Professional Documents
Culture Documents
PERKARA
1.0
PENGENALAN
2.0
PROFIL PERNIAGAAN
3.0
LEJAR
3.1 Lejar Am
3.2 Lejar Jualan
3.3 Lejar Belian
4.0
IMBANGAN DUGA
5.0
PERLARASAN
6.0
CATATAN PERLARASAN
6.1 Jurnal Am
6.2 Lejar Am
7.0
AKAUN KAWALAN
8.0
9.0
PENYATA KEWANGAN
9.1 Penyata Pendapatan
9.2 Kunci Kira-Kira
10.0
11.0
BELANJAWAN TUNAI
12.0
13.0
RUMUSAN
LAMPIRAN
MUKA SURAT
LEJAR AM :
DT
AKAUN MODAL
2011
Jan-11 Baki h/b
218,320
2011
1/1/2011 Baki b/b
Lengkapan
218 320
2/1/2011 Baki b/b
DT
2011
1/1/2011 Baki b/b
DT
2011
1/1/2011 Baki b/b
DT
2011
1/1/2011 Baki b/b
2/1/2011 Baki b/b
DT
2011
1/1/2011 Baki b/b
Modal
2/1/2011 Baki b/b
AKAUN PREMIS
2011
135 000
1/31/2011 Baki h/b
135 000
2/1/2011 Baki b/b
AKAUN STOK
56 500
56 500
2011
1/31/2011 Perdagangan
AKAUN KENDERAAN
2011
40 000
1/31/2011 Baki h/b
40 000
40 000
AKAUN LENGKAPAN
2011
15 000
1/31/2011 Baki h/b
720
15 720
15 720
LA 1
KT
217 600
720
218 320
218 320
LA 2
KT
135 000
135 000
135 000
LA 3
KT
56 500
56 500
LA 4
KT
40 000
40 000
LA 5
KT
15 720
15 720
DT
2011
1/31/2011 Bank
Baki h/b
DT
2011
1/31/2011 Baki h/b
AKAUN PINJAMAN
2011
400
1/1/2011 Baki b/b
21 200
21 600
2/1/2011 Baki b/b
AKAUN PINJAMAN
2011
3 000
1/1/2011 Baki b/b
3 000
2/1/2011 Baki b/b
DT
DT
DT
LA 6
KT
21 600
21 600
21 200
LA 7
KT
3 000
3 000
3 000
LA 8
KT
280
280
280
LA 9
KT
370
370
370
LA 10
KT
12 000
12 000
12 000
DT
DT
2011
1/31/2011 Baki h/b
DT
2011
1/31/2011 Pel.Pemiutang
1/3/2011 Bank
1/8/2011 Bank
2/1/2011 Baki b/b
DT
2011
1/31/2011 Baki h/b
AKAUN BELIAN
2011
25 080
1/5/2011 Ambilan
2 100
1/31/2011 Baki h/b
4 400
31 580
30 670
LA 11
KT
2 850
2 850
2 850
LA 12
KT
2 400
2 400
2 400
LA 13
KT
910
30 670
31 580
LA 14
KT
4,900
4,900
4,900
DT
2011
1/31/2011 Baki h/b
LA 15
KT
AKAUN JUALAN
58,100
2011
1/31/2011
1/5/2011
1/19/2011
1/22/2011
Pel.Penghutang
Bank
Tunai
Bank
1/25/2011 Bank
58,100
2/1/2011 Baki b/b
DT
DT
2011
1/31/2011 Baki h/b
5,700
5,700
2011
1/31/2011 Baki h/b
LA 16
KT
5,700
2011
1/6/2011 Bank
300
300
300
AKAUN KOMISEN
500
58,100
58,100
LA 17
KT
300
DT
3,800
5,700
AKAUN SEWA
300
44,300
3,000
1,800
5,200
LA 18
KT
2011
1/8/2011 Tunai
500
500
500
500
DT
LA 19
KT
AKAUN AMBILAN
2011
1/5/2011 Tunai
Belian
800
910
2011
1/31/2011 Baki h/b
1,710
2/1/2011 Baki b/b
DT
2011
1/10/2011 Tunai
DT
2011
1/11/2011 Bank
DT
2011
1/12/2011 Bank
DT
2011
1/15/2011 Tunai
1,710
1,710
1,710
AKAUN INSURANS
600
2011
1/31/2011 Untung rugi
600
600
