SULIT BKAL 1013 UNIVERSITI UTARA MALAYSIA PEPERIKSAAN AKHIR SEMESTER PLK SEMESTER APRIL SESI 2010/2011 KODINAMA KURSUS BKAL1013 / PERAKAUNAN PERNIAGAAN TARIKH : 16 OGOS 2010 MASA : 2.30 - 5.30 PETANG TEMPAT DTSO ARAHAN 1 Buku soalan ini mengandungi LAPAN PULUH (80) soalan aneka pilihan dalam TIGA PULUH SEMBILAN (39) halaman bercetak tidak termasuk kulit hadapan. 2. Sila jawab SEMUA soaian. 3. Sekiranya terdapat sebarang kekeliruan di antara versi Bahasa Inggeris dan Bahasa Melayu, versi Bahasa Inggeris akan diterima pakai, INSTRUCTION: 1. This book script contains EIGHTY (80) multiple choice question in THIRTY NINE (39) printed pages excluding the cover page. 2. Answer ALL the questions. 3. _ Incase of any discrepancies between English and Bahasa Melayu versions, the English version would prevail NO. MATRIK : (dengan perkataan ) (dengan angka ) NO. KAD PENGENALAN : [ NAMA PENSYARAH : KUMPULAN : NOMBOR MEJA : JANGAN BUKA KERTAS SOALAN INI SEHINGGA DIBERI ARAHANBKALI013 PERAKAUNAN PERNIAGAAN The main purpose of accounting information is to: (a) Provide information that is useful for decision making (b) Provide information about an enterprise's assets, liabilities, and capital (©) Provide information about an enterprise's financial performance during a period (d) Provide information that allows owners to assess management's performance (©) None of all above Below are the accounting processes EXCEPT: (a) Communication of financial information to users (b) Recording transaction of economic events (0) Identifying economies events that are relevant to the business (@) Recording non-transaction of economic events (©) Nore of all above Which of the following is NOT TRUE about the users of accounting information? (a) Company’s Board of Director (BOD) is an intemal user (b) Inland Revenue Board (IRB) is an external user (c) Creditor is an external user (d) Security commission is an extemal user (@) Shareholder is an external user Which of the following is the best to explain the purpose of accounting? (a) To provide information for top manager to determine the best strategy of the business (b) To provide useful financial information for users to make appropriate decision making (©) To provide information for manager of the business in controlling business operation (d) To provide information for the creditor, in deciding upon giving loan to the ‘business (©) None of all above Under section 169, Companies Act 1965, a company should include the following items in the annual report EXCEPT: (a) Shareholder’s Statement (b) Auditor’s Report (©) Director's Statement (@) Director’s Report (©) Notes to account10, ‘BKALIOI3 PERAKAUNAN PERNIAGAAN Which of the following is NOT an external user of accounting information? (a) Marketing manager (b) Regulatory agency (©) Labor union (@) Tax authority (©) None of all above Which of the following is NOT an internal user of accounting information? (a) Marketing manager (b) Regulatory agency (©) Board of directors (@) Shareholders (©) None of all above The economic entity assumption requires that the activities (a) Of different entities can be combined if all the entities are corporations (b) Must be reported to the accounting professional bodies (©) OF a sole proprietorship cannot be distinguished from the personal economic events of its owners (4) Of an entity be kept separate from the activities o (©) None of all above owner On 9 June 2009, Jamal delivered the product worth of RM4,000 to his customer, but his customer promised to pay Jamal in August 2009. The accounting principle that should be applied by Jamal to record this transaction is (a) Matching principle (b) Revenue recognition principle (©) Historical cost principle (@) Full disclosure principle (©) None of all above In applying revenue recognition principle, revenue is considered earned_ (a) At the end of the month (b) At the end of the year (©) When the service is performed (4) When cash is received (@) None of ali aboveBKALIO13 PERAKAUNAN PERNIAGAAN 11. Which of the following account example is part of liabilities? (a) Prepaid insurance (b) Insurance expenses (c) Cash (@) Uneamed revenues (e) None of all above 12, Which of the following account example is part of owner's capital? (a) Salary payable (b) Service revenue (©) Motor vehicle (d) Account payable (e) None of all above 13. Which of the following credit account balance would signify an error? (a) Capital (b) Inventory. (©) Accumulated depreciation (4) Notes payable (e) None of all above 14, A statement that discloses company’s assets, liabilities and owner’s equity at a point in time is known as (a) Balance sheet (b) Income statement (c) Trial balance (d) Statement of cash flows (e) None of all above 15. A statement that lists company’s revenues, expenses and operating result is known as: (a) Balance sheet (b) Income statement (©) Trial balance (d) Statement of cash flows (e) None of all above 16. A list that summarize the account balances at a specific date is known as (a) Balance sheets (b) Journal (©) LedgerBKALIOI3 PERAKAUNAN PERNIAGAAN (d) Trial balance (©) None of all above 17. Which of the following accounting equation is true? Owner's drawings — Revenue ~ Expenses ~ Owner's drawings + Revenues — (a) Assets = Liabilities + Owner's equ (b) Assets = Liabilities + Owner's eq Expenses (c) Assets = Owner's equity + Revenues — Liabilities - Owner's drawings — Expenses (d) Assets = Revenues + Expenses ~ Liabilities (©) None of all above 18, Mr. Muhammad has started a photocopy service business in July 2009. Initially, Mr. Muhammad intended to contribute RM20,000 cash to start the business but eventually he managed to only give off RM6,400 cash and contributes his personal motor vehicle worth RM7,000. Based on the transaction analysis, what would be the effect of this transaction towards the accounting equation? (a) RM33,400 Increase in Asset, RM33,400 Increase in Owner's Equity (b) RM33,400 Increase in Asset, RM33,400 Increase in Liability (©) RM27,000 Increase in Asset, RM27,000 Increase in Liability (@) RM13,400 Increase in Asset, RM13,400 Increase in Owner's Equity (©) None of all above 19. If total asset increased RM20,000 and total liabilities increased RM12,000 during the same period, what is the effect in total owner's equity? (a) RM8,000 decrease (b) RM32,000 decrease (©) RMB8,000 increase (@) RM32,000 increase (©) None of alll above 20. The sequence of steps in the accounting recording process is (a) Joumalize