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Bbaw2103 Acc
Bbaw2103 Acc
BBAW2103
FINANCIAL ACCOUNTING
SEPTEMBER 2017
1. This assignment contains only THREE (3) questions that is set in both Malay and English. / Tugasan ini
mengandungi TIGA (3) soalan sahaja yang disediakan dalam bahasa Melayu dan bahasa Inggeris.
2. Answer in Malay or English. / Jawab dalam bahasa Melayu atau bahasa Inggeris.
3. Download the language version of the assignment template concerned from the myINSPIRE for preparation
and submission of your assignment. Your assignment should be typed using 12 point Times New Roman font
and 1.5 line spacing. / Muat turunkan templat tugasan versi bahasa yang berkenaan daripada myINSPIRE
untuk penyediaan dan penyerahan tugasan anda. Tugasan anda hendaklah ditaip dengan menggunakan
saiz fon 12 Times New Roman dan langkau baris 1.5.
4. You must submit your assignment ONLINE via the myINSPIRE. 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. /Anda dikehendaki menghantar tugasan SECARA ONLINE melalui myINSPIRE. Sila
rujuk kepada portal untuk arahan mengenai prosedur menghantar tugasan anda secara online.Anda
dinasihatkan menyimpan senaskah tugasan yang diserahkan untuk rujukan sendiri.
5. You can submit your assignment ONCE only in a SINGLE file. / Anda hanya boleh menghantar tugasan
SEKALI sahaja dalam SATU fail.
6. Your assignment must be submitted between 30 October 2017 until 12 November 2017. Submission after
12 November 2017 will NOT be accepted. / Tugasan anda hendaklah diserahkan antara 30 Oktober 2017
hingga 12 November 2017. Serahan selepas 12 November 2017 TIDAK akan diterima.
7. Your assignment should be prepared individually. You should not copy another person’s assignment. You
should also not plagiarise another person’s work as your own. / Tugasan hendaklah disiapkan secara
individu. Anda dilarang meniru tugasan orang lain. Anda juga dilarang sama sekali memplagiat kerja orang
lain sebagai kerja sendiri.
8. Please take note that PENALTY will be imposed on late submission of assignment as specified in the
Registrar’s Office circular 6/2012 (Refer to Registrar’s Announcement in myINSPIRE)./Sila ambil maklum
tentang PENALTI yang akan dikenakan ke atas penghantaran lewat tugasan seperti yang tertera di pekeliling
pejabat Pendaftar 6/2012 (Rujuk Registrar’s Announcement di myINSPIRE).
9. 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./ 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.
EVALUATION / PENILAIAN
This assignment accounts for 50%of the total marks for the course. You would be given feedback on the
assignment before the Final Semester Examination commences. / Tugasan ini menyumbang sehingga 50%
daripada jumlah markah kursus berkenaan. Anda akan diberikan maklum balas tentang tugasan ini sebelum
Peperiksaan Akhir Semester bermula.
Warning: The submitted assignment will automatically undergo a similarity check. If plagiarism is detected,
marks would be deducted as follows: /Amaran: Tugasan yang diserahkan, secara automatik, akan disemak
untuk menentukan kadar pertindihan. Jika plagiarisme dikesan, markah akan dipotong seperti berikut:
Assignments found to have similarities under any of the categories above; will not be entitled to apply for
appeal. For learners who fall into the 70.01-100 similarities group, the access for online appeal for
assignment remarking of the subject will be disabled from the appeal options. / Tugasan yang dikenal pasti
mempunyai pertindihan tugasan bagi mana-mana kumpulan pertindihan di atas tidak dibenarkan untuk
rayuan. Bagi pelajar dalam kategori pertindihan tugasan kumpulan 70.01-100, akses online rayuan semakan
semula tugasan bagi subjek berkaitan dilupuskan dari pilihan rayuan.
ASSIGNMENT QUESTION
PURPOSE
The purpose of this assignment is to enhance learners’ skills to analyse business transactions using
accounting equation, post journal entreis to ledger, and prepare financial statements.