2011
1/31/2011 Baki h/b
2,800
2,800
600
600
AKAUN KOMPUTER
2,800
LA 20
KT
LA 21
KT
2,800
2,800
LA 22
KT
560
560
LA 23
KT
450
450
DT
2011
1/18/2011 Bank
DT
2011
1/20/2011 Bank
DT
2011
1/22/2011 Tunai
AKAUN PROMOSI
500
2011
1/31/2011 Baki h/b
500
500
2011
1/31/2011 Baki h/b
2011
1/24/2011 Bank
DT
2011
1/28/2011 Tunai
AKAUN PENGIKLANAN
2011
300
1/31/2011 Baki h/b
500
500
LA 26
KT
300
LA 27
KT
500
500
AKAUN DERMA
100
100
650
300
AKAUN BELANJA AM
2011
500
1/31/2011 Baki h/b
100
LA 25
KT
650
650
650
300
DT
500
500
AKAUN ALATULIS
650
LA 24
KT
2011
1/31/2011 Baki h/b
LA 28
KT
100
100
DT
2011
1/31/2011 Bank
DT
2011
1/31/2011 Bank
DT
2011
1/31/2011 Bank
120
120
LA 30
KT
2011
1/31/2011 Baki h/b
1,000
1,000
LA 31
KT
2011
1/31/2011 Baki h/b
1,040
1,040
DT
2011
1/31/2011 Baki h/b
1,040
1,040
DT
1,000
1,000
AKAUN UPAH
1,040
120
120
AKAUN GAJI
1,000
LA 29
KT
1,055
1,055
LA 32
KT
1,055
1,055
LA 33
KT
556
556
556
LEJAR BELIAN :
DT
LB 1
KT
2011
1/7/2011 Bank
Diskaun diterima
DT
8,975
325
2011
1/1/2011 Baki b/b
Belian
9,300
9,300
SIVA ENTERPRISE
LB 2
KT
2011
1/14/2011 Pulangan Belian
1/25/2011 Bank
1/31/2011 Baki h/b
1,820
17,930
4,550
2011
1/1/2011 Baki b/b
1/12/2011 Belian
15,200
9,100
24,300
4,550
24,300
DT
LB 3
KT
2011
1/7/2011 Bank
1/20/2011 Bank
Diskaun diterima
1/29/2011 Pulangan belian
1/31/2011 Baki h/b
2,800
6,500
18,500
4,389
231
3,080
2011
1/1/2011 Baki b/b
1/13/2011 Belian
1/28/2011 Belian
18,500
7,700
1,780
27,980
1,780
1,780
27,980
LEJAR JUALAN :
DT
LJ 1
KT
2011
1/1/2011 Baki b/b
1/2/2011 Jualan
DT
1,300
6,200
2011
1/3/2011 Bank
Diskaun diberi
7,500
7,500
LJ 2
KT
2011
1/1/2011 Baki b/b
1/18/2011 Jualan
1/25/2011 Jualan
6,400
7,800
3,900
18,100
6,500
DT
2011
1/19/2011 Pulangan jualan
1/20/2011 Bank
Diskaun diberi
Baki h/b
Baki b/b
Jualan
Jualan
Jualan
12,200
6,600
8,800
1,100
28,700
1,100
1,300
10,105
195
6,500
18,100
LJ 3
KT
2011
1/1/2011
1/20/2011
1/23/2011
1/28/2011
7,190
310
2011
1/10/2011 Bank
1/24/2011 Pulangan Jualan
Bank
Diskaun Diberi
Baki h/b
12,200
4,400
10,450
550
1,100
28,700
KREDIT
RM
218,320
450
18,181
135,000
56,500
40,000
15,720
21,200
3,000
280
370
12,000
2,850
2,400
4,550
1,780
6,500
1,100
30,670
4,900
58,100
5,700
300
500
1,710
600
2,800
560
450
500
650
300
500
100
120
1,000
1,040
1,055
556
331,106
331,106
maklumat tambahan:
i
Stok akhir disusustnilaikan pada harga kos RM 48 600 dan harga pasaran RM 46 800
