AA015 - 2019/2020

. SULIT AA015

AA015 Perakaunan 1
Semester I
kro.liiYJ1
Sesi 2019/2020
Semester I
Session 2019/2020 3jam

3 hours

i KEMENTERIAN
PENDIDIKAN
I • MALAYSIA

I BAHAGIAN MATRIKULASI

MATRJCUU110NDIVJSJON

PEPERIKSAAN SEMESTER PROGRAM MATRIKULASI
MATRICUU110NPROGRAMME EXAMINATION

JANGAN BUKA KERTAS SOALAN INI SEHINGGA DIBERITAHU.
DO NOTOPENTHIS QUESTIONPAPER UtmL YOU ARE. TOI.D TO DO SO.

Kertas soalan ini mengandungi 19 halaman bercetak.

This quesmpaperaxm ot19 pmtecJpages.

CBahaglan Matrikulasl

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INSTRUCTIONS TO CANDIDATE:

This question paper consists of Section A and Section B.

Section A consists of3 questions and Section B consists of 4 questions.
Answer all questions.

Show the calculation.

Answers for each question should be written in the answer booklet provided. Use a new page
for each question.

The use of electronic calculator is permitted.

ARAHANKEPADA CALON: •
Kertas soalan ini mengandungi Bahagian A dan Bahagian B.
Bahagian A mengandungi 3 soalan dan Bahagian B mengandungi 4 soalan.
Jawab semua soalan.
Tunjukkan kerja pengiraan.
Jawapan bagi setiap soalan hendaklah ditulis pada bu/cujawapan yang disediaka.n. Gunaka.n
muka. surat baharu bagi setiap soalan.
Kalkulator elektronik boleh digunaka.n.

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SECTION A [45 marks-]
BAHAGIANA [45 markah]

This section consists of3 questions. Answer all questions.
Bahagian ini mengandungi 3 soalan. Jawab semua soalan.

QUESTION 1 [15 marks-]
SOALANl [15 markah]

(a) (i) What is the definition ofaccounting?
Apakah definisi perakaunan?

[3 marks-]
[3 markah]

·-~ (ii) State four (4) branches ofaccounting. [2 marks-]
Nyatakan empat (4) cabangperakaunan. [2 markah]

(b) Identify accounting concepts for the following situations:
Kenai pasti konsep perakaunan bagi situasi berikut:

(i) Perniagaan Raya (PR) has been using straight line depreciation method
to record depreciation expenses and accumulated depreciation. In 2018, PR's
accountant changed the straight line method to reducing balance method
without disclosing it in the financial statements.

Pemiagaan Raya (PR) telah menggunakan kaedah susut nilai garis lurus
untuk mencatatkan perbelanjaan susut nilai dan susut nilai terkumpul. Pada
tahun 2018, akauntan PR menukar kaedah garis lurus ke kaedah bald
berkurangan tanpa mendedahkannya dalam penyata kewangan.

(ii) Perniagaan Dahlia bought a piece of land for RMS0,000. The market value
was RM55,000. The amount recorded was RMS0,000.

·Perniagaan Dahlia membeli sebidang tanah pada harga RMS0,000. Nilai
pasarannya adalah RM55,000. Jumlah yang direkodkan adalah RMS0,000.

(iii) Rose Enterprise perceives that the inventory valuation method for example
Weighted Average can be changed to First-in First-out (FIFO) at any time.

Rose Enterprise merasakan bahawa kaedah penilaian inventori contohnya
Purata Wajaran boleh ditukar kepada Masuk Dahulu Keluar Dahulu (MDKD)
pada bila-bila masa.

(iv) Perniagaan Anggerik believes that the depreciation expenses for furniture and
office equipment should not be recorded.

Perniagaan Anggerikpercaya bahawa perbelanjaan susut nilai bagi perabot
dan peralatan pejabat tidak seharusnya direkodkan.

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(v) Vehicle maintenance expenses of Jarum Enterprise in July 2018 was RM7,000.

