AaraBookkeeping: A Generous Contribution

It was a calm Thursday morning at Masjid Al-Nur on January 4, 2024. The imam had just finished leading the dhuha prayers when a humble figure quietly approached the donation box at the front of the mosque. The individual, dressed simply and with their face partially obscured by a cap, slipped an envelope into the box and departed without a word.

After the dhuha congregation dispersed, the mosque's treasurer, Brother Amin, opened the donation box to tally the morning contributions. Among the various coins and notes, he found the envelope. Upon opening it, he discovered RM500 in crisp notes along with a small note that read, "May Allah bless and accept this humble offering."

The committee gathered later that day to record the transaction in their financial books. They acknowledged the unknown donor’s generosity and agreed to allocate the funds to the masjid’s petty cash to support daily operational needs.

Accounting Impact

The above scenario translates into the following accounting entry:

Explanation:

1. Debit Petty Cash (Wang Runcit):
   The RM500 received in cash increases the petty cash fund, reflecting the mosque's available physical cash for small expenditures.
2. Credit Donation (Derma):
   The donation account records the source of the funds, acknowledging the RM500 as income for the mosque.

Sumber : Entri Jurnal AaraBookkeeping

Significance of the Transaction

This transaction highlights the importance of accurately recording even small acts of generosity to ensure transparency in managing masjid funds. It also reflects good stewardship of the donations entrusted to the mosque, promoting trust and accountability among the community.