transactions, posts to the ledger and analyze business events. (b) Post to the ledger, journalize transactions and prepare trial balance (©) Analyze business events, journalize transactions and post to the accounts (d) Analyze business events, journalize transactions and prepare trial balance (©) None of all above 21. Ayu company purchased office supplies for RM10,000. The company paid RM8,000 in cash and signed a note for the balance. The company should debit the Office Supplies Account, credit Cash Account and (a) Debit Ayu’s capital account for RM10,00022. BKALIOI3 PERAKAUNAN PERNIAGAAN (b) Credit an Account Receivable for RM2,000 (c) Credit an Notes Payable for RM2,000, (@) Debit Notes Payable for RM2,000 (©) None of all above. ‘A customer sent his car to Kim Sin Workshop for a car repair on 31 August. Kim Sin has completed the repair on the same day. The service charge was RMI,000. The customer picked up the car on 1 September but managed to pay only half of the service charge on 5 September and the remaining on 10 September. By applying the revenue recognition principle, when should Kim Sin recognise the revenue and how much? (a) August 31 and RM1,000 (b) September 1 and RM1,000 (c) September 5 and RMS00 (d) September 10 and RMS00 (e) None of all above Which of the following account has normal credit balance? (a) Accumulated depreciation (b) Depreciation expenses (c) Inventory (d) Prepaid rent (©) None of all above 24. In October, an audit firm received RM4,000 cash for consultation services to be 25. rendered on the month of December. The full amount of RM4,000 was credited to the Unearned Consultation Fees Account. If the consultation services have been rendered in December and no adjusting entry was made, this would cause (a) Expenses to be overstated. (b) Net income to be overstated. (©) Liabilities to be understated. (@) Revenues to be understated (©) None of all above ‘An owner paid his personal utility expenses amounted RM300. The cost was paid from company’s cash account. Which ONE of the followings is the CORRECT journal entry to show the above transaction: (a) Debit Utility expenses RM300, Credit Cash RM300 (b) Debit Owner’s equity RM300, Credit Cash RM300. (©) Debit Drawings RM300, Credit Cash RM300 (d) Debit Drawing expenses RM300, Credit Cash RM300 (©) None of all aboveBKALIOI3 PERAKAUNAN PERNIAGAAN CASH | Balance Date_ Item Dr. [cr | (RM) 1-Jan | Capital 20,000 20,000 3-tan | Office Equipment 2,300 17,700 10-Jan | Office Supplies 260) 17,440 12-Jan | Service Revenues | 7,200 24,640 26-Jan | Salary expenses 1,800 | 22,840 TOTAL 27,200 4,360 For the above cash ledger, itis required that one of the amounts recorded to be posted to trial balance. Which ONE of the following amounts should appear in the trial balance: (a) RM22,840 (b) RM4,360 (©) RM27,200 (@) RM20,000 (e) RM7,200 Question 27 and 28 is based on the following information: Below is the summary of accounts balance as at 30 June 2009 for Syarikat Boon Consulting. Cash Office supplies | Supplies expenses Office equipment ‘Accumulated depreciation ~ office equipment ‘Account payable ‘Account receivable Drawing Fee revenued [Accrued fees ‘Salary expenses [Utilities expenses [Depreciation expenses Capital 27. What is total expenses amount for unadjusted trial balance above? (a) RM106,00028. 30, 31. 32. BKALIOI3 PERAKAUNAN PERNIAGAAN (b) RM286,450 (©) RM306,450 (4) Incomplete information to determine the unadjusted trial balance amount (©) None of all above What is asset amount should be reported in balance sheets? (a) RM1S1,500 (b) RM171,500 (c) RM160,100 (4) RM180,100 (©) None of all above . Which of the followings is THE BKST to explain about a merchandise business? (a) A business that involved in manufacturing finished goods from raw materials. (b) A business that involved in buying finished goods from the supplier and sell them to the customers. (©) A business that involved in providing services to the customer and earns income such as rental. (d) A business that uses raw materials, direct labour and factory overhead to operate the business. (©) None of all above. Gross profit for a merchandise business is equal to: (a) Sales ~ Cost of good sold (COGS) (b) Sales ~ [Cost of good sold (COGS) + Operating expenses] (c) Sales ~ Operating expenses (d) Service revenues — Cost of good sold (COGS) (e) None of all above. In dealing with trade discounts received, a company should: (a) Debit Purchase discount, Credit Inventory (b) Debit Account Payable, Credit Inventory (c) Debit Sales Discount, Credit Account Receivable (d) Not perform any journal entry (e) None of all above When a discount term states 2/20, n/30, it indicates that: (a) If buyer settles the amount due within 2 days, a discount of 20% would be received. (b) If buyer settles the amount due within 30 days, a discount of 2% would be received,BKALIO13 PERAKAUNAN PERNIAGAAN (©) If buyer settles the amount due within 20 days, a discount of 2% would be received. (d) The amount due should be settled after 20" day but before 30" day in order to get the 2% discount. (©) None of all above. 33. On 4 January 2009, Beli Company purchased 200 units of merchandise inventory on account, RM10,000 from Jual Company. As per agreement, this amount was subject to a discount term stated as 2.4/10, n/eom. Should Beli Company settle the amount by 10 January 2009, how much is the amount that the company is required to pay? (a) RM9,760 (b) RM7,600 (©) RM9,976 (@) RM10,000 (€) None of all above, 34. When a company made a cash sales, it should be treated as: (a) Debit Cash, Credit Sales (b) Debit Account receivable, Credit Sales (©) Debit Cash, Credit Account receivable (@) Debit Inventory , Credit Sales (©) None of all above. Questions 35-36 are based on the following diagram: = Ownership changed to buyer at * point 35. The above diagram indicates a method of transportation cost applied in a merchandise business. It is: (a) FOB shipping point (b) FOB destination (©) FOB purchase point (@) FOB manufacturing point (©) None of all aboveBKALIOI3 PERAKAUNAN PERNIAGAAN 36. If company applies the above transportation method, the cost would be paid by the: (a) Transportation Company (b) Both parties (c) Seller (d) Buyer (©) None of all above. 