This amount included RM800 maintenance expenses of the business owner's
personal car.

Perbelanjaan penyelenggaraan kenderaan Jarum Enterprise pada bu/an Julai
2018 adalah RM7,000. Jumlah ini termasuk RM800 perbelanjaan
penyelenggaraan kereta pemi/ikperniagaan.

[5 markr]
[5 markah]

(c) Describe two (2) differences between revenue expenditure and capital expenditure.

Terangkan dua (2) perbezaan di antara perbelanjaan hasil dan perbelanjaan modal.

[4markr]
[4 markah]

(d) What is cash basis accounting?
Apakah perakaunan asas tunai?

[1 mark]
[1 markah]

I

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QUESTION 2 [15 marks]
SOALAN2 [15 markah]

(a) State the appropriate terms for the following:

Nyatakan terma yang sesuai bagi yang berikut:

(i) Permission given to banks to pay a set ofamount at regular interval to another
parties' accounts.

Kebenaran yang diberikan kepada pihak bank untuk membuatjumlah bayaran
yang telah ditetapkan secara berkala kepada akaun pihak lain.

(ii) Cheques received from debtors but returned by the bank.
Cek diterima daripada penghutang tetapi dikembalikan oleh pihak bank.

(iii) A cheque issued to a supplier for payment has not been recorded in the bank

i statement
Cek yang dikeluarkan kepada pembeka/ untukpembayaran tidak dicatatkan
dalam penyata bank.
[3 marks]
[3 markah]

(b) (i) State two (2) transactions that affect Account Receivable.
Nyatakan dua (2) urus niaga yang memberi kesan kepada Akaun Be/um
Terima.

[2 marks]
[2 markah]

(ii) State two (2) reasons for incurrence of actual bad debt expense.
Nyatakan dua (2) sebab berlakunya belanja hutang /apuk sebenar.
[2 marks]
[2 markah]

(c) State two (2) differences between the periodic inventory system and perpetual
inventory system.

Nyatakan dua (2) perbezaan di antara sistem inventori berka/a dan sistem inventori
berterusan.

[4 marks]
[4 markah]

(d) State four (4) examples ofcosts that can be included in determining initial cost for
machinery and equipment.

Nyatakan empat (4) contoh /cos yang boleh diambil kira dalam menentukan /cos
perolehan bagi mesin dan peralatan.

[4 marks]
[4 markah]

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QUESTION 3 [15 marb] [3 marh]
SOALAN3 [15 markah] [3 markah]

(a) List three (3) types ofspecial journals.
Senaraikan tiga (3)jenisjurnal khas.

(b) State six (6) types of source documents used in business.
Nyatakan enam (6)jenis dokumen sumber yang digunakan o/eh perniagaan.
[3 markr]

[3 markah]

(c) Identify items listed below as "Current Liability" or "Non-current I,
Liability".

Kenai pasti item yang disenaraikan di bawah sebagai "Liabiliti Semasa" atau
"Liabiliti Bukan Semasa".

(i) Accounts Payable
Akaun Be/um Bayar

(ii) Notes Payable, 4% - maturity 90 days
Nola Be/um Bayar, 4% - matang 90 hari

(iii) Mortgage Payable
Gadaijanji Be/um Bayar

(iv) Loans - maturity 2 years
Pinjaman - matang 2 tahun

(v) Salaries Payable
Gaji Be/um Bayar

(vi) Bonds Payable, 9%
Bon Be/um Bayar, 9%

(vii) Utilities Payable
Utiliti Be/um Bayar

(viii) Interest Payable
Faedah Be/um Bayar

[4 marks']
[4 markah]

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(d) List two (2) methods in calculating net profit for business with incomplete
records.

Senarafkan dua (2) kaedah mengira untung bersih untukperniagaan yang
rekodnya tidak lengkap.

[2 marks-]
[2 markah]

(e) State three (3) effects that arise when business does not keep complete records of
business transactions.

