PROGRAM SMART ACCOUNTING SEMESTER 1 AA015 AMBILAN 2021

QUESTION 1
SOALAN 1

Kamilah is a newly appointed account assistant for Tasek Enterprise. Upon comparing the
bank statement and the cash book of the business for the month of October 2018, she
found that there were differences between cash book and bank statement as shown below
Kamilah telah dilantik sebagai penolong akauntan di Tasek Enterprise. Apabila beliau
mernbandingkan di antara penyata bank dan buku tunai bagi bulan Oktober 2018,
terdapat perbezaan di antara buku tunai dan penyata bank seperti berikut:

BANK SEJAHTERA
Bank Statement as at 31 0ctober 2018
Penyata Bank pada 31 0ktober 2018

Date Particulars Debit (RM) Credit (RM) Balance (RM)

Tarikh Perincian Kredit Baki
October 1 Balance 2,154.50 CR
Oktober Baki
2 299513 241.00 1,913.50 CR
3 Credit transfer 543.20 2,456.70 CR
Pindahan kredit
6 Bank service charges 100.00 2,356.70 CR
Caj perkhidmatan bank
9 463029 73.40 2,283.30 CR
12 463028 356.30 1,927.00 CR
17 Standing order 76.40 1,850.60 CR
Arahan tetap
20 Credit transfer 400.00 2,250.60 CR
Pindahan kredit
23 463030 249.00 2,001.60 CR
23 463032 150.00 1,851.60 CR
25 Credit transfer 68.70 1,920.30 CR
Pindahan kredit
27 Credit transfer 580.20 2,500.50 CR
Pindahan kredit
30 463033 242.60 2,257.90 CR

Cash Book Tasek Enterprise

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 PROGRAM SMART ACCOUNTING SEMESTER 1 AA015 AMBILAN 2021

Buku Tunai Tasek Enterprise

Date Particulars Amount Date Particulars Cheque Amount

Tarikh Perincian Jumlah Tarikh Perincian no. Jumlah
(RM) No. cek (RM)
Oct. 1 Balance b/f 2,154.50 Oct. 5 Purchases 463028 356.30
Okt. 1 Baki b/b Okt. 5 Belian
2 Sales 543.20 10 Utilities 463029 73.40
Jualan Utiliti
18 Sales 400.00 16 Purchases 463030 200.00
Jualan Belian
24 Sales 580.20 18 Stationaries 463031 160.00
Jualan Alat tulis
26 Sales 75.60 20 Purchases 463032 150.00
Jualan Belian
27 Sales 84.30 25 Purchases 463033 242.60
Jualan Belian
30 Sales 583.20 28 Rental 463034 1,940.30
Jualan Sewa
29 Purchases 463035 153.00
Belian
30 Balance c/f 1,145.40
Baki h/b
4,421.00 4,421.00

Additional information:
Maklumat tambahan
1. Payment to creditor (cheque no. 463030) amounting to RM249.00 was
wrongly recorded in the cash book as RM200.00.
Bayaran kepada pemiutang (cek no. 463030) bernilai RM249.00 telah
tersalah catat sebagai RM200.00 di dalam buku tunai.

2. Cheque no. 299513 in the bank statement was wrongly debited by the bank.
The cheque actually belongs to Temasek Enterprise.
Cek no. 299513 dalam penyata bank telah tersalah debit oleh bank. Cek itu
sebenarnya kepunyaan Temasek Enterprise.
Required:
Dikehendaki:
Prepare a Bank Reconciliation Statement for Tasek Enterprise as at 31 0ctober 2018.
Sediakan Penyata Penyesuaian Bank bagi Tasek Enterprise poda 31 0ktober 2018.
[9 marks]
[9 markah]

QUESTION 2

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 PROGRAM SMART ACCOUNTING SEMESTER 1 AA015 AMBILAN 2021

SOALAN 2

(a) On 1st September 2018, Kemboja Sdn. Bhd. received a bank statement and found different
balances between the bank statement and cash book. The following are the bank statement
and cash book for the month of August 2018:
Pada 1 September 2018, Kemboja Sdn. Bhd. telah menerima penyata bank dan didapati
bakinya berbeza dengan buki buku tunai. Berikut adalah penyata bank dan buku tunai untuk
bulan Ogos 2018:
Bank Statement
Penyata Bank

Bank Kekwa Berhad

Account No: 1111111111

Kemboja Sdn. Bhd. No akaun: 114012348766
123 Jalan Pongsu Seratus
06000 Kepala Batas
Alor Setar
Date Particulars Cheque No Debit Credit Balance
Tarikh Butiran No cek Kredit Baki
(RM) (RM) (RM)
2018
August 1 Balance Baki 4,447
Ogos
3 Cheque Cek 40051 3,127 1,320

