| Penyata Pendapatan Bagi Tahun Berakhir 30 Jun 20X3 | |||
| RM | RM | RM | |
| Jualan (52400+400) | 52,800.00 | ||
| Tolak: Pulangan Jualan | 200.00 | ||
| Jualan Bersih | 52,600.00 | ||
| Tolak: Kos Jualan | |||
| Stok Awal | 7,000.00 | ||
| Belian | 43,700.00 | ||
| Tolak: Pulangan Belian | 700.00 | ||
| Belian Bersih | 43,000.00 | ||
| Angkutan Belian (1600 ÷ 4) | 400.00 | ||
| Duti atas Belian | 750.00 | ||
| Kos Belian | 44,150.00 | ||
| Kos Barang Untuk Dijual | 51,150.00 | ||
| Tolak: Stok Akhir | 9,000.00 | ||
| Kos Jualan | 42,150.00 | ||
| Untung Kasar | 10,450.00 | ||
| Tambah: Hasil | |||
| Komisen Diterima | 400.00 | ||
| 400.00 | |||
| 10,850.00 | |||
| Tolak: Belanja | |||
| Belanja Susut Nilai Alatan Pejabat (5000 x10%) | 500.00 | ||
| Gaji | 7,200.00 | ||
| Insurans (450-90=360) | 360.00 | ||
| Belanja Pembaikan | 600.00 | ||
| Faedah Atas Pinjaman | 1,500.00 | ||
| Angkutan Jualan (1600-400) | 1,200.00 | ||
| Air Dan Elektrik (1700-800) | 900.00 | ||
| 12,260.00 | |||
| Rugi Bersih | | -1,410.00 | |
| Kunci Kira-Kira Pada 30 Jun 20X3 | |||
| RM | RM | RM | |
| Aset Bukan Semasa | |||
| Alatan Pejabat | 5,000.00 | ||
| Tolak: Peruntukan Susut Nilai (500+500) | 1,000.00 | 4,000.00 | |
| Premis | 50,000.00 | ||
| 54,000.00 | |||
| Aset Semasa | |||
| Stok Akhir | 9,000.00 | ||
| Tunai | 500.00 | ||
| Penghutang | 6,000.00 | ||
| Insurans Terdahulu (180-90) | 90.00 | ||
| Cagaran Air Dan Elektrik | 800.00 | ||
| 16,390.00 | |||
| Tolak: Liabiliti Semasa | |||
| Pemiutang | 5,000.00 | ||
| Overdraf Bank | 3,000.00 | ||
| 8,000.00 | |||
| Modal Kerja | 8,390.00 | ||
| 62,390.00 | |||
| Dibiayai Oleh: | |||
| Ekuiti Pemilik | |||
| Modal Awal | 50,000.00 | ||
| Tolak: Rugi Bersih | 1,410.00 | ||
| 48,590.00 | |||
| Tolak: Ambilan (800+400) | 1,200.00 | ||
| Modal Akhir | 47,390.00 | ||
| Liabiliti Bukan Semasa | |||
| Pinjaman Bercagaran | 15,000.00 | ||
| 15,000.00 | |||
| 62,390.00 | |||
Friday, November 27, 2009
Page 208, Question 2
Page 208, Question 2