Nyatakan tiga (3) kesan yang timbul apabila perniagaan tidak menyimpan rekod urus
niaga dengan Ieng/cap.

[3 marks-]
[3 markah]

j

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SECTION B [85 marb]
BAHAGIANB [85 markah]
This section consists of 4 questions. Answer all questions.
Bahagian ini mengandungi 4 soalan. Jawab semua soalan.

QUESTION 1 [20 marb]
SOAIAN 1 [20 markah]

(a) On 1st September 2018, Kemboja Sdn. Bhd. received a bank statement and found
different balances between the bank statement and cash book. The following are the
bank statement and cash book for the month ofAugust 2018:
Pada 1September 2018, Kemboja Sdn. Bhd. telah menerimapenyata bankdan didapati
bakinya berbeza dengan baki buku tunai. Berikut adalah penyata bank dan buku tunai
bagi bu/an Ogos 2018:

Bank Statement
Penyata Bank

Bank Kekwa Berhad

Kemboja Sdn. Bhd. Account No:
123 Jalan Pongsu Seratus No akaun: 114012348766
06000 Kepala Batas
Alor Setar

Date Particulars Cheque No Debit Credit Balance t·
Tarikh Butiran Nocek Kredit Bald
(RM)
(RM) (RM)

2018 40051 3,127 4,447
August 1 Balance 1,320
Ogos Baki
1,040 2,360
3 Cheque
Cek 1,457 3,817

5 Deposit 40050 550 3,267

6 Deposit

6 Cheque
Cek

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10 Cheque 40052 814 2,453
Cek

15 Cheque 40053 2,902 (449)
Cek 660 211

18 Dividen - KMP
Sein. Bhd.

21 Interest Fixed 377 588
Deposit

Faedah Simpanan
Tetap

24 Cheque 40055 1,372 (784)

I Cek

25 Deposit 539 (245)

31 Bank Charges 20 (265)
Caj Bank

Cash Book (Bank Column)
Buku Tunai (Ruangan Bank)

Date Particulars Bank Date Particulars Cheque Bank
Tarikh Butiran (RM) Tarikh Butiran No
(RM)
NoCek

2018
II August 1 Balance
3,897 August 8 Purchase 40051 3,127

Ogos Bald Ogos Belian

10 Sale 1,040 3 Kedai 40052 814
Jualan 1,457 Mewah
40053 2,902
14 D&Gold 7 Jimmy
Choong
25 Coacher 539 40054 979
1,379 9 Beejanni 40055 1,372
26 Balenciagae 1,449 40056
31 Balance 12 Hennisy 72

Bald 13 Chanelli

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13 Salary 40057 49S
Gaji

9,761 9,761

Required:
Dikehendaki:

Prepare a Banlc Reconciliation Statement for Kemboja Sdn. Bhd. as at 31st August
2018.
Sediakan Penyata Penyesuaian Bank bagi Kemboja Sdn. Bhd. pada 31 Ogos 2018.

[6 marks]
[6 markah]

(b) The following infonnation of Lavender Enterprise for the year ended 2018.
Berikut merupakan maklumat Lavender Enterprise bagi tahun berakhir 2018.

Total net credit sales RM t
Jumlah jualan /credit bersih 72,000

Total cash sales 1,600
Jumlah jualan tunai 54,000
38,600
Cost ofgoods sold
Kos barang dijual 3,000
240
Net Accounts Receivables
Baki Akaun Belum Terima bersih 5,940
5%
Beginning Balance of Allowance for Doubtful Debts
Baki awal Akaun Peruntukan Hutang Ragu

Bad debt written-off
Hutang lapuk hapus kira

Total expenses excluding bad debt expense
Jumlah belanja tidak termasuk belanja hutang lapuk

The rate ofprovision for doubtful debts on net credit sales
Kadar peruntukan hutang ragu atas jualan /credit bersih

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Required:
Dikehendaki:

(i) Calculate the bad debt expense for the year 2018 using allowance method
percentage on net credit sales.