37. Under the perpetual inventory system, purchase of inventory should be treated as: (a) Debit Purchase, Credit Cash (b) Debit Purchase, Credit Cash or Account payable (©) Debit Inventory, Credit Cash or Account payable (d) Debit Inventory, Credit Cash or Account receivable (©) None of all above 38. Which of the following is a relevant journal entry when a company made a cash sale? (a) Debit Inventory, Credit Sales (b) Debit Account payable, Credit Sales (c) Debit Inventory, Credit Account payable (d) Debit Cost of good sold, Credit Inventory (©) None of all above, 39, When a company received goods from the customer as a result of sales return, the company should treat this as: (a) Debit Sales return & allowances, Credit Cash (b) Debit Sales return & allowances, Credit Cash AND Debit Inventory, Credit Account Receivable (c) Debit Sales return & allowances, Credit Cash/Account payable AND Debit Inventory, Credit COGS (d) Debit Sales return & allowances, Credit Cash/Account receivable AND Debit Inventory, Credit COGS (©) Trade discounts. 40. Users of the financial statement includes: (a) The company management (b) Existing and Potential shareholders (©) Creditors, customers and general public (@) All above (©) None of all aboveBKALIOI3 PERAKAUNAN PERNIAGAAN 41, Which of the following statement is INCORRECT regarding ratio analysis? (@) Liquidity ratios measure the ability of company to meet short-term obligations. (b) Profitability ratios measure company’s ability to generate profit (c) Solvency ratios measure company’s ability to survive over a long period of time. (@ Efficiency ratios measure company’s ability in managing its resources efficently. (¢) Liquidity ratio is also known as debt ratio 42. In a vertical analysis of the balance sheet, each item is stated as a percentage of (a) Total equities (b) Total liabilities (©) Total assets (@) Total non-current assets (©) None of all above. 43. Profit margin, gross profit margin, earnings per share, dividend per share and return on equity are examples of analysis. (a) Solvency (b) Profitability (©) Efficiency (d) Solvency and efficiency (©) None of all above 44, Accounts receivable turnover, number of day’s sales in receivable and number of day's sales in inventory are examples of. analysis measurement. (a) Solvency (b) Efficiency (©) Profitability (a) Efficiency and profitability (c) None of all aboveBKALIOI3 PERAKAUNAN PERNIAGAAN Questions 45 to 50 are based on the following balance sheet of PETDAG Berhad: ASSETS Proper an ard equpen: 3 amen 232005 Iearmentinsezacier 3 aa eae Prpaitaaspaymente ‘ mo un Conant 7 25399 40 {TOTAL NOW-CORRENT ASSETS a5 755 39.018 ovenores a wag mas Tre ane er rceatae > amma 30120 oar and csr equates 2 staan [TOTAL CURRENT ASSETS Tess TWTALASSETS sma zie eoury ‘Shae capi ” sass Ruserves arene ‘ikalequiyanrintabie te storable ofthe Cmpany eae Minor inert 8 rs {oTALCOUTY aanaay anu w ed was 6 24a 2m Finance less abies a an - TOTAL NON-CORRENT UABILTIES wacerr az Trae and eter payable Cr rc) Teor 559 9307 Faceless ates 6 ‘ae eras cunnoer LABILTIS Benes at TaALaBILTES ZINA TOTAL EOUTY AND LABIUTIES| 0 08 45. The current ratio for PETDAG Berhad in 2009 is: (a) 1.2131 () 0.4121 (©) 0.82:1 @ 14:1 (©) None of all above. 46. The quick ratio for PETDAG Berhad in 2009 is: (a) 121-1 (b) 1.0121 (©) 0.82:1 (@ Lt (e) None of all above. uBKALIOI3 PERAKAUNAN PERNIAGAAN 47. If PETDAG Berhad reported a net profit (before finance cost) of RM470,000,000 in 2009, the company’s return on asset would be: (@) 7.14% (b) 5.46% (©) 6.19% @ 12.13% (e) None of all above. 48. What is the company’s inventory turnover ratio should PETDAG Berhad reported the cost of good sold of RM9,000,000,000 in 2009: (a) 20.27 times (b) 8.36 times (©) 5.92 times (@ 11.83 times (e) None of all above. 49. PETDAG?’s debt ratio for 2009 is: (a) 36.4% (b) 63.6% (©) 61.3% (@) 38.7% (© None of alt above. 50. PETDAG’s equity ratio for 2009 is: (a) 36.4% (b) 63.6% (©) 61.3% (¢) 38.7% (©) None of all above. 51. Company A and B reported a current ratio of 10:1 and 8:1 respectively. The followings are TRUE regarding the analysis of performance for both companies EXCEPT: (2) Company A is able to meet its short term obtigation by 10 times of its current assets. (b) Company B is able to meet its short term obligation by 8 times of its current, assets (©) Both companies have a higher value in current assets as compared to their current liabilities. (@) In term of liquidity performance, Company B performed better than Company A.BKALIO13 PERAKAUNAN PERNIAGAAN (e) Both companies have a lower value in current liabilities as compared to their current assets. 52. In calculating a quick ratio, the following items should be taken into account EXCEPT: (a) Cash () Account Receivable (c) Marketable Securities (d) Inventory (©) None of all above 53. The following statements are TRUE in relation to the Management Accounting report EXCEPT: (a) Users for management accounting information are internal users. (b) A content of the report prepared is flexible and subject to the management needs. (©) The purpose of the report is not according to the generally accepted accounting principles but subject to the decision to be made. (d) The report is subject to the independent verification, (@) None of all above. 54, Office salaries and office equipment depreciation expenses are two examples of (a) Direct labor cost (b) Factory overhead (©) Product cost (@) Period cost (©) None of all above 55. In a manufacturing process, prime cost is equal to___cost plus cost. (a) Direct material, factory overhead (b) Direct labour, factory overhead (©) Direct material, direct labour (@) Sel\ing, administrative (©) Direct materia}, selling 56. A product cost includes: (a) Direct materials only (b) Direct materials and labours only (©) Direct materials, direct labours and manufacturing overhead only (d) Direct materials, direct labours, manufacturing overhead & selling/administrative costs. (e) None of all aboveBKALIO13 PERAKAUNAN PERNIAGAAN 57. Ina manufacturing process, conversion cost is equal to cost plus cost. (a) Direct material, factory overhead (b) Direct labour, factory overhead (©) Direct material, direct labour (@) Selling, administrative (©) Direct material, selling 58. The following costs are part of manufacturing overhead EXCEPT: (a) Indirect material (b) Indirect labor (0) Production supervisor's salary (@) Utility for factory (©) Salary of human resource manager Question 59 to 60 is based on the following manufacturing data: [ Beginning Ending | RM (RM) (RM) Direct material inventory 90,000 110,000 (Work-in progress inventory 180,000 120,000 Finished goods inventory 300,000 | 400,000 