DIPLOMA PENGURUSAN PEMAKANAN DIPLOMA PENGURUSAN PELANCONGAN DIPLOMA TEKNOLOGI PERKAYUAN DIPLOMA SAINS KESETIAUSAHAAN DIPLOMA PENTADBIRAN AWAM DIPLOMA PENGURUSAN HOTEL DIPLOMA SAINS KOMPUTER DIPLOMA SAINS AKTUARI DIPLOMA STATISTIK
SULIT
AL/NOV 96/ACC 100/101 /
105/107/108/114
INSTITUT TEKNOLOGI MARA
KAJIAN PENGURUSAN HOTEL DAN PELANCONGAN
KAJIAN SAINS GUNAAN
KAJIAN SAINS KESETIAUSAHAAN
KAJIAN PENTADBIRAN DAN UNDANG-UNDANG
KAJIAN SAINS MATEMATIK DAN KOMPUTER
PEPERIKSAAN SEMESTER JULAI-DISEMBER1996
DIPLOMA PENGURUSAN PEMAKANAN
DIPLOMA PENGURUSAN PELANCONGAN
DIPLOMA TEKNOLOGI PERKAYUAN
DIPLOMA SAINS KESETIAUSAHAAN
DIPLOMA PENTADBIRAN AWAM
DIPLOMA PENGURUSAN HOTEL
DIPLOMA SAINS KOMPUTER
DIPLOMA SAINS AKTUARI
DIPLOMA STATISTIK
DOCUMENT ID: 100000
MATA PELAJARAN
FINANCIAL ACCOUNTING
KOD MATA PELAJARAN
ACC100/101/105/107/108/114
TARIKH
20 NOVEMBER 1996
MASA
3 JAM (9.00-12.00 T/HARI)
ARAHAN KEPADA CALON:
1.
Jawab SEMUA soalan.
2.
Jawapan bagi tiap-tiap soalan hendaklah dimulakan dimukasurat yang baru.
3.
Calon-calon tidak dibenarkan membawa taarang-barang masuk ke bilik
peperiksaan kecuali dengan kebenaran pengawas.
JANGAN BUKA KERTAS SOALAN SEBELUM ANDA DIARAH BERBUAT DEMIKIAN
Kertas soalan ini mengandungi 20 halaman yang dicetak.
SULIT
SULIT
2
AUNOV 96/ACC100/101 /
105/107/108/114
SECTION A : OBJECTIVE QUESTIONS
Choose a correct answer
1.
2.
3.
Which of the following relationship cannot be derived from the accounting
equation ?
a.
b.
Assets - Capital
Assets - Liabilities
= Liabilities
= Capital
c.
d.
Liabilities + Assets
Capital + Liabilities
= Capital
= Assets
Capital of an enterprise will decrease when
i.
ii.
iii.
Owner put cash into the business
Owner used firm's cash for his own use
Business has suffered a net loss
iv.
A vehicle at a cost of RM10.000 was purchased
a.
i and iv
b.
c.
d.
ii and iii
i, ii, and iii
i, iii and iv
Why does a company need to calculate the profit for a given period of time?
i.
ii.
To help potential investors who may be interested to make investment
As a guide to managers in planning and making decision
iii.
iv.
To help government to calculate tax
To indicate the business profitability to the owner
a.
b.
i, ii and iii
i and iii
c.
d.
i, ii, iii and iv
i, ii and iv
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4.
3
In preparing a bank reconciliation statement, which of the following items will not
be used in updating the cash book?
a.
b.
c.
d.
5.
AL/NOV96/ACC100/101/
105/107/108/114
Interest charges
Unpresented cheques
Bank charges
Standing order
Which of the following statement is not true?
a.
b.
c.
d.
The total amount in the purchases account represents the total credit
purchase made by the business
A balance sheet at a particular date is an account representing assets,
liabilities and capital of the owner
The source document for goods sold on credit is called an invoice
The source document sent to the customers who had returned stock to a
business is known as credit note
6.
7.
Which of the following is a revenue expenditure ?
a.
Purchase of a motor vehicle to be used in the business
b.
Insurance on motor vehicles
c.
d.
Painting outside of new building
Cost of extension to building
Sentosa Enterprise has purchased one unit of computer for a business. This
transaction is recorded by
a.
b.
c.
Debit Cash Account, Credit Office Equipment Account
Debit Cash Account Debit Office Equipment Account
Debit Office Equipment Account, Credit Cash Account
d.
Credit Cash Account, Credit Office Equipment Account
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8.
9.
10.
4
AL/NOV96/ACC100/1017
105/107/108/114
What is the correct order of the following steps in the recording of daily
transaction ?
i)
Post journal entries to accounts
ii)
iii)
iv)
v)
Analyse daily transactions
Prepare a trial balance
Jounalise daily transaction
Balancing off the accounts
a.
b.
iv, ii, i, v, iii
ii, iv, i, v, iii
c.
d.
ii, iv, v, i, iii
iv, i, v, iii
The separation of business transactions from personal transactions of owners is
know as the
a.
b.
c.
Consistency concept
Prudence concept
Entity concept
d.
Monetary concept
According to ___________ an accountant should take the figure which
will understate rather than overstate the profit.
a.
b.
Accrual Concept
Prudence Concept
c.
d.
Materiality Concept
Historical Cost Concept
(Total: 10 marks )
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5
AUNOV96/ACC100/101 /
105/107/108/114
SECTION B
Question 1
The following balances were extracted from the books of Bazli Enterprise as on 30
September 1996.