Kirakan belanja hutang lapuk untuk tahun 2018 menggunakan kaedah elaun

atas peratusan jualan /credit bersih. (2 marks]

(2 markah]

(ii) Show the journal entries to record the write-offof bad debt and bad debt
expenses.

Tunjukkan catatan jurnal bagi merekod hutang lapuk hapus kira dan belanja
hutang lapuk

I [4 marks]
[4markah]

(iii) Prepare Allowance for Doubtful Debts Account for the year 2018.

Sediakan Akaun Peruntukan Hutang Ragu bagi tahun 2018.

[2 marks]
[2 markah]

(iv) Prepare a Statement of Profit or Loss for the year ended 31st December 2018.

Sediakan Penyata Pendapatan Untung atau Rugi bagi tahun berakhir
31 Disember 2018.

[4 marks]
[4 markah]

(v) Show an extract of Statement of Financial Position as at 31st December 2018
in relation to Account Receivable presentation.

Tunjukkan petikan Penyata Kedudukan Kewangan pada 31 Disember 2018
berkenaan dengan persembahan Akaun Be/um Terima.

[2 marks]
[2 markah]

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QUESTION 2 [20 marb]
SOAUN2 [20 markah]

(a) On pt May 2019, inventory ofTulip Sdn. Bhd. were SO boxes ofperfume at RM50
per box. During the month, Tulip Sdn. Bhd. purchases and sales were as follows:
Pada 1 Mei 2019, inventori barang niaga Tulip Sdn. Bhd. adalah 50 kotak
minyak wangi dengan kos RMSO sekotak. Sepanjang bu/an itu, pembelian dan
penjualan Tulip Sdn. Bhd. adalah seperti berikut:

Date Activity Units Cost per unit (RM) Price(RM)
Tarikh Aktiviti
Unit Kos seunit (RM) Harga(RM)
May3 Purchase
Mei Belian 60 60

4 Sales 70 100 I
Jualan

10 Purchase 200 70
Belian

16 Sales 80 110
Jualan

19 Purchase 40 80
Belian

25 Sales 130 110
Jualan

Required:
Dikehendaki:

(i) ~ased on perpetual inventory system, determine the company's ending
mventory cost and cost ofgoods sold using First-In-First-Out valuation
method.
Berdasarkan sistem inventori berterusan, tentukan kos inventori akhir serta
kos barangyang dijual menggunakan kaedah Masuk Dahulu Keluar Dahulu.
[16 marks]
[16 markah]

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(ii) Based on periodic inventory system, determine the company's ending
inventory cost and cost ofgoods sold using weighted average method.
(Round up answers to two decimal places).

Berdasarkan sistem inventori berkala, tentukan kos inventori akhir serta kos
barang yang dijual menggunakan kaedah purata wajaran.
(Bundarkan jawapan kepada dua titik perpuluhan).

[4 marks-]
[4 markah]

'

13 SULIT

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QUESTION 3 [20 marks] AA015
SOAUN 3 [20 markah]

(a) iAncmurarcehdi:nery was purehased for RMl0,000 by cash. The following costs were

Skoebsuakoh mal~msiynatnelgahdildiibbaetlkiapna:da harga RMl0,000 secara tunai. Berikut adalah
-s

Transportation cost RM400
Kos penganglcutan RM400

Installation cost RMl,200
Kos pemasangan RMl,200

yearly premium insurance RM250
Premium insuran tahunan RM2SO

RPeempabiar i(kbarnok(keedroowsankadnueatkoibnaetgkleigceunaciaenduserminagsianpsteamllaatsiaonng)aRnM) R20M0200
Required:
Dikehendaki:

CKniiaarlgacakualtanetreksoethbseumtc.eossitnotfetrhseebmutacdhainnebruyaatncdatjaotuarnnjaulirzneaallulnretulaktemdetrreaknosdakcatinonses.mua urus

[S marks]

