INSTRUCTION: This section consists of FOUR (4) questions. Answer ALL questions. ARAHAN: Bahagian ini mengandungi EMPAT (4) soalan. Jawab SEMUA soalan.

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1 INSTRUCTION: This section consists of FOUR (4) questions. Answer ALL questions. ARAHAN: Bahagian ini mengandungi EMPAT (4) soalan. Jawab SEMUA soalan. QUESTION 1 C1 a) Define asset and list THREE (3) depreciation methods that can be used (5 marks) b) The following information shows the balance of assets owned by Kencana Trading on 1 st July 2012: Motor vehicles 50,000 Accumulated provision for depreciation of motor vehicles 24,500 The following transactions occurred during the financial year. 30 September 2012 The business traded-in Car A with another car, Car Z. The trade-in value of Car A was 3,750 and the balance of 5,250 was paid by cheque. Car A was bought on 1st October 2010 at 10, November 2012 The business has purchased a new van at 7,500 by cheque. Motor vehicles depreciated at the rate of 20% per annum and calculated on a monthly basis, using the straight-line method. You are required to: Prepare the following accounts for the year ended 30 June i. Motor vehicle account ii. Accumulated Provision for Depreciation: Motor Vehicles iii. Disposal account for Car A (7 marks) (8 marks) (5 marks) 2 SULIT

2 SOALAN 1 C1 a) Definisikan asset dan senaraikan TIGA (3) kaedah susutnilai yang boleh digunakan. (5 markah) b) Maklumat berikut menunjukkan baki asset bagi Perniagaan Kencana pada 1 Julai 2012: Kenderaan Bermotor 50,000 Akaun Peruntukan Susutnilai Terkumpul: Kenderaan Bermotor 24,500 Transaksi-transaksi yang berikut berlaku sepanjang tahun perakaunan. 30 September 2012 Kereta A ditukar niaga dengan Kereta Z. Nilai tukar niaga Kereta A sebanyak 3,750 dan baki 5,250 telah dibayar menggunakan cek. Kereta A dibeli pada 1 Oktober 2010 dengan harga 10, November 2012 Membeli sebuah van baru bernilai 7,500 dengan cek. Kenderaan bermotor disusutnilaikan menggunakan kaedah garis lurus pada kadar 20% setahun dan pengiraannya berasaskan milikan bulan ke bulan.. Anda dikehendaki untuk: Menyediakan akaun-akaun yang berikut bagi tahun berakhir 30 Jun i. Akaun Kenderaan Bermotor ii. Akaun Peruntukan Susutnilai Kenderaan Bermotor iii. Akaun Pelupusan untuk Kereta A (7 markah) (8 markah) (5 markah) 3 SULIT

3 QUESTION 2 a) The information below shows the data of inventories of Syadiny Enterprise in September The inventory balance on 1st of September 2013 was each September 5 Purchases each 7 Purchases each 9 Purchases each 12 Sales each 15 Purchases each 16 Sales each 19 Sales each 22 Purchases each 29 Sales each Calculate the ending inventory value, cost of goods sold and the gross profit using the Weighted Average method. (20 marks) C2 (b) Explain TWO (2) advantages of using the periodic inventory recording system. (5 marks) 4 SULIT

4 SOALAN 2 (a) Maklumat di bawah menunjukkan data inventori bagi Syadiny Enterprise untuk bulan September Baki inventori pada 1 September 2013 sebanyak seunit. September 5 Belian seunit 7 Belian seunit 9 Belian seunit 12 Jualan seunit 15 Belian seunit 16 Jualan seunit 19 Jualan seunit 22 Belian seunit 29 Jualan seunit C2 (b) Kirakan nilai inventori akhir, kos barang untuk dijual dan untung kasar menggunakan kaedah Purata Wajaran. (20 markah) Terangkan DUA (2) kelebihan menggunakan sistem perekodan inventori secara berkala. (5 markah) 5 SULIT

5 QUESTION 3 Encik Azman, the owner of Bodystore Enterprise does not keep proper accounting books. The following are the details taken from his books on 1 April 2012: Fixtures and fittings 5,500 Freehold premises 85,000 Trade receivables 5,700 Bank 19,854 Cash 100 Stock 25,000 Trade payables 7,440 On 31 March 2013, the entries in his bank statement were as follows: Interest received from investment 1,220 Payments to suppliers of goods 44,800 Insurance 360 Rates 450 Advertising 1,240 Light and heat 480 Drawings 3,800 On 31 March 2013, the summary of his cash account was as follows: Receipt from goods sold 57,150 Drawings 7,000 Salaries payments 8,100 Repairs and decorations 100 Carriage outwards SULIT