Purchased direct material Z 300,000 Direct labor 170,000 Factory overhead 190,000 Net sales 1,000,000 Period cost 280,000 59. Prime cost is: (2) RM450,000 (b) RM320,000 (©) RM100,000 (4) RMS00,000 (e) None of all above 60. Conversion cost is: (2) RM450,000 (b) RM360,000 (©) RM470,000 (@) RM490,000 (©) None of all above 14‘BKALIOI3 PERAKAUNAN PERNIAGAAN 61. Which of the following statements describes variable cost? (a) This cost increases in direct proportion to increases in volume (b) This cost decreases in direct proportion to increases in volume (©) This cost is the combined amount of all the other costs (4) This cost remains constant overall volume levels within the productive capacity for the planning period (©) None of all above 62. Which of the following statement is NOT TRUE about the fixed cost? (a) The total fixed costs are remain same regardless the number of products are produced. (b) The fixed costs per unit produced are increase when more products are produced. (©) Depreciation of factory equipment expense is one of the examples of fixed costs. (@) Fixed cost would not increase in direct proportion to increase in unit produced (e) None of all above 63. What is contribution margin? (a) The excess of sales revenues over fixed cost (b) The excess of variables cost over sales revenues (c) The excess of sales revenues over variables cost, (d) The ratio of sales revenues over variables cost (e) None of all above 64, Contribution margin per unit is calculated as: (a) Selling price per unit — fixed cost per unit (b) Selling price per unit ~ selling expense per unit (©) Selling price per unit ~ variable cost per unit (@) Variable cost per unit — fixed cost per unit (e) None of all above 65. Contribution margin ratio is calculated as: (a) (Selling price per unit ~ fixed cost per unit] / selling price per unit (b) [Selling price per unit — selling expense per unit] / selling price per unit (©) [Variable cost per unit - fixed cost per unit] / selling price per unit (@) [Selling price per unit — variable cost per unit] / selling price per unit (e) None of all aboveBKALIO13 PERAKAUNAN PERNIAGAAN 66. Which of the followings is TRUE in relation to the concept of break-even point (BEP): (a) At BEP, total contribution margin is equal to total fixed cost (b) A company would make profit at BEP (©) A company would make loss at BEP (d) BEP will not always result in zero profivloss (©) None of all above 67. Which of the followings is THE BEST to indicate the technique available in doing Cost volume profit analysis (CVP) (a) Contribution margin approach is the best technique in calculating BEP. (b) Mathematical equation approach is the best technique in calculating BEP. (©) Graphical approach is the best technique in calculating BEP. (@) In calculating BEP, there are number of techniques available namely Centribution margin approach, Mathematical equation approach and Graphical approach. {e) None of all above. Question 68-71 are based on the following data: Optimus Prime Bethad manufactures and sells external hard disk model i-Bee. The detail information is extracted from their records show as below: Selling price per RM200 RM100 RM180,000 Production capacity 6,500 unit 68. What is the break-even-point (BEP) in units? (2) 1,700 units (b) 1,750 units (©) 1,800 units (@ 1,850 units (©) None of all above 69. It is expected that the variable cost will be increased by RM3 per unit. However, management decides to remain the Break-Even-Point (BEP) and selling price. What is the new fixed cost per unit at Break-Even-Point (BEP)? (@) RM67 (b) RM77 (©) RM87 (d) Insufficient information to calculate the fixed cost per unit at BEP (©) None of all above 16‘BKAL1013 PERAKAUNAN PERNIAGAAN 70. How much the amount of net profit or net loss if 3,500 units are sold? (a) Net profit of RM170,000 (b) Net loss of RM170,000 (c) Net profit of RM175,000 (a) Net loss of RM175,000 (e) None of all above 71. How many units should be sold to generate a profit of RM450,000? (@) 3,300 units (b) 3,600 units (©) 5,300 units (A) 6,300 units, (©) None of all above Questions 72 to 75 are based on the following data: Syarikat Kumar produces drinking water. The detail information is extracted from their records show as follows: "M Rat 72. Variable cost per unit is: (a) RM0.80 (b) RMS5.00 (©) RM1.20 (4) RM2.00 (© None of all above. 73. Contribution margin per ut (a) RM0.80 (b) RM5.00 (©) RM1.20 (a) RM2.00 (©) None ofall above. 74, What is break-even point in unit? (a) 24,000 () 100,000 (©) 150,000 7BKALIO13 PERAKAUNAN PERNIAGAAN (4) 60,000 (©) None of all above. 75. BEI in RM: (a) RM48,000 (b) RM200,000 (©) RM120,000 (@) RM300,000 (©) None of all above. 76. A budgeted sales figure is calculated by: (a) Multiplying a estimated sales price per unit with budgeted sales in unit (b) Multiplying a estimated sales cost per unit with budgeted sales in unit (©) Multiplying a estimated variable cost per unit with budgeted sales in unit (@ Multiplying a estimated fixed cost per unit with budgeted sales in unit (ce) None of all above 77. The followings are part of operating budget EXCEPT: (a) Sales budget (b) Cost of good sold budget (©) Purchase budget (d) Income statement budget (©) Cash budget 78. Which of the following is part of the financial budget? {a) Sales budget (b) Cost of good sold budget (©) Purchase budget (a) Income statement budget (©) Balance sheet budget Questions 79 and 80 are based on the following data: Syarikat Ahad reported the following sales budget for month of January and February: naan Budgeted Sales (unit) January 10,000 February 12,200 79. If selling price per unit is estimated to be RM2.00, what would be the budgeted sales figure in January? 