<IJAZAH SARJANA MUDA PENGURUSAN PERNIAGAAN>

<SEMESTER 06 / TAHUN 2022 >

<BBAW2103>

<PERAKAUNAN KEWANGAN>

NO. MATRIKULASI : <890602145459001>

NO. KAD PENGENALAN : <890602145459>
NO. TELEFON : <013-292 9116>
E-MEL : <muhdnajibhambali@gmail.com>

PUSAT PEMBELAJARAN : <LC SRI RAMPAI>

 BIL KANDUNGAN MUKA SURAT

1 SOALAN 1 (A) 1

2. SOALAN 1 (B) 2

3. SOALAN 2 3–4

4. SOALAN 3 5–6

5. OCP 8-9
 SOALAN 1 (A)

URUSNIAGA ASSET = LIABILITI + EQUITY

TUNAI TANAH/BANGUNAN BEKALAN/KENDERAAN NBB ABB MODAL

1 200,000 200,000

BAKI 200,00 = + 200,000

2 (-165,000) 450,000 = 285,000

BAKI 35,000 450,000 = 285,000 + 200,000

3 (-17,000) 30,000 = 13,000

BAKI 18,000 450,000 30,000 = 285,000 13,000 + 200,000

4 3,400 = 3,400

BAKI 18,000 450,000 33,400 = 285,000 16,400 + 200,000

5 (-3,400) = (-3,400)

BAKI 14,600 450,000 33,400 = 285,000 13,000 + 200,000

6 30,000 = 30,000

BAKI 44,600 450,000 33,400 = 315,000 13,000 + 200,000

JUMLAH 44,600 450,000 33,400 = 315,000 13,000 + 200,000

ASSET = LIABILITI + EQUITY

44,600 + 450,000 + 33,400 = 315,000 + 13,000 + 200,000

528,000 = 528,00

1
 SOALAN 1 (B) – JOURNAL ENTRIES

DATE ACCOUNTS AND DESCRIPTION REFERENCE DEBIT (RM) CREDIT (RM)

01 Apr Cash L1 200,000

Capital 200,000

(Investment by adam harris)

03 Apr Land and Building L2 450,000

Cash 165,000

Notes payable 285,000

07 Apr Office equipment L3 30,000

Cash 17,000

Account payable (Wow Interior Sdn 13,000

Bhd)

09 Apr Vehicle L4 3,400

Account payable (motorex sdn bhd) 3,400

19 Apr Account payable (motorex sdn bhd) L5 3,400

Cash 3,400

25 APR Cash L6 30,000

Account payable (bank kaya) 30,000

2
3
TUGASAN 2

TRIAL BALANCE ADJUSMENT ADJUSMENT TRIAL

BALANCE

ACCOUNTS DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

(RM) (RM) (RM) (RM) (RM) (RM)

Capital 29,250 29,250

Drawings 4,600 4,600

Cash 9,200 9,200

Salaries And Wages Expense 23,000 5,000 28,000

Rental Revenue 68,000 68,000

Land 35,000 35,000

Accounts Receivable 12,350 350 12,700

Accounts Payable 18,000 5,900 23,900

Office Expenses 2,500 2,500

Utility Expenses 1,700 200 1,900

Prepaid Insurance 1,400 1,400

Building 15,000 15,000

Office Equipment 2,300 2,300

Vehicles 4,200 4,200

Inventory 4,100 4,100

Unearned Rental Revenue 500 350 850

Depreciation Expenses 400 400

Premium Insurance 700 700

TOTAL 116,450 115,750 5,550 6,250 122,000 122,000

4
 Syarikat Afif Resources

Trial Balance

As At 31 December 2021

Account Accounts Debit (RM) Credit (RM)

Number

1 Capital 29,250

2 Drawing 4,600

3 Cash 9,200

4 Salaries and wages expenses 28,000

5 Rental revenue 68,000

6 Land 35,000

7 Accounts receivable 12,700

8 Accounts payable 23,900

9 Office expenses 2,500

10 Utility expenses 1,900

11 Prepaid insurance 1,400

12 Building 15,000

13 Office equipment 2,300

14 Vehicles 4,200

15 Inventory 4,100

16 Unearned rental revenue 850

17 Depreciation expenses 400

18 Premium insurance 700

TOTAL 122,000 122,000

5
TUGASAN 3

INCOME STATEMENT

INCOME STATEMENT

FOR THE YEAR ENDED 31 MARCH 2021

RM RM

REVENUE:

Service Revenue 95,400

Interest Income 11,500

106,900

Less: Expenses

Salaries Expenses 39,700

Supplies Expenses 4,200

Depreciation Expenses 1,200

Rental Expenses 35,000

Miscellaneous Expenses 120 (80,220)

NET PROFIT 26,680

6
BALANCE SHEET

BALANCE SHEET AS OF 31 MARCH 2021

RM RM RM

Non-Current Asset:

Office Equipment 12,000

Accumulated Depreciation (3,600) 8,400

Current Asset:

Cash 31,000

Account Receivable 76,000

Supplies 9,500 116,500

124,900

Current Liabilities:

Account Payable 24,000

Salaries Payable 16,000 40,000

Equity:

Capital 71,220

Net Profit 26,680

Drawings (13,000) 84,900 124,900

7
8
 APENDIKS

RUJUKAN / REFERENSI

Nama Pengarang, (tahun), Tajuk Buku, Penerbitan

9
OCP 1

OCP 2

10
OCP 3

OCP 4

11