Professional Documents
Culture Documents
1. Tugasan ini mengandungi DUA soalan sahaja yang disediakan dalam Bahasa Melayu dan Bahasa
Inggeris / This assignment contains only TWO question that is set in both Malay and English.
2. Jawab dalam Bahasa Melayu atau Bahasa Inggeris. / Answer in Malay or English.
4. Muat turunkan templat tugasan versi bahasa yang berkenaan daripada myVLE untuk
penyediaan dan penyerahan tugasan anda. Tugasan anda hendaklah ditaip dengan
menggunakan saiz fon 12 Times New Roman dan langkau baris 1.5. / Download the language
version of the assignment template concerned from the myVLE for preparation and submission
of your assignment. Your assignment should be typed using 12 point Times New Roman font
and 1.5 line spacing.
5. Anda dikehendaki menghantar tugasan SECARA ONLINE melalui myVLE. Sila rujuk kepada portal
untuk arahan mengenai prosedur menghantar tugasan anda secara online. Anda dinasihatkan
menyimpan senaskah tugasan yang diserahkan untuk rujukan sendiri. / You must submit your
assignment ONLINE via the myVLE. Refer to the portal for instructions on the procedures to
submit your assignment online. You are advised to keep a copy of your submitted assignment for
personal reference.
6. Anda hanya boleh menghantar tugasan SEKALI sahaja dalam SATU fail. / You can submit your
assignment ONCE only in a SINGLE file.
7. Tugasan anda hendaklah diserahkan antara 6hb Julai 2015 hingga 26hb Julai 2015. Serahan
selepas 26hb Julai 2015 TIDAK akan diterima. / Your assignment must be submitted between
6th July 2015 until 26th July 2015. Submission after 26th July 2015 will NOT be accepted.
8. Tugasan hendaklah disiapkan secara individu. Anda dilarang meniru tugasan orang lain. Anda
juga dilarang sama sekali memplagiat kerja orang lain sebagai kerja sendiri. /
Your assignment should be prepared individually. You should not copy another persons
assignment. You should also not plagiarise another persons work as your own.
9. Sila ambil maklum tentang PENALTI yang akan dikenakan ke atas penghantaran lewat tugasan
seperti yang tertera di pekeliling pejabat Pendaftar 6/2012 (Rujuk Registrars Announcement di
myVLE) / Please take note that PENALTY will be imposed on late submission of assignment as
specified in the Registrars Office circular 6/2012 (Refer to Registrars Announcement in myVLE)
10. Anda perlu memastikan RESIT yang dikeluarkan bagi penghantaran tugasan disimpan sebagai
bukti penghantaran. Kegagalan mengemukakan resit dalam sebarang isu yang timbul berkaitan
penghantaran tugasan akan mengakibatkan tugasan dianggap TIDAK dihantar / Please ensure
that you keep the RECEIPT issued upon submisson of your assignment as proof of submission.
Your assignment is considered as NOT submitted if you fail to produce the submission receipt in
any dispute arises concerning assignment submission.
PENILAIAN / EVALUATION
Tugasan ini menyumbang sehingga 40% daripada jumlah markah kursus berkenaan. / This
assignment accounts for 40% of the total marks for the course.
Anda akan diberikan maklum balas tentang tugasan ini sebelum Peperiksaan Akhir Semester
bermula. / You would be given feedback on the assignment before the Final Semester Examination
commences.
Amaran: Tugasan yang diserahkan, secara automatik, akan disemak untuk menentukan kadar
pertindihan. Jika plagiarisme dikesan, markah akan dipotong seperti berikut: / Warning: The
submitted assignment will automatically undergo a similarity check. If plagiarism is detected, marks
would be deducted as follows:
PURPOSE
The purpose of this assignment is to enhance learners skills to record journal entries, posting to
relevant ledgers and to prepare the trial balance.
Tujuan tugasan ini adalah untuk mempertingkatkan kemahiran pelajar untuk merekod catatan-
catatan jurnal, pindah catat ke lejar-lejar yang relevan dan menyediakan lembaran imbangan.
REQUIREMENT
Answer all the questions and show your detailed workings clearly and systematically.
Jawab semua soalan dan tunjukkan jalan kerja yang terperinci dengan jelas dan sistematik.