(b) [S markah]
hRilaincanacsfefoutamlulnelnsefetitoiashnrtoEigtmdhnpeatieestyreriupedosardeiursdseeoenfffpodupurslurccalriachtflhea3cas1uoesslefdtaDstaiaeonevmndceeanoimscfyhnbdeieoenartpre.srrfeeaoccnroidarRtdiaMoernde9.si1nTi,d0htu0hea0edl yivenepaaMlruer ecaoirofactdfhioiRs2npM0oe17sx4a,p0.le.0TnT0hs.heeSemrtercaaocighrdhineted
f

2RRnta0iMahl1afuf47ilne.,d0spUii0rease0liku.EaopKngdutauespeanredpnanar.umhisTheegepsmamiarnpedisomtaehlbrutpsaereelhuibrusasundektbipaiguaeuulamnanhahbanemksalebienalesanirbmnaadkpagahanitidurttuajpiuajauhhdadaatnaragshp3uau1esnRnuDgMtdiinars9niael1maan,ni0bild0esari0uir.sespukiasotdadnakiilaaablniua.lhpSaanudsMautac

l 14 SULIT

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Required:
Dikehendaki:

Journalize the disposal and purchase ofthe machine under each ofthe following
situations.

Sediakan catatanjurnal bagi merekodkan pelupusan dan pembelian mesin tersebut
mengilcut situasi berilcut.

(i) Sold the machine for RM72,000 in October 2017.
Mesin dijual dengan harga RM72,000 pada Oktober 2017.

[5 marks]
[5 markah]

(ii) Sold the machine for RM28,000 in September 2018.

Mesin dijual dengan harga RM28,000 pada September 2018.

[3½ marks]
[3½ markah]

(iii) Trade in old machinery with a new machinery in September 2018. The cost of
new machinery is RM105,000. Trade-in value for the old machinery is
RM35,000.

Menukar mesin lama dengan mesin baharu pada September 2018. Nilai mesin
baharu ialah RM105,000. Elaun tukar niaga bagi mesin lama ialah sebanyak
RM35,000.

[4½ marks]
[4½markah]

(iv) Purchase a new machine for RM20,000 in January 2018 by cash. The straight
line depreciation method is used. The estimated life for the machine is two
years and no residual value. Prepare journal entries for the purchase of
machine and depreciation expense at the end of 2018.

' Membeli sebuah mesin dengan harga RM20,000 pada Januari 2018 secara
tunai. Kaedah susut nilai garis lurus digunakan. Usia guna mesin tersebut
adalah dua tahun dan tiada nilai sisa. Sediakan catatan jurnal bagi pembelian
mesin dan belanja susut nilai pada akhir tahun 2018.
[2 marks]
[2 markah]

15 SULIT

AA015

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QUESTION 4 [25 marks]
SOALAN 4 [25 markah]

(a) The liabilities ofLily Trading on 1st January 2019 were as follows:
Januarz. adalah senP.rti berikut:
Li.abi.li.ti. Li.ly Tradi.ng pada l 2019
r-

Item RM i

Accounts payable 44,600
Akaun be/um bayar 5,000
16,000
Interest payable 150,000
Faedah be/um bayar

Unearned service revenue
Hasil perlchidmatan be/um terperoleh
Long-term Loan (interest rate is 4%)
Pinjamanjangka-panjang (kadar faedah 4%)

Transactions occurred during January 2019 were as follows:
Urus niaga yang berlaku pada Januari 2019 adalah seperti berikut:

Date Transactions
Tarikh Urusniaga

Jan 1 Acquired RM35,000 bank loan by signing a notes payable with interest '
rate of9% and a maturity period of6 months.
Memperoleh pinjaman banksebanyak RM35,000 dengan menandatangani
nota be/um bayar dengan kadarJaedah 9% dan tempoh matang 6 bu/an.

Jan 1 Received another long-term loan 3% with Union Bank worth of
RM250,000.