Capital
Prov. for Depreciation - Vehicles
Vehicles
Freehold Premises
Purchases
Sales
Stock of goods ( 1 October 1995 )
Loan from Public Bank ( 7% per annum }
Investment
Bad debt
Provision for doubtful debt
Rent received
Trade debtors
Trade creditors
Delivery expenses
General expenses
Cash at Bank
Wages and salaries
Rates and insurance
Discount Allowed
Discount Received
Carriage Inwards
Electricity
Drawings
Return Inwards
Return Outwards
RM
90,000
8,000
60,000
120,000
50,000
170,000
34,000
15,000
6,500
200
1,200
3,600
9,300
10,400
1,350
400
3,250
9,500
1,520
1,750
2,350
250
1,560
400
1,200
630
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6
AL/NOV96/ACC100/101/
105/107/108/114
You are given the following information :
1.
The value of stock on 30 September 1996 is RM25.200.
2.
Additional bad debt to be written off is RM70.
3.
The provision for doubtful debt is to be increased by RM150.
4.
Wages outstanding at 30 September 1996 is RM100.
5.
Rates and insurance paid in advance was RM420.
6.
A provision is to be made for depreciation for vehicles at the rate of 20% per
annum on cost.
7.
During the year, Bazli took goods worth RM350 out of the business stock for his
own use.
8.
Interest on loan for the year is still accrued.
You are required to prepare :
a)
A Trading and Profit and Loss account for the year ending 30 September 1996.
b)
A Balance Sheet as at that date.
( Total: 26 marks )
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AUNOV96/ACC100/101 /
105/107/108/114
SULIT
Question 2
The bank statement of En. Muhammad shows a credit balance of RM9,487 as at 31
October 1996 and the cash book balance as at that date was RM7,830, debit balance.
Encik Muhammad discovered that the discrepancies were due to the following reasons.
a.
A deposit of RM1.050 made on 31 October was not recorded in the bank
statement.
b.
There were 4 outstanding cheques in which serial number and amount are as
follows :Serial Number
Amount
1916
2022
2023
2024
RM461
RM119
RM827
RM647
c.
A payment made by Rokiah to En. Muhammad's bank account for RM606 was
not recorded in the cash book.
d.
He found that cheque no 1004 for RM523 payable to AN on account was
recorded as RM432 in the cash book.
e.
A payment for charge and service of RM15 was not recorded in the cash book.
f.
The cheque for RM225 to a supplier was not recorded in the cash book.
g-
A RM24 personal withdrawal by En. Muhammad using and automated teller
machine was not recorded in the cash book.
h.
The bank wrongly credited a cheque of RM302 into En. Muhammad's account.
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8
AUNOV 96/ACC100/101/
105/107/108/114
You are required to :a.
Show an updated cash book
b.
Prepare a bank reconciliation statement as at 31 October 1996.
c.
Differentiate between Bank Reconciliation Statement and Bank Statement.
( 19 marks)
Question 3
Perniagaan Dungun offers fair credit terms to its high risk customers. Provisions for
Doubtful Debts and Discount Allowable are made at a varying percentage.
Yearto 31 March
Trade Debtors at the
year end (before allowing
any bad debts)
Bad debts
Provision for Doubtful
Debts
Provision for Discount
Allowable
1994 1995
1996
RM
RM
RM
196,680
156,450
207,500
1,785
1,220
9,450
10%
12.5%
5%
4%
11%
6%
Provision for Doubtful Debts at 1 April 1993 amounted to RM12,500.
You are required to prepare the following for the year ended 31 March 1994, 1995 and
1996:A.
a.
b.
c.
Provision for Doubtful Debts account
Provision for Discount Allowable account
Balance Sheet extract
( 17 marks )
( Show all workings and calculate to the nearest RM )
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B.
9
AL/NOV96/ACC100/101/
105/107/108/114
Why do we need to make provision for Doubtful Debts
( 3 marks)
( Total : 20 marks )
Question 4
A.
The following are the summarised Trading and Profit and Loss accounts for the
year ended 31 October 1996 and Balance Sheet as at 31 October 1996 of
Zailan, a retail trader.
ZAILAN
Trading and Profit and Loss A/C for the Year Ended 31 October 1996
RM
Less :
Sales
Cost of sales
Opening stock
+ Purchases
- Closing stock
Less:
Gross Profit
Expenses
Net profit
RM~
120,000
15,000
90.000
105,000
25.000
80.0QQ
40,000
20.000
20,000
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10
AUNOV96/ACC100/101/
105/107/108/114
ZAILAN
Balance Sheet As At 31 October 1996
Fixed Assets
Current Assets :
Stock
Trade debtors
Balance at bank
Less : Current liabilities
RM
4,000
RM
25,000
45,000
10.000
Financed by :
Capital
Add :
Net profit
RM
80,000
24.000
56.000
60,000
40,000
20.000
60,000
You are required to calculate the following ratios and briefly explain your findings.
a)
Gross Profit as percentage of sales
b)
Net Profit as percentage of sales
c)
Stock Turnover Ratio
d)
Current Ratio
e)
Acid Test Ratio
( 16 marks
B.
Briefly explain the following.
a)
Going concern concept.
b)
Historical cost concept.
c)
Dual Aspect Concept
( 9 marks )
( Total: 25 marks )
SULIT
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11
AL/NOV96/ACC100/101/
105/107/108/114
BAHAGIANA: SOALAN-SOALAN OBJEKTIF
Pilih jawapan yang betul.
1.
Yang manakah di antara hubungan berikut tidak boleh diperolehi daripada
persamaan perakaunan ?
a.
b.
c.
d.
2.
3.
