PANDUAN MENJAWAB :

RODA RODA CERIA ENTERPRISE

BUKU JUALAN TUNAI

TARIKH PERKARA RUJUKAN FOLIO AMAUN (RM) CATATAN

OGOS 2019
1 JUALAN TUNAI CB9801 990.00
2 JUALAN TUNAI CB9802 1,400.00
3 JUALAN TUNAI CB9803 2,100.00
4 JUALAN TUNAI CB9804 1,500.00 13,230.00
5 JUALAN TUNAI CB9805 1,980.00
6 JUALAN TUNAI CB9806 2,060.00
7 JUALAN TUNAI CB9807 3,200.00
8 JUALAN TUNAI CB9808 2,630.00
9 JUALAN TUNAI CB9809 1,280.00
10 JUALAN TUNAI CB9810 2,800.00
11 JUALAN TUNAI CB9811 2,100.00 14,900.00
12 JUALAN TUNAI CB9812 2,390.00
13 JUALAN TUNAI CB9813 1,800.00
14 JUALAN TUNAI CB9814 1,900.00
15 JUALAN TUNAI CB9815 2,300.00
16 JUALAN TUNAI CB9816 2,185.00
17 JUALAN TUNAI CB9817 2,755.00
18 JUALAN TUNAI CB9818 3,125.00 16,355.00
19 JUALAN TUNAI CB9819 2,350.00
20 JUALAN TUNAI CB9820 1,470.00
21 JUALAN TUNAI CB9821 2,170.00
22 JUALAN TUNAI CB9822 1,790.00
23 JUALAN TUNAI CB9823 1,535.00
24 JUALAN TUNAI CB9824 1,735.00 8,670.00
25 JUALAN TUNAI CB9825 1,690.00
26 JUALAN TUNAI CB9826 1,920.00
27 JUALAN TUNAI CB9827 1,755.00
28 JUALAN TUNAI CB9828 1,100.00
29 JUALAN TUNAI CB9829 1,700.00 9,055.00
30 JUALAN TUNAI CB9830 1,900.00
31 JUALAN TUNAI CB9831 2,600.00

62,210.00 62,210.00

1 FB-100-3:2012/KOHORT2018
RODA RODA CERIA ENTERPRISE
BUKU JUALAN KREDIT

AMAUN
TARIKH PERKARA RUJUKAN FOLIO (RM)
OGOS 2019
3
BOB BIKES SHOP INV7801 7,850.00

10 KEDAI BASIKAL AMRAN INV7802 12,000.00

12 GANU RACING BIKE INV7803 19,850.00

20 BOB BIKES SHOP INV7804 8,100.00

23 NAS BIKES ENTERPRISE INV7805 16,580.00

30 KEDAI BASIKAL AMRAN INV7806 21,700.00

JUMLAH 86,080.00

2 FB-100-3:2012/KOHORT2018
RODA RODA CERIA ENTERPRISE
BUKU BELIAN BAGI BULAN OGOS 2019

PEMIUTANG PEMIUTANG TUNAI

TARIKH PERKARA RUJUKAN FOLIO BELIAN ELEKTRIK & AIR PERABOT KOMPUTER TELEFON LAIN2 KTRGN
NIAGA LAIN RUNCIT
OGOS 2019
2 PERABOT IDAMAN SDN. BHD. INV6231 15,000.00 15,000.00
2 USJ CYCLING TRADING INV6701 12,500.00 12,500.00
4 AMEER TECH SDN. BHD. INV5210 4,800.00 4,800.00
7 SHOP BIKES TRADING INV8912 37,500.00 37,500.00
8 DYNAMIC BIKE SDN. BHD. INV6004 41,900.00 41,900.00
10 SUPER BIKE SDN. BHD INV2130 7,650.00 7,650.00
25 TENAGA NASIONAL BHD 3601/08/19 194.65 194.65
25 SYARIKAT AIR TRG 5881/08/19 196.80 196.80
25 TELEKOM MALAYSIA BHD 2244/08/19 326.50 326.50

