KOD KERTAS : 3756/2 - PRINSIP PERAKAUNAN KERTAS 2 BAHAGIAN A 1
(a)
Konservatisme [1m] Tempoh perakaunan [1m] * wang sebagai ukuran tidak diterima.
(b) pindahan kredit cek belum dikemukakan deposit belum dikreditkan arahan tetap kesilapan buku tunai cek tak layan/cek tendang/cek tak laku * mana dua jawapan diterima [2m] (c)
Dt. Komputer / Alatan Pejabat / Alat Pejabat [1m] Kt. Modal / Modal tambahan [1m]
(d) jumlah susutan = susut nilai terkumpul = 325+650=RM975 [1+1of] 2012 = 10%x6500x1/2=325 2013 = 10%x6500=650 * syarat 1of jika pengiraan 2012 dan 2013 adalah tepat. (e)
Messi Trading Penyata Pendapatan bagi tahun berakhir 31 Disember 2013 RM RM RM Jualan Tolak: Pulangan jualan Diskaun diberi Kos Jualan Stok awal Belian (41700+300) Tolak: Pulangan belian Diskaun diterima Tambah: Cukai atas belian Kos Belian Kos barang untuk dijual Tolak: Stok akhir Kos Jualan Untung kasar Tambah: Hasil Sewa (12x150) Hutang ragu (350-250) Hutang lapuk terpulih Tolak : Belanja Insuran (9/12 x 1200) Faedah atas pinjaman (12%x10000) Belanja membaiki kenderaan Susut nilai kenderaan (10%x34000-1000-1650) Susut nilai alat pejabat (15%x6000+15%x3/12x2000) Alat tulis Hutang lapuk Belanja am Kadar bayaran Gaji Untung bersih
Syarat 1of : 1. Kos belian ( B - PB/B-DM @ B + CAB) 2. Kos Jualan perlu ada stok awal, belian dan stok akhir. Tiada butiran asing 3. Susut nilai kenderaan : 10%x34000-1650 = RM3235. 4. Susut nilai alat pejabat : 15%x6000=RM900 / 15%x3/12x2000=RM75
Messi Trading Kunci Kira-kira pada 31 Disember 2013 RM RM Aset Bukan Semasa Kenderaan (34000-1000) Tolak: Susutnilai terkumpul (1650+3135) Alat pejabat Tolak: Susutnilai terkumpul (900+975) Premis Aset Semasa Stok Insuran terdahulu (3/12x1200) Penghutang Tolak: Peruntukan hutang ragu Tunai Tolak: Liabiliti semasa Sewa terdahulu (1950-1800) Faedah atas pinjaman terakru (1200-700) Pemiutang (4550+300) Bank Modal kerja
RM
33 000 1m 4 785 1m
28 215
8 000 1 875 1m
6 125 50 000 84 340
15 500 300 5 000 250
4 750 1m 11 500 32 050 1of
150 500 4 850 900
6 400 1+1of
Ekuiti Pemilik: Modal awal Tambah: Untung bersih Tolak: Ambilan Modal akhir Liabiliti Bukan semasa Pinjaman
Syarat 1of : 1. AS mesti ada Penghutang-PHR dan betul 3 daripada 4 akaun 2. LS- betul 3 daripada 4 akaun 3. Modal kerja – betul operasi AS – LS 4. Untung bersih - jawapan sendiri (daripada jawapan a) 5. Tiada butiran asing
Kedai Ozil Penyata Pendapatan bagi tahun berakhir 31 Julai 2014 Jualan (16750+43924) - Pulangan Masuk - Diskaun Diberi Kos Jualan Stok Awal Belian (10445+20519-2000) - Pulangan Keluar - Diskaun Diterima - Stok Akhir Kos Jualan Untung Kasar Komisen diterima Belanja Am Susut nilai lengkapan Hutang lapuk Gaji Insurans Sewa
# terima jawapan dalam bentuk T Syarat 1of : 1. Jualan : jualan tunai + angka sendiri daripada akaun kawalan penghutang. 2. Belian : belian tunai + angka sendiri daripada akaun kawalan pemiutang. 3. Untung bersih : mana-mana 3/7 hasil dan belanja.
