Latihan Rekod Tak Lengkap

Kaedah Perbandingan

Puan Elisa menjalankan perniagaan pasar mini di Pekan Batu Gajah, Perak. Beliau
menyimpan rekod perakaunan dengan tidak mengikut sistem catatan bergu. Berikut ialah
maklumat kewangan perniagaan Puan Elisa pada 31 Mei 2022.

1 Jun 2021 31 Mei 2022

RM RM
Kenderaan 200 000 200 000
Perabot 74 560 ?
Akaun belum terima 124 800 114 560
Bank 81 840 65 480
Inventori 96 800 125 920
Akaun belum bayar 70 800 54 120
Insurans prabayar - 960

Maklumat tambahan:
(i) Kenderaan disusutnilaikan 10% setahun atas kos.
(ii) Pemilik telah mengambil inventori bernilai RM1 600 setiap bulan untuk kegunaan
keluarga.
(iii) Seorang pelanggan telah muflis dan hutangnya sebanyak RM1 800 telah dihapuskira.
(iv) Pemilik telah membawa masuk sebuah sofa peribadinya bernilai RM10 000 ke dalam
perniagaan.

Anda dikehendaki menyediakan:

(a) Penyata Mengira Modal pada 1 Jun 2021.
(b) Penyata Mengira Modal pada 31 Mei 2022.
(c) Penyata Mengira Untung Rugi bagi tahun berakhir 31 Mei 2022.
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