99,550.00 20,517.95 - 99,550.00 391.45 15,000.00 4,800.00 326.50

3 FB-100-3:2012/KOHORT2018
RODA RODA CERIA ENTERPRISE
BUKU TUNAI PENERIMAAN BULAN OGOS 2019

TARIKH PERKARA RUJ. FOLIO JUMLAH PENGHUTANG TUNAI DITANGAN MODAL HIBAH

OGOS 2019
1 MODAL TAMBAHAN BIS01/08/19 30,000.00 30,000.00
7 JUALAN TUNAI BIS02/08/19 13,230.00 13,230.00
10 KEDAI BASIKAL AMRAN BIS03/08/19 5,980.00 5,980.00
14 JUALAN TUNAI BIS04/08/19 14,900.00 14,900.00
15 BOB BIKES SHOP BIS05/08/19 7,000.00 7,000.00
21 JUALAN TUNAI BIS06/08/19 16,355.00 16,355.00
25 GANU RACING BIKE BIS07/08/19 8,500.00 8,500.00
26 JUALAN TUNAI BIS08/08/19 8,670.00 8,670.00
30 NAS BIKES ENTERPRISE BIS09/08/19 8,580.00 8,580.00
31 JUALAN TUNAI BIS10/08/19 9,055.00 9,055.00
31 HIBAH B/STATEMENT 34.50 34.50

122,304.50 30,060.00 62,210.00 30,000.00 34.50

BAKI AWAL 220,165.30
342,469.80

4 FB-100-3:2012/KOHORT2018
RODA RODA CERIA ENTERPRISE
BUKU TUNAI PEMBAYARAN BULAN OGOS 2019

KENAAN
TARIKH PERKARA RUJ. FOLIO JUMLAH P/NIAGA P/LAIN A/PEJ. PROMOSI BEL. PEJ PERJLNN LAIN2 KTRGN
BANK
OGOS 2019
1 QASEH RESOURCES PV01/08/19 2,500.00 0.50 2,500.00 AKRUAN SEWA
7 ASIA AIRCOND TRADING PV02/08/19 1,500.00 0.50 1,500.00
10 USJ CYCLING TRADING PV03/08/19 15,600.00 0.50 15,600.00
17 SUPER BIKE SHOP PV04/08/19 3,800.00 0.50 3,800.00
20 IKLAN KEDAI PV05/08/19 500.00 0.50 500.00
22 SHOP BIKES TRADING PV06/08/19 10,000.00 0.50 10,000.00
25 DYNAMIC BIKE SDN. BHD. PV07/08/19 20,000.00 0.50 20,000.00
28 TENAGA NASIONAL BHD PV08/08/19 194.65 0.50 194.65
28 SYARIKAT AIR TRG PV09/08/19 196.80 0.50 196.80
28 TELEKOM MALAYSIA BHD PV10/08/19 326.50 0.50 326.50
31 TUNTUTAN TUNAI RUNCIT PV11/08/19 520.00 0.50 120.00 400.00
KENAAN BANK 13.00
BUKU CEK 7.50

- - - 55,150.95 13.00 49,400.00 717.95 1,500.00 500.00 120.00 400.00 2,500.00

BAKI AKHIR 287,318.85
342,469.80

5 FB-100-3:2012/KOHORT2018
RODA RODA CERIA ENTERPRISE
JURNAL AM BAGI BULAN OGOS 2019

TARIKH RUJUKAN BUTIR FOLIO DEBIT(RM) KREDIT(RM)

31/08/2019 JA01/08/19 DT KENDERAAN 45,000.00
BANK 220,165.30
PENGHUTANG 12,345.00
TUNAI RUNCIT 500.00
DEPOSIT TNB 700.00
DEPOSIT AIR 300.00
STOK 1/8/19 23,790.00
KT MODAL 239,750.00
UNTUNG TERKUMPUL 26,400.30
PEMIUTANG NIAGA 31,400.00
PEMIUTANG LAIN -
PSN KENDERAAN 5,250.00
302,800.30 302,800.30
(JURNAL PEMBUKAAN 1 OGOS 2019)

31/08/2019 JA02/08/19 Dt Sewa GL801 2,500.00

Kt Akruan Sewa GL301 2,500.00
( Sewa bagi bulanOgos 2019) 2,500.00 2,500.00

31/08/2019 JA03/08/19 Dt Penghutang Niaga GL201 86,080.00

Kt Jualan Kredit GL501 86,080.00
(Jualan Kredit bagi bulan Ogos 2019) 86,080.00 86,080.00

31/08/2019 JA04/08/19 Dt Tunai ditangan GL202 62,210.00

Kt Jualan Tunai GL502 62,210.00
62,210.00 62,210.00
(Jualan Tunai bagi bulan Ogos 2019)