1880. (a) RM10,000 (b) RM4,000 (c) RM24,000 (a) RM44,000 (e) RM20,000 BKALIOI3 PERAKAUNAN PERNIAGAAN Assuming that all sales are credit sales, how much Syarikat Ahad will collect the cash in February if itis expected that only 20% of the current month sales would be collected in the month sold and the remaining would be in the following month? (a) RM4,800 (b) RM4,000 (c) RM20,800 (4) RM23,200, (© RM8,800 19BKAL1013 PERAKAUNAN PERNIAGAAN Tujuan wtama maklumat perakaunan adalah untuk: (a) Menyediakan maklumat yang berguna di dalam pembuatan keputusan. (6) Menyediakan maklumat mengenai aset, liabiliti dan modal perniagaan (©) Menyediakan maklumat mengenai prestasi kewangan perniagaan bagi sesuatu tempoh (d) Menyediakan maklumat yang membolehkan pemilk perniagaan menilai prestasi ‘pengurusan (e) Tiada satu di atas Di bawah adalah proses-proses perakaunan KECUALI: (a) Komunikasi maklumat kewangan kepada pihak pengguna (2) Merekod transaksi dari urusniaga ekonomi (¢) Mengenalpasti urusniaga ekonomi yang relevan kepada perniagaan (&) Merekod urusniaga ekonomi bukan transaksi (e) Tiada satu di atas Manakah antara berikut TIDAK BENAR tentang pengguna maklumat perakaunan? (a) Lembaga pengarah syarikat adalah pengguna dalaman (b) Lembaga Hasil Dalam Negeri (LHDN) adalah pengguna luaran (c) Pemiutang adalah pengguna luaran (d) Suruhanjaya sekuriti adalah pengguna luaran (e) Pemegang saham adalah pengguna luaran Manakah yang berikut yang terbaik untuk menerangkan iujuan perakaunan? (a) Untuk menyediakan maklumat kepada pengurus atasan untuk _menentukan strategi perniagaan yang terbaik (b) Untuk menyediakan maklumat kewangan kepada pengguna untuk membuat keputusan (6) Untuk menyediakan maklumat kepada pengurus untuk mengawal operasi perniagaan (a) Untuk menyediakan maklumat kepada kreditor untuk membuat keputusan pinjaman perniagaan (@) Tiada satu di atas Di bawah seksyen 196, Akta Syarikat 1965, sesebuah syarikat mestilah menyertakan perkara berikut di dalam laporan tahunan syarikat KECUALI- (a) Pernyataan pemegang saham (b) Laporan juruaudit (©) Pernyataan pengarah (d) Laporan pengarah (©) Nota kepada akaun 20‘BKALIO13 PERAKAUNAN PERNIAGAAN 6. Manakah yang berikut bukan pengguna luaran maklumat perakaunan? (a) Pengurus pemasaran (b) Agensi penguatkuasa undang-undang (©) Kesatuan sekerja (@) Pihak berkuasa cukai (e) Tiada satu di atas 7. Manakah yang berikut bukan pengeuna dalaman maklumat perakaunan? (a) Pengurus pemasaran (b) Agensi penguatkuasa undang-undang (c) Ahli lembaga pengarah (d) Pemegang saham (@) Tiada satu di atas 8. Andaian entiti ekonomi mengkehendaki setiap aktiiviti (a) Entiti yang berbeza boleh digabungkan jika kaitan semua entiti yang tersebuit adalah syarikat (6) Mestilah dilaporkan kepada badan professional perakaunan (©) Perniagaan tunggal tidak boleh dibezakan daripada urusniaga persendirian pemiliknya (@ Entiti_mestilah merekod urusniaganya secara berasingan daripada aktiviti pemiliknya (@) Tiada satu di atas 9. Pada 9 Jun 2009, Jamal telah menghantar produk yang bernilai RM4,000 kepada pelanggannya, tetapi pelanggannya berjanji untuk membayar kepada Jamal dalam bulan Ogos 2009. Prinsip perakaunan yang perlu digunakan oleh Jamal untuk merekod urusniaga ini ialah (a) Prinsip pemadanan (b) Prinsip pengiktirafan hasil (©) Prinsip kos sejarah (d) Prinsip pendedahan penuh (e) Tiada satu di atas 10. Dalam mengaplikasikan prinsip pengiktirafan hasil, hasil akan terperoleh (a) Pada setiap akhir bulan (6) Pada setiap akhir tahun (c) Apabila perkhidmatan telah diberikan (@) Apabila tunai diterima (e) Tiada satu di atas 2BKALIOI3 PERAKAUNAN PERNIAGAAN 11, Manakah contoh akaun berikut adalah sebahagian daripada liabiliti? (@) Insurans prabayar (2) Belanja insurans (c) Tunai (d) Hasil belum terperoleh (@) Tiada satu di atas 12, Manakah contoh akaun berikut adalah sebahagian daripada modal pemilik? (a) Goji belum bayar (®) Hasil perkhidmatan (©) Kenderaan bermotor (@ Akaun belum bayar (e) Tiada satu di atas 13. Manakah baki debit akaun yang berikut adalah salah? (a) Modal (b) Inventori (0) Susutnilai terkumpul @ Nota belum bayar (@) Tiada satu di atas 14, Penyata yang mendedahkan kedudukan aset, liabiliti dan ekuiti pemilik syarikat bagi satu titik masa tertentu dikenali sebagai (a) Lembaran imbangan (b) Penyata pendapatan (c) Imbangan duga (d) Penyata aliran tunai (@) Tiada satu di atas 15, Penyata yang menyenaraikan hasil, belanja dan keputusan operasi syarikat dikenali sebagai. (a) Lembaran imbangan () Penyata pendapatan (©) Imbangan duga (@ Penyata aliran tunai (©) Tiada satu di atas 16, Satu senarai yang meringkaskan baki akaun-akaun pada tarikh iertentu dikenali sebagai (@) Lembaran imbangan18. 19. 20. BKALIOI3 PERAKAUNAN PERNIAGAAN (b) Jurnal (©) Lejar (d) Imbangan duga (e) Tiada satu di atas 7. Manakah persamaan perakaunan yang berikut adalah benar? (a) Aset = Liabiliti + Ekuiti pemilik + Ambilan pemilik — Hasil + Belanja (b) Aset = Liabiliti + Ekuiti pemilik + Ambilan pemilik + Hasil — Belanja (€) Aset = Ekuiti pemilik + Hasil — Liabiliti - Ambilan pemilik - Belanja (d) Aset = Hasil + Belanja - Liabiliti (@) Tiada satu di atas En. Muhammad telah memulakan perniagaan perkhidmatan fotokopi pada Julai 2009. Pada mulanya, En. Muhammad berhasrat untuk menyumbang RM20,000 tunai bagi memulakan perniagaannya tetapi akhirnya dia hanya mengeluarkan tunai RM6,400 dan menyumbang kenderaan peribadinya yang bernilai RM7,000. Berdasarkan analisa transaksi, apakah kesan urusniaga ini ke alas persamaan perakaunan? (a) Aset meningkat RM33,400, Ekuiti Pemilik meningkat RM33,400 (b) Aset meningkat RM33,400, Liabititi meningkat RM33,400 (c) Aset meningkat RM27,000, Liabiliti meningkat RM27,000 (d) Aset meningkat RMI3,400, Ekuiti Pemilik meningkat RM13,400 (@) Tiada satupun di atas. Jika jumlah aset meningkat RM 20,000 dan jumlah liabiliti juga meningkat RM 12,000 dalam tempoh yang sama, apakah kesan ke atas jumlah ekuiti pemilik? (a) RMB8,000 menurun (6) RM32,000 menurun (c) RMB,000 meningkat (d) RM32,000 meningkat (@) Tiada satu di atas Urutan langkah di dalam proses perekodan perakaunan adalah (a) Membuat catatan jurnal, pos ke lejar dan menganalisis aktiviti perniagaan (b) Pos ke lejar, membuat catatan jurnal dan menyediakan imbangan duga (c) Menganalisis aktiviti perniagaan, membuat catatan jurnal dan pos ke lejar (@) Menganalisis aktiviti perniagaan, membuat catatan jurnal dan menyediakan imbangan duga (@) Tiada satu di atasBKALIOI3 PERAKAUNAN PERNIAGAAN 21. Syarikat Ayu membeli bekalan pejabat pada harga RM10,000. Syarikat membayar RM8,000 secara tunai dan menandatangani nota untuk bakinya. Syarikat seharusnya mendebitkan Akaun Bekalan Pejabat, Mengkreditkan Akaun Tunai dan (a) Mendebitkan Akaun Modal Ayu pada nilai RM10,000 (b) Mengkreditkan Akaun Belum Terima pada nilai RM2,000 (c) Mengkreditkan Nota Belum Bayar pada nilai RM2,000 (a) Mendebitkan Nota Belum Bayar pada nilai RM2,000 (e) Tiada satu di atas 22, Seorang pelanggan telah menghantar keretanya kepada Bengkel Kim Sin untuk tujuan pembaikan pada 31 Ogos. Kim Sin telah menyelesaikan kerja pembaikan tersebut pada hari yang sama. Caj perkhidmatan pembaikan adalah RMI,000. Pelanggan tersebut telah mengambil keretanya pada | September tetapi hanya membayar separuh