11.

Syarikat Berhad
Soalan Struktur
1. Perniagaan yang bermodalkan saham, berliabiliti terhad, keuntungan berbentuk dividend
dan terus kekal wujud walapun ada ahli mati, muflis atau gila.
2. a = i, iv dan vi, b = ii, iii dan v
3. a = ii, iv dan v, b = I, iii dan vi
4. a = ii, b = iii, c = iv dan d = i
5. a = I, iv dan iv, b = ii,iii dan v
6. Dividen interim ialah dividen yang dibayar sebelum tempoh perakaunan dan didiven akhir
ialah dividen yang dibayar selepas tempoh perakaunan.
Soalan Subjektif:
Soalan 1
a.
i. saham biasa = 1.000,000 x 1 = 1,000,000 + saham keutamaan = 2,000,000 x 0.50 =
1,000,000 = 2,000,000
ii. saham biasa = 700,000 x 1 = 700,000 + saham keutamaan = 2,000,000 x 0.50 =
1,000,000 = 1,700,000
iii. saham biasa = 1,000,000 – 700,000 + saham keutamaan = 2,000,000 - 2,000,000
iv. = 300,000
v. saham biasa = 700,000 x 1 = 700,000 + saham keutamaan = 2,000,000 x 0.50 =
1,000,000 = 1,700,000
vi. 700,00 x 12% = 84000
vii. 1,000,000 x 7% = 70000
b. i.
Jurnal Am
Apr. 1 Bank 700,000
Permohonan Saham Biasa 700,000
Apr. 1 Bank 1,000,000
Permohonan Saham Keutamaan 1,000,000
Apr. 1 Permohonan Saham Biasa 700,000
Modal Saham Biasa 700,000
Apr. 1 Permohonan Saham Keutamaan 1,000,000
Modal Saham Keutamaan 1,000,000
ii.
Akaun Permohonan Saham Biasa
Apr. 1 Modal Saham Biasa 700,000 Apr. 1 Bank 700,000

Akaun Permohonan Saham Keutamaan

Apr. 1 Modal Saham Keutamaan 1,000,000 Apr. 1 Bank 1,000,000

Akaun Bank
Apr. 1 Permohonan Saham Biasa 700,000
Apr. 1 Per. Saham Keutamaan 1,000,000

Akaun Modal Saham Biasa

Apr. 1 Permohonan Saham Biasa

Akaun Modal Saham Keutamaan

Apr. 1 Per. Saham Keutamaan 1,000,000
iii.
1
 Kunci Kita-kira
Ekuiti Pemilik
Modal Dibenarkan/Modal Berdaftar:
2,000,000 unit saham keutamaan 7% RM0.50 sesaham 1,000,000
1,000,000 unit saham biasa RM1.00 sesaham 1,000,000
2,000,000
Modal Diterbitkan:
2,000,000 unit saham keutamaan 7% RM0.50 sesaham 1,000,000
700,000 unit saham biasa RM1.00 sesaham 700,000
1,700,000

Soalan 2
1. a.
i. saham biasa = 2.000,000 x 2 = 4,000,000 + saham keutamaan = 2,000,000 x 1.00 =
2,000,000 = 6,000,000
ii. saham biasa = 1,500,000 x 2 = 3,000,000 + saham keutamaan = 1,5000,000 x 1.00 =
1,500,000 = 4,500,000
iii. saham biasa = 4,000,000 – 3,000,000 + saham keutamaan = 2,000,000 - 1,500,000 =
1,500,000
iv. saham biasa = 1,500,000 x 2 = 3,000,000 + saham keutamaan = 1,5000,000 x 1.00 =
1,500,000= 4,500,000
v. saham biasa = 3,000,000 x 3% = 90,000 + saham keutamaan = 1,500,00 x 3% =
45000= 135,000
vi. saham biasa = 3,000,000 x 5% = 150,000 + saham keutamaan = 1,500,00 x (7% -
3%) = 60,000= 210,000
b. i.
Jurnal Am
Jan. 1 Bank 3,000,000
Permohonan Saham Biasa 3,000,000
Jan. 1 Bank 1,500,000
Permohonan Saham Keutamaan 1,500,000
Jan. 1 Permohonan Saham Biasa 3,000,000
Modal Saham Biasa 3,000,000
Jan. 1 Permohonan Saham Keutamaan 1,500,000
Modal Saham Keutamaan 1,500,000
ii.
Akaun Permohonan Saham Biasa
Jan. 1 Modal Saham Biasa 3,000,000 Jan. 1 Bank 3,000,000