31/08/2019 JA05/08/19 Dt Belian GL601 99,550.00

Kt Pemiutang Niaga GL302 99,550.00
(Belian bagi bulan Ogos 2019) 99,550.00 99,550.00

31/08/2019 JA06/08/19 Dt Perabot GL101 15,000.00

Komputer GL103 4,800.00
Air dan elektrik GL802 391.45
Telefon GL803 326.50
Kt Pemiutang lain GL303 20,517.95
(Perbelanjaan kredit bagi bulan Ogos 2019) 20,517.95 20,517.95

31/08/2019 JA07/08/19 Dt Bank GL203 122,304.50

Kt Penghutang GL201 30,060.00
Modal GL401 30,000.00
Tunai ditangan GL202 62,210.00
Hibah GL701 34.50
(Penerimaan bagi bulan Ogos 2019) 122,304.50 122,304.50

6 FB-100-3:2012/KOHORT2018
 TARIKH RUJUKAN BUTIR FOLIO DEBIT(RM) KREDIT(RM)

31/08/2019 JA08/08/19 Dt Pemiutang Niaga GL301 49,400.00

Pemiutang lain GL302 716.95
Belanja Pejabat GL804 120.00
Perjalanan GL805 400.00
Alat Pejabat GL806 1,500.00
Kenaan Bank GL808 13.00
Promosi GL809 500.00
Akruan sewa GL301 2,500.00
Kt Bank GL203 55,150.95
55,149.95 55,150.95
(Pembayaran bagi bulan Ogos 2019)

31/08/2019 JA09/08/19 Dt Perabot GL103 4,580.00

Kt Modal 4,580.00
4,580.00 4,580.00
(Perabot peribadi)

31/08/2019 JA10/08/19 Dt Susutnilai GL807 1,071.50

Kt PSN Alatan Pejabat GL102 25.00
PSN Perabot GL104 163.17
PSN Komputer GL105 133.33
PSN Kenderaan GL107 750.00
1,071.50 1,071.50
(Peruntukan susut nilai bagi bulan Ogos 2019)

7 FB-100-3:2012/KOHORT2018
LEJAR AM ASET
GL101
AKAUN ALATAN PEJABAT
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Bank JA09/08/19 1,500.00 1,500.00

GL103
AKAUN PERABOT
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Pemiutang Lain JA06/08/19 15,000.00 15,000.00
31-Aug-19 Modal JA10/08/19 4,580.00 19,580.00

GL105
AKAUN KOMPUTER
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Pemiutang Lain JA06/08/19 4,800.00 4,800.00

GL107
AKAUN KENDERAAN
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Baki b/b JA01/08/19 45,000.00 45,000.00

8 FB-100-3:2012/KOHORT2018
 GL102
AKAUN PSN ALATAN PEJABAT
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Susutnilai JA11/08/19 25.00 (25.00)

GL104
AKAUN PSN PERABOT
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Susutnilai JA11/08/19 163.17 (163.17)

GL106
AKAUN PSN KOMPUTER
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Susutnilai JA11/08/19 133.33 (133.33)

GL108
AKAUN PSN KENDERAAN
Tarikh Butiran Folio Debit Kredit Baki
1-Aug-19 Baki b/b JA01/08/19 5250.00 (5,250.00)
31-Aug-19 Susutnilai JA11/08/19 750.00 (6,000.00)

9 FB-100-3:2012/KOHORT2018
 GL201
AKAUN PENGHUTANG
Tarikh Butiran Folio Debit Kredit Baki
1-Aug-19 Baki 12,345.00 12,345.00
31-Aug-19 Jualan Kredit JA03/08/19 86,080.00 98,425.00
31-Aug-19 Bank JA07/08/19 30,060.00 68,365.00

GL202
AKAUN TUNAI DI TANGAN
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Jualan Tunai JA04/08/19 62,210.00 62,210.00
31-Aug-19 Bank JA08/08/19 62,210.00 -

GL203
AKAUN BANK
Tarikh Butiran Folio Debit Kredit Baki
1-Aug-19 Baki b/b 220,165.30 220,165.30
31-Aug-19 Penerimaan JA07/08/19 122,304.50 342,469.80
31-Aug-19 Pembayaran JA08/08/19 55,150.95 287,318.85