Aset - Modal
Aset - Liabiliti
Liabiliti + Aset
Modal + Liabiliti
=
=
=
=
Liabiliti
Modal
Modal
Aset
Modal sebuah perniagaan akan berkurang apabila
i.
ii.
Pemilik memasukkan tunai kedalam perniagaan
Pemilik menggunakan tunai perniagaan untuk kegunaan persendirian
iii.
iv.
Perniagaan mengalami kerugian bersih
Perniagaan membeli sebuah kenderaan pada RM10,OOQO
a.
b.
c.
i dan iv
ii dan iii
i, ii dan iii
d.
i, iii dan iv
Mengapa sesebuah syarikat perlu mengira keuntungannya bagi sesuatu
tempoh ?
iii.
iv.
bagi membantu bakal pelabur yang mungkin berminat untuk melabur
sebagai panduan bagi pengurus untuk merancang dan membuat
keputusan
bagi membantu kerajaan mengira cukai
bagi menunjukkan tahap keuntungan syarikat kepada pemilik
a.
b.
c.
d.
i, ii dan iii
i dan iii
i, ii, iii dan iv
i, ii dan iv
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12
AL/NOV96/ACC100/1017
105/107/108/114
4.
5.
Di dalam penyediaan penyata penyesuaian bank, faktor yang manakah tidak
akan digunakan semasa penyelarasan buku tunai.
a.
b.
Caj Faedah
Cek belum dikemukakan
c.
d.
Caj Bank
Arahan Tetap
Yang manakah diantara kenyataan di bawah tidak benar?
a.
b.
c.
d.
6.
Dokumen asal yang dihantar kepada pelangan yang memulangkan
barang kepada perniagaan dipanggil nota kredit.
Yang mana satukah diantara berikut adalah perbelanjaan hasil ?
a.
b.
c,
d.
7.
Jumlah di dalam akaun belian mewakili jumlah belian sesebuah
perniagaan secara kredit
Kunci Kira-Kira pada sesuatu tarikh adalah suatu akaun yang mewakili
aset, liabiliti dan modal pemilik
Dokumen asal bagi barangan yang dijual secara kredit adalah invois
Pembelian kenderaan bermotor untuk digunakan di dalam perniagaan
Insuran bagi kenderaan bermotor
Mengecat bahagian luar bangunan baru
Kos penambahan bangunan
Sentosa Enterprise telah membeli sebuah komputer untuk perniagaan.
Urusniaga ini direkodkan sebagai:
a.
Debit Akaun Tunai, Kredit Akaun Peralatan Pejabat
b.
c.
d.
Debit Akaun Tunai, Debit Akaun Peralatan Pejabat
Debit Akaun Peralatan Pejabat, Kredit Akaun Tunai
Kredit Akaun Tunai, Kredit Akaun Peralatan Pejabat
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13
AL/NOV9G/ACC100/101 /
105/107/108/114
8.
9.
Apakah susunan yang betui dan terbaik bagi langkah-langkah berikut dalam
merekodkan urusniaga-urusniaga harian ?
i)
ii)
iii)
iv)
v)
Memindahkan catatan-catatan jernal ke akaun-akaun
Menganalisa urusniaga-urusniaga harian
Menyediakan imbangan duga
Menjernalkan urusniaga-urusniaga harian
Mengimbangkan akaun-akaun
a.
b.
c.
d.
iv, ii, i, v, iii
ii, iv, i, v, iii
ii, iv, v, i, iii
iv, i, v, iii, ii
Pengasingan antara urusniaga-urusniaga perniagaan dan urusniaga-urusniaga
pemilik adalah mengikut
a.
b.
c.
d.
10.
Konsep diketekalan
Konsep ketelitian (prudence)
Konsep entiti
Konsep kestabilan ringgit
Berdasarkan ______________, akauntan hendaklah menunjukkan
angka yang mengurangkan untung dan bukannya menambahkan untung.
a.
b.
c.
d.
Konsep Akruan
Konsep ketelitian (prudence)
Konsep Materialiti
Konsep Kos Sejarah
( Jumlah : 10 markah )
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14
AL/NOV96/ACC100/101/
105/107/108/114
SOALAN 1
Baki-baki berikut telah dipetik daripada buku-buku bagi Bazli Enterprise pada 30
September 1996.
RM
Modal
Peruntukan Susutnilai Kenderaan
Kenderaan
Premis Milik Bebas
Belian
Jualan
Stok barangan ( 1 Oktober 1995)
90,000
8,000
60,000
120,000
50,000
170,000
34,000
Pinjaman dari Public Bank (7% setahun)
Pelaburan
Hutang lapuk
Peruntukan hutang ragu
Sewa diterima
Penghutang niaga
Pemiutang niaga
15,000
6,500
200
1,200
3,600
9,300
10,400
Belanja penghantaran
Belanja am
Tunai di bank
Upah dan gaji
1,350
400
3,250
9,500
Kadardan insuran
1,520
Diskaun diberi
Diskaun diterima
Angkutan masuk
1,750
2,350
250
Elektrik
Ambilan
1,560
400
Pulangan masuk
Pulangan keluar
1,200
630
Anda diberi maklumat berikut:
1.
Stok pada 30 September 1996 bernilai RM25.200.
2.
Hutang lapuk yang harus dihapuskira adalah sebanyak RM70.
3.
Peruntukan hutang ragu ditambah sebanyak RM150.
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AL/NOV96/ACC100/101/
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4.
Upah yang masih terhutang adalah RM100.
5.
Kadar dan insuran yang telah dibayar bagi tempoh hadapan adalah sebanyak
RM420.
