Syarikat ABC

Statement of Profit or Loss for the year ending dd Mmmm YYYY

RM RM RM
Sales X
Less Return Inwards (X)
Net Sales X

Less Cost of goods sold:

Opening inventory X
Purchases X
Less Return Outwards (X)
X
Add Carriage Inwards X
Wages X
Import Duty X
Custom Duties X
X
X
Less Closing Inventory (X)
Cost of goods sold (X)
Gross Profit/(Gross Loss) X
Add
Commission Received X
Discount Received X
Rental Received X
Interest on Deposit X
Provision for Bad Debts (decrease) X
Bad Debts Recovery X
X
Less Expenses
Salary X
Advertisement X
Carriage Outwards X
Utilities X
Interest on Mortage X
Insurance X
General Expenses X
Rental X
Discount Payables X
Commission Payables X
Kadar Bayaran X
Depreciation X
Bad Debts X
Provision for Bad Debts (increase) X (X)
Net Profit/(Net Loss) XX
 Syarikat ABC
Statement of Financial Position as at DD Mmmm YYYY

RM RM RM
Cost Accumulated NBV
Non-current Assets Depreciation
Premises X
Plant and Machinery X (X) X
Office Equipment X (X) X
Vehicle X (X) X
Fixture and Fitting X (X) X
Furniture X (X) X
X
Current Assets
Inventories X
Trade Receivables X
Less Provision for Doubtful Debts (X)
X
Bank X
Cash X
Prepaid Account X
X

XX

Current Liabilities
Bank Overdraft X
Trade Payable X
Unearned revenue X
Accrued Account X X

Non-current Liabilities
Bank loan X
Mortgage X X

Owner's Equity
Beginning capital X
Add Profit/Less Loss X
X
Less Drawings (X)
Ending capital X

XX