dari caj perkhidmatan pada 5 September dan bakinya pada 10 September. Dengan mengaplikasikan prinsip pengiktirafan hasil, bilakah Kim Sin perlu mengiktiraf hasil tersebut dan berapakah amaunnya? (@) 31 Ogos dan RM1,000 (B) 1 September dan RM},000 (©) 5 September dan RMS500 (d) 10 September dan RMSOO (©) Tiada satu di atas 23, Manakah antara akaun berikut lazimnya mempunyai baki kredit? (@) Susutnilai terkumpul (6) Belanja susutnilat (0) Inventori (@) Sewa terdahulu (@) Tiada satu di atas 24. Dalam bulan Oktober, sebuah firma audit menerima RM4,000 tunai bagi khidmat perundingan yang akan diberikan dalam bulan Disember. Amaun penuh sebanyak RM4,000 dikreditkan ke Akaun Hasil Perundingan Belum Terperoleh. Sekiranya khidmat perundingan telah dilaksanakan pada bulan Disember dan tiada catatan pelarasan dilakukan, ini akan menyebabkan (a) Perbelanjaan terlebih nyata (®) Pendapatan bersih terlebih nyata (c) Liabiliti terkurang nyata (@) Hasil terkurang nyata (e) Tiada satu di atas 24BKALI013 PERAKAUNAN PERNIAGAAN 25. Seorang pemilik telah membayar belanja utiliti peribadinya berjumlah RM300. Kos tersebut telah dibayar menggunakan akaun tunai syarikat. Mana SATUkah antara berikut merupakan catatan jurnal yang BETUL bagi menunjukkan urusniaga di atas: (@) Debit Belanja utiliti RM300, Kredit Tunai RM300 (b) Debit Ekuiti pemilik RM300, Kredit Tuna RM300 (c) Debit Pengeluaran RM300, Kredit Tunai RM300 (d) Debit Belanja pengeluaran RM300, Kredit Tunai RM300 () Tiada satupun di atas 26. TUNAL Baki Tarikh | Item Dt_|_xt._| (RM) Jan | Modal 20,000 20,000 3-Jan | Peralatan Pejabat 2,300| 17,700 10-Jan | Bekalan Pejabat 260| 17,440 42-Jan | Hasil Perkhidmatan | 7,200 24,640 26-Jan | Belanja Goji 22,840 JUMLAH Bagi lejar tunai di atas, ianya memerlukan salah satu dari amaun yang direkodkan untuk diposkan ke imbangan duga. Mana SATUkah antara yang berikut merupakan amaun yang perlu berada di dalam imbangan duga. (a) RM22,840 (b) RM4,360 (©) RM27,200 (@) RM20,000 fe} RM7.200 Soalan 27 dan 28 berdasarkan maklumat berikut: Di bawah ini ringkasan baki akaun-akaun pada 30 Jun 2009 Syarikat Boon Consulting, RM. Tunai_ - 21,000 | Bekalan pejabat = 18,500 [Belanja bekalan 3,000 | Kelengkapan pejabat __ 80,600 ([Susutnilai terkumpul — Kelengkapan pejabat 600 (Akaun belum bayar 12,000 terima _____ 40,000 — 350 ‘Hasil yuran [750,000 Yuran terakru _ 20,000 |BKALIO13 PERAKAUNAN PERNIAGAAN Belanja Gaji 81,400 Belanja uiliti 13,000 ‘Belanja susutnilat 8,600 ‘Modal 735,850. 27. Berapakah amaun jumlah belanja bagi imbangan duga tidak terselaras di atas? (@) RM106,000 (6) RM286,450 (o) RM206,450 (@) Makiumat tidak lengkap untuk menentukan amaun imbangan duga tidak terselaras (e) Tiada satu di atas 28. Berapakah amaun aset yang perlu dilaporkan dalam lembaran imbangan? (a) RMIS1,500 () RMI60,100 (©) RMI171,500 (@) RM180,100 (@) Tiada satu di atas 29, Manakah antara berikut yang PALING BAIK bagi menerangkan tentang sebuah ‘perniagaan perdagangan? (@) Sebuah perniagaan yang melibatkan penghasilan barangan akhir dengan menggunakan bahan mentah (b) Sebuah perniagaan yang melibatkan pembelian barangan akhir dari pembekal dan ‘menjualkanaya kepada pelanggan. (c) Sebuah perniagaan yang melibatkan penyediaan perkhidmatan kepada pelanggan dan menghasilkan pendapatan seperti hasil sewaan. (@) Sebuah perniagaan yang menggunakan bahan mentah, buruh langsung dan overhead perkilangan untuk beroperast. (@) Tiada satupun di atas. 30. Untung kasar bagi perniagaan perdagangan adalah bersamaan dengan. (a) Jualan— Kos barang di jual (KBDJ) (b) Jualan -{ Kos barang di jual (KBDJ) + Belanja operasi] (c) Juatan ~ Belanja operasi (d) Hasil perkhidmatan - Kos barang di jual (KBDJ) (@) Tiada satupun di atas. 26BKALIOI3 PERAKAUNAN PERNIAGAAN 31. Apabila sesebuah syarikat menerima diskaun perniagaan, syarikat seharusnya. (a) Debit Diskaun belian, Kredit Inventori (b) Debit Akaun belum bayar, Kredit Inventori (c) Debit Diskaun Jualan, Kredit Akaun belum terima (d) Tidak membuat sebarang catatan jurnal (e) Tiada satupun di atas. 32. Apabila sesuatu terma diskaun mencatatkan 2/20, n/30, ianya menunjukkan: (a) Sekiranya pembeli menyelesaikan hutang dalam tempoh 2 hari, diskaun 20% akan diterima. (®) Sekiranya pembeli menyelesaikan hutang dalam tempoh 30 hari, diskaun 2% akan diterima. (c) Sekiranya hutang dalam tempoh 20 hari, diskaun 2% akan diterima. (@) Hutang tersebut perlu diselesaikan selepas hari ke-20 tetapi sebelum hari ke-30 bagi memperoleh 2% diskaun tersebut. (e) Tiada satupun di atas. 33. Pada 4 Januari 2009, Beli Company telah membeli 200 unit barangan inventori ssecara hutang, RM10,000 dari Jual Company. Termaktub di dalam perjanjian bahawa jumlah ini tertakluk kepada terma diskaun 2.4/10, weom. Sekiranya Beli Company menyelesaikan jumlah tersebut pada 10 Januari 2009, berapakah jumlah yang perlu di bayar oleh syarikat? (a) RM9,760 () RM?,600 (c) RM9,976 (d) RM10,000 (e) Tiada satupun di atas. 34. Apabila sesebuah syarikat membuat jualan tunai, ia perlu dilayan sebagai. (a) Debit Tunai, Kredit Jualan (6) Debit Akaun belum terima, Kredit Jualan (c) Debit Tunai, Kredit Akaun belum terima (d) Debit Inventori, Kredit Jualan (e) Tiada satupun di atas. Soalan 35-36 berdasarkan gambarajah di bawah: = = Pemilikan berubah ke tangan pembeli pada titik ini aoeBKALIO13 PERAKAUNAN PERNIAGAAN 35. Diagram di atas menunjukkan sejenis kaedah kos pengangkutan yang diamalkan oleh sesebuah syarikat perdagangan. la adalah: (@) FOB titik perkapalan (®) FOB destinsi (0) FOB titik pembelian (@) FOB titik pengeluaran (©) Tiada satupun di atas 36, Sekiranya sesebuah syarikat mengamalkan kaedah pengangkutan di atas, kos akan dibayar oleh: (a) Syarikat pengangkutan (6) Kedua-dua pihak (©) Penjual (d) Pembeli (@) Tiada satupun di atas 37. Di bawah system inventori berterusan, pembelian inventori perlu dilayan sebagai. (a) Debit Belian, Kredit Tunai (®) Debit Belian, Kredit Akaun belum bayar (c) Debit Inventori, Kredit Tunai atav Akaun belum bayar (d) Debit Inventori, Kredit Tunai atau Akaun belum terima (@) Tiada satupun di atas 38. Manakah antara berikut merupakan catatan jurnal yang releven apabila sesebuah syarikat membuat jualan tunai? (a) Debit Inventori, Kredit Jualan (b) Debit Akaun belum bayar, Kredit Jualan (c) Debit Inventori, Kredit Akaun belum bayar (@) Debit Kos barang dijual, Kredit Inventori (@) Tiada satupun di atas 39, Apabila syarikat menerima barangan disebabkan pulangan yang dibuat oleh pelanggan, syarikat perlu melayan