BAHAGIAN B 4a Benzema Enterprise Belanjawan Tunai bagi tiga bulan berakhir 30 November 2014 Butir September Oktober November RM RM RM Baki b/b 57 240 1of 72 320 1of Penerimaan Modal 45 000 1m Jualan 26 800 32 160 38 592 1m 1m Jumlah penerimaan 71 800 32 160 38 592 Pembayaran Belian Pemiutang Insurans Kadar bayaran Jumlah pembayaran Lebihan/kurangan Baki h/b
6 400* 7 680
480 14 560 57 240 57 240
1m
5 680# 9 600* 1 200 600 17 080 15 080 72 320
1 for both 1m
5 400 8 520#
1m 1 for both
520 14 440 24 152 96 472 [10 markah]
Syarat 1of: Baki b/b angka sendiri seperti baki h/b
(b) Syarikat Gemilang Yohan Penyata Kos Pengeluaran bagi tahun berakhir 30 Jun 2014 RM RM Stok awal bahan langsung 7 250 Belian bahan langsung 37 800 Tolak: Pulangan belian bahan langsung (1200+560) 1 760 1m 36 040 43 290 Tolak: Stok akhir bahan langsung 4 150 Kos bahan langsung digunakan 39 140 Tambah: Upah langsung(16800+800) 17 600 1m Kos Prima 56 740 1m Kos Overhed: Belanja alat-alat kecil (550+1020-120) 1 450 1+1of Upah buruh tak langsung 4 400 Kadar bayaran (80% X 1600) 1 280 1m Insurans kilang (2400 – 400) 2 000 1m Susut nilai peralatan (80% X (10% X 15000)) 1 200 2m 10 330 67 070 Tambah: Kerja dalam proses awal 4 200 1 for 71 270 both Tolak: Kerja dalam proses akhir 2 700 Kos Pengeluaran 68 570 [10 markah] Syarat 1of: Ada angka base = 550 + 1020 @ 550 -120
Kedai Basikal Joachim Kedai Basikal Sabella Pulangan atas modal Pulangan atas modal = (untung bersih/modal awal)x100 = (untung bersih/modal awal)x100 = (35000/130000)x100 = (48600/150000)x100 = 26.92% [2m] = 32.4% [2m] * 1m rujuk jalan kerja/formula * 1m rujuk jalan kerja/formula Nisbah semasa Nisbah semasa = aset semasa / liabiliti semasa = aset semasa / liabiliti semasa = 63060/23560 = 48500/17430 = 2.68 : 1 [2m] = 2.78 : 1 [2m] * 1m rujuk jalan kerja/formula * 1m rujuk jalan kerja/formula Kedai Basikal Sabella. [1m] Pulangan atas modal lebih tinggi berbanding Kedai Basikal Joachim, atau Nisbah semasa lebih baik berbanding Kedai Basikal Joachim. [1m] [10 markah]
(b) Perniagaan James Rodriguez Kunci Kira-kira pada 31 Mac 2014 RM RM Aset Bukan Semasa Ekuiti Pemilik Perabot 18 830 Modal Kenderaan 75 000 Untung Bersih 93 830 Aset Semasa Stok 9 630 2m Liabiliti Semasa Penghutang 13 250 2m Pemiutang Bank 33 150 1m Tunai runcit 500 1m 56 530 150 360
Akaun Realisasi 2014 Ogo 1 Modal Agustin Bank 1 for Bank all Pemiutang Modal Mariano (3/6 X 68430) Modal Agustin (2/6 X 68430) Modal Sergio (1/6 X 68430) 1m
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