PENYERAHAN DAN PENILAIAN TUGASAN

ASSIGNMENT SUBMISSION AND ASSESSMENT

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BBFA1103
INTRODUCTORY ACCOUNTING
SEPTEMBER 2017
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INSTRUCTIONS TO STUDENTS / ARAHAN KEPADA PELAJAR

1. This assignment contains only TWO (2) question that is set in both Malay and English. / Tugasan ini
mengandungi DUA (2) 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. Your assignment should be between 2500 to 3000 words excluding references. Do not copy the
assignment question and instructions to your answer. Only assignment answer developed within the
approximate word limit will be assessed. The number of words should be shown at the end of your
assignment. / Tugasan anda hendaklah mengandungi 2500 hingga 3000 patah perkataan tidak
termasuk rujukan. Bilangan perkataan hendaklah ditunjukkan di hujung tugasan anda. Jangan menyalin
soalan dan arahan tugasan dalam jawapan anda. Pemeriksa tidak akan membaca jawapan tugasan
yang melebihi had patah perkataan yang dibenarkan. Jumlah perkataan hendaklah dinyatakan di
penghujung tugasan anda.

5. 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.

6. You can submit your assignment ONCE only in a SINGLE file. / Anda hanya boleh menghantar tugasan
SEKALI sahaja dalam SATU fail.

7. 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.
8. 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.

9. 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).

10. 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.

ASSIGNMENT QUESTION / SOALAN TUGASAN

PURPOSE
The purpose of this assignment is to enhance learners’ skills to record business transactions of a
company by using the accounting equation and prepare the trial balance, income statement and
balance sheet of the company.

Tujuan tugasan ini adalah untuk mempertingkatkan kemahiran pelajar untuk merekod urus niaga-
urus niaga perniagaan sebuah syarikat dengan menggunakan persamaan perakaunan dan
menyediakan imbangan duga, penyata pendapatan dan kunci kira-kira syarikat berkenaan.

REQUIREMENT

Answer all the questions and show your detailed workings clearly.

Jawab semua soalan dan tunjukkan jalan kerja anda secara terperinci dan jelas.
QUESTION 1 Marks

The following transactions were recorded in the first month of the business for Techno
Mart Sdn. Bhd.:

Date
Sept 1 Started the business with RM750 cash and RM5,900 in the bank.
Sept 2 Received a loan of RM2,000 from Betty by cheque.
Sept 3 Bought a computer by cash RM600.
Sept 5 Bought display equipment on credit from Clearcourt Sdn. Bhd. amounting
to RM420.
Sept 8 Took RM200 out of the bank and put it in the cash register machine.
Sept 15 Repaid part of Betty’s loan by cheque RM500.
Sept 17 Paid full amount owing to Clearcourt Sdn. Bhd. by cheque.
Sept 24 Repaid part of Betty’s loan by cash RM250.
Sept 30 Bought a printer on credit from Joshua for RM200.

You are required to:

a) Analyse the effects of the above transactions to the accounting equation by using the
format given below:

Assets = Liabilities + Owner’s Equity

(19)
b) Write down the accounting equation for Techno Mart Sdn. Bhd.
(1)
(Total : 20 marks)

SOALAN 1
Berikut adalah urus niaga-urus niaga yang direkodkan dalam bulan pertama perniagaan bagi
Techno Mart Sdn. Bhd.:

Tarikh
Sept 1 Memulakan perniagaan dengan RM750 tunai dan RM5,900 dalam bank.
Sept 2 Menerima pinjaman RM2,000 daripada Betty dengan cek.
Sept 3 Membeli komputer secara tunai RM600.
Sept 5 Membeli peralatan pameran secara kredit dari Clearcourt Sdn. Bhd.
berjumlah RM420.
Sept 8 Mengambil RM200 keluar dari bank dan meletakkannya dalam mesin daftar
tunai.
Sept 15 Membayar balik sebahagian dari pinjaman Betty dengan cek RM500.
Sept 17 Membayar amaun terhutang secara penuh kepada Clearcourt Sdn. Bhd.
dengan cek.
Sept 24 Membayar balik sebahagian dari pinajaman Betty dengan tunai RM250.
Sept 30 Membeli pencetak secara kredit daripada Joshua pada RM200.

Anda dikehendaki untuk:

a) Analisiskan kesan urus niaga-urus niaga di atas terhadap persamaan perakaunan dengan
menggunakan format diberikan di bawah:

Aset = Liabiliti + Ekuiti Pemilik

b) Tuliskan persamaan perakaunan untuk Techno Mart Sdn. Bhd.

QUESTION 2 Marks
The following are the account balances for Mr. George, the owner of a movie theater as of
31 December 2016:

Accounts Amount (RM)

Accounts Payable 11,400
Admission Ticket Prices 34,200
Capital, 1 January 2016 16,000
Cash 7,500
Drawing 5,400
Equipment 18,500
Film Rental Expense 6,000
Miscellaneous Expense 4,000
Notes Payable 1,000
Rent Expense 10,000
Salaries Expense 7,000
Supplies 4,200

Required:

a) Prepare a trial balance as at 31 December 2016.

(12)

b) Prepare an income statement for the year ended 31 December 2016.

(6)
c) Prepare a balance sheet as at 31 December 2016.
(12)

(Total : 30 marks)
SOALAN 2

Berikut merupakan baki-baki akaun untuk Mr. George, pemilik sebuah teater filem pada 31
Disember 2016:

Akaun Amaun (RM)

Akaun Belum Bayar 11,400
Harga Tiket Masuk 34,200
Modal, 1 Januari 2016 16,000
Tunai 7,500
Ambilan 5,400
Peralatan 18,500
Belanja Sewa Filem 6,000
Belanja Pelbagai 4,000
Nota Belum Bayar 1,000
Belanja Sewa 10,000
Belanja Gaji 7,000
Bekalan 4,200

Dikehendaki:

a) Sediakan imbangan duga pada 31 Disember 2016.

b) Sediakan penyata pendapatan bagi tahun berakhir 31 Disember 2016.
c) Sediakan kunci kira-kira pada 31 Disember 2016.

[TOTAL MARKS / JUMLAH MARKAH: 50]

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