Page 208, Question 3 Penyata Pendapatan Bagi Tahun Berakhir 30 Jun 20X3 | |||
| RM | RM | RM | |
| Jualan | 52,400.00 | ||
| Tolak: Pulangan Jualan | 200.00 | ||
| Jualan Bersih | 52,200.00 | ||
| Tolak: Kos Jualan | |||
| Stok Awal | 7,000.00 | ||
| Belian (43700-500) | 43,200.00 | ||
| Tolak: Pulangan Belian | 700.00 | ||
| Belian Bersih | 42,500.00 | ||
| Duti atas Belian | 750.00 | ||
| Kos Belian | 43,250.00 | ||
| Kos Barang Untuk Dijual | 50,250.00 | ||
| Tolak: Stok Akhir | 8,500.00 | ||
| Kos Jualan | 41,750.00 | ||
| Untung Kasar | 10,450.00 | ||
| Tambah: Hasil | |||
| Komisen Diterima (400+300) | 700.00 | ||
| 700.00 | |||
| 11,150.00 | |||
| Tolak: Belanja | |||
| Peruntukan Hutang Ragu (6000 X 5%) | 300.00 | ||
| Belanja Susut Nilai Alatan Pejabat [(5000-500) X 20%] | 900.00 | ||
| Gaji | 7,200.00 | ||
| Insurans | 450.00 | ||
| Belanja Pembaikan | 600.00 | ||
| Faedah Atas Pinjaman | 1,500.00 | ||
| Angkutan Jualan | 1,600.00 | ||
| Air Dan Elektrik (1700+300) | 2,000.00 | ||
| 14,550.00 | |||
| Rugi Bersih | | -3,400.00 | |
| Kunci Kira-Kira Pada 30 Jun 20X3 | |||
| RM | RM | RM | |
| Aset Bukan Semasa | |||
| Alatan Pejabat | 5,000.00 | ||
| Tolak: Peruntukan Susut Nilai (500+900) | 1,400.00 | 3,600.00 | |
| Premis | 50,000.00 | ||
| 53,600.00 | |||
| Aset Semasa | |||
| Stok Akhir | 8,500.00 | ||
| Tunai | 500.00 | ||
| Penghutang | 6,000.00 | ||
| Tolak: Peruntukan Hutang Ragu | 300.00 | ||
| Penghutang Bersih | 5,700.00 | ||
| Komisen Diterima Terakru | 300.00 | ||
| 15,000.00 | |||
| Tolak: Liabiliti Semasa | |||
| Pemiutang | 5,000.00 | ||
| Air Dan Elektrik Terakru | 300.00 | ||
| Overdraf Bank | 3,000.00 | ||
| 8,300.00 | |||
| Modal Kerja | 6,700.00 | ||
| 60,300.00 | |||
| Dibiayai Oleh: | |||
| Ekuiti Pemilik | |||
| Modal Awal | 50,000.00 | ||
| Tolak: Rugi Bersih | 3,400.00 | ||
| 46,600.00 | |||
| Tolak: Ambilan (800+500) | 1,300.00 | ||
| Modal Akhir | 45,300.00 | ||
| Liabiliti Bukan Semasa | |||
| Pinjaman Bercagaran | 15,000.00 | ||
| 15,000.00 | |||
| 60,300.00 | |||
Friday, November 27, 2009
Page 208, Question 3
Page 208, Question 2
Page 208, Question 2
| 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 | |||
Page 201, Question 2 (b)
Page 201, Question 2 Kunci Kira-Kira Pada 30 Jun 20X3 | |||
| RM | RM | RM | |
| Aset Bukan Semasa | |||
| Perabot | 1,000.00 | ||
| Alatan pejabat | 5,000.00 | ||
| Tolak: Peruntukan Susut Nilai Alatan Pejabat(500+450) | 950.00 | 4,050.00 | |
| Simpanan tetap | 6,000.00 | ||
| Gudang | 42,000.00 | ||
| 53,050.00 | |||
| Aset Semasa | |||
| Stok Akhir | 8,900.00 | ||
| Tunai | 750.00 | ||
| Penghutang(8000-500) | 7,500.00 | ||
| Stok Alat Tulis | 40.00 | ||
| Faedah atas Simpanan Tetap terakru | 450.00 | ||
| 17,640.00 | |||
| Tolak: Liabiliti Semasa | |||
| Pemiutang | 9,000.00 | ||
| Overdraf Bank | 3,950.00 | ||
| 12,950.00 | |||
| Modal Kerja | 4,690.00 | ||
| 57,740.00 | |||
| Dibiayai Oleh: | |||
| Ekuiti Pemilik | |||
| Modal Awal | 53,460.00 | ||
| Tambah Untung Bersih | 7,030.00 | ||
| 60,490.00 | |||
| Tolak: Ambilan (5000x2/5 + 750) | 2,750.00 | ||
| Modal Akhir | 57,740.00 | ||
Page 201, Question 2
Page 201, Question 2 Penyata Pendapatan Bagi Tahun Berakhir 30 September 20x3 | |||
| RM | RM | RM | |
| Jualan | 47,500.00 | ||
| Tolak Pulangan Masuk | 100.00 | ||
| Jualan Bersih | 47,400.00 | ||
| TOLAK KOS JUALAN | |||
| Stok Awal | 9,500.00 | ||
| Belian | 27,800.00 | ||
| Tolak Pulangan Keluar | 400.00 | ||
| BELIAN BERSIH | 27,400.00 | ||
| Tambah : Angkutan masuk | 1,200.00 | ||
| Duti atas belian | 2,800.00 | ||
| KOS BELIAN | 31,400.00 | ||
| KOS BARANG UNTUK DIJUAL | 40,900.00 | ||
| Tolak - Stok Akhir | 8,900.00 | ||
| Kos Jualan | 32,000.00 | ||
| Untung Kasar | 15,400.00 | ||
| TAMBAH HASIL | |||
| Diskaun diterima | 240.00 | ||
| Faedah Atas Simpanan Tetap | 450.00 | ||
| 690.00 | |||
| 16,090.00 | |||
| TOLAK BELANJA | |||
| Angkutan keluar | 1,500.00 | ||
| Pembaikan gudang | 3,000.00 | ||
| Sewa (5000-2000) | 3,000.00 | ||
| Belanja susut nilai Alatan Pejabat {(5000-500)x10%} | 450.00 | ||
| Diskaun diberi | 410.00 | ||
| Alat tulis (240 - 40) | 200.00 | ||
| Hutang lapuk | 500.00 | ||
| UNTUNG BERSIH | 9,060.00 | ||
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