Opening Journal Entry
| Date | Account Title & Description | PR | Debit (RM) | Credit (RM) |
|---|
| 1 Jan 2025 |
Property, Plant & Equipment / Computer |
— |
29,272.37 |
|
|
Inventory / Opening Stock 2025 |
— |
485,666.77 |
|
|
Cash in Bank |
— |
19,795.68 |
|
|
Fixed Deposit |
— |
500,000.00 |
|
|
Prior Year Adjustment / PYA |
— |
338,249.43 |
|
|
Accumulated Drawings |
— |
801,413.07 |
|
|
Capital / Owner Equity |
— |
|
343,804.52 |
|
Retained Earnings |
— |
|
969,678.33 |
|
Loan Payable |
— |
|
312,981.21 |
|
Bank Overdraft |
— |
|
547,933.26 |
|
Opening balance carry forward from 2024 based on Statement of Financial Position |
|
Total |
|
2,174,397.32 |
2,174,397.32 |
Revenue Journal Entries
| Date | Account Title & Description | PR | Debit (RM) | Credit (RM) |
|---|
| 31 Dec 2025 |
Bank / Cash |
— |
41,842.91 |
|
|
Sales — Lazada |
— |
|
41,842.91 |
|
Sales revenue from Lazada platform |
|
| 31 Dec 2025 |
Bank / Cash |
— |
1,207,239.86 |
|
|
Sales — Shopee |
— |
|
1,207,239.86 |
|
Sales revenue from Shopee platform |
|
| 31 Dec 2025 |
Bank / Cash |
— |
529,684.00 |
|
|
Sales — TikTok |
— |
|
529,684.00 |
|
Sales revenue from TikTok platform |
|
| 31 Dec 2025 |
Bank / Cash |
— |
9,216.02 |
|
|
Sales Direct Bank |
— |
|
9,216.02 |
|
Direct bank-in sales |
|
| 31 Dec 2025 |
Bank / Cash |
— |
15,532.00 |
|
|
Consultation Fee |
— |
|
15,532.00 |
|
Consultation fee revenue |
|
| 31 Dec 2025 |
Bank / Cash |
— |
623.41 |
|
|
Hibah |
— |
|
623.41 |
|
Hibah income received |
|
Total Revenue |
|
1,804,138.20 |
1,804,138.20 |
Expense Journal Entries
Purchases (Compound Entry)
| Date | Account Title & Description | PR | Debit (RM) | Credit (RM) |
|---|
| 31 Dec 2025 |
Purchase — DS |
— |
392,000.00 |
|
|
Purchase — RSP |
— |
212,698.11 |
|
|
Purchase — Ridho (Indonesia) |
— |
285,498.51 |
|
|
Purchase — Pak Zulfan (Indonesia) |
— |
100,000.00 |
|
|
Purchase — Sari Tani |
— |
68,683.64 |
|
|
Purchase — Merlimau |
— |
83,400.00 |
|
|
Purchase — Packaging |
— |
8,360.13 |
|
|
Bank / Cash |
— |
|
1,150,640.39 |
|
Total purchases for the year |
|
Total Purchases |
|
1,150,640.39 |
1,150,640.39 |
Other Expenses
| Date | Account Title & Description | PR | Debit (RM) | Credit (RM) |
|---|
| 31 Dec 2025 |
Salary |
— |
193,366.27 |
|
|
Bank / Cash |
— |
|
193,366.27 |
|
Staff salaries |
|
| 31 Dec 2025 |
Partime Wages |
— |
27,427.81 |
|
|
Bank / Cash |
— |
|
27,427.81 |
|
Part-time staff wages |
|
| 31 Dec 2025 |
EPF |
— |
22,294.80 |
|
|
Bank / Cash |
— |
|
22,294.80 |
|
EPF contributions |
|
| 31 Dec 2025 |
SOCSO |
— |
2,031.50 |
|
|
Bank / Cash |
— |
|
2,031.50 |
|
SOCSO contributions |
|
| 31 Dec 2025 |
Staff Refreshment |
— |
9,021.48 |
|
|
Bank / Cash |
— |
|
9,021.48 |
|
Staff refreshment |
|
| 31 Dec 2025 |
Staff Reward |
— |
5,010.70 |
|
|
Bank / Cash |
— |
|
5,010.70 |
|
Staff rewards |
|
| 31 Dec 2025 |
Staff Trip |
— |
2,173.04 |
|
|
Bank / Cash |
— |
|
2,173.04 |
|
Staff trip expenses |
|
| 31 Dec 2025 |
Food & Beverage |
— |
63,313.64 |
|
|
Bank / Cash |
— |
|