Akaun Permohonan Saham Keutamaan

Jan. 1 Modal Saham Keutamaan 1,500,000 Jan. 1 Bank 1,500,000

Akaun Bank
Jan. 1 Permohonan Saham Biasa 3,000,000
Jan. 1 Per. Saham Keutamaan 1,500,000

Akaun Modal Saham Biasa

Jan. 1 Permohonan Saham Biasa 3,000,000

Akaun Modal Saham Keutamaan

Jan. 1 Per. Saham Keutamaan 1,500,000
2
iii.
Kunci Kita-kira
Ekuiti Pemilik
Modal Dibenarkan/Modal Berdaftar:
2,000,000 unit saham keutamaan 7% RM1.00 sesaham 2,000,000
2,000,000 unit saham biasa RM2.00 sesaham 4,000,000
6,000,000
Modal Diterbitkan:
1,500,000 unit saham keutamaan 7% RM1.00 sesaham 1,500,000
1,500,000 unit saham biasa RM2.00 sesaham 3,000,000
4,500,000

Soalan 3
2. a.
i. saham biasa = 700,000 x 2 = 1,4000,000 + saham keutamaan = 300,000 x 1.00 =
300,000 = 1,700,000
ii. saham biasa = 500,000 x 2 = 1,000,000 + saham keutamaan = 200,000 x 1.00 = 200,000
= 1,200,000
iii. saham biasa = 1,400,000 – 1,000,000 + saham keutamaan = 300,000 - 200,000
= 500,000
iv. saham keutamaan = 200,000 x 10% = 20,000
v. saham biasa = 80,000 – 20,000 = 60,000
v. 60,000 x 100/1,000,000 = 6%
b. i.
Jurnal Am
Jly. 1 Bank 1,000,000
Permohonan Saham Biasa 1,000,000
Jly. 1 Bank 200,000
Permohonan Saham Keutamaan 200,000
Jly. 1 Permohonan Saham Biasa 1,000,000
Modal Saham Biasa 1,000,000
Jly. 1 Permohonan Saham Keutamaan 200,000
Modal Saham Keutamaan 200,000
ii.
Akaun Permohonan Saham Biasa
Jly. 1 Modal Saham Biasa 1,000,000 Jly. 1 Bank 1,000,000

Akaun Permohonan Saham Keutamaan

Jly. 1 Modal Saham Keutamaan 200,000 Jly. 1 Bank 200,000

Akaun Bank
Jly. 1 Permohonan Saham Biasa 1,000,000
Jly. 1 Per. Saham Keutamaan 200,000

Akaun Modal Saham Biasa

Jly. 1 Permohonan Saham Biasa 1,000,000

Akaun Modal Saham Keutamaan

Jly. 1 Per. Saham Keutamaan 200,000
iii.
Kunci Kita-kira
3
 Ekuiti Pemilik
Modal Dibenarkan/Modal Berdaftar:
300,000 unit saham keutamaan 10% RM1.00 sesaham 300,000
700,0000 unit saham biasa RM2.00 sesaham 1,400,000
1,700,000
Modal Diterbitkan:
200,000 unit saham keutamaan 10% RM1.00 sesaham 200,0000
500,0000 unit saham biasa RM2.00 sesaham 1,000,0000
1,200,0000

