SOALAN 2 a) Nyatakan maksud tempoh kredit. (C1) ................................................................................................................................. ................................................................................................................................. .................................................................................................................. (2 markah) b) Sebelum analisis pengumuran dilakukan, pemilik perniagaan perlu membuat perbandingan dan penyesuaian jika berlaku pebezaan antara Lejar Penghutang dan Penyata Akaun yang dihantar kepada penghutang. Jelaskan dua (2) sebab berlakunya perbezaan berkenaan. (C2) i. ......................................................................................................................... ...........…………………………………………………………………………… ii. ...................................................................................................................... ……………………………………………………………………………………... (2 markah) c) Jelaskan 2 kriteria dalam tindakan yang perlu diambil selepas menganalisis pengumuran Akaun Belum Terima ?(C2) i. ......................................................................................................................... ...........…………………………………………………………………………… ii. ...................................................................................................................... ……………………………………………………………………………………... (2 markah)
d) Bezakan antara hutang lapuk dan peruntukan hutang ragu. (C4) Hutang Lapuk Peruntukan hutang ragu (2 markah) e) Berikut adalah maklumat yang dipetik daripada Perniagaan Azly Baby Shop. Temph perakaunan berakhir 31 Mac setiap tahun. Penghutangnya yang bernama Kedai Bayi Comel Batu 6 telah lama menjadi pelanggan tetapnya sejak beroperasi pada 2012. Pada 31 Mac 2018, Kedai Bayi Comel Bt 6 masih mempunyai baki hutang sebanyak RM8,700.00. Anda dikehendaki menyediakan Surat Pengesahan Audit untuk mengesahkan baki hutang pelanggan. (C3) Jawapan: SURAT PENGESAHAN JURUAUDIT TENTANG BAKI PENGHUTANG : CONFIRMATION FOR AUDIT PURPOSES THIS IS NOT A REQUEST FOR PAYMENT Date : …………………………………….. To : …………………………………………. …………………………………………. ……………………………….……….…
RE : ------------------------------------- In the course of our regular examination of the accounts of our above client, we find that the balance on your account is as follows: Balance as at Due from you Due to you If the balance shown above at the date mentioned is correct, please confirm by signing this letter where indicated and returning to us. We appreciate that the account may have been paid or settled since the date mentioned but confirmation of the balances still required and no reference to payment need be made. If the balance is not correct we should be obliged if you would write direct to us giving details of the difference. Kindly send to the following address: RAHIM ROSLAN & CO. Chartered Accountants 32B, Tkt 1, Wisma Ammar, 20100 Kuala Terengganu Tel # 09-6244366; Fax # 09-6244566 Yours faithfully, ------------------------------------- For and behalf of RAHIM ROSLAN & CO. CONFIRMATION I/ we confirm that the balance shown above is correct.
(5 markah) (h) Berikut adalah Jadual Pengumuran bagi Syarikat K’Mart Sdn. Bhd. pada 31 Disember 2017. SOP syarikat menetapkan tempoh kredit kepada pelanggan maksimum 60 hari. Jadual Pengumuran Akaun Belum Terima pada 31 Disember 2017 Bil Perkara Folio Jumlah (RM) Semasa Nov Okt Sept Ogos 1 FAUZI GMart ENTERPRISE DL-1 20,000 15,000 5,000 2 Kedai Serbaneka Tunas Manja DL-2 9,350 3,350 6,000 3 Kedai Runcit Abd Rahim DL-3 3,000 1,000 2,000 4 5 6 Jumlah (a) Anda dikehendaki melengkapkan Jadual Pengumuran di atas. (C3) (5 markah) (b) Daripada analisis jadual pengumuran berkenaan, berikan pendapat anda mengenai pengurusan akaun belum terima bagi Syarikat K’Mart Sdn. Bhd. (C4) ............................................................................................................................ ……………………………………………………………………………………………… ……………………………………………………………………………………
................................................................................................................................. ....................................................................................................................... (3 markah) Dilaksanakan oleh murid, Disahkan oleh Pentaksir Sekolah, ……………………………………... ……………………………………… ( ) ( ) Tarikh: Tarikh Markah: / 50 x 100 = _______ %