63,313.64 |
|
Food & beverage |
|
| 31 Dec 2025 |
Rental |
— |
24,150.00 |
|
|
Bank / Cash |
— |
|
24,150.00 |
|
Rental expenses |
|
| 31 Dec 2025 |
Utilities |
— |
33,011.36 |
|
|
Bank / Cash |
— |
|
33,011.36 |
|
Utility bills |
|
| 31 Dec 2025 |
Transportation |
— |
36,345.77 |
|
|
Bank / Cash |
— |
|
36,345.77 |
|
Transportation costs |
|
| 31 Dec 2025 |
Travelling Expenses |
— |
14,372.16 |
|
|
Bank / Cash |
— |
|
14,372.16 |
|
Travelling claims |
|
| 31 Dec 2025 |
Petrol & Diesel |
— |
8,447.89 |
|
|
Bank / Cash |
— |
|
8,447.89 |
|
Fuel expenses |
|
| 31 Dec 2025 |
Upkeep Premises |
— |
876.47 |
|
|
Bank / Cash |
— |
|
876.47 |
|
Premises maintenance |
|
| 31 Dec 2025 |
Upkeep Vehicle |
— |
1,754.63 |
|
|
Bank / Cash |
— |
|
1,754.63 |
|
Vehicle maintenance |
|
| 31 Dec 2025 |
Ads |
— |
50,104.83 |
|
|
Bank / Cash |
— |
|
50,104.83 |
|
Advertising costs |
|
| 31 Dec 2025 |
Affiliate |
— |
1,650.00 |
|
|
Bank / Cash |
— |
|
1,650.00 |
|
Affiliate fees |
|
| 31 Dec 2025 |
Server Subc |
— |
5,338.48 |
|
|
Bank / Cash |
— |
|
5,338.48 |
|
Server subscription |
|
| 31 Dec 2025 |
Seminar & Program |
— |
8,117.20 |
|
|
Bank / Cash |
— |
|
8,117.20 |
|
Training & seminars |
|
| 31 Dec 2025 |
Medical Fee |
— |
3,903.15 |
|
|
Bank / Cash |
— |
|
3,903.15 |
|
Medical claims |
|
| 31 Dec 2025 |
General Insurance |
— |
2,440.00 |
|
|
Bank / Cash |
— |
|
2,440.00 |
|
Insurance |
|
| 31 Dec 2025 |
Bank Charge |
— |
3,442.98 |
|
|
Bank / Cash |
— |
|
3,442.98 |
|
Bank charges |
|
| 31 Dec 2025 |
Postage & Courier |
— |
9,818.00 |
|
|
Bank / Cash |
— |
|
9,818.00 |
|
Postage & courier |
|
| 31 Dec 2025 |
Stationery |
— |
743.73 |
|
|
Bank / Cash |
— |
|
743.73 |
|
Office stationery |
|
| 31 Dec 2025 |
Petty Cash Expenses |
— |
700.00 |
|
|
Bank / Cash |
— |
|
700.00 |
|
Petty cash |
|
| 31 Dec 2025 |
Profit Deducted |
— |
8,979.70 |
|
|
Bank / Cash |
— |
|
8,979.70 |
|
Profit deduction |
|
| 31 Dec 2025 |
Tax Payable |
— |
925.40 |
|
|
Bank / Cash |
— |
|
925.40 |
|
Tax expenses |
|
| 31 Dec 2025 |
Zakat |
— |
42,000.00 |
|
|
Bank / Cash |
— |
|
42,000.00 |
|
Zakat payment |
|
| 31 Dec 2025 |
Investment Expenses |
— |
1,482.29 |
|
|
Bank / Cash |
— |
|
1,482.29 |
|
Investment related |
|
| 31 Dec 2025 |
TNG Expenses |
— |
15,543.64 |
|
|
Bank / Cash |
— |
|
15,543.64 |
|
Touch & Go expenses |
|
| 31 Dec 2025 |
Asset — Computer |
— |
2,266.13 |
|
|
Bank / Cash |
— |
|
2,266.13 |
|
Computer asset |
|
| 31 Dec 2025 |
Donation |
— |
1,100.00 |
|
|
Bank / Cash |
— |
|
1,100.00 |
|
Donations |
|
| 31 Dec 2025 |
Refund to Customer |
— |
14,747.56 |
|
|
Bank / Cash |
— |
|
14,747.56 |
|
Customer refunds |
Other Journal Entries
Other Entries
| Date | Account Title & Description | PR | Debit (RM) | Credit (RM) |
|---|
| 31 Dec 2025 |
Fixed Deposit |
— |
531,603.96 |
|
|
Bank / Cash |
— |
|
531,603.96 |
|
Fixed deposit placement / rollover |
|
| 31 Dec 2025 |
Drawing |
— |
441,921.08 |
|
|
Bank / Cash |
— |
|
441,921.08 |
|
Owner drawings for the year |
|
| 31 Dec 2025 |
Bank / Cash |
