Journal Entries 2025 AINNA NEED ENTERPRISE

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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AINNA NEED ENTERPRISE

Opening Journal Entry

Revenue Journal Entries

Expense Journal Entries

Purchases (Compound Entry)

Other Expenses

Other Journal Entries

Other Entries

Closing Journal Entry

Close Revenue to Profit & Loss

Close Expenses to Profit & Loss

Close Profit & Loss to Retained Earnings

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