Menerima pinjamanjangkapanjang 3% dengan Bank Union bemilai
RM250,000.

Jan 1 Issued cheque to settle interest payable of 2018.

Mengeluarkan eek untuk menyelesaikanfaedah be/um bayar bagi tahun
2018.

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Jan 12 Provided service to customer who has paid RMI0,000 on 15th November
2018.

Memberi perkhidmatan kepada pelanggan yang telah membayar
RMI0,000 pada IS November 2018.

Jan20 Sold 600 units of new product on account at RMSS each. The new products
are entitled for 1-year warranty. Company's estimation for warranty
liability is 8% over sales. Replacement will be offered ifthe defective
goods are returned within warranty period.

Menjual 600 unit produk baharu secara /credit pada harga RM55 setiap
satu. Produk baharu ini mempunyai waranti I-tahun. Anggaran syarikat
untuk tanggungan waranti adalah 8% daripada jua/an. Penggantian akan
dibuat jika barangan yang rosak dipulangkan dalam tempoh jaminan.

Required:
Dikehendaki:

(i) Prepare journal entries to record the transactions involved.

Sediakan catatanjurna/ untuk merekodkan urus niaga yang terlibat.
[7 marb]

[7 markah]

(ii) Prepare adjusting entries on 31st January 2019.
Sediakan catatan pelarasan pada 31 Januari 2019.

[3 marks]
[3 markah]

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(b) The following information is obtained from Perniagaan Matahari for the year
ended 31st December 2018:

Berikut adalah maklumat yang diperolehi daripada Perniagaan Matahari bagi tahun
berakhir 31 Disember 2018:

Cash receipt RM Cash Payment RM
Penerimaan Tunai Pembayaran Tunai 4,750
500
Sales 19,800 Purchase 300
Belian 6,000
Jualan 1,400
Accounts Payable 1,000
Akaun Belum Bayar

Drawings
Ambilan

Salaries Expense
Belanja Gaji

Rental Expense
Belanja Sewa

Utilities Expense
Belanja Utiliti

Balances of assets and liabilities as at 1st January and 31st December 2018 are as
follows:

Bald aset dan liabiliti pada 1Januari dan 31 Disember 2018 adalah seperti berikut:

Equipment (Cost) 1st January 2018 3pt December 2018
Peralatan (Kos) 1 Januari 2018 31 Disember 2018

Cash 5,630 5,630
Tunai
12,780 ??
Inventory
Inventori 0 1,500

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Accounts Payable 750 1,160
Akaun Be/um Bayar

Additional infonnation:
Maklumat tambahan:

1. Depreciation ofequipment is 10% on cost.
Susut nilai peralatan ialah 10% atas kos.

2. Unpaid utilities bill is RMS00 at 31st December 2018.
Bil utiliti yang be/um dibayar bernilai RMS00 pada 31 Disember 2018.

3. Prautercphearseadnnaummo).toDrceypcrleecifaotrioRnMra4te,00is01o0n%1psteAr parninl u2m01a8nodnaadjluosatnm(e4n%t minatdeereastt

the end ofthe year.

Membeli sebuah motosikal bernilai RM4,000 pada 1April 2018 secara
pinjaman (kadarfaedah 4% setahun). Kadar susut nilai adalah 10% setahun

dan pelarasan dibuatpada akhir tahun.

4. Analysis method will be used in preparing the financial reports.
Kaedah analisis akan digunakan dalam menyediakanpelaporan kewangan.

Required:

Dikehendaki:

(i) Prepare Statement of Profit or Loss for the year ended 31st December 2018.
Sediakan Penyata Untung atau Rugi bagi tahun berakhir 31 Disember 2018.
[7½ marks]
[7½ markah]

(ii) Prepare Statement ofFinancial Position as at 31st December 2018.

Sediakan Penyata Kedudukan Kewangan pada 31 Disember 2018.
[?½marks]

[7½markah]

END OF QUESTION PAPER
KERTASSOALANTAMAT

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