— |
288,096.41 |
|
|
Refund Drawing |
— |
|
288,096.41 |
|
Refund of drawings back to business |
|
| 31 Dec 2025 |
Loan Receivable |
— |
246,015.42 |
|
|
Loan Payable |
— |
|
246,015.42 |
|
Loan received during the year |
|
| 31 Dec 2025 |
Loan Payable |
— |
154,354.76 |
|
|
Bank / Cash |
— |
|
154,354.76 |
|
Loan repayment during the year |
|
| 31 Dec 2025 |
CONTRA |
— |
145,777.33 |
|
|
CONTRA |
— |
|
145,777.33 |
|
Contra entry (balancing) |
Closing Journal Entry
Close Revenue to Profit & Loss
| Date | Account Title & Description | PR | Debit (RM) | Credit (RM) |
|---|
| 31 Dec 2025 |
Sales — COD |
— |
0.00 |
|
|
Sales — Lazada |
— |
41,842.91 |
|
|
Sales Direct Bank |
— |
9,216.02 |
|
|
Sales — Shopee |
— |
1,207,239.86 |
|
|
Sales — TikTok |
— |
529,684.00 |
|
|
Consultation Fee |
— |
15,532.00 |
|
|
Hibah |
— |
623.41 |
|
|
Profit & Loss Summary |
— |
|
1,804,138.20 |
|
Close all revenue accounts to P&L |
|
Total |
|
1,804,138.20 |
1,804,138.20 |
Close Expenses to Profit & Loss
| Date | Account Title & Description | PR | Debit (RM) | Credit (RM) |
|---|
| 31 Dec 2025 |
Profit & Loss Summary |
— |
1,385,561.85 |
|
|
Purchase — DS |
— |
|
392,000.00 |
|
Purchase — RSP |
— |
|
212,698.11 |
|
Purchase — Ridho (Indonesia) |
— |
|
285,498.51 |
|
Purchase — Pak Zulfan (Indonesia) |
— |
|
100,000.00 |
|
Purchase — Sari Tani |
— |
|
68,683.64 |
|
Purchase — Merlimau |
— |
|
83,400.00 |
|
Purchase — Packaging |
— |
|
8,360.13 |
|
Salary |
— |
|
193,366.27 |
|
Partime Wages |
— |
|
27,427.81 |
|
EPF |
— |
|
22,294.80 |
|
SOCSO |
— |
|
2,031.50 |
|
Staff Refreshment |
— |
|
9,021.48 |
|
Staff Reward |
— |
|
5,010.70 |
|
Staff Trip |
— |
|
2,173.04 |
|
Food & Beverage |
— |
|
63,313.64 |
|
Rental |
— |
|
24,150.00 |
|
Utilities |
— |
|
33,011.36 |
|
Transportation |
— |
|
36,345.77 |
|
Travelling Expenses |
— |
|
14,372.16 |
|
Petrol & Diesel |
— |
|
8,447.89 |
|
Upkeep Premises |
— |
|
876.47 |
|
Upkeep Vehicle |
— |
|
1,754.63 |
|
Ads |
— |
|
50,104.83 |
|
Affiliate |
— |
|
1,650.00 |
|
Server Subc |
— |
|
5,338.48 |
|
Seminar & Program |
— |
|
8,117.20 |
|
Medical Fee |
— |
|
3,903.15 |
|
General Insurance |
— |
|
2,440.00 |
|
Bank Charge |
— |
|
3,442.98 |
|
Postage & Courier |
— |
|
9,818.00 |
|
Stationery |
— |
|
743.73 |
|
Petty Cash Expenses |
— |
|
700.00 |
|
Profit Deducted |
— |
|
8,979.70 |
|
Tax Payable |
— |
|
925.40 |
|
Zakat |
— |
|
42,000.00 |
|
Investment Expenses |
— |
|
1,482.29 |
|
TNG Expenses |
— |
|
15,543.64 |
|
Asset — Computer |
— |
|
2,266.13 |
|
Donation |
— |
|
1,100.00 |
|
Refund to Customer |
— |
|
14,747.56 |
|
Close all expense accounts to P&L |
|
Total |
|
1,385,561.85 |
1,385,561.85 |
Close Profit & Loss to Retained Earnings
| Date | Account Title & Description | PR | Debit (RM) | Credit (RM) |
|---|
| 31 Dec 2025 |
Profit & Loss Summary |
— |
418,576.35 |
|
|
Retained Earnings |
— |
|
418,576.35 |
|
Close net profit to Retained Earnings |
|
Net Profit 2025 |
|
|
RM 418,576.35 |
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