ASSIGNMENT/ TUGASAN

_________________________________________________________________________
BDAW2103
BASICS OF FINANCIAL ACCOUNTING
ASAS PERAKAUNAN KEWANGAN
MAY SEMESTER 2022

SPECIFIC INSTRUCTION / ARAHAN KHUSUS

1. Answer in Malay or English. /

Jawab dalam Bahasa Melayu atau Bahasa Inggeris.

2. Submit your assignment ONCE only in a SINGLE file. /

Hantar tugasan SEKALI sahaja dalam SATU fail.

3. Submit your assignment ONLINE. /

Tugasan ini dihantar secara ONLINE.

4. Submission date : 18 July 2022. /

Tarikh Penghantaran : 18 Julai 2022.

5. This assignment accounts for 60% of the total marks for the course. /
Tugasan ini menyumbang sebanyak 60% dari jumlah markah kursus.

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 ASSIGNMENT QUESTION

Part I

PURPOSE
The purpose of this assignment is to enhance learners’ skills to apply basic accounting
concepts and prepare financial statements.

REQUIREMENT
Answer all the questions and show your detailed workings clearly.

[Total: 50 marks]

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ASSIGNMENT 1(CLO1)

Question 1

Identify the types of users (internal or external) for the following, then describe the types
of accounting information they require.

i. Employees
ii. Bankers
iii. Suppliers
iv. Managers
(10)

Question 2

The following transactions were recorded in the first month of Dr. Ariq’s business for
Klinik Hidup Sihat:

May 2021 Transactions

1 Started the business by investing RM50,000.
5 Bought office equipment for RM12,500 on credit from Medical
Products.
8 Paid RM2,250 for various medical supplies for the office.
15 Received RM11,400 of fees earned during the first month operations.
19 Paid amounts owing to Medical Products amounting to RM1,780.
21 Withdrew RM1,500 for personal use.
25 Paid RM2,000 for medical assistant salary.
27 Paid RM3,500 for office rent.
29 The cost of medical supplies used was RM1,700.
30 Received a loan of RM15,000 from ALM Bank.

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You are required to:

Analyse the effects of the above transactions on the accounting equation by using the
format given below:

Assets = Liabilities + Owner’s Equity

(10)
(Total: 20 marks)

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ASSIGNMENT 2 (CLO2)

The following are the accounts’ balances of FNS Sdn. Bhd. at the end of June 2021.

Accounts Balances (RM)

Sales 302,316
Purchases 194,870
Inventory, 1 July 2020 56,912
Carriage inwards 1,291
Carriage outwards 1,255
Sales return and allowances 1,444
Sales discount 1,575
Purchase return and allowances 1,638
Purchase discount 1,160
Advertising expenses 3,494
Rental expenses 4,578
Miscellaneous expenses 5,618
Salaries expenses 10,977
Capital 112,875
Withdrawals 840
Cash at bank 55,650
Accounts receivable 12,250
Motor vehicle 80,850
Accumulated depreciation-Motor vehicle 10,780
Accounts payable 2,835

Closing inventory was valued at RM12,450. The additional information as at 30 June 2021:
i. Utilities accrued was RM525.
ii. Rent prepaid was RM1,050.
iii. Annual depreciation was calculated for the motor vehicle based on a straight
line method with 15 years of useful life. No scrap value.

You are required to prepare the following for FNS Sdn. Bhd.:

a) Adjusted trial Balance as at 30 June 2021 after considering the additional

information.
(8)

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b) Statement of Comprehensive Income for the year ended 30 June 2021.
(12)
c) Statement of Financial Position as at 30 June 2021.
(10)
(Total: 30 marks)
[Total: 50 marks]

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Part II

ONLINE CLASS PARTICIPATION (10%)

Discuss the following topic(s) in the forum and submit proof of your participation in the
online discussions:

Question 1

Accounting record keeping should be systematically organised. The procedures used are
essentially the same for the accounting record system, whether manually or
computerised.

You are required to describe the differences between manual and computerised
recording.

[Total: 10 marks]

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 SOALAN TUGASAN

Bahagian I

TUJUAN
Tujuan tugasan ini adalah untuk mempertingkatkan kemahiran pelajar untuk
mengaplikasikan konsep-konsep asas perakaunan dan menyediakan penyata kewangan.

KEPERLUAN
Jawab semua soalan dan tunjukkan jalan kerja terperinci anda dengan jelas.

[Jumlah: 50 markah]

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TUGASAN 1(CLO1)

Soalan 1
Kenal pastikan jenis-jenis pengguna (dalaman atau luaran) bagi yang berikut, seterusnya
jelaskan jenis-jenis maklumat perakaunan yang mereka perlukan.

i. Pekerja
ii. Jurubank
iii. Pembekal
iv. Pengurus
(10)

Soalan 2

Urus niaga berikut direkodkan pada bulan pertama perniagaan Dr. Ariq untuk Klinik Hidup
Sihat:

Mei 2021 Urus niaga-urus niaga

1 Memulakan perniagaan dengan melaburkan RM50,000.
5 Membeli peralatan pejabat untuk RM12,500 secara kredit daripada
Medical Products.
8 Membayar RM2,250 untuk pelbagai bekalan perubatan untuk pejabat.
15 Menerima RM11,400 bagi yuran yang diperoleh semasa operasi bulan
pertama.
19 Membayar amaun terhutang kepada Medical Products berjumlah
RM1,780.
21 Mengambil RM1,500 untuk kegunaan peribadi.
25 Membayar RM2,000 untuk gaji pembantu perubatan.
27 Membayar RM3,500 untuk sewa pejabat.
29 Kos bekalan perubatan yang digunakan adalah RM1,700.
30 Menerima pinjaman sebanyak RM15,000 daripada Bank ALM.