6.
Peruntukan dibuat bagi susutnilai atas kenderaan pada kadar 20% setahun
atas kos.
7.
Dalam tahun berkenaan, Bazli telah mengambil barangan bernilai RM350
daripada stok perniagaan bagi kegunaan sendiri.
8.
Faedah atas pinjaman bagi tahun tersebut masih terakru.
Anda dikehendaki menyediakan :
a)
Akaun Perdagangan dan Untung dan Rugi bagi tahun berakhir 30 September
1996.
b)
Kunci Kira-Kira pada tarikh tersebut.
( 26 markah )
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AUNOV96/ACC100/101/
16
105/107/108/114
SOALAN 2
Penyata bank En. Muhammad menunjukkan baki kredit RM9.487 pada 31 Oktober 1996
dan baki buku tunai pada tarikh tersebut ialah baki debit RM7.830. Perbezaan tersebut
adalah disebabkan perkara-perkara berikut :a)
Deposit wang tunai berjumlah RM1,050 yang dimasukkan pada 31 Oktober
tidak direkodkan di dalam penyata bank.
b)
Terdapat 4 cek yang dikeluarkan masih belum dikemukakan ke bank. Nombor
siri dan amaun adalah seperti berikut:No Siri
Amaun (RM)
1916
461
119
827
647
2022
2023
2024
c)
Pembayaran yang dibuat oleh Rokiah kepada akaun bank En. Muhammad
berjumlah RM606 belum lagi dicatitkan di dalam buku tunai.
d)
Cek No. 1004 berjumlah RM523 bagi pembayaran untuk All telah direkodkan
di dalam buku tunai sebagai RM532.
e)
Bayaran untuk caj dan servis berjumtah RM15 tidak dicatitkan di dalam buku
tunai.
f)
Sekeping cek berjumlah RM225 kepada seorang pembekal tidak direkodkan ke
dalam buku tunai.
9)
Pengeluaran peribadi sebanyak RM24 oleh En. Muhammad menggunakan
mesin automatik juruwang tidak direkodkan di Buku Tunai.
h)
Pihak bank telah tersalah kredit sekeping cek bernilai RM302 ke dalam akaun
En. Muhammad.
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17
AL/NOV96/ACC100/101/
105/107/108/114
Anda dikehendaki :-
a.
Menyediakan Buku Tunai yang dikemaskinikan.
b.
Menyediakan Penyata Penyesuaian Bank pada 31 Oktober 1996.
c.
Bezakan antara Penyata Penyesuaian Bank dan Penyata Bank
(19 markah )
Soalan 3
Perniagaan Dungun memperuntukkan syarat kredit yang munasabah kepada
pelanggan-pelanggannya yang berisiko tinggi. Peruntukan untuk hutang ragu dan
peruntukan diskaun diberi dibuat pada peratusan yang berubah.
Tahun berakhir 31 Mac
Penghutang Niaga pada akhirtahun
(Sebelum penghapusan Hutang Lapuk)
Hutang Lapuk
Peruntukan untuk Hutang Ragu
Peruntukan untuk Diskaun Diberi
1994
1995 1996
196,680
156,450
207,500
1,785 1,220
9,450
10%
12.5% 11%
5%
4%
6%
Anda dikehendaki menyediakan bagi tahun-tahun berakhir 31 mac 1994, 1995 dan 1996
perkara berikut :A.
a.
Akaun Peruntukan untuk Hutang Ragu
b.
Akaun Peruntukan untuk Diskaun Diberi
c.
Petikan Kunci Kira-Kira pada tarikh-tarikh tersebut
(Tunjukkan semua pengiraan dan kirakan kepada nilai Ringgit yang terdekat)
(17 markah )
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B.
AL/NOV 96/ACC100/101 /
105/107/108/114
18
Mengapa hutang ragu dibuat peruntukan ?
( 3 markah )
( Jumlah : 20 markah )
Soalan 4
Berikut adalah ringkasan akaun Perdagangan dan Untung dan Rugi bagi tahun berakhir
31 Oktober 1996 dan Kunci Kira-Kira pada 31 Oktober 1996 bagi Zailan, seorang
peniaga runcit.
ZAILAN
Akaun Perdagangan, Untung dan Rugi bagi tahun berakhir
31 Oktober 1996
RM
Tolak:
Jualan
Kosjualan
Stok Awal
+ Belian
- Stok Akhir
Untung kasar
Tolak:
Belanja
Untung Bersih
RM
120,000
15,000
90.000
105,000
25.000
80.000
40,000
20.000
20,000
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AL/NOV96/ACC100/101/
105/107/108/114
19
SULIT
ZAILAN
Kunci Kira-Kira Pada 31 Oktober 1996
Aset Tetap
Aset Semasa :
Stok
Penghutang niaga
Bank di bank
Tolak : Tanggungan Semasa
RM
4,000
RM
25,000
45,000
10.000
Dibiayai oleh :
Modal
Campur: Untung bersih
RM
80,000
24.000
56,000
60,000
40,000
20.000
60,000
Anda dikehendaki mengira nisbah-nisbah berikut:
a)
Untung kasar atas peratus jualan
b)
Untung bersih atas peratus jualan
c)
Nisbah Pusing Ganti Stok
d)
Nisbah Semasa
e)
Nisbah Ujian Asid
( 16 markah )
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20
AL/NOV96/ACC100/101/
105/107/108/114
B.