Soalan 4
a. i. saham biasa = 2,500,000 x 2.5 = 6,250,000 + saham keutamaan = 4,000,000 x 1.00
=4,000,000 = 10,250,000
ii. saham biasa = 2,000,000 x 2.5 = 5,000,000 + saham keutamaan = 2,000,000 x 1.00 =
2,000,000 = 7,000,000
iii. saham biasa = 6,250,000 – 5,000,000 + saham keutamaan = 4,000,000 - 2,000,000 =
3,250,000
iv. dividen interim = 2,000,000 x 3% = 60,000 + dividen akhir = 2,000,000 x (5%-3%) =
40,000= 100,000
v. dividen interim = 5,000,000 x 5% = 250,000 + dividen akhir = 160,000 - 40,000 =
120,000= 270,000
vi. 120,000 x100/5,000,000 = 2.4%
b. i.
Jurnal Am
Ogs. 1 Bank 5,000,000
Permohonan Saham Biasa 5,000,000
Ogs. 1 Bank 2,000,000
Permohonan Saham Keutamaan 2,000,000
Ogs. 1 Permohonan Saham Biasa 5,000,000
Modal Saham Biasa 5,000,000
Ogs. 1 Permohonan Saham Keutamaan 2,000,000
Modal Saham Keutamaan 2,000,000
ii.
Akaun Permohonan Saham Biasa
Ogs. 1 Modal Saham Biasa 5,000,000 Ogs. 1 Bank 5,000,000

Akaun Permohonan Saham Keutamaan

Ogs. 1 Modal Saham Keutamaan 2,000,000 Ogs. 1 Bank 2,000,000

Akaun Bank
Ogs. 1 Permohonan Saham Biasa 5,000,000
Ogs. 1 Per. Saham Keutamaan 2,000,000

Akaun Modal Saham Biasa

Ogs. 1 Permohonan Saham Biasa 5,000,000

Akaun Modal Saham Keutamaan

Ogs. 1 Per. Saham Keutamaan 2,000,000

4
iii.
Kunci Kita-kira
Ekuiti Pemilik
Modal Dibenarkan/Modal Berdaftar:
4,000,000 unit saham keutamaan 7% RM1.00 sesaham 4,000,000
2,500,000 unit sahan biasa RM2.50 seunit saham 6,250,000
10,250,000
Modal Diterbitkan:
2,000,000 saham keutamaan 7% RM1.00 sesaham 2,000,000
2,000,000 unit saham biasa RM2.50 sesaham 5,000,000
7,000,000

Soalan 5
Tahun Keuntungan Dividen SK Dividen SB Kadar SB
2010 100,000 (2,000,000 x 0.5) x 5% 100,000 – 50,000 = 50,000 x 100 /
= 50,000 50,000 (2,000,000 x 1)
= 2.5%
2011 130,000 (2,000,000 x 0.5) x 5% 130,000 – 50,000 = 80,000 x 100 /
= 50,000 80,000 (2,000,000 x 1)
= 4%
2012 40,000 (2,000,000 x 0.5) x 5%
= 50,000 = 40,000 = - tiada 0%
10,000
2013 50,000 (2,000,000 x 0.5) x 5%
= 50,000 = tiada 0%
-10,000
2014 150,000 (2,000,000 x 0.5) x 5% 90,000 x 100 /
150,000 – 60,000 =
= 50,000 + 10,000 = (2,000,000 x 1)
90,000
60,000 = 4.5%

SPM 1994
a. i. saham biasa = 900,000 x 2.00 = 1,800,000
ii. saham biasa = 750,000 x 2.00 = 1,500,000
iii. saham biasa = 1,800,000 – 1,500,000 = 300,000
iv. dividen interim = 1,800,000 x 5% = 90,000
vi. dividen akhir = 1,800,000 x 10% = 180,000
b.
Akaun Permohonan Saham Biasa
Ogs. 1 Modal Saham Biasa 1,500,000 Ogs. 1 Bank 1,500,000

Akaun Bank
Ogs. 1 Permohonan Saham Biasa 1,500,000

Akaun Modal Saham Biasa

Ogs. 1 Permohonan Saham Biasa 1,500,000
c.
Syer biasa Syer Keutamaan
Ada hak mengundi Tiada hah mengundi
Kadar dividen berubah Kadar dividen tetap

