEB 1 Bal b/d 50000

Bank

JAN RM JAN RM

1 Capital 50000 13 Zafiq Co 650

14 Mrs. Zahra 150

28 Mrs. Zahra 250 FEB 1 Bal c/d 49750

50400 50400

FEB 1 Bal b/d 49750

11
 Cash

JAN RM JAN RM

11 Sales 1200 5 Coffee Maker 350

5 Kitchen Furniture 3500

FEB 1 Bal c/d 3100 17 Rental Premises 450

4300 4300

FEB 1 Bal b/d 3100

Used Van Vehicle

JAN RM JAN RM

4 Perodua Enterprise 35000 FEB 1 Bal c/d 35000

35000 35000

FEB 1 Bal b/d 35000

Coffee Maker

JAN RM JAN RM

5 Cash 350 FEB 1 Bal c/d 350

350 350

FEB 1 Bal b/d 350

Kitchen Furniture

JAN RM JAN RM

5 Cash 3500 FEB 1 Bal c/d 3500

3500 3500

FEB 1 Bal b/d 3500

12
 Purchase

JAN RM JAN RM

8 Kitchen Berhad 5900 19 Drawing 400

12 Zafiq Co 2500 23 Drawing 700

19 Hayana Sdn Bhd 1500 FEB 1 SOCI 8800

9900 9900

FEB 1 SOCI 8800

Sales

JAN RM JAN RM

FEB 1 SOCI 2450 10 Mrs Zahra 400

11 Cash 1200

15 Maria Corporation 550

18 Mr Amir 300

2450 2450

FEB 1 SOCI 2450

Return Outward

JAN RM JAN RM

FEB 1 Bal c/d 890 12 Kitchen Berhad 510

22 Hayana Sdn Bhd 380

890 890

FEB 1 Bal b/d 890

13
 Return Inward

JAN RM JAN RM

15 Farah 200 FEB 1 Bal c/d 350

20 Mr. Amir 150

350 350

FEB 1 Bal b/d 350

Rental Premises

JAN RM JAN RM

17 Cash 450 FEB 1 Bal c/d 450

450 450

FEB 1 Bal b/d 450

Drawing

JAN RM JAN RM

19 Purchase 400 FEB 1 Bal c/d 1100

23 Purchase 700

1100 1100

FEB 1 Bal b/d 1100

14
 TRIAL BALANCE
Lavida Rossa Trial Balance as at 31 December 2018

Details Debit(RM) Credit(RM)

Capital 50000

Bank 49750

Cash 3100

Purchase 8800

Sale 2450

Drawing 1100

Used van vehicle 35000

Coffee maker 350

Kitchen furniture 3500

Rental premises 450

Return Outward 890

Return Inward 350

Perodua enterprise 3500

Kitchen berhad 5390

Zafiq Co 1850

Hayana Sdn Bhd 1120

Maria Corporation 550

Farah 200

Mr Amir 150

100000 100000

15