Jelaskan secara ringkas perkara-perkara berikut:
a)
Konsep berterusan
b)
Konsep kos sejarah
c)
Konsep Dua Aspek
(9 markah )
( Jumlah : 25 markah )
KERTAS SOALAN TAMAT
SULIT
AL/NOV 96/ACC 100/101 /
105/107/108/114
INSTITUT TEKNOLOGI MARA
KAJIAN PENGURUSAN HOTEL DAN PELANCONGAN
KAJIAN SAINS GUNAAN
KAJIAN SAINS KESETIAUSAHAAN
KAJIAN PENTADBIRAN DAN UNDANG-UNDANG
KAJIAN SAINS MATEMATIK DAN KOMPUTER
PEPERIKSAAN SEMESTER JULAI-DISEMBER1996
DIPLOMA PENGURUSAN PEMAKANAN
DIPLOMA PENGURUSAN PELANCONGAN
DIPLOMA TEKNOLOGI PERKAYUAN
DIPLOMA SAINS KESETIAUSAHAAN
DIPLOMA PENTADBIRAN AWAM
DIPLOMA PENGURUSAN HOTEL
DIPLOMA SAINS KOMPUTER
DIPLOMA SAINS AKTUARI
DIPLOMA STATISTIK
DOCUMENT ID: 100000
MATA PELAJARAN
FINANCIAL ACCOUNTING
KOD MATA PELAJARAN
ACC100/101/105/107/108/114
TARIKH
20 NOVEMBER 1996
MASA
3 JAM (9.00-12.00 T/HARI)
ARAHAN KEPADA CALON:
1.
Jawab SEMUA soalan.
2.
Jawapan bagi tiap-tiap soalan hendaklah dimulakan dimukasurat yang baru.
3.
Calon-calon tidak dibenarkan membawa taarang-barang masuk ke bilik
peperiksaan kecuali dengan kebenaran pengawas.
JANGAN BUKA KERTAS SOALAN SEBELUM ANDA DIARAH BERBUAT DEMIKIAN
Kertas soalan ini mengandungi 20 halaman yang dicetak.
SULIT
SULIT
2
AUNOV 96/ACC100/101 /
105/107/108/114
SECTION A : OBJECTIVE QUESTIONS
Choose a correct answer
1.
2.
3.
Which of the following relationship cannot be derived from the accounting
equation ?
a.
b.
Assets - Capital
Assets - Liabilities
= Liabilities
= Capital
c.
d.
Liabilities + Assets
Capital + Liabilities
= Capital
= Assets
Capital of an enterprise will decrease when
i.
ii.
iii.
Owner put cash into the business
Owner used firm's cash for his own use
Business has suffered a net loss
iv.
A vehicle at a cost of RM10.000 was purchased
a.
i and iv
b.
c.
d.
ii and iii
i, ii, and iii
i, iii and iv
Why does a company need to calculate the profit for a given period of time?
i.
ii.
To help potential investors who may be interested to make investment
As a guide to managers in planning and making decision
iii.
iv.
To help government to calculate tax
To indicate the business profitability to the owner
a.
b.
i, ii and iii
i and iii
c.
d.
i, ii, iii and iv
i, ii and iv
SULIT
SULIT
4.
3
In preparing a bank reconciliation statement, which of the following items will not
be used in updating the cash book?
a.
b.
c.
d.
5.
AL/NOV96/ACC100/101/
105/107/108/114
Interest charges
Unpresented cheques
Bank charges
Standing order
Which of the following statement is not true?
a.
b.
c.
d.
The total amount in the purchases account represents the total credit
purchase made by the business
A balance sheet at a particular date is an account representing assets,
liabilities and capital of the owner
The source document for goods sold on credit is called an invoice
The source document sent to the customers who had returned stock to a
business is known as credit note
6.
7.
Which of the following is a revenue expenditure ?
a.
Purchase of a motor vehicle to be used in the business
b.
Insurance on motor vehicles
c.
d.
Painting outside of new building
Cost of extension to building
Sentosa Enterprise has purchased one unit of computer for a business. This
transaction is recorded by
a.
b.
c.
Debit Cash Account, Credit Office Equipment Account
Debit Cash Account Debit Office Equipment Account
Debit Office Equipment Account, Credit Cash Account
d.
Credit Cash Account, Credit Office Equipment Account
SULIT
SULIT
8.
9.
10.
4
AL/NOV96/ACC100/1017
105/107/108/114
What is the correct order of the following steps in the recording of daily
transaction ?
i)
Post journal entries to accounts
ii)
iii)
iv)
v)
Analyse daily transactions
Prepare a trial balance
Jounalise daily transaction
Balancing off the accounts
a.
b.
iv, ii, i, v, iii
ii, iv, i, v, iii
c.
d.
ii, iv, v, i, iii
iv, i, v, iii
The separation of business transactions from personal transactions of owners is
know as the
a.
b.
c.
Consistency concept
Prudence concept
Entity concept
d.
Monetary concept
According to ___________ an accountant should take the figure which
will understate rather than overstate the profit.
a.
b.
Accrual Concept
Prudence Concept
c.
d.
Materiality Concept
Historical Cost Concept
(Total: 10 marks )
SULIT
SULIT
5
AUNOV96/ACC100/101 /
105/107/108/114
SECTION B
Question 1
The following balances were extracted from the books of Bazli Enterprise as on 30
September 1996.
