JAWAPAN MODUL ABAD A SEMESTER 1 SESI 2020/2021

Modul ABAD ‘A’ AA015

(ii) Statement of Financial Position

Perniagaan Matahari

Statement of Financial Position

As at 31 December 2018

RM RM

ASSETS 5,067
3,700
Non-Current Assets: 8,767

Equipment 5,630 20,130
RM28,897
(-) Accumulated depreciation- Equipment (563)
23,117
Motorcycle 4,000
5,780
(-) Accumulated depreciation- Motorcycle (300) RM28,897

Total Non-Current Assets 18,630
Current Assets: 1,500
Cash (12,780 + 19,800 – 13,950)
Inventory
Total Current Assets
Total Assets

Owner’s Equity: 17,660
Beginning capital 5,757
(+) Net Profit
23,417
(-) Drawings (300)
Ending capital
Current Liability: 4,000
Loan 4% 120
Interest Payable
Accounts Payable 1,160
Utilities Payable 500
Total Current Liability
Total Owner’s Equity & Liability

51