GL204
AKAUN TUNAI RUNCIT
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 BAKI 500.00 500.00

GL205
AKAUN DEPOSIT TNB
Tarikh Butiran Folio Debit Kredit Baki
1-Aug-19 Baki b/b 700.00 700.00

GL206
AKAUN DEPOSIT AIR
Tarikh Butiran Folio Debit Kredit Baki
1-Aug-19 Baki b/b 300.00 300.00

10 FB-100-3:2012/KOHORT2018
 GL301
AKAUN AKRUAN SEWA
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Sewa #REF! 2,500.00 (2,500.00)
31-Aug-19 Bank JA08/08/19 2,500.00 -

GL302
AKAUN PEMIUTANG NIAGA
Tarikh Butiran Folio Debit Kredit Baki
1-Aug-19 Baki b/b 31,400.00 (31,400.00)
31-Aug-19 Belian JA05/08/19 99,550.00 (130,950.00)
31-Aug-19 Bank JA09/08/19 49,400.00 (81,550.00)

GL303
AKAUN PEMIUTANG LAIN
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Perbelanjaan JA06/08/19 20,517.95 (20,517.95)
31-Aug-19 Bank JA09/08/19 717.95 (19,800.00)

11 FB-100-3:2012/KOHORT2018
 GL401
AKAUN MODAL
Tarikh Butiran Folio Debit Kredit Baki
1-Aug-19 Baki b/b 239,750.00 (239,750.00)
31-Aug-19 Bank JA07/08/19 30,000.00 (269,750.00)
31-Aug-19 Perabot JA09/08/19 4,580.00 (274,330.00)

GL501
AKAUN JUALAN KREDIT
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Penghutang JA03/08/19 86,080.00 (86,080.00)

GL502
AKAUN JUALAN TUNAI
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Tunai ditangan JA04/08/19 62,210.00 (62,210.00)

GL701
AKAUN HIBAH
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Bank JA07/08/19 34.50 (34.50)

GL601
AKAUN BELIAN
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Pemiutang Niaga JA05/08/19 99,550.00 99,550.00

12 FB-100-3:2012/KOHORT2018
 GL801
AKAUN SEWA
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Akruan Sewa JA02/08/19 2,500.00 2,500.00

GL802
AKAUN AIR DAN ELEKTRIK
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Pemiutang Lain JA06/08/19 391.45 391.45

GL803
AKAUN TELEFON
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Pemiutang Lain JA06/08/19 326.50 326.50

GL804
AKAUN BELANJA PEJABAT
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Bank JA08/08/19 120.00 120.00

13 FB-100-3:2012/KOHORT2018
 GL805
AKAUN PERJALANAN
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Bank JA08/08/19 400.00 400.00

GL806
AKAUN KENAAN BANK
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Bank JA08/08/19 13.00 13.00

GL807
AKAUN SUSUTNILAI
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Bank JA10/08/19 1,071.50 1,071.50

GL808
AKAUN PROMOSI
Tarikh Butiran Folio Debit Kredit Baki
31-Aug-19 Bank JA08/08/19 500.00 500.00

14 FB-100-3:2012/KOHORT2018
KEDAI KASUT AMMAR
PENYATA PENYESUAIAN BANK PADA 31 OGOS 2019

BAKI SEPERTI DI BUKU TUNAI 287,318.85

TAMBAH: CEK BELUM DIKEMUKAKAN
TARIKH RUJ. NO.CEK NO. INVOIS PERKARA AMAUN
28/08/19 TENAGA NASIONAL BHD
PV08/08/19 MBB550407 3601/08/19 194.65
KENAAN BANK
28/08/19 PV08/08/19 MBB550407 3601/08/19 0.50
SYARIKAT AIR TERENGGANU
28/08/19 PV09/08/19 MBB550408 5881/08/19 196.80
KENAAN BANK
28/08/19 PV09/08/19 MBB550408 5881/08/19 0.50
TUNTUTAN TUNAI RUNCIT
PV11/08/19
31/08/19 MBB550410 520.00
KENAAN BANK
PV11/08/19
31/08/19 MBB550410 0.50 912.95