Capital
Prov. for Depreciation - Vehicles
Vehicles
Freehold Premises
Purchases
Sales
Stock of goods ( 1 October 1995 )
Loan from Public Bank ( 7% per annum }
Investment
Bad debt
Provision for doubtful debt
Rent received
Trade debtors
Trade creditors
Delivery expenses
General expenses
Cash at Bank
Wages and salaries
Rates and insurance
Discount Allowed
Discount Received
Carriage Inwards
Electricity
Drawings
Return Inwards
Return Outwards
RM
90,000
8,000
60,000
120,000
50,000
170,000
34,000
15,000
6,500
200
1,200
3,600
9,300
10,400
1,350
400
3,250
9,500
1,520
1,750
2,350
250
1,560
400
1,200
630
SULIT
SUL!T
6
AL/NOV96/ACC100/101/
105/107/108/114
You are given the following information :
1.
The value of stock on 30 September 1996 is RM25.200.
2.
Additional bad debt to be written off is RM70.
3.
The provision for doubtful debt is to be increased by RM150.
4.
Wages outstanding at 30 September 1996 is RM100.
5.
Rates and insurance paid in advance was RM420.
6.
A provision is to be made for depreciation for vehicles at the rate of 20% per
annum on cost.
7.
During the year, Bazli took goods worth RM350 out of the business stock for his
own use.
8.
Interest on loan for the year is still accrued.
You are required to prepare :
a)
A Trading and Profit and Loss account for the year ending 30 September 1996.
b)
A Balance Sheet as at that date.
( Total: 26 marks )
SULIT
AUNOV96/ACC100/101 /
105/107/108/114
SULIT
Question 2
The bank statement of En. Muhammad shows a credit balance of RM9,487 as at 31
October 1996 and the cash book balance as at that date was RM7,830, debit balance.
Encik Muhammad discovered that the discrepancies were due to the following reasons.
a.
A deposit of RM1.050 made on 31 October was not recorded in the bank
statement.
b.
There were 4 outstanding cheques in which serial number and amount are as
follows :Serial Number
Amount
1916
2022
2023
2024
RM461
RM119
RM827
RM647
c.
A payment made by Rokiah to En. Muhammad's bank account for RM606 was
not recorded in the cash book.
d.
He found that cheque no 1004 for RM523 payable to AN on account was
recorded as RM432 in the cash book.
e.
A payment for charge and service of RM15 was not recorded in the cash book.
f.
The cheque for RM225 to a supplier was not recorded in the cash book.
g-
A RM24 personal withdrawal by En. Muhammad using and automated teller
machine was not recorded in the cash book.
h.
The bank wrongly credited a cheque of RM302 into En. Muhammad's account.
SULIT
SULIT
8
AUNOV 96/ACC100/101/
105/107/108/114
You are required to :a.
Show an updated cash book
b.
Prepare a bank reconciliation statement as at 31 October 1996.
c.
Differentiate between Bank Reconciliation Statement and Bank Statement.
( 19 marks)
Question 3
Perniagaan Dungun offers fair credit terms to its high risk customers. Provisions for
Doubtful Debts and Discount Allowable are made at a varying percentage.
Yearto 31 March
Trade Debtors at the
year end (before allowing
any bad debts)
Bad debts
Provision for Doubtful
Debts
Provision for Discount
Allowable
1994 1995
1996
RM
RM
RM
196,680
156,450
207,500
1,785
1,220
9,450
10%
12.5%
5%
4%
11%
6%
Provision for Doubtful Debts at 1 April 1993 amounted to RM12,500.
You are required to prepare the following for the year ended 31 March 1994, 1995 and
1996:A.
a.
b.
c.
Provision for Doubtful Debts account
Provision for Discount Allowable account
Balance Sheet extract
( 17 marks )
( Show all workings and calculate to the nearest RM )
SULIT
SULIT
B.
9
AL/NOV96/ACC100/101/
105/107/108/114
Why do we need to make provision for Doubtful Debts
( 3 marks)
( Total : 20 marks )
Question 4
A.
The following are the summarised Trading and Profit and Loss accounts for the
year ended 31 October 1996 and Balance Sheet as at 31 October 1996 of
Zailan, a retail trader.
ZAILAN
Trading and Profit and Loss A/C for the Year Ended 31 October 1996
RM
Less :
Sales
Cost of sales
Opening stock
+ Purchases
- Closing stock
Less:
Gross Profit
Expenses
Net profit
RM~
120,000
15,000
90.000
105,000
25.000
80.0QQ
40,000
20.000
20,000
SULIT
SULIT
10
AUNOV96/ACC100/101/
105/107/108/114
ZAILAN
Balance Sheet As At 31 October 1996
Fixed Assets
Current Assets :
Stock
Trade debtors
Balance at bank
Less : Current liabilities
RM
4,000
RM
25,000
45,000
10.000
Financed by :
Capital
Add :
Net profit
RM
80,000
24.000
56.000
60,000
40,000
20.000
60,000
You are required to calculate the following ratios and briefly explain your findings.
a)
Gross Profit as percentage of sales
b)
Net Profit as percentage of sales
c)
Stock Turnover Ratio
d)
Current Ratio
e)
Acid Test Ratio
( 16 marks
B.
Briefly explain the following.
a)
Going concern concept.
b)
Historical cost concept.
c)
Dual Aspect Concept
( 9 marks )
( Total: 25 marks )
SULIT
SULIT
11
AL/NOV96/ACC100/101/
105/107/108/114
BAHAGIANA: SOALAN-SOALAN OBJEKTIF
Pilih jawapan yang betul.
1.
Yang manakah di antara hubungan berikut tidak boleh diperolehi daripada
persamaan perakaunan ?
a.
b.
c.
d.
2.
3.
Aset - Modal
Aset - Liabiliti
Liabiliti + Aset
Modal + Liabiliti
=
=
=
=
Liabiliti
Modal
Modal
Aset
Modal sebuah perniagaan akan berkurang apabila
i.
ii.
