AA015 2014

PSPM 2014/2015
SECTION A / BAHAGIAN A

QUESTION 1
SOALAN 1
a) Accounting information is used in making decision. State four (4) external users that used

the information.
Maklumat perakaunan digunakan untuk membuat keputusan. Nyatakan empat (4) pengguna
luaran yang menggunakan maklumat tersebut.

[2 marks]

QUESTION 2
SOALAN 2
a. Other than fixed asets, the non current assets also can be classified to an intangible assets.
Give the definition of an intangible assets and name three (3) examples.
Selain daripada aset tetap, aset bukan semasa juga mempunyai klasifikasi lain seperti aset tak nyata.
Terangkan definisi aset tak nyata beserta tiga (3) contoh yang sesuai.

[4 marks]

SECTION B / BAHAGIAN B

QUESTION 1
SOALAN 1
Below is the Bank Statement of Cahaya Bulan Sdn. Bhd. For the month of May 2017 :
Penyata Bank Cahaya Bulan Enterprise bagi bulan Mei 2017 adalah seperti berikut :

Date Cheque no. Details Debit Credit Balance
Tarikh No. cek Butiran Debit (RM) Kredit(RM) Baki (RM)
Balance/ Baki
May/ Deposit/ 3,500 123,000
Mei 1 Deposit 12,000
14,000 137,000
3 Deposit/ 5,000
Deposit 3,400
8 345678 4,900 133,500
12 345679 Deposit/ 900 121,500
13 Deposit 7,300 126,400
13,700
15 345681 Bank 1,444 9,300 121,400
17 345682 charges/ 118,000
22 Caj Bank 100 127,300

24 345684 126,400
27 345686 119,100
29 345687 105,400
30 345688 103,956
31 103,856

1

Cash Book of Cahaya Bulan Sdn Bhd fot the month of May 2017 shows the below information

:

Buku Tunai Cahaya Bulan Enterprise bagi bulan Mei 2017 pula menunjukkan maklumat berikut :

Cash Book (Bank column)

Buku Tunai (ruangan Bank)

May/ Details/ Cheque no. RM May/ Details/ Cheque no. RM

Mei Butiran No. cek Mei Butiran No. cek

1 Bal b/d 123,000 8 MPSJ 345678 3,500

Baki b/b

3 Ali 002244 14,000 11 Purchases 345679 12,000

Bersaudara / Belian

10 Aman 993399 320 12 Min 345680 5,700

Makmur Enterprise

12 Siti 987654 4,900 14 Halim 345681 5,000

Enterprise Security

20 Suci Sdn 663333 9,300 15 Purchases 345682 3,400

Bhd / Belian

29 Jit Ria Sdn 421877 2,000 19 Kasa 345683 1,600

Bhd Angkut

30 TNB 345688 1,444 23 Insurans/ 345684 9,000

Insuran

26 Rental/ 345686 7,300

Sewa

29 Salary/ 345687 13,700

Gaji

Bal c/d 93,764

Baki h/b

All the information in Bank Statement is correct.
Semua maklumat yang terdapat dalam penyata bank adalah betul.

REQUIRED :
DIKEHENDAKI :
Prepare the Bank Reconciliation for Cahaya Bulan Enterprise as at 31 May 2017.
Sediakan Penyata Penyesuaian Bank Cahaya Bulan Enterprise pada 31 May 2017.

[6 marks]

QUESTION 2
SOALAN 2

Mahmudah Enterprise (ME) provides the information regarding the inventories in the month

of September 2017. ME is using the Perpetual Inventory System with the moving weighted

average method in calculating the inventories cost.

Mahmudah Enterprise mnyediakan maklumat inventori berikut bagi bulan September 2017.

Perniagaan ini menggunakan sistem inventori berterusan dengan kaedah purata dalam

mengira kos inventori.

Date Transaction Unit Price per unit

Tarikh Urusniaga Unit Harga seunit (RM)

Sept 1 Balance/ Baki 100 12.00

3 Purchases/ Belian 200 11.80

6 Sales/ Jualan 220 15.00

2

10 Purchases/ Belian 160 11.60
11 Purchases/ Belian 140 11.20
18 Sales/ Jualan 200 14.90
23 Purchases/ Belian 175 11.00
27 Sales/ Jualan 100 14.90
30 Sales/ Jualan 50 14.80

REQUIRED :
DIKEHENDAKI :

a. Calculate the cost of goods sold with using the suitable schedule (2 decimal points)
Kirakan nilai kos barang dijual dengan menggunakan jadual yang sesuai (bundarkan harga
purata kepada dua titik perpuluhan)
[10 marks]

b. Calculate the ending inventories cost on 31st September 2017..
Kirakan nilai inventori akhir pada 30 September 2017.
[1 mark]

QUESTION 3
SOALAN 3

Natijah Enterprise exchange the old printer with the new printer. Below are the information

regarding the printers :

Natijah Enterprise menukar mesin pencetak lama dengan mesin pencetak baharu. Berikut adalah

maklumat berkaitan kedua-dua pencetak:

Model Cost/Kos Purchase Date/ Residual Useful Life/

Model (RM) Tarikh Belian Value/ Usia guna

Nilai sisa

(RM)

Old Model / Model Lama 8,900 1 January 2010/ 500 5 years/

WCT102 1 Januari 2010 tahun

New Model / Model Baharu 11,400 1 December 800 8 years/

WCT144 2013/ 1 tahun

Disember 2013

Additional Information / Maklumat Tambahan :
1. The supplier of the new printer agree to accept the old printer and offer to Natijah
Enterprise RM1,000 as trade-in value.
Pembekal mesin pencetak baharu bersetuju menerima mesin pencetak lama dan menawarkan
kepada Natijah Enterprise RM1,000 sebagai elaun tukar niaga.
2. Depreciation is calculated base on yearly basis and a straight line method. The
depreciation is calculated in the year of purchases and no depreciation in the year of
disposal.
Susutnilai dikira mengikut asas tahunan dengan menggunakan kaedah garis lurus. Susutnilai
dikira penuh pada tahun pembelian dan tiada sustnilai dikenakan pada tahun pelupusan.
3. The accounting period is ended on31st December .
Tempoh perakaunan Natijah Enterprise berakhir setiap 31 Disember.