vi Insurans yang dibayar adalah untuk tempoh sampai bulan Jun 2011
vii Komisen terakru sebanyak RM 100 belum diterima daripada Kedai Perabot Aliff
Jurnal Am
Tarikh
Butir
Folio
Debit
kredit
2011
1/31/2011 Stok
LA 34
46,800
Perdagangan
46,800
(Menghantar
31/1/2011 Susutnilai Kenderaan
LA 35
667
Susutnilai Terkumpul
LA 10
667
(Merekod belanja susutnilai kenderaan)
31/1/2011 Susutnilai Lengkapan
LA 36
107
Susutnilai Terkumpul
LA 11
107
(Merekod belanja susutnilai lengkapan)
31/1/2011 Hutang Ragu
155
Peruntukan Hutang Ragu
LA 9
155
(Merekod peruntukan hutang ragu)
31/1/2011 Gaji
LA 30
200
Gaji terakru
LA 42
200
(Merekod Gaji terakru)
31/1/2011 Faedah Atas Pinjaman
LA 29
40
Faedah Atas Pinjaman Terakru
LA 41
40
(Merekod faedah atas pinjaman terakru)
31/1/2011 Insurans Terdahulu
LA 40
100
Insurans
LA 20
100
(Merekod insurans terdahulu)
31/1/2011 Komisen Terakru
LA 37
100
Komisen
LA 18
100
(Merekod komisen terakru)
31/1/2011 Pinjaman (4%)
LA 7
1,000
Bank
BT 1
1,000
(Pinjaman tidak dicatat di dalam Buku Tunai)
31/1/2011 Alat Tulis
LA 25
100
Alatan Pejabat
LA 39
100
(Alatan pejabat tersalah catat sebagai
alat tulis)
DT
2011
1/1/2011 Baki b/b
1/31/2011 Perdagangan
AKAUN STOK
2011
56,500 1/31/2011 Perdagangan
46,800
DT
DT
DT
2011
1/31/2011 Susutnilai
Terkumpul Kend
2011
1/31/2011 Baki b/b
LA 34
KT
56,500
46,800
LA 9
KT
370
155
525
525
LA 10
KT
12,000
666.67
12,667
12,667
LA 35
KT
RM 666.67
666.67
667
667
2/1/2011 Baki b/b
DT
667
LA 11
KT
2,850
107.25
2,957
2,957
DT
2011
1/31/2011 Susutnilai
Terkumpul
Lengkapan
LA 36
KT
2011
1/1/2011 Baki b/b
107
107
107
107
107
DT
AKAUN KOMISEN
2011
1/31/2011 Baki h/b
600
LA 18
KT
2011
1/1/2011 Tunai
1/31/2011 Komisen Terakru
500
100
600
600
600
2/1/2011 Baki b/b
DT
2011
1/31/2011 Komisen
DT
100
100
100
LA 7
KT
2011
1/31/2011 Bank
Baki h/b
LA 37
KT
2011
1,000 1/31/2011 Baki b/b
2,000
3,000
3,000
3,000
2/1/2011 Baki b/b
2,000
DT
2011
Baki b/b
AKAUN BANK
2011
1,000 1/31/2011 Pinjaman
4%
LA 38
KT
1,000
1,000
DT
2011
1/31/2011 Baki b/b
DT
2011
1/31/2011 Bank
DT
2011
1/31/2011 Alat Tulis
DT
2011
1/31/2011 Insurans
1,000
LA 25
KT
AKAUN INSURANS
100
100
LA 20
KT
2011
600 1/31/2011 Insurans Terdahulu
1/31/2011 Baki h/b
600
100
500
100
600
LA 39
KT
100
100
100
100
LA 40
KT
500
500
500
DT
DT
DT
2011
1/31/2011 Bank
Gaji Terakru
2/1/2011 Baki b/b
DT
LA 29
KT
160
160
LA 41
KT
40
40
40
AKAUN GAJI
2011
1,000 1/31/2011 Baki h/b
200
1,200
1,200
2011
1/31/2011 Baki b/b