Pemilik memasukkan tunai kedalam perniagaan
Pemilik menggunakan tunai perniagaan untuk kegunaan persendirian
iii.
iv.
Perniagaan mengalami kerugian bersih
Perniagaan membeli sebuah kenderaan pada RM10,OOQO
a.
b.
c.
i dan iv
ii dan iii
i, ii dan iii
d.
i, iii dan iv
Mengapa sesebuah syarikat perlu mengira keuntungannya bagi sesuatu
tempoh ?
iii.
iv.
bagi membantu bakal pelabur yang mungkin berminat untuk melabur
sebagai panduan bagi pengurus untuk merancang dan membuat
keputusan
bagi membantu kerajaan mengira cukai
bagi menunjukkan tahap keuntungan syarikat kepada pemilik
a.
b.
c.
d.
i, ii dan iii
i dan iii
i, ii, iii dan iv
i, ii dan iv
SULIT
SULIT
12
AL/NOV96/ACC100/1017
105/107/108/114
4.
5.
Di dalam penyediaan penyata penyesuaian bank, faktor yang manakah tidak
akan digunakan semasa penyelarasan buku tunai.
a.
b.
Caj Faedah
Cek belum dikemukakan
c.
d.
Caj Bank
Arahan Tetap
Yang manakah diantara kenyataan di bawah tidak benar?
a.
b.
c.
d.
6.
Dokumen asal yang dihantar kepada pelangan yang memulangkan
barang kepada perniagaan dipanggil nota kredit.
Yang mana satukah diantara berikut adalah perbelanjaan hasil ?
a.
b.
c,
d.
7.
Jumlah di dalam akaun belian mewakili jumlah belian sesebuah
perniagaan secara kredit
Kunci Kira-Kira pada sesuatu tarikh adalah suatu akaun yang mewakili
aset, liabiliti dan modal pemilik
Dokumen asal bagi barangan yang dijual secara kredit adalah invois
Pembelian kenderaan bermotor untuk digunakan di dalam perniagaan
Insuran bagi kenderaan bermotor
Mengecat bahagian luar bangunan baru
Kos penambahan bangunan
Sentosa Enterprise telah membeli sebuah komputer untuk perniagaan.
Urusniaga ini direkodkan sebagai:
a.
Debit Akaun Tunai, Kredit Akaun Peralatan Pejabat
b.
c.
d.
Debit Akaun Tunai, Debit Akaun Peralatan Pejabat
Debit Akaun Peralatan Pejabat, Kredit Akaun Tunai
Kredit Akaun Tunai, Kredit Akaun Peralatan Pejabat
SULIT
SU|_|T
13
AL/NOV9G/ACC100/101 /
105/107/108/114
8.
9.
Apakah susunan yang betui dan terbaik bagi langkah-langkah berikut dalam
merekodkan urusniaga-urusniaga harian ?
i)
ii)
iii)
iv)
v)
Memindahkan catatan-catatan jernal ke akaun-akaun
Menganalisa urusniaga-urusniaga harian
Menyediakan imbangan duga
Menjernalkan urusniaga-urusniaga harian
Mengimbangkan akaun-akaun
a.
b.
c.
d.
iv, ii, i, v, iii
ii, iv, i, v, iii
ii, iv, v, i, iii
iv, i, v, iii, ii
Pengasingan antara urusniaga-urusniaga perniagaan dan urusniaga-urusniaga
pemilik adalah mengikut
a.
b.
c.
d.
10.
Konsep diketekalan
Konsep ketelitian (prudence)
Konsep entiti
Konsep kestabilan ringgit
Berdasarkan ______________, akauntan hendaklah menunjukkan
angka yang mengurangkan untung dan bukannya menambahkan untung.
a.
b.
c.
d.
Konsep Akruan
Konsep ketelitian (prudence)
Konsep Materialiti
Konsep Kos Sejarah
( Jumlah : 10 markah )
SULIT
SULIT
14
AL/NOV96/ACC100/101/
105/107/108/114
SOALAN 1
Baki-baki berikut telah dipetik daripada buku-buku bagi Bazli Enterprise pada 30
September 1996.
RM
Modal
Peruntukan Susutnilai Kenderaan
Kenderaan
Premis Milik Bebas
Belian
Jualan
Stok barangan ( 1 Oktober 1995)
90,000
8,000
60,000
120,000
50,000
170,000
34,000
Pinjaman dari Public Bank (7% setahun)
Pelaburan
Hutang lapuk
Peruntukan hutang ragu
Sewa diterima
Penghutang niaga
Pemiutang niaga
15,000
6,500
200
1,200
3,600
9,300
10,400
Belanja penghantaran
Belanja am
Tunai di bank
Upah dan gaji
1,350
400
3,250
9,500
Kadardan insuran
1,520
Diskaun diberi
Diskaun diterima
Angkutan masuk
1,750
2,350
250
Elektrik
Ambilan
1,560
400
Pulangan masuk
Pulangan keluar
1,200
630
Anda diberi maklumat berikut:
1.
Stok pada 30 September 1996 bernilai RM25.200.
2.
Hutang lapuk yang harus dihapuskira adalah sebanyak RM70.
3.
Peruntukan hutang ragu ditambah sebanyak RM150.
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15
AL/NOV96/ACC100/101/
105/107/108/114
4.
Upah yang masih terhutang adalah RM100.
5.
Kadar dan insuran yang telah dibayar bagi tempoh hadapan adalah sebanyak
RM420.
6.
Peruntukan dibuat bagi susutnilai atas kenderaan pada kadar 20% setahun
atas kos.
7.