ia sebagai (a) Debit Pulangan & Elaun Jualan, Kredit Tunai (®) Debit Pulangan & Elaun Juatan, Kredit Tunai DAN Debit Inventori, Kredit Akaun belum terima (©) Debit Pulangan & Elaun Juatan, Kredit Tunai/Akaun belum bayar DAN Debit Inveniori, Kredit COGS (@) Debit Pulangan & Elaun Jualan, Kredit Tunai/Akaun belum terima DAN Debit Inventori, Kredit COGS (@) Diskaun perdagangan 28BKALI013 PERAKAUNAN PERNIAGAAN 40. Pengguna penyata kewangan termasuklah: (a) Pengurusan syarikat (b) Pemegang saham sedia ada dan bakal (c) Pemiutang, pelanggan dan orang awam (d) Semua di atas (e) Tiada satupun di atas 41. Manakah kenyataan yang berikut adalah SALAH berkenaan analisis nisbah? (a) Nisbah kecairan mengukur kemampuan syarikat memenuhi obligasi jangka pendek (b) Nisbah keberuntungan mengukur kebolehan syarikat di dalam menjana keuntungan (©) Nisbah solvensi mengukur kemampuan syarikat untuk bertahan dalam jangka panjang (d) Nisbah keefisyenan mengukur kemampuan syarikat menguruskan sumbernya secara efisyen. (e) Nisbah kecairan juga dikenali sebagai nisbah hutang. 42, Di dalam analisis menegak bagi lembaran imbangan, setiap item dinyatakan sebagai peratusan dari (a) Jumtah ekuiti (6) Jumlah liabiliti (c) Jumlah aset (d) Jumtah aset bukan semasa (©) Tiada satu di atas 43, Margin keuntungan, margin keuntungan kasar, perolehan sesaham, dividen sesaham dan pulangan ke atas ekuiti adalah contoh analisis _ (a) Solvensi (b) Keberuntungan (©) Kecekapan (d) Solvensi dan kecekapan (e) Tiada satu di atas 44. Pusing ganti akaun belumterima, bilangan hari akaun belum terima, bilangan hari inventori dijual, dan nisbah jualan bersih ke atas jumlah aset adalah contoh-contoh ukuran analisis (@ Keupayaan bayar huang (6) Kecekapan (c) Keberuntungan (d) Kecekapan dan keberuntungan 29BKALIOI3 PERAKAUNAN PERNIAGAAN (@) Tiada satu di atas Soalan 45 hingga 50 berdasarkan kepada penyata kewangan beriku Assers Proper on ae equa: 2 amaato 2323206 Inmet seit 5 7 £42 Prpsitase ayes ‘ mo on Saoerit 7 400 {TOTAL NOW-CURRENTASSETS Gansa35 __d9018 enoroe 2 wag apna Trae ac ter acealee ee Cae ad ae oquatels 2 sae S099 TOTAL CURRENTASSETS Zmesss aS TorALASSETS asai2ik ase ate Starecapial ” yrds, 388456 acervee awsm2 2723965 ‘ia equy able te sharehelders eke Con pary a1.286——-api7Ai7 2 ur amaze 37648 Ofer tala: “ tonsse 38 Prorsins % 26498 man France lsc baie a or E [orAL Hon-conaenT LABLTES ae0r7 ez Trade and eter ayes aan Tuaiee 559 Faece tose ilios % ae ~ [oTAL CURRENT LADILTES Baa7900 ASE ToL UABIUTS Bans ASE ToTaL EOUFTY AND LASITIES ase216 ase 45. Nisbah semasa PETDAG Berhad pada 2009 adalah: (a) 1.21:1 () 04121 (©) 082:1 @ 11421 (@) Tiada satupun di atas 46. Nisbah cepat PETDAG Berhad pada 2009 adalah: (@) 1.2131 (6) 101: 30BKALIO13 PERAKAUNAN PERNIAGAAN (©) 0.82: 1 @) 1.14:1 (e) Tiada satupun di atas 47. Sekiranya PETDAG Berhad melaporkan keuntungan bersih RM470,000,000 pada 2009, pulangan atas aset syarikat adalah: (a) 7.14% () 5.46% (©) 6.19% @) 12.13% (©) Tiada satupun di atas 48, Apakah nisbah pusing ganti inventori syarikat sekiranya PETDAG Berhad melaporkan kos barang dijual pada 2009 sebanvak RM9,000,000,000: (a) 20.27 times (©) 8.36 times (©) 5.92 times (d) 11.83 times (©) Tiada satupun di atas 49. Nisbah hutang PETDAG bgi 2009 adalah (@) 36.4% (b) 63.6% (©) 61.3% (d) 38.7% (@) Tiada satupun di atas 50, Nisbah ekuiti PETDAG bgi 2009 adalah. (a) 36.4% (b) 63.6% (6) 61.3% (4) 38.7% (e) Tiada satupun di atas 51. Syarikat A dan B melaporkan nisbah semasa masing-msing adalah 10:1 dan 8:1. Berikut adalah BENAR berkenaan analisa prestasi bagi kedua-dua syarikat KUCULI: (a) Syarikat A mampu memenuhi obligasi jangka pendek dengan aset semasanya sebanyak 10 kali. (6) Syarikat B mampu memenuhi obligasi jangka pendek dengan aset semasanya sebanyak 8 kali (0) Kedua-dua syarikat mempunyai nilai aset semasa yang melebihi liabiliti semasa 31BKALJ013 PERAKAUNAN PERNIAGAAN (@) Dari sudut prestasi kecairan, Syarikat B mempunyai prestasi yang lebih baik dari Syarikat A (©) Kedua-dua syarikat mempunyai nilai liabiliti semasa yang lebih rendah berbanding aset semasa. 52. Bagi mengira nisbah cepat, item-item berikut perlu diambil kira KECUALI (a) Tunai (0) Akaun Belum terima (©) Sekuriti boleh pasar (d) Inventori (©) Tiada satupun diatas 53. Berikut adalah BENAR berkenaan laporan Perakaunan Pengurusan KECUALI. (a) Pengguna kepada laporan perakaunan pengurusan adalah pengguna-pengguna dalaman. (b) Kandungan laporan adalah fleksibel dan bergantung kepada kehendak pengurusan () Tujuan laporan adalah tidak mengikut prinsip-prinsip perakaunan diterima unum tetapi bergantung kepada keputusan yang akan dibuat. (@) Laporan tersebut memerlukan pemeriksaan bebas. (e) Tiada satupun di atas. 54, Belanja gaji pejabat dan sustnilai kelengkapan pejabat adalah dua contoh (a) Kos buruh langsung (b) Overhed kilang (©) Kos produk (d) Kos tempoh (@) Tiada satu di atas 55. Di dalam sesuatu proses pengeluaran, kos prima adalah bersamaan kos campur kos (a) Bahan langsung, overhead kilang (6) Buruh langsung, averhead kilang (c) Bahan langsung, buruh langsung (@) Juatan, pentadbiran (©) Bahan langsung, jualan 56. Sesuatu kos produk termasuklah: (@) Bahan mentah langsung sahaja (®) Bahan mentah langsung dan buruh langsung sahaja (©) Bahan mentah langsung, buruh langsung dan overhead pengeluaran sahaja 32BKALIO13 PERAKAUNAN PERNIAGAAN (d) Bahan mentah langsung, buruh langsung, overhead pengeluaran & kos jualan/pentadbiran (e) Tiada satupun di atas. 57. Di dalam sesuatu proses pengeluaran, kos penukaran adalah bersamaan dengan kos, campur kos. (a) Bahan langsung, overhead kilang (b) Buruh langsung, averhead kilang (c) Bahan langsung, buruh langsung (@) Juaian, pentadbiran (e) Bahan langsung, jualan 58. Berikut adalah sebahagian dari kos-kos overhead pengilangan KECUALI: (a) Bahan tak langsung (®) Buruh tak langsung (©) Gaji penyelia pengeluaran (d) Utiliti untuk kilang (e) Gaji pengurus sumber manusia Soalan 59 hingga 60 berdasarkan data pengeluaran berikut: Awal (RM) | Akhir (RM) RM Tnventori bahan mentah 90,000 110,000 Inventori kerja dalam proses 180,000 120,000 Unventori barang siap 300.000 400,000 Belian bahan mentah 300,000 Buruh langsuns 170,000 Overhed kilang 190,000 Jualan bersih | 1,000,000 Kos tempoh 280,000 59. Kos prima ialah (a) RM450,000 (b) RM320,000 (c) RM100,000 (d) RM500,000 (e) Tiada satupun di atas,BKALIOI3 PERAKAUNAN PERNIAGAAN 60. Kos penukaran ialah: (a) RMA50,000 (b) RM360,000 () RM470,000 (d) RM490,000 (e) Tiada