200
200
40
LA 30
KT
1,200
1,200
LA 42
KT
200
200
LEJAR AM :
DT
2011
Jan
31 Baki b/b
Jualan
Feb
1 Baki b/b
2011
19,900 Jan
31 Pulangan Jualan
44,300
Diskaun Diberi
Bank
Baki h/b
64,200
17,500
LA 43
KT
5,700
1,055
39,945
17,500
64,200
DT
AKAUN KAWALAN PEMIUTANG
2011
2011
Jan
31 Pulangan Belian
4,900 Jan
31 Baki b/b
Diskaun Diterima
556
Belian
Bank
49,794
Baki h/b
6,330
61,580
Feb
1 Baki b/b
LA 44
KT
36,500
25,080
61,580
6,330
DISKAUN DIBERI
INSURANS TERDAHULU
ALATAN PEJABAT
KOMISEN DITERIMA TERAKRU
1,055
500
100
100
331,375
331,375
Butir
(a) Baki awal (tunai + Bank)
2011
2012
2013
2014
RM
RM
RM
RM
30,200
317,400
597,832
774,064
Jualan tunai
140,000
150,000
162,000
180,000
560,000
600,000
648,000
720,000
Komisen diterima
7,200
7,200
7,200
7,200
Sewa diterima
3,600
4,032
4,032
4,516
710,800
761,232
821,232
911,716
Belian tunai
120,000
135,000
183,000
231,000
280,000
315,000
427,000
539,000
14,400
14,400
14,400
17,280
Penerimaan:
Gaji pekerja
Meningkatkan keupayaan Komputer
1,400
1,400
Deposit Lori
8,000
Ansuran Lori
3,600
14,400
14,400
3,000
4,800
4,800
4,800
4,800
c) Jumlah pembayaran
423,600
480,800
645,000
806,480
d) Lebihan / Kurangan
287,200
280,432
176,232
105,236
e) Baki akhir
317,400
597,832
774,064
879,300
JUALAN
(-)PULANGAN JUALAN
(-)DISKAUN DIBERI
RM
58,100
5,700
1,055
51,345
56,500
30,670
4,900
556
25,214
450
1,040
26,704
83,204
46,800
36,404
14,941
600
300
900
15,841
1,200
160
100
560
500
155
300
500
100
667
107
550
4,899
10,942
RM
177,996
ASET SEMASA
TUNAI
BANK
PENGHUTANG
(-)PERUNTUKAN HUTANG RAGU
STOK AKHIR
450
17,181
17,500
525
INSURANS TERDAHULU
KOMISEN DITERIMA TERAKRU
TOLAK LIABILITI SEMASA
PEMIUTANG
FAEDAH ATAS PINJAMAN TERAKRU
GAJI TERAKRU
DEPOSIT SEWA
PINJAMAN 4%
KADAR BAYARAN TERAKRU
16,975
82,006
500
100
82,133
6,330
40
200
2,400
2,000
280
11,250
MODAL KERJA
DIBIAYAI OLEH (EKUITI PEMILIK)
MODAL AWAL
(+)UNTUNG BERSIH
(-)AMBILAN
70,756
248,752
218,320
10,942
229,262
1,710
227,552
21,200
248,752
PENGIRAAN NISBAH
NISBAH KECEKAPAN
ANALISIS NISBAH
PENGIRAAN
=
KADAR PUSING
GANTI STOK
TAFSIRAN
KOS JUALAN
STOK PURATA
Perniagaan telah
mengganti atau
membeli stok baru
sebanyak 0.7 kali
36,404
51,650
0.7 kali
NISBAH KECAIRAN
NISBAH SEMASA
ASET SEMASA
LIABILITI SEMASA
82,006
11,250
7.28 : 1
NISBAH KEBERUNTUNGAN
=
PERATUS UNTUNG
BERSIH ATAS
JUALAN
UNTUNG BERSIH
X 100
JUALAN BERSIH
10,972
51,345
21%
X 100
Perniagaan telah
a RM 7.28 untuk