5
SPM 2000
a. Keuntungan atas modal kepada pemegang saham
b. i. Syer keutamaan = 20,000 x 2.00 x 10% = 4,000
ii. Syer biasa = 60,000 x 1 x 15% = 9,000
iii. (Stok awal +Stok akhir)/2 = (22,500 +25,000)/2 = 23,500
iv. Tokokan = untung kasar/kos jualan x 100 = 32
Kos Jualan = untung kasar/32 x 100 = 38,000/32 x 100 = 118,750
v. KPGS = Kos Jualan/stok purata = 118,750/23.500 = 5 kali

SPM 2005
a. saham biasa = 500,000 x 1 = 500,000 + saham keutamaan = 400,000 x 2.00 =800,000
= 1,300,000
b.
Akaun Permohonan Saham Biasa
Jly. 1 Modal Saham B iasa 500,000 Jly. 1 Bank 500,000

Akaun Permohonan Saham Keutamaan

Jly. 1 Modal Saham Keutamaan 800,000 Jly. 1 Bank 800,000

Akaun Bank
Jly. 1 Permohonan Saham Biasa 500,000
Jly. 1 Per. Saham Keutamaan 800,000

Akaun Modal Saham Biasa

Jly. 1 Permohonan Saham Biasa 500,000

Akaun Modal Saham Keutamaan

Jly. 1 Per. Saham Keutamaan 800,000

c. 800,00 x 10% = 80,000

SPM 2006
a. i. saham biasa =4,000,000 x 1 = 4,000,000 + saham keutamaan = 400,000 x 2.00 =
800,000
= 4,800,000
ii. saham biasa = 2,500,000 x 1 = 2,500,000 + saham keutamaan = 400,000 x 2.00 =
800,000
= 3,300,000
iii. saham biasa = 2,500,000 x 3% = 75,000 dan saham keutamaan = 800,000 x 5% = 40,000
= 115,000
b.
Saham biasa Saham
Keutamaan
Ada hak mengundi Tiada hah
mengundi
Kadar dividen Kadar dividen
berubah tetap

SPM 2008
a. i. 30,000 x 6% = 1,800
ii. 50,000 x 9% = 4,500
iii. Dividen interim + Dividen akhir = (50,000 x 6%) + 4,500 = 7,500
b.
6
 Kunci Kita-kira
Ekuiti Pemilik
Modal Dibenarkan/Modal Berdaftar:
40,000 saham keutamaan 6% 40,000
RM1.00 sesaham
100,000 biasa RM1.00 sesaham 100,000
140,000
Modal Diterbitkan:
30,000 saham keutamaan 6% 30,000
RM1.00 sesaham
50,000 biasa RM1.00 sesaham 50,000
80,000

SPM 2010
a. i. saham biasa = 2,000,000 x 1 = 2,000,000 + saham keutamaan = 500,000 x 2.00 =
1,000,000 = 3,000,000
ii. saham keutamaan = 1,000,000 x (9% - 5%) = 40,000
iii. saham biasa = 2,000,000 x 10% = 200,000
b.
Jurnal Am
Jan. Bank 2,000,000
1
Permohonan 2,000,000
Saham Biasa
Jan. Bank 1,000,000
1
Permohonan 1,000,000
Saham
Keutamaan
Jan. Permohonan 2,000,000
1 Saham Biasa
Modal Saham 2,000,000
Biasa
Permohonan 1,000,000
Jan.
Saham
1
Keutamaan
Modal Saham 1,000,000
Keutamaan

c. i. Dividen interim ialah dividen yang dibayar sebelum tempoh perakaunan

ii. Didiven akhir ialah dividen yang dibayar selepas tempoh perakaunan.