6 On 31 st March 2013 the following balances were provided: Stock 21,200 Trade receivables 6,100 Trade payables 6,500 Further information was provided on transactions during the year ended 31 March 2013: i. Insurance had been paid from 1 April 2012 till 30 September ii. Accrued salaries are 350. iii. Discount allowed is 450. You are required to prepare: a) Statement of comprehensive income for the year ended 31 March (12 marks) b) Statement of financial position as at 31 March (13 marks) 7 SULIT

7 SOALAN 3 Encik Azman, pemilik Bodystore Enterprise tidak menyimpan buku perakaunan dengan betul. Berikut adalah maklumat yang dipetik daripada buku-buku beliau pada 1 April 2012: Kelengkapan dan lekapan 5,500 Premis pegangan bebas 85,000 Penghutang barang niaga 5,700 Bank 19,854 Tunai 100 Stok 25,000 Pemiutang barang niaga 7,440 Pada 31 Mac 2013, catatan dalam penyata bank beliau seperti berikut: Faedah diterima daripada pelaburan 1,220 Bayaran kepada pembekal barangniaga 44,800 Insuran 360 Kadar bayaran 450 Pengiklanan 1,240 Lampu dan pemanas 480 Ambilan 3,800 Pada 31 Mac 2013, ringkasan akaun tunai beliau seperti berikut: Penerimaan daripada jualan barangniaga 57,150 Ambilan 7,000 Bayaran gaji 8,100 Pembaikan dan hiasan 100 Angkutan keluar SULIT

8 Berikut adalah baki pada 31 Mac 2013: Stok 21,200 Penghutang barang niaga 6,100 Pemiutang barang niaga 6,500 Maklumat tambahan mengenai transaksi yang berlaku sepanjang tahun berakhir 31 Mac 2013 telah diberikan: i. Insuran yang telah dibayar adalah dari 1 April 2012 hingga 30 September ii. Gaji terakru sebanyak 350. iii. Diskaun diberi sebanyak 450. Anda dikehendaki menyediakan: a) Penyata pendapatan komprehensif bagi tahun berakhir 31 Mac 2013 (12 markah) b) Penyata kedudukan kewangan pada 31 Mac (13 markah) 9 SULIT

9 QUESTION 4 Haziq, Husna and Hadif have been partners since 1 January The details of their partnership agreement are as follow: i. Interest on capital is paid at 10% per annum. ii. 1,200 and 800 were paid to Haziq and Husna as their salaries. iii. Interest rate on drawings is at 5% per annum. iv. The profit or loss was distributed based on 2:2:1 ratio. v. The net profit for accounting year 2012 was 35,500. The following is the information of their accounts as at 1st January Capital Account Current Account Haziq 40,000 2,100 Husna 30,000 3,500 Hadif 20,000 1,850 On 31st March 2013, Haziq and Husna contributed 10,000 each into the partnership. Drawings for the year 2013 were as follows: Drawings Haziq 4,200 (01/01/2013) Husna 4,000 (30/09/2013) Hadif 1,600 (30/09/2013) You are required to prepare: a) Profit and Loss Appropriation Account for the year ended 31 December (12 marks) b) Current Account of each partner (9 marks) c) Extract Statement of Financial Position as at 31 December (4 marks) 10 SULIT

10 SOALAN 4 Haziq, Husna dan Hadif merupakan rakan kongsi perniagaan sejak 1 Januari Maklumat berkenaan perjanjian perkongsian mereka adalah seperti berikut: i. Faedah atas modal dibayar sebanyak 10% setahun. ii dan 800 dibayar kepada Haziq dan Husna sebagai gaji. iii. Faedah sebanyak 5% setahun dikenakan ke atas ambilan. iv. Untung dan rugi perkongsian diagihkan berdasarkan nisbah 2:2:1 v. Untung bersih bagi tahun kewangan 2013 adalah sebanyak 35,500. Berikut merupakan maklumat akaun mereka pada 1 Januari Akaun Modal Akaun Semasa Haziq 40,000 2,100 Husna 30,000 3,500 Hadif 20,000 1,850 Pada 31 Mac 2013, Haziq dan Husna menyumbang 10,000 setiap seorang ke dalam perniagaan perkongsian. Ambilan pada tahun 2013 adalah seperti berikut: Ambilan Haziq 4,200 (01/01/2013) Husna 4,000 (30/09/2013) Hadif 1,600 (30/09/2013) Anda dikehendaki untuk menyediakan: a) Akaun Pengagihan Untung dan Rugi bagi tahun berakhir 31 Disember (12 markah) b) Akaun Semasa Rakan Kongsi (9 markah) c) Petikan Penyata Kedudukan Kewangan pada 31 Disember (4 markah) SOALAN TAMAT 11 SULIT

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