Accounting AA015 Perakaunan AA015

Chapter 3 : Accounting Cycle Bab 3: Kitaran Perakaunan – Siri 1

BAB 3 : KITARAN PERAKAUNAN – SIRI 1

CHAPTER 3 : ACCOUNTING RECYCLE – 1st SERIES

Soalan 1

Berikut adalah urusniaga Perniagaan Zuhal bagi bulan Mac 2015.

Tarikh Urusniaga
Mac 2 Memulakan perniagaan dengan tunai RM30,000(CRJ) dan perabot RM7,000.
(GM)
4 Menerima pinjaman bank RM20,000 bagi menambah modal perniagaan.(CPJ)
7 Membeli barangniaga RM12,000 secara kredit daripada Musytari Sdn
Bhd dengan syarat 3/10, n/30.(PJ)

12 Menjual barangniaga RM500 secara kredit kepada Perniagaan Sinar.(SJ)

17 Menyelesaikan separuh hutang Musytari Sdn Bhd dengan cek.(CPJ)
23 Membayar belanja utiliti RM40.(CPJ)

DIKEHENDAKI:

Rekodkan semua urusniaga ke dalam jurnal belian, jurnal jualan, jurnal penerimaan tunai,
jurnal pembayaran tunai dan jurnal am.

Question 1

The followings are the business transactions of Perniagaan Zuhal for the month of March
2015.

Date Transactions
Mar 2 Started a business with cash of RM30,000 and RM7,000 furniture.
4 Received RM20,000 bank loan to increase business capital.
7 Bought RM12,000 of goods on credit from Jupiter Sdn. Bhd. with the terms 3/10,
n/30.
12 Sold items of RM500 on credit to Perniagaan Sinar.
17 Settled half of debt from Musytari Sdn Bhd with a cheque.
23 Paid utility expenses RM40.

YOU ARE REQUIRED TO:

Record all the transactions in the purchase journal, sales journal, a cash receipts journal,
cash payments journal and the general journal.

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Chapter 3 : Accounting Cycle Bab 3: Kitaran Perakaunan – Siri 1

Soalan 2
Perniagaan Nikki (PN) menjual dan mengedar barangan peralatan dapur di Sungau Petani.
Berikut adalah urusniaga yang berlaku dalam bulan Mac 2015.

Tarikh Urusniaga
Mac 1 Membayar insurans RM8,400 untuk bangunan pejabat sehingga 31 Mac 2016.
6 Jualan tunai RM6,500.
9 Belian kredit RM5,400 daripada Sejati Enterprise.
10 Menjual barang niaga kepada Peralatan Dapur Saleha RM3,500 dengan syarat
kredit 2/10 , n/30.
14 Menerima tempahan barangan elektrik RM21,300 untuk sambutan Majlis Jubli
Perak Sungai Petani yang akan dilangsungkan pada bulan Jun 2015 di Padang
Mahkota.
19 Menerima bayaran daripada Peralatan Dapur Saleha bagi urusniaga pada 10
Mac 2015.
22 Jualan kredit kepada Hong Dong Enterprise RM8,500.
24 Menerima deposit RM1,000 dari Puan Indah bagi set barangan dapur yang
akan dihantar ke rumah baru pada bulan Mei 2015.
25 Encik Nikki, pemilik Perniagaan Nikki telah mengambil satu peralatan dapur
RM650 untuk dihadiahkan kepada ibunya sempena hari ibu pada tahun ini.
26 Hong Dong Enterprise memulangkan peralatan dapur bernilai RM1,550 kerana
rosak.
27 Membayar RM9,500 kepada Sejati Enterprise

DIKEHENDAKI :
Rekodkan semua urusniaga bagi bulan Mac di dalam jurnal jualan, jurnal belian, jurnal
penerimaan tunai, jurnal pembayaran tunai dan jurnal am.

Question 2
Perniagaan Nikki (PN) is selling and distributing kitchenware in Sungai Petani. The following
lists are the transactions that occurred in March 2015.

Date Transactions
Mar 1 Paid RM8,400 for office buildings insurance up to 31st March 2016.CPJ
6 Cash sales of RM6,500.CRJ
9 Credit purchases amounting RM5,400 from Sejati Enterprise.PJ
10 Sold merchandise to Peralatan Dapur Saleha amounting RM3,500 with credit
terms of 2/10 , n/30.SJ
14 Received order amounting RM21,300 of electrical goods for the Silver Jubilee
celebration of Sungai Petani Council which will be held in June 2015 at Padang
Mahkota. SJ
19 Received payment from Peralatan Dapur Saleha for business transaction on
March 10th, 2015.CRJ
22 Credit sales to Hong Dong Enterprise for RM8,500.SJ
24 Received deposit of RM1,000 from Puan Indah for groceries set to be delivered
to her new home in May 2015.
CRJ
25 Mr. Nikki, Nikki Business owner have taken a RM650 kitchen utensils and gave
to his mother as gift in conjunction with Mother's Day this year.CPJ
26 Hong Dong Enterprise returned the kitchenware worth RM1,550 as

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damaged.GJ
27 Paid RM9,500 to Sejati EnterpriseCPJ

YOU ARE REQUIRED TO:

Record all the business transactions in March in the purchase journal, sales journal, a cash
receipts journal, cash payments journal and the general journal.