satupun di atas. 61. Pernyatgan manakah yang menerangkan kos berubah? (a) Kos ini bertambah seiring dengan kadar pertambahan unit pengeluaran (b) Kos ini berkurang seiring dengan kadar pertambahan unit pengeluaran (©) Kos ini adalah kombinasi keseluruhan kos yang terlibat di dalam sesebuah pengeluaran (d) Kos ini tetap kekal pada jumlah yang sama untuk semua volum pengeluaran pada tahap kapasiti pengeluaran yang tertentu untuk suatu jangkamasa (e) Tiada satu di atas 62. Manakah yang penyataan berikut TIDAK BENAR berkaitan dengan kos tetap? (a) Total kos tetap ada malar atau sama tanpa mengira bilangan unit porduk yang dikeluarkan (8) Kos tetap seunit produk yang dihasitkan meningkat apabila lebih banyak produk dikasilkan (c) Belanja susutnilai kelengkapan kilang adalah salah satu contoh kos tetap (@) Kos tetap tidak akan bergerak seiring dengan pertambahan unit pengeluaran (e) Tiada satu di atas 63. Apakah yang dimaksudkan margin sumbangan? (a) Lebihan hasil jualan ke atas kos tetap (6) Lebihan kos berubah ke atas hasil jualan (c) Lebihan hasil jualan ke atas kos berubah (@) Nisbak hasil jualan ke atas kos berubah (e) Tiada satu di atas 64, Margin sumbangan seunit dikira sebagai: (a) Harga jualan seunit — kos tetap seunit (b) Harga jualan seunit ~ belanja jualan seunit (©) Harga jualan seunit — kos berubah seunit (d) Kos berubah seunit ~ kos tetap seunit (e) Tiada satupun di atasBKALIOI3 PERAKAUNAN PERNIAGAAN 65. Nisbah margin sumbangan dikira sebagai: (a) [Harga jualan seunit — kos tetap seunit] / Harga jualan seunit (6) [Harga jualan seunit - belanja jualan seunit} / Harga jualan seunit (©) [Kos berubah seunit — kos tetap seunit] / Harga jualan seunit (d) [Harga jualan seunit — kos berubah seunit] / Harga jualan seunit (e) Tiada satupun di atas 66. Manakah antara berikut BENAR berkenaan dengan konsep titik pulang modal (IPM): (a) Pada TPM, jumlah margin sumbangan adalah bersamaan dengan jumlah kos tetap. (b) Sesebuah syarikat akan mendapat keuntungan pada TPM. (c) Sesebzeah syarikat akan mendapat kerugian pada TPM. (d) TPM tidak semestinya akan menghasilkan untung/rugi sifar. (e) Tiada satupun di atas. 67. Manakah antara berikut PALING BAIK bagi menggambarkan teknik-teknik yang boleh didapati bagi membuat analisa keuntungan kos volume: (a) Pendekatan margin sumbangan adalah teknik terbaik bagi mengira TPM. (b) Pendekatan persamaan matematik adalah teknik terbaik bagi mengira TPM. (©) Pendekatan graf adalah teknik terbaik bagi mengira TPM. (@ Di dalam mengira TPM, terdapat beberapa teknik yng boleh dilakukan, ianya adalah Pendekatan margin sumbangan, Pendekatan persamaan marematik dan Pendekatan graf, (@) Tiada satypun di atas. Soalan 68 hingga 7] adalah berdasarkan data dibawah: Optimus Prime Berhad mengeluar dan menjual pemacu keras model i-Bee. Perincian ‘maklumat diperolehi dari rekod-rekodnya menunjukkan perkara berikut: ‘Hargajualanseunit_ | __RM200 Kos berubah seunit RMIO0 Total kos tetay RMI180,000 ‘Kapasiti pengeluaran 6,500 unit 68, Berapakah titik pulang modal (TPM) dalam unit? fa) 2,700 unit (®) 1,750 unit (©) 1,800 unit (d) 1,850 unit (@) Tiada satu di atas 35‘BKALIO13 PERAKAUNAN PERNIAGAAN 69. Syarikat menjangkakan kos berubah akan meningkat sebanyak RM3 seunit. Walaw bagaimanapun, syarikat tetap memutuskan untuk mengekatkan titik pulang modal dan harga jualannya. Berapakah kos tetap seunit yang baru pada titik pulang ‘modalnya? (a) RM67 (®) RM77 (c) RM87 (@) Maklumat tidak mencukupi untuk mengira kos tetap seunit pada titik pulang modal (@) Tiada sam di ass 70. Berapakah amaun untung atau rugi bersih jika 3,500 unit dijual? (a) Untung bersih RM170,000 (b) Rugi bersih RM170,000 (0) Untung bersih RMI75,000 (d) Rugi bersih RMI75,000 (e) Tiada satu di atas 71. Berapakah bilangan unit yang perlu dijual untuk menghasilkan keuntungan sebanyak RM450,000? (0) 3,300 unit (8) 3,600 unit (©) 5,300 unit (d) 6,300 unit (e) Tiada satu di atas Soalan 72 hingga 75 adalah berdasarkan data berikut: Syarikat Kumar mengeluarkan air minuman. Perincian maklumat diperolehi dari rekod- rekodiya menunjukkan perkara berikut: [Harga jualan seuni ____ RM2.00 Nisbah margin ‘margin sumbangan 40% | Jumiak kos tetap __RM120,000| 72, Kos berubah seunit ialah: (@) RMO.80 (b) RM3.00 () RM1.20 (d) RM2.00 (©) Tiada satu di atas 36BKALIOI3 PERAKAUNAN PERNIAGAAN 73. Margin sumbangan seunit ialah, (a) RM0.80 (b) RMS.00 (©) RMI.20 (d) RM2.00 (e) Tiada satu di atas 74, Apakah titik pulang modal dalam unit? (a) 24,000 (®) 100,000 (©) 150,009 (@) 66,000 (e) Tiada satu di atas 75. TPM dalam RM: (a) RM48,000 (®) RM200,000 () RM120,000 (@) RM300,000 (¢) Tiada satu di atas 76. Satu angka belanjawan jualan adalah dikira dengan: (@) Mendarabkan angggaran harga jualan seunit dengan belanjawan jualan dalam unit (6) Mendarabkan angggaran kos jualan seunit dengan belanjawan jualan dalam unit (©) Mendarabkan angggaran kos berubah seunit dengan belanjawan jualan dalam unit (@) Mendarabkan angggaran kos tetap seunit dengan belanjawan jualan dalam unit (e) None of all above 77. Berikut adalah sebahagian dari belanjawan operasi KECUALI- (@ Belanjawan jualan (b) Belanjawan Kos Barang di jual (©) Belanjawan Belian (@) Belanjawan Penyata pendapatan (e) Belanjawan Tunai 78. Manakah antara berikut adalah sebahagian dari belanjawan kewangan? (a) Belanjawan jualan (6) Belanjawan Kos Barang di jual 37BKALI013 PERAKAUNAN PERNIAGAAN (©) Belanjawan Belian (d) Belanjawan Penyata pendapatan (e) Belanjawan Lembaran imbangan Soalan 79 dan 80 adalah berdasarkan data berikut: Syarikat Ahad reported the following sales budget for month of January and February: ie Belanjawan jualan 79. Sekiranya harga jualan seunit dianggarkan RM2.00, apakah angka bagi belanjawan Jjualan dalam Januari? (@) RM10,000 (6) RM4,000 (©) RM24,000 (a) RM44,000 (e) RM20,000 80. Diandaikan bahawa semua jualan adalah secara hutang, berapakah Syarikat Ahad akan membuat kutipan tunai ds dalam Februari sekiranya dijangkakan hanya 20% dari jualan bulan semasa berjaya dikutip pada bulan ianya dijual dan selebihnya akan dikutip pada bulan berikutnya? (a) RM4,800 (b) RM4,000 (©) RM20,800 (d) RM23,200 (e) RMB,800 38APPENDIX CURRENT RATIO = Current assets / current liabilities QUICK RATIO. = Quick assets / current liabilities RETURN ON ASSET = Net profit (before int.) / average total assets INVENTORY TURNOVER = COGS / Average inventory DEBT RATIO = Total liabilities / total assets EQUITY RATIO = Total equity / total assets END OF QUESTION KERTAS SOALAN TAMAT 39