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REQUIRED :
DIKEHENDAKI :
Prepare the journal entry to record the purchases of model WCT144 on 1st December
2013 (omit the explanation)
Sediakan catatan jurnal bagi merekod pembelian model WCT144 pada 1 Disember 2013
(keterangan diabaikan )

[5 marks]

QUESTION 4
SOALAN 4

Details of the account Zinnirah Sdn Bhd (ZSD) shows the following non-current liabilities:

Maklumat daripada akaun Zinnirah Sdn Bhd menunjukkan liabiliti bukan semasa berikut :

Bank Total/ Interest Interest Date of Notes /Catatan
Jumlah per payment / issue or 10% of the loan
Bayaran obtained/
RM100,000 annum/ Tarikh
Faedah faedah diterbit atau
tahunan diperolehi
Once a year 1st January
8% on

Loan/ balance/ on 31st 2012/ principal is

Pinjaman 8% atas December/ 1 Januari repayable every
Bank baki Setiap tahun 2012 December 31st since

pada 31 2012/ 10% daripada
Disember pinjaman pokok perlu

dibayar balik setiap

31 Disember mulai

tahun 2012

Bon RM500,000 6% Twice a year 1st January Repayment at
(5 years/
on 30th June 2013/ 1 maturity bonds date/

5 tahun) and 31st Januari Bayaran balik

December/ 2013 pinjaman pada tarikh
Dua kali matang bon

setahun pada

30 Jun dan 31

Disember.

ZSD accounting year ended on each 31st March.
Tahun perakaunan ZSD berakhir pada setiap 31 Mac.

REQUIRED:
DIKEHENDAKI :

i) Prepare journal entries on the date of 30th September 2013, December 31st, 2013
and March 31st, 2014 (Omit the description).
Sediakan catatan jurnal pada tarikh 30 September 2013, 31 Disember 2013 dan 31 Mac
2014 (Keterangan diabaikan).
[7 marks]

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ii) Prepare the excerpt of ZSD Statement of Financial Position (part of current
liabilities and non-current liabilities) as at June 30th, 2014.
Sediakan petikan Penyata Kedudukan Kewangan ZSD (bahagian liabiliti semasa dan
liabiliti bukan semasa sahaja) pada 30 Jun 2014.
[3 marks]

b) En. Syukur owned the AlFath Enterprise, does not keep his business record completely.
AlFath Enterprise yang dimiliki oleh En. Syukur tidak menyimpan rekod perakaunan yang lengkap.

Details/Butiran Balance on 1st January 2013/ Balance on 31st December
Baki pada 1 Januari 2013 (RM) 2013/ Baki pada 31 Disember
Machine at cost/ Mesin pada
kos 2013 (RM)
Inventory/Inventori
Account Receivables/ Akaun 9,000 9,000
Belum Terima
Bank/ Bank 3,450 4,450
Prepaid Rental /Belanja Sewa 2,000 3,760
Prabayar
Accounts Payable/ Akaun 1,460 ?
Belum Bayar - 250
Accrued Salaries/ Gaji
Terakru 980 1,330

200 -

ALFath ‘s Cash Book showed the following informations:
Buku Tunai AlFath Enterprise menunjukkan maklumat berikut :

Receipt/ Penerimaan RM Payment/ Pembayaran RM
10,00 Payment to supplier/ Bayaran kepada 6,770
Payment from customer/ Bayaran
daripada pelanggan 0 pembekal 3,600
3,500 Salaries expense/ Belanja Gaji 1,200
Jualan/ Sales 1,000
Rental expense/ Belanja Sewa
Purchases/Belian 200
General expense/ Belanja Am

5

Additional information :
Maklumat tambahan:
1. Machine bought on 1st January 2011 and depreciated for 20% yearly using the straight line

method.
Mesin dibeli pada 1 Januari 2011 dan disusutnilaikan pada kadar 20 peratus setahun
menggunakan kaedah garis lurus.
2. En. Syukur took the inventories amount RM99 for his own used.
En. Syukur mengambil barang niaga bernilai RM99 untuk kegunaan sendiri.
3. Purchases return RM100.
Pulangan belian berjumlah RM100.
4. Sales discount RM70.
Jumlah diskaun diberi adalah RM70.
5. Bad debt expense RM125.
Jumlah hutang lapuk adalah RM125.

REQUIRED:
DIKEHENDAKI:
(i) Calculate the AlFath’s capital on the 1st January 2013.

Kirakan modal Al Fath Enterprise pada 1 Januari 2013.
[2 marks]

(ii) Prepare the Comprehensive Income Statement Al Fath Enterprise for the year ended 31st
December 2013.
Sediakan Penyata Pendapatan Komprehensif AlFath Enterprise bagi tahun berakhir 31 Disember
2013.
[8 marks]

END OF QUESTION

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