Soalan 3
En Hanip memulakan perniagaan pada 1 Julai 2015. Berikut adalah urusniaga dalam bulan
Julai.

Tarikh Urusniaga
Julai 1 Memulakan perniagaan dengan tunai RM25,000, kenderaan bernilai RM50,000
dan peralatan pejabat RM10,000 sebagai modal.
3 Membeli barang niaga RM7,000 daripada Pearl Bhd dengan syarat 2/15, n/30.
7 Menjual barang niaga secara kredit kepada Cinta Enterprise RM2,200
13 Membayar hutang kepada Pearl Bhd.
22 Membeli peralatan pejabat RM4,000 daripada Syarikat Maju secara tunai.
30 Menjual barang niaga secara tunai RM800 kepada Muthu.

DIKEHENDAKI:

(i) Rekodkan semua urusniaga ke dalam jurnal yang bersesuaian.

(ii) Sediakan akaun kawalan belum terima dan lejar subsidiari akaun belum terima.

Question 3

En. Hanip started his business on 1st July 2015. The following lists are the July business
transactions.

Date Transactions
July 1 Start a business with RM25,000 cash, vehicles amounting to RM50,000 and
office equipment worth RM10,000 as capital.CRJ GJ
3 Buy merchandise from Pearl Bhd RM7,000 with credit terms of 2/15, n / 30.
7 Sell merchandise on credit to Cinta Enterprise amounting RM2,200.
13 Pay debt to Pearl Bhd.
22 Buy office equipment from Syarikat Maju amounting RM4,000 cash.
30 Sell merchandise to Muthu for cash of RM800.

YOU ARE REQUIRED TO:

(i) Record all transactions into the appropriate journals.

(ii) Prepare control accounts receivable and accounts receivable subsidiary ledger.

Soalan 4

Berikut merupakan urusniaga Perniagaan Awan Zakir pada bulan April 2015.

Tarikh Urusniaga

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April 1 Memulakan perniagaan dengan RM35,000 tunai dan kenderaan bernilai

RM60,800 sebagai modal.
3 Membeli barangniaga RM7,800 daripada Perniagaan Karisma (PK) dengan
syarat 2/10, n/30.

8 Menjual barangniaga RM4,500 kepada Perniagaan Madani dengan syarat 2/15,

n/60.
12 Membayar semua hutang kepada Perniagaan Karisma.
20 Membeli barangniaga RM3,200 daripada Perniagaan Luhur secara tunai.
28 Membayar gaji pekerja RM2,230 dan menerima bayaran daripada Perniagaan
Madani untuk semua hutangnya.

DIKEHENDAKI :

(i) Rekodkan semua urusniaga ke dalam jurnal yang bersesuaian.

(ii) Sediakan akaun kawalan akaun belum bayar dan lejar subsidiari akaun belum bayar.

Question 4

The followings are a business transactions of Perniagaan Awan Zakir on April 2015.

Date Transactions
April 1 Start business with cash of RM35,000 and vehicles worth RM60,800 as capital.
3 Buy merchandise worth RM7,800 from Perniagaan Karisma (PK) with terms of
2/10, n/30.

8 Sell merchandise on of RM4,500 on credit to Perniagaan Madani with terms of

2/15, n/60.
12 Pay all debts to Perniagaan Karisma.
20 Buy merchandise by cash amounting RM3,200 from Perniagaan Luhur.
28 Pay salary of employees amounting RM2,230 and receive payments for all the
outstanding amount from Perniagaan Madani.

YOU ARE REQUIRED TO :

(i) Record all transactions into the appropriate journals.

(ii) Prepare control accounts receivable and accounts receivable subsidiary ledger.

Soalan 5

Along Sdn Bhd (ASB) memulakan perniagaan menjual permaidani dan perabot pada 1 Julai
2012. Semua urusniaga berikut berlaku dalam bulan Julai.

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Julai Melabur dalam perniagaan tunai RM500,000 dan juga kenderaan RM50,000.
1
3 Membeli kelengkapan kedai RM25,000 daripada Lan Sdn Bhd secara tunai.
9 Membeli permaidani dan perabot masing-masing bernilai RM45,000 dan
RM82,000 secara kredit bersyarat 2/15,n/60 daripada Han Seng Sdn Bhd.
10 Menjual dua unit permaidani RM7,500 seunit secara tunai kepada Intan Indah
Sdn Bhd..
15 Memberi nota debit kepada Han Seng Sdn Bhd di atas pulangan perabot yang
rosak RM12,000.
19 Menjual empat unit perabot RM14,500 seunit kepada Perniagaan Endah
Konsultan dimana dua unit dibayar secara tunai dan dua unit secara kredit
23 Membeli 10 unit permaidani RM2,000 seunit. Daripada jumlah tersebut, enