Pakcik Enterprise

Complete Financial Report for the Year Ended 31 December 2025

📊 Profit and Loss Statement

Account Description	In (Bank In) (RM)	Out (Bank Out) (RM)
Revenue (Bank In)
Sales - Shopee	1,207,239.86
Sales - TikTok	529,684.00
Sales - Lazada	41,842.91
Refund Customer	9,216.02
Hibah	623.41
Refund	20.00
Fixed Deposit Maturity	531,603.96
Refund Drawing	287,596.41
Travelling Expenses (Contra)	267.87
RSP (Contra)	9,348.21
Loan Received	246,015.42
Total Revenue (Bank In)	2,863,458.09
Expenses (Bank Out)
ADS		50,104.83
Affiliate		1,650.00
Asset		2,266.13
Donation		1,100.00
Consultation Fee		15,532.00
Food and Beverage		63,313.64
Bank Charge		3,442.98
Purchase - DS		392,000.00
Purchase - ID		385,498.51
Purchase - Sari Tani		68,683.64
Purchase - Merlimau		83,400.00
Purchase - Packaging		8,360.13
Petrol and Diesel		8,447.89
Petty Cash Expenses		700.00
Postage and Courier		9,818.00
Profit Deducted		8,979.70
PT		27,427.81
Rental		24,150.00
RSP		212,698.11
Salary		193,366.27
Seminar and Program		8,117.20
Server Subc		5,338.48
SOCSO		2,031.50
Staff Refreshment		9,021.48
Staff Reward		5,010.70
Staff Trip		2,173.04
Stationery		743.73
Tax Payable		925.40
Transportation		36,345.77
Travelling Expenses		14,372.16
Touch and Go Expenses		15,543.64
Upkeep Premises		876.47
Upkeep Vehicle		1,754.63
Utilities		33,011.36
Zakat		42,000.00
Investment		1,482.29
Medical Fee		3,903.15
EPF		22,294.80
General Insurance		2,440.00
Bank Overdraft Repayment		500,000.00
Drawing		441,921.08
Refund (Contra)		14,747.56
Loan Repayment		154,354.76
Total Expenses (Bank Out)		2,694,228.49
Net Profit/(Loss) for the Year	169,229.60

📝 Double Entry - T-Accounts Method

T-Account Format: Each account is shown as a "T" shape with Debit (Dr) on the left side and Credit (Cr) on the right side. This visual format helps track the flow of money through each account.

No. Account Debited Debit (RM) Account Credited Credit (RM) Description

Sales Revenue

Debit (Dr)	Credit (Cr)
	1,207,239.86 Shopee
	529,684.00 TikTok
	41,842.91 Lazada
Total: 0.00	Total: 1,778,766.77

Bank Account

Debit (Dr)	Credit (Cr)
1,207,239.86 Sales Shopee	392,000.00 Purchase DS
529,684.00 Sales TikTok	385,498.51 Purchase ID
531,603.96 FD Maturity	193,366.27 Salary
287,596.41 Refund Drawing	500,000.00 OD Repayment
246,015.42 Loan Received	441,921.08 Drawing
Total: 2,802,139.65	Total: 1,912,785.86

Purchases Account

Debit (Dr)	Credit (Cr)
392,000.00 DS
385,498.51 ID
68,683.64 Sari Tani
83,400.00 Merlimau
8,360.13 Packaging
Total: 937,942.28	Total: 0.00

Operating Expenses

Debit (Dr)	Credit (Cr)
193,366.27 Salary
63,313.64 F&B
33,011.36 Utilities
24,150.00 Rental
22,294.80 EPF
50,104.83 ADS
15,532.00 Consultation
... (other expenses)
Total: ~591,735.08	Total: 0.00

Fixed Deposit

Debit (Dr)	Credit (Cr)
500,000.00 Principal	500,000.00 Maturity
31,603.96 Interest
Total: 531,603.96	Total: 500,000.00

Drawing Account

Debit (Dr)	Credit (Cr)
441,921.08 Withdrawal	287,596.41 Refund
Total: 441,921.08	Total: 287,596.41
Net Balance: 154,324.67 (Dr)

Loan Payable

Debit (Dr)	Credit (Cr)
154,354.76 Repayment	246,015.42 Received
Total: 154,354.76	Total: 246,015.42
Net Balance: 91,660.66 (Cr)

Stock Account

Debit (Dr)	Credit (Cr)
485,666.77 Opening	450,000.00 Closing
Total: 485,666.77	Total: 450,000.00
Net Balance: 35,666.77 (Dr)

Depreciation - Computer

Debit (Dr)	Credit (Cr)
3,479.09 Expense	3,479.09 Accumulated
Total: 3,479.09	Total: 3,479.09

📊 Double Entry Summary

Account Category	Total Debits (RM)	Total Credits (RM)
Assets	981,311.81
Liabilities	154,354.76	336,065.15
Equity	154,324.67	169,229.60
Revenue		1,810,370.73
Expenses	1,529,677.36
TOTAL	2,819,668.60	2,819,668.60

✅ Total Debits = Total Credits (Balanced!)

⚖️ Trial Balance as at 31 December 2025

No.	Account Code	Account Description	Debit (RM)	Credit (RM)
ASSETS
1	1001	Fixed Deposit	500,000.00
2	1002	Closing Stock	450,000.00
3	1003	Computer (Net of Depreciation)	31,311.81
LIABILITIES
4	2001	Loan Payable (246,015.42 - 154,354.76)		91,660.66
5	2002	Tax Payable		925.40
6	2003	Accumulated Depreciation - Computer		3,479.09
EQUITY
7	3001	Owner's Capital		0.00
8	3002	Drawing (441,921.08 - 287,596.41)	154,324.67
9	3003	Retained Earnings (Net Profit)		169,229.60
REVENUE
10	4001	Sales - Shopee		1,207,239.86
11	4002	Sales - TikTok		529,684.00
12	4003	Sales - Lazada		41,842.91
13	4004	Interest Income (FD)		31,603.96
COST OF GOODS SOLD
14	5001	Opening Stock	485,666.77
15	5002	Purchases - DS	392,000.00
16	5003	Purchases - ID	385,498.51
17	5004	Purchases - Sari Tani	68,683.64
18	5005	Purchases - Merlimau	83,400.00
19	5006	Purchases - Packaging	8,360.13
OPERATING EXPENSES
20	6001	Salary	193,366.27
21	6002	Rental	24,150.00
22	6003	Utilities	33,011.36
23	6004	EPF	22,294.80
24	6005	SOCSO	2,031.50
25	6006	Food and Beverage	63,313.64
26	6007	Petrol and Diesel	8,447.89
27	6008	Transportation	36,345.77
28	6009	Travelling Expenses	14,104.29
29	6010	Postage and Courier	9,818.00
30	6011	Stationery	743.73
31	6012	Staff Refreshment	9,021.48
32	6013	Staff Reward	5,010.70
33	6014	Staff Trip	2,173.04
34	6015	Medical Fee	3,903.15
35	6016	Seminar and Program	8,117.20
36	6017	Server Subscription	5,338.48
37	6018	Touch and Go Expenses	15,543.64
38	6019	Upkeep Premises	876.47
39	6020	Upkeep Vehicle	1,754.63
40	6021	Bank Charge	3,442.98
41	6022	General Insurance	2,440.00
42	6023	Zakat	42,000.00
43	6024	PT	27,427.81
44	6025	Petty Cash Expenses	700.00
45	6026	Profit Deducted	8,979.70
46	6027	Tax Payable Expense	925.40
47	6028	Investment	1,482.29
48	6029	Depreciation Expense - Computer	3,479.09
49	6030	ADS	50,104.83
50	6031	Affiliate	1,650.00
51	6032	Asset Expense	2,266.13
52	6033	Donation	1,100.00
53	6034	Consultation Fee	15,532.00
54	6035	RSP	203,349.90
55	6036	Refund Expense	14,727.56
TOTAL DEBITS = TOTAL CREDITS			3,537,651.86	3,537,651.86

Notes:

All figures are in Malaysian Ringgit (RM)
Based on Bank In/Out Summary Data from 2025
Fixed Deposit Maturity: RM531,603.96 includes RM31,603.96 interest income
Net Drawing = Total Drawing (RM441,921.08) - Refund Drawing (RM287,596.41) = RM154,324.67
Depreciation calculated at 10% on computer net value: RM3,479.09
Opening Stock: RM485,666.77 | Closing Stock: RM450,000.00
All double entries follow the golden rules of accounting
Trial Balance proves that Total Debits = Total Credits

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Pakcik Enterprise

📊 Profit and Loss Statement

📝 Double Entry - T-Accounts Method

📊 Double Entry Summary

⚖️ Trial Balance as at 31 December 2025

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Pakcik Enterprise

📊 Profit and Loss Statement

📝 Double Entry - T-Accounts Method

📊 Double Entry Summary

⚖️ Trial Balance as at 31 December 2025

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