yaya tee: book keeping ex 14

In the Books of Buyer ~ Linggi Limited ( to expand the Business)
			General Ledger
Date	Particular					F	Dr.	Cr.
1996							RM	RM
Jul-01	Business Purchase					1	52,000
		Vendors (欠债人1)						52,000

1	Premises					2A	18,500
	Office Equipment						7,000
	Stock						7,800
	Debtors						7,600
	Goodwill ( Balancing figure )					3	15,200
		Creditors (欠债人2)				2B		4,100
		Business Purchase ( A/C closed )						52,000

1	Vendors					4	52,000
		Ordinary Share Capital (30,000 sh x Rm1 )						30,000
		Share Premium ( 30,000 x RM0.4 )						12,000
		6% Preference Share Capital ( 7,000 sh x RM1 )						7,000
		Bank						3,000

1	Creditors					5	2,460
		Bank ( RM4,100 x 60% )						2,460


			General Ledger
			Business Purchase Account
1996			RM	1996				RM
Jul-01	Vendors (欠债人1)		52,000	Jul-01	Premises			18,500
1	Creditors		4,100	1	Office Equipment			7,000
				1	Stocl			7,800
				1	Debtors			7,600
				1	Goodwill			15,200
			56,100					56,100

			Vendors Account
1996			RM	1996				RM
Jul-01	Ordinary Share Capital ( 30,000sh x RM1 )		30,000	Jul-01	Business Purchase			52,000
1	Share Premium ( 30,000 x Rm0.4)		12,000
1	6% Preference Share Capital		7,000
1	Bank		3,000
			52,000					52,000

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