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Anda dikehendaki untuk:

Analisiskan kesan-kesan urus niaga-urus niaga di atas terhadap persamaan perakaunan

menggunakan format yang diberikan di bawah:

Aset = Liabiliti + Ekuiti Pemilik

(10)
(Jumlah : 20)

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TUGASAN 2 (CLO2)

Berikut adalah baki akaun FNS Sdn. Bhd. pada akhir Jun 2021.

Akaun-akaun Baki (RM)

Jualan 302,316
Belian 194,870
Inventori, 1 Julai 2020 56,912
Angkutan masuk 1,291
Angkutan keluar 1,255
Pulangan dan elaun jualan 1,444
Diskaun jualan 1,575
Pulangan dan elaun belian 1,638
Diskaun belian 1,160
Belanja pengiklanan 3,494
Belanja sewa 4,578
Belanja pelbagai 5,618
Belanja gaji 10,977
Modal 112,875
Ambilan 840
Tunai di bank 55,650
Akaun belum terima 12,250
Kenderaan bermotor 80,850
Susut nilai terkumpul – Kenderaan bermotor 10,780
Akaun belum bayar 2,835

Inventori akhir dinilaikan pada RM12,450. Maklumat tambahan pada 30 Jun 2021:
i. Utiliti terakru adalah RM525.
ii. Sewa prabayar adalah RM1,050.
iii. Susut nilai tahunan dikira untuk kenderaan bermotor berdasarkan kaedah garis
lurus dengan 15 tahun hayat berguna. Tiada nilai skrap.

Anda dikehendaki untuk menyediakan yang berikut bagi FNS Sdn. Bhd.:

a) Imbangan Duga terlaras pada 30 Jun 2021 selepas mengambil kira semua maklumat
tambahan.
(8)
b) Penyata Pendapatan Komprehensif bagi tahun berakhir 30 Jun 2021.

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 (12)

c) Penyata Kedudukan Kewangan pada 30 Jun 2021.

(10)
(Jumlah : 30)

[Jumlah: 50 markah]

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Bahagian II

PERBINCANGAN KELAS DALAM TALIAN (10%)

Bincangkan topik berkenaan di dalam forum dan hantar bukti penglibatan forum dalam
perbincangan dalam talian.

Soalan 1

Penyimpanan rekod perakaunan perlu disusun secara sistematik. Prosedur yang digunakan
pada asasnya adalah sama untuk sistem rekod perakaunan, sama ada secara manual atau
berkomputer.

Anda dikehendaki untuk menjelaskan perbezaan antara perekodan secara manual dengan
berkomputer.

[Jumlah: 10 markah]

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 Part II/Bahagian II (10%)

Marks for the forum will be given based on the following rubric:/
Markah bagi perbincangan dalam talian diberi berdasarkan rubrik:
Excellent Good Fair Poor Unsatisfactory Max
*QN CLO Criteria Weight
4 3 2 1 0 Marks
1 CLO 2 Quality of Postings All five comments Three or four of the One or two of the None of the No postings given as
are good, comments are good, comments are comments are good proof of
appropriate, appropriate, somewhat good, and relevant. / participation in
relevant, meaningful, relevant, meaningful appropriate, Comments are short discussion
Affective Domain and and meaningful and responses that are
(A3) respectful respectful respectful not substantial nor
meaningful.
Minimum effort
(e.g. “I agree with
Tina”)
2.5 10
Kualiti Postings Kelima- lima komen Tiga atau empat Satu atau dua komen Tiada komen yang Tiada posting diberi
adalah baik, sesuai, komen adalah baik, adalah baik, sesuai, baik dan relevan. / sebagai bukti
relevan, bermakna sesuai, relevan, relevan, bermakna Komen hanya penyertaan dalam
Domain Afektif dan berhemah bermakna dan dan berhemah respon yang ringkas perbincangan.
(A3) berhemah dan tidak meluas
dan tidak bermakna.
Usaha minimum.
(Cth: “Saya setuju
dengan Tina”)
Total 2.5 10
*QN = Question Number / *NS = Nombor Soalan

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INSTRUCTIONS ON HOW TO SUBMIT PROOF OF ONLINE CLASS PARTICIPATION (10%)
Do the following:
1. Select the best FIVE (5) of your postings from the forum discussion set up by your tutor.
2. Do screenshots of the postings and include them as images in your assignment.
3. The screenshots should be in image file (either in JPG or PNG format). Refer to the sample of Screen Grab below
4. The screenshots should contain: Name, Title of the discussion, Day, Date and Time.

ARAHAN PENGHANTARAN BUKTI PENYERTAAN KELAS DALAM TALIAN (10%):

Lakukan perkara berikut:
1. Pilih LIMA (5) posting anda yang terbaik daripada perbincangan forum yang ditetapkan dalam tugasan.
2. Lakukan screen shot posting dan isikan dalam bentuk imej di dalam fail tugasan anda.
3. Imej screen shot mesti dalam format imej (sama ada JPG atau PNG). Rujuk pada contoh screen shot di bawah.
4. Screen shot mesti mengandungi nama, tajuk perbincangan, hari, tarikh dan masa.

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