TOLAK: DEPOSIT BELUM DIKREDITKAN 288,231.80

30/08/19 BIS09/08/19 INV7805 NAS BIKE ENTERPRISE 8,580.00 8,580.00

BAKI SEPERTI DI PENYATA BANK 279,651.80

15 FB-100-3:2012/KOHORT2018
 RODA RODA CERIA ENTERPRISE
IMBANGAN DUGA PADA 31 OGOS 2019
Butiran Rujukan Debit Kredit
ALATAN PEJABAT GL101 1,500.00
PSN ALATAN PEJABAT GL102 25.00
PERABOT GL103 19,580.00
PSN PERABOT GL104 163.17
KOMPUTER GL105 4,800.00
PSN KOMPUTER GL106 133.33
KENDERAAN GL107 45,000.00
PSN KENDERAAN GL108 6,000.00
PENGHUTANG GL201 68,365.00
STOK AWAL 23,790.00
TUNAI DI TANGAN GL202 -
BANK GL203 287,318.85
TUNAI RUNCIT GL204 500.00
DEPOSIT TNB GL205 700.00
DEPOSIT AIR GL206 300.00
AKRUAN SEWA GL301 -
PEMIUTANG NIAGA GL302 81,550.00
PEMIUTANG LAIN GL303 19,800.00
MODAL GL401 274,330.00
UNTUNG TERKUMPUL GL402 26,400.30
JUALAN KREDIT GL501 86,080.00
JUALAN TUNAI GL502 62,210.00
HIBAH GL701 34.50
BELIAN GL601 99,550.00
SEWA GL801 2,500.00
AIR DAN ELEKTRIK GL802 391.45
TELEFON GL803 326.50
BELANJA PEJABAT GL804 120.00
PERJALANAN GL805 400.00
KENAAN BANK GL806 13.00
SUSUTNILAI GL807 1,071.50
PROMOSI GL808 500.00
556,726.30 556,726.30

16 FB-100-3:2012/KOHORT2018
RODA RODA CERIA ENTERPRISE
PENYATA PENDAPATAN TERPERINCI BAGI TAHUN BERAKHIR 31 OGOS 2019
FOL RM RM
JUALAN KREDIT GL501 86,080.00
JUALAN TUNAI GL502 62,210.00
148,290.00
TOLAK: KOS JUALAN
STOK AWAL 23,790.00
BELIAN 99,550.00
123,340.00
TOLAK: STOK AKHIR 25,320.00
98,020.00
UNTUNG KASAR 50,270.00
TAMBAH: PENDAPATAN
HIBAH GL701 34.50
50,304.50
TOLAK: PERBELANJAAN
SEWA GL801 2,500.00
AIR DAN ELEKTRIK GL802 391.45
TELEFON GL803 326.50
BELANJA PEJABAT GL804 120.00
PERJALANAN GL805 400.00
KENAAN BANK GL806 13.00
SUSUTNILAI GL807 1,071.50
PROMOSI GL808 500.00
JUMLAH PERBELANJAAN 5,322.45
UNTUNG/(RUGI) BERSIH 44,982.05
UNTUNG/(RUGI) awal 26,400.30
UNTUNG/(RUGI) Terkumpul 71,382.35

17 FB-100-3:2012/KOHORT2018
 RODA RODA CERIA ENTERPRISE
PENYATA KEDUDUKAN KEWANGAN PADA 31 OGOS 2019

HARTANAH, LOJI & PERALATAN

PERUNTUKAN NILAI BUKU
KOS S/NILAI BERSIH
KENDERAAN 45,000.00 6,000.00 39,000.00
ALATAN PEJABAT 1,500.00 25.00 1,475.00
PERABOT 19,580.00 163.17 19,416.83
KOMPUTER 4,800.00 133.33 4,666.67
70,880.00 6,321.50 64,558.50

ASET SEMASA
STOK AKHIR 25,320.00
BANK 287,318.85
PENGHUTANG 68,365.00
DEPOSIT TNB 700.00
DEPOSIT AIR 300.00
TUNAI DITANGAN -
TUNAI RUNCIT 500.00
382,503.85

TOLAK: LIABILITI SEMASA

AKRUAN SEWA -
PEMIUTANG NIAGA 81,550.00
PEMIUTANG LAIN 19,800.00
101,350.00
MODAL KERJA 281,153.85
345,712.35

Dibiayai oleh :
EKUITI
MODAL 274,330.00
UNTUNG TERKUMPUL 71,382.35
345,712.35
TRUE

PERATURAN PEMARKAHAN TAMAT

18 FB-100-3:2012/KOHORT2018