Dalam tahun berkenaan, Bazli telah mengambil barangan bernilai RM350
daripada stok perniagaan bagi kegunaan sendiri.
8.
Faedah atas pinjaman bagi tahun tersebut masih terakru.
Anda dikehendaki menyediakan :
a)
Akaun Perdagangan dan Untung dan Rugi bagi tahun berakhir 30 September
1996.
b)
Kunci Kira-Kira pada tarikh tersebut.
( 26 markah )
SULIT
SULIT
AUNOV96/ACC100/101/
16
105/107/108/114
SOALAN 2
Penyata bank En. Muhammad menunjukkan baki kredit RM9.487 pada 31 Oktober 1996
dan baki buku tunai pada tarikh tersebut ialah baki debit RM7.830. Perbezaan tersebut
adalah disebabkan perkara-perkara berikut :a)
Deposit wang tunai berjumlah RM1,050 yang dimasukkan pada 31 Oktober
tidak direkodkan di dalam penyata bank.
b)
Terdapat 4 cek yang dikeluarkan masih belum dikemukakan ke bank. Nombor
siri dan amaun adalah seperti berikut:No Siri
Amaun (RM)
1916
461
119
827
647
2022
2023
2024
c)
Pembayaran yang dibuat oleh Rokiah kepada akaun bank En. Muhammad
berjumlah RM606 belum lagi dicatitkan di dalam buku tunai.
d)
Cek No. 1004 berjumlah RM523 bagi pembayaran untuk All telah direkodkan
di dalam buku tunai sebagai RM532.
e)
Bayaran untuk caj dan servis berjumtah RM15 tidak dicatitkan di dalam buku
tunai.
f)
Sekeping cek berjumlah RM225 kepada seorang pembekal tidak direkodkan ke
dalam buku tunai.
9)
Pengeluaran peribadi sebanyak RM24 oleh En. Muhammad menggunakan
mesin automatik juruwang tidak direkodkan di Buku Tunai.
h)
Pihak bank telah tersalah kredit sekeping cek bernilai RM302 ke dalam akaun
En. Muhammad.
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SULIT
17
AL/NOV96/ACC100/101/
105/107/108/114
Anda dikehendaki :-
a.
Menyediakan Buku Tunai yang dikemaskinikan.
b.
Menyediakan Penyata Penyesuaian Bank pada 31 Oktober 1996.
c.
Bezakan antara Penyata Penyesuaian Bank dan Penyata Bank
(19 markah )
Soalan 3
Perniagaan Dungun memperuntukkan syarat kredit yang munasabah kepada
pelanggan-pelanggannya yang berisiko tinggi. Peruntukan untuk hutang ragu dan
peruntukan diskaun diberi dibuat pada peratusan yang berubah.
Tahun berakhir 31 Mac
Penghutang Niaga pada akhirtahun
(Sebelum penghapusan Hutang Lapuk)
Hutang Lapuk
Peruntukan untuk Hutang Ragu
Peruntukan untuk Diskaun Diberi
1994
1995 1996
196,680
156,450
207,500
1,785 1,220
9,450
10%
12.5% 11%
5%
4%
6%
Anda dikehendaki menyediakan bagi tahun-tahun berakhir 31 mac 1994, 1995 dan 1996
perkara berikut :A.
a.
Akaun Peruntukan untuk Hutang Ragu
b.
Akaun Peruntukan untuk Diskaun Diberi
c.
Petikan Kunci Kira-Kira pada tarikh-tarikh tersebut
(Tunjukkan semua pengiraan dan kirakan kepada nilai Ringgit yang terdekat)
(17 markah )
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SULIT
B.
AL/NOV 96/ACC100/101 /
105/107/108/114
18
Mengapa hutang ragu dibuat peruntukan ?
( 3 markah )
( Jumlah : 20 markah )
Soalan 4
Berikut adalah ringkasan akaun Perdagangan dan Untung dan Rugi bagi tahun berakhir
31 Oktober 1996 dan Kunci Kira-Kira pada 31 Oktober 1996 bagi Zailan, seorang
peniaga runcit.
ZAILAN
Akaun Perdagangan, Untung dan Rugi bagi tahun berakhir
31 Oktober 1996
RM
Tolak:
Jualan
Kosjualan
Stok Awal
+ Belian
- Stok Akhir
Untung kasar
Tolak:
Belanja
Untung Bersih
RM
120,000
15,000
90.000
105,000
25.000
80.000
40,000
20.000
20,000
SULIT
AL/NOV96/ACC100/101/
105/107/108/114
19
SULIT
ZAILAN
Kunci Kira-Kira Pada 31 Oktober 1996
Aset Tetap
Aset Semasa :
Stok
Penghutang niaga
Bank di bank
Tolak : Tanggungan Semasa
RM
4,000
RM
25,000
45,000
10.000
Dibiayai oleh :
Modal
Campur: Untung bersih
RM
80,000
24.000
56,000
60,000
40,000
20.000
60,000
Anda dikehendaki mengira nisbah-nisbah berikut:
a)
Untung kasar atas peratus jualan
b)
Untung bersih atas peratus jualan
c)
Nisbah Pusing Ganti Stok
d)
Nisbah Semasa
e)
Nisbah Ujian Asid
( 16 markah )
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SUUT
20
AL/NOV96/ACC100/101/
105/107/108/114
B.
Jelaskan secara ringkas perkara-perkara berikut:
a)
Konsep berterusan
b)
Konsep kos sejarah
c)
Konsep Dua Aspek
(9 markah )
( Jumlah : 25 markah )
KERTAS SOALAN TAMAT
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