SPM 2011
a. i. saham biasa = 1.000,000 x 0.5 = 500,000 + saham keutamaan = 500,000 x 1.00 =
500,000
= 6,000,000
saham biasa = 1,000,000 x 0.5 = 500,000 + saham keutamaan = 200,000 x 1.00 =
200,000
= 700,000
ii.
Akaun Permohonan Saham Biasa
Jly. 1 Modal 500,000 Jly. 1 Bank 500,000
Saham Biasa
7
 Akaun Permohonan Saham Keutamaan
Jly. 1 Modal 200,000 Jly. 1 Bank 200,000
Saham
Keutamaan

Akaun Bank
Jly. 1 500,000
Permohonan
Saham Biasa
Jly. 1 Per. 200,000
Saham
Keutamaan

Akaun Modal Saham Biasa

Jly. 1 500,000
Permohonan
Saham Biasa
Akaun Modal Saham Keutamaan
Jly. 1 Per. 200,000
Saham
Keutamaan

b.
Tahun Keuntungan Dividen SK Dividen
SB
2007 83,600 83,000 –
(800,000 x
64,000
2) x 4% =
=
64,000
19,600
2008 91,350 91,350 –
(800,000 x
64,000
2) x 4% =
=
64,000
27,350
2009 50,900 (800,000 x
2) x 4% =
64,000
tiada
Tetapi
dapat
50,900
2010 95,000 (800,000 x
2) x 4% =
64,000 +
17900
(64,000 –
50,900) =
77,100

SPM 2013
Tahun Keuntungan Dividen SK Dividen
SB
2010 50,000 (800,000 x 50,000 –
1) x 5% = 40,000
40,000 =
8
 10,000
2011 24,000 (800,000 x
1) x 5% =
40,000
tiada
Tetapi
dapat
24,000
2012 65,000 (800,000 x
1) x 5% =
65,000 –
40,000 +
56,000
(40,000 –
= 9,000
24,000) =
56,000

SPM 2014
saham biasa = 200,000 x2 = 400,000 + saham keutamaan = 100,000 x 2.50 = 250,000
= 650,000

SPM 2016
Petikan Kunci Kira-kira berikut diperoleh daripada buku perakaunan Zainon Berhad.
Kunci Kira-kirpada 31 Disember 2013, 2014 dan 2015
Modal dibenarkan RM
2 000 000 unit 8 % saham keutamaan RM2.00 4 000
sesaham 000
8 000 000 unit saham biasa, RM1.00 sesaham 8000000
1200000
Modal diterbit dan berbayar
1000 000 unit 8 % saham keutamaan RM2.00
2000000
sesaham
4 800 000 unit saham biasa, RM 1.00
4800000
sesaham
6800000

Jadual di bawah menunjukkan keuntungan syarikat yang diperuntukkan untuk pembayaran

dividen bagi tahun berakhir 31 Disember 2013 dan 31 Disember 2014:

Tahun Keuntungan (RM)

2013 150000
2014 314000

Maklumat tambahan:
(i) Untung bersih bagi tahun berakhir 31 Disember 2015 sebanyak RM640000
(ii) Pada. 30 Jun 2015, LembagPengarah telah:
 mengisytiharkan pembayaran dividen interim 5 % kepada pemegang saham
keutamaan dan 2 % kepada pemegang saham biasa.
 mencadangkan dividen akhir 7 % kepada pemegang saham biasa.
Anda dikehendaki:
(a)
Tahun Saham Keutamaan Saham Biasa
2 000 000 x 8% = 160 000
2013 Tiada
150 000 (kurang 10 000)

9
 2 000 000 x 8% = 160 000 +
314 000 – 170 000 = 144 000
2014 10 000 (2013) = 170 000

(b) 144 000 x 100 / 4 800 000 = 3%

(c)
Saham Keutamaan Saham Biasa
Dividen 2 000 000 x 5% = 100 000 2 000 000 x 3% (8 - 5)= 60 000
Interima
Dividen
4 800 000 x 2% = 96 000 4 800 000 x 7% = 336 000
Akhir

Soalan Objektif SPM

1.C 2.D 3.B 4.A 5.C 6.D 7.B 8.C 9.C 10.D
11.A 12.A 13.A 14.D 15.D 16.A 17.C 18.A 19.A 20.B
21.A 22.B 23.A 24.B 25.A 26.C 27.B 28.B. 29.B 30.C
31.C 32.D

10