5 Deposit 1,040 2,360

6 Deposit 1,457 3,817
6 Cheque Cek 40050 550 3,267

10 Cheque Cek 40052 814 2,453

15 Cheque Cek 40053 2,902 (449)

18 Dividen – KMP 660 211

Sdn. Bhd.
21 Interest Fixed 377 588
Deposit Faedah
Simpanan
Tetap

24 Cheque Cek 40055 1,372 (784)

25 Deposit 539 (245)

31 Bank Charges Caj 20 (265)

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 PROGRAM SMART ACCOUNTING SEMESTER 1 AA015 AMBILAN 2021

Bank

Cash Book (Bank Column)

Buku Tunai (Ruang Bank)
Date Particulars Bank Date Particulars Cheque No Bank
Tarikh Butiran (RM) Tarikh Butiran No cek (RM)

2018
August 1 Balance Baki 3,897 August 8 Purchase 40051 3,127
Ogos Ogos Belian
10 Sale Jualan 1,040 3 Kedai 40052 814
Mewah
14 D&Gold 1,457 7 Jimmy 40053 2,902
Choong
25 Coacher 539 9 Beejanni 40054 979
26 Balenciagae 1,379 12 Hermisy 400055 1,372
31 Balance Baki 1,449 13 Channeli 40056 72

13 Salary Gaji 40057 495

9,761 9,761

Required:
Dikehendaki:
Prepare a Bank Reconciliation Statement for Kemboja Sdn. Bhd. as at 31st August 2018.
Sediakan Penyata Penyesuaian Bank bagi Kemboja Sdn. Bhd. pada 31 Ogos 2018.
[6 marks]
[6 markah]

QUESTION 3

SOALAN 3

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 PROGRAM SMART ACCOUNTING SEMESTER 1 AA015 AMBILAN 2021

Illustrated below is the Bank Statement and Cash Book (bank column) of Sutera Enterprise for the
month of March 2020.

Ilustrasi berikut adalah Penyata Bank dan Buku Tunai (ruangan bank) untuk Sutera Enterprise bagi
bulan Mac 2020.

BANK STATEMENT
PENYATA BANK
Date Particulars Debit Credit Balance
Tarikh Butiran Debit Kredit Baki
2020

March 1 Balance
Mac 1 Baki 13,750

9 551102 120 13,630

17 551104 210 13,420
23 Cheque 240
Cek 13,660

27 Hana: Credit transfer

Hana: Pindahan kredit 1,100 14,760

30 Media Corp.: Standing order 45

Media Corp. : Arahan tetap 14,715

31 Bank Service Charges 30

Caj bank 14,685

Additional information:
Maklumat tambahan:

1. All entries in the bank statement are correct.

Semua catatan dalam penyata bank adalah betul.
2. A cheque of RM2,300 from Hasan was returned to Sutera Enterprise with a
non-sufficient fund notification.
Cek RM2,300 dari Hasan telah dikembalikan kepada Sutera Enterprise dengan
nota dana tidak mencukupi.

3. A cheque of RM240 from Annie deposited on 23rd March was wrongly recorded
as RM420 in the cash book.
Cek bernilai RM240 dari Annie yang didepositkan pada 23 Mac telah
tersalah catat sebagai RM420 dalam buku tunai.

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 PROGRAM SMART ACCOUNTING SEMESTER 1 AA015 AMBILAN 2021

CASH BOOK (bank column)

BUKU TUNAI (ruangan bank)
Date Date Particulars Cheque No. RM
Particulars
Tarikh Tarikh Butiran No. Cek
Butiran
2020 2020 Bob co. 551102
Mar 1 Mar 7
Balance b/f 13,750
Mac 1 Mac 7
Baki b/b 120
17 Hasan 2,300 10 Jaya Enterprise 551103 320
20 Annie 420 15 Purchases 551104 210
Belian

25 Jamil 30 Marwan 551105 470

1,200 Enterprise

31 Abdullah 1,800 31 Balance c/f

18,350
Baki h/b

19,470 19,470
Required:
Dikehendaki:

Prepare a Bank Reconciliation Statement for Sutera Enterprise as at 31st March

2020.
Sediakan Penyata Penyesuaian Bank bagi Sutera Enterprise pada 31 Mac
2020. [7 marks]
[7 markah]
(ii) Show journal entries for the adjustment on Cash Book (bank column) of
Sutera Enterprise after the reconciliation (omit explanation).
Tunjukkan catatan jurnal bagi pelarasan Btlku Tunai (ruangan bank) bagi Sutera
Enterprise selepas penyesuaian (abaikan keterangan).
[3 1/2 marks]
[3 1/2 markahl