Soalan 1

(a)

i.

Jurnal Am Jelly Adoko Mac 2011

Jurnal

Tarikh
Jan 2

13
15
18
20
30

ii.

Butiran
ABB
Inventori
(24,000 x 3% = 720)
Tunai (24,000 720 = 23,280)
ABT Mohller Kitter
Jualan
KBDJ
Inventori
Pulangan jualan & elaun
ABT Mohller Kitter

Ruj

Debit
24,000

Credit
720
23,280

40,000
40,000
16,000
16,000
8,000
8,000

Inventori
KBDJ
Inventori
ABB Dock Dunk
ABB Dock Dunk
Inventori
Tunai (32,000 640)
Diskaun Jualan (32,000 x 2%)
ABTMohller Kitter (40,000 8,000)
Inventori
Tunai
Belanja Gaji
Tunai

3,200
3,200
42,600
42,600
2,600
2,600
31,360
640
32,000
1,400
1,400
14,000
14,000

Catatan pelarasan
1
2

Belanja susutnilai Peralatan Pejabat.

S/nilai Terkumpul Peralatan Pejabat.
Belanja bekalan pejabat
Bekalan pejabat

600
600
3,200
3,200

Penyata Pendapatan Jelly Adoko

Bagi tahun berakhir 31 Mac 2011
Jualan
Tolak: Pulangan jualan & elaun
Diskaun jualan
Jualan bersih
Tolak: KBDJ (16,000 3,200)

40,000
(8,000)
(640)
31,360
(12,800)

Untung Kasar

18,560

Tolak: Belanja operasi

Belanja gaji
Belanja S/nilai Peralatan Pejabat
Belanja bekalan pejabat
Jumlah perbelanjaan

14,000
600
3,200
17,800

Untung bersih

760
Lembaran Imbangan Jelly Adoko
Bagi tahun berakhir 31 Mac 2011

Aset
Aset Semasa
Tunai (34,600 23,280 + 31,360 1,400 14,000)
ABT (52,200 + 40,000 8,000 32,000)
Inventori (75,800720 16,000 + 3,200 + 42,600 2,600 +
1,400)
Bekalan pejabat (11,200 3,200)
Jum aset semasa
Aset Tetap
Peralatan pejabat
Tolak: Susutnilai terkumpul
Jum. Asset tetap
Jumlah Aset

120,000
(30,600)

27,280
52,200
103,680
8,000
191,160

89,400
89,400
280,560

Liabiliti & Ekuiti Pemilik

Liabiliti Semasa
ABB (71,200 24,000 + 42,600 2,600)
Jumlah liabiliti
Ekuiti Pemilik
Modal, Jelly Adoko, 1 Mac 2011
(+) Untung Bersih
Modal, Jelly Adoko, 31 Mac 2011

87,200
87,200
192,600
760
193,360

Jumlah Liabiliti & Ekuiti Pemilik

(c)

280,560

- Carikan perbezaan antara sistem inventori berterusan dan berkala

2

Soalam 2
a)

Penyata Barangan Di Kilang

Syarikat Molek Usaha Dengan Mantap (MUDA)
Penyata Barangan DiKilang bagi tahun berakhir 31 Disember 2010

Kerja Dalam Proses (1/1/2010)

Bahan Mentah
Bahan Mentah (1/1/2010)
(+) Belian bahan mentah
Bahan mentah sedia digunakan
(-) Bahan mentah (31/12/2010)
Bahan mentah yg digunakan
Buruh Langsung
Overhed Kilang
Susutnilai kilang
Belanja utiliti kilang
Bekalan kilang digunakan
Cukai atas kilang
Belanja gaji (40% x 108,000)
Belanja Insuran (50% x 15,000)
Jumlah Overhed Kilang
Jumlah kos perkilangan semasa
Jumlah Kerja Dalam Proses
(-)Kerja Dalam Proses 31/12/2010)
Kos Barangan DiKilang
(b)

RM 36,000
12,000
502,500
514,500
(24,000)
RM490,500
900,000
15,000
60,000
18,000
9,000
43,200
7,500
152,700
1,543,200
1,579,200
(30,000)
RM 1,549,200

Penyata Pendapatan
Syarikat Molek Usaha Dengan Mantap (MUDA)
Penyata Pendapatan bagi tahun berakhir 31 Disember 2010

Jualan
(-) Kos Barangan DiJual
Barang Siap (1/1/2010)
(+) Kos barangan dikilang
Barangan siap sedia utk dijual
Barang Siap (31/12/2010)
KBDJ
Untung Kasar
Belanja Operasi
Komisyen jualan
Gaji Pengarah Urusan
Belanja gaji (40% x 108,000)
Belanja Insuran (50% x 15,000)
Jumlah belanja operasi
Untung bersih

RM 2,790,000
RM360,000
1,549,200
1,909,200
(315,000)
(1,594,200)
1,195,800
36,000
150,000
43,200
7,500
(236,700)
RM 959,100

QUESTION 3 (20 Marks)

(a)

BEP (unit)

=
=
=

UCM =
VC
=
=
UCM =
=

BEP (RM)

=
=
=

(b)

CMR =
CMR =
=

Target Profit (unit)

FC
UCM
(1200+2400+900)
* 1.8
2,500 units
Selling price VC
(6,000 + 7,500 + 900) / 8000
1.8
3.60 1.80
1.8
FC
CMR
(1200+2400+900)
* 0.5
RM9,000

=
=
=
=
(c)

Margin of Safety

2,500 units x 3.60

RM9,000

(Selling price VC) / Selling Price

(3.60 1.80) / 3.60
0.5

Target Profit (RM)

=
=
=

FC + Target Profit
UCM
4,500 + 3,600
1.8
4,500 units
FC + Target Profit
CMR
4,500 +3,600 @
0.5
RM16,200
Sales Sales at BEP
Sales
12,000 (3.60) 9,000
12,000 (3.60)
0.792 @ 7.92%

4,500 units x 3.60

RM16,200

QUESTION 4 (25 Marks)

(a)
Syarikat Galas Kemas
Schedule of Cash Collections from Sales
For Mei 2011
RM
74,880a

Cash sales (30%)

Credit sales (70%):
80% in the month of sales
20% in the following month
Total collections
a
b
c

139,776b
23,520c
238,176

30% x 249,600 = RM74,880

70% x 80% x 249,600 = RM139,776
70% x 20% x 168,000 = RM23,520

(b)
Syarikat Galas Kemas
Purchases Budget
For Mei 2011
Cost of goods sold (70% of the monthly sales)
+ Desired ending inventory (40% of the next month
COGS)
Total inventory needed
Beginning inventory
Total purchases
a
b
c

RM
174,720a
60,480b
235,200
(69,888)c
165,312

70% x 249,600 = RM174,720

40% x 70% x 216,000 = RM60,480
40% x 70% x 249,600 = RM69,888

(c)
Syarikat Galas Kemas
Schedule of Cash Payments for Purchases
For Mei 2011
RM
115,718a
40,716b
156,434

70% in the month of purchase

30% in the following month
Total payments
a
b

70% x 165,312 (o.f) = RM115,718

30% x 135,720 = RM40,716

(d)
Syarikat Galas Kemas
Cash Budget
For Mei 2011
Beginning cash balance
+ Estimated cash receipts:
From sales
Total cash available
Estimated cash payment for:
Merchandise purchases
Selling and administrative expenses
Total payments
Ending cash balance

RM
52,000
238,176
290,176
156,434
14,000
170,434
119,742