Tujuan tugasan ini adalah untuk mempertingkatkan kemahiran pelajar untuk menganalisis urus niaga –
urus niaga perniagaan dengan menggunakan persamaan perakaunan, memindah catat catatan-catatan
jurnal ke lejar, serta menyediakan penyata-penyata kewangan.
REQUIREMENT
Answer all questions and show detailed workings clearly and systematically.
Jawab semua soalan dan tunjukkan jalan kerja yang terperinci dengan jelas dan sistematik.
QUESTION / SOALAN 1 Marks
On 1 July 2017, Saiful decided to begin his own computer service business. He named the business
Pusat Komputer Epul. During the first month, Saiful has conducted the following business
transactions:
Date Transactions
July 1 Invested RM45,000 of his savings into the business.
2 Paid RM12,000 for the computer from Multi Systems Trading.
3 Paid RM6,000 for office equipment from Modern Furniture Trading.
4 Purchased office supplies on credit amounting to RM2,500.
8 Paid July rent amounting to RM4,000.
10 Repaired computers for a customer and collected cash RM2,500.
14 Collected RM2,000 for system upgrade labour charge from a customer.
18 Unpaid electric bill amounting to RM850.
27 Collected RM1,200 for services performed for Taylor Golf Trading.
31 Withdrew RM1,000 to take his wife, Anita, for the opening celebration of opening
his new business.
Required:
Show the effect of each transaction and the balance after each transaction using accounting equation
format.
(Total/Jumlah: 12)
Pada 1 Julai 2017, Saiful mengambil keputusan untuk memulakan perniagaan perkhidmatan komputer
sendiri. Beliau menamakan perniagaan itu Pusat Komputer Epul. Sepanjang bulan pertama, Saiful telah
menjalankan urus niaga – urus niaga perniagaan berikut:
Dikehendaki:
Tunjukkan kesan setiap urus niaga dan baki selepas setiap urus niaga menggunakan format persamaan
perakaunan.
QUESTION / SOALAN 2 Marks
The following journal entries were prepared for by Elegant Corporation for its first month of operation
in January 2017.
9 Supplies 4,000
Cash 4,000
(To record the purchase of supplies)
11 Cash 1,300
Service Revenue 1,300
(To record service revenue earned)
Required:
a) Post all the journal entries to necessary general ledger T-accounts.
(10)
b) Prepare a trial balance for Elegant Corporation as at 31 January 2017.
(10)
(Total/Jumlah: 20)
Catatan-catatan jurnal berikut telah disediakan oleh Elegant Corporation bagi operasi bulan pertamanya
dalam Januari 2017.
9 Bekalan 4,000
Tunai 4,000
(Untuk merekod belian bekalan)
11 Tunai 1,300
Hasil Perkihidmatan 1,300
(Untuk merekod hasil perkhidmatan terperoleh)
Dikehendaki:
a) Pindah catat semua catatan jurnal ke lejar am Akaun-T yang sepatutnya.
b) Sediakan imbangan duga bagi Elegant Corporation pada 31 Januari 2017.
QUESTION / SOALAN 3 Marks
All the accounts’ balances of Klinik Dr. Aqwa as at 31 August 2017 are as follows:
Required:
a) Prepare the income statement for the year ended 31 August 2017.
(6.5)
b) Prepare the statement of owner’s equity for the year ended 31 August 2017.
(3)
c) Prepare the balance sheet as at 31 August 2017.
(8.5)
(Total/Jumlah : 18)
Semua baki-baki akaun bagi Klinik Dr. Aqwa pada 31 Ogos 2017 adalah seperti berikut:
Dikehendaki:
a) Sediakan penyata pendapatan bagi tahun berakhir 31 Ogos 2017.
b) Sediakan penyata ekuiti pemilik bagi tahun berakhir 31 Ogos 2017.
c) Sediakan lembaran imbangan pada 31 Ogos 2017.