QUESTION 1 MARKS
a) On 6 May 20X7, Blake buys some goods for RM7,000 from Smith, and agrees to pay for them
some time within the next two weeks. The effect of this is that a new asset, stock of goods, is
acquired, and a liability for the goods is created. A person to whom money is owed for goods
is known in accounting language as a creditor. The balance sheet becomes:
B Blake
Balance Sheet as at 6 May 20X7
RM
Assets
Shop 32,000
Stock of goods 7,000
Cash at bank 28,000
67,000
Less: Creditor (7,000)
60,000
Capital 60,000
i) How does the balance sheet of an entity provide a useful source of information?
(2)
ii) Why do you think the RM7,000 value for creditors is shown in brackets?
(2)
You are required to draw up a balance sheet as on 7 December 20X9 after the above
transactions have been completed.
(16)
(Total: 20 marks)
SOALAN 1
a) Pada 6 May 20x7, Blake membeli barang bernilai RM7,000 daripada Smith, dan bersetuju
membayar dalam masa 2 minggu akan datang. Kesan transaksi ini adalah, satu aset baru iaitu
stok barang diperolehi, dan liabiliti terhadap stok dicipta. Seorang yang wang itu dihutang kerana
pembelian barang dikenali pemiutang dalam bahasa perakaunan. Kunci kira-kira menjadi:
B Blake
Kunci Kira-Kira pada 6 Mei 20X7
RM
Aset
Kedai 32,000
Stok barangan 7,000
Tunai di bank 28,000
67,000
Tolak: Pemiutang (7,000)
60,000
Modal 60,000
i) Bagaimanakah kunci kira-kira sesuatu entiti memberi sumber maklumat yang berguna?
b) Hill mempunyai aset dan liabiliti seperti berikut pada 30 November 20x9:
Anda dikehendaki menyediakan satu kunci kira-kira pada 7 Disember 20x9 setelah setiap
transaksi diselesaikan.
QUESTION 2 MARKS
a) Enter the following transactions in the personal accounts (i.e. the creditor and debtor
accounts) only. Balance off each personal account at the end of the month. After completing
this, state which of the balances represent debtors and which represent creditors.
20X8
Sept
1 Sales on credit to Johnny RM520; Thomas RM630; Sean RM240.
2 Purchases on credit Ben RM390; Raymond RM510; Patrick RM280.
8 Sales on credit to Thomas RM640; Lance RM418.
10 Purchases on credit from Raymond RM92; James RM870.
12 Returns inwards from Sean RM25; Thomas RM190.
17 Returned goods to Raymond RM12; James RM84.
20 Paid Ben by cheque RM390.
24 Johnny paid us by cheque RM400.
26 Paid James by cheque RM766.
28 Johnny paid us by cash RM80.
30 Lance pays us by cheque RM418.
(12)
12,500 1,800 ?
28,000 4,900 ?
16,800 ? 12,500
19,600 ? 16,450
? 6,300 19,200
? 11,650 39,750
4,200 ? 2,100
3,750 2,000 ?
(8)
(Total : 20 marks)
SOALAN 2
a) Masukkan transaksi berikut kepada akaun perseorangan (contoh: akaun pemiutang dan akaun
penghutang) sahaja. Imbangkan setiap akaun individu tersebut pada akhir bulan. Setelah selesai,
nyatakan akaun manakah yang mewakili akaun penghutang dan akaun pemiutang.
20x8
Sept
1 Jualan secara kredit kepada Johnny RM520, Thomas RM630, Sean RM240
2 Membeli secara kredit daripada Ben RM390, Raymond RM510, Patrick RM280
8 Jualan secara kredit kepada Thomas RM640, Lance RM418
10 Membeli secara kredit daripada Raymond RM92, James RM870
12 Pulangan jualan daripada Sean RM25, Thomas RM190
17 Pulangan belian kepada Raymond RM12, James RM84
20 Membayar Ben dengan menggunakan cek RM390
24 Johnny membuat pembayaran dengan cek RM400
26 Membayar James dengan cek RM766
28 Johnny membuat pembayaran secara tunai RM80
30 Lance membuat pembayaran dengan cek RM418
12,500 1,800 ?
28,000 4,900 ?
16,800 ? 12,500
19,600 ? 16,450
? 6,300 19,200
? 11,650 39,750
4,200 ? 2,100
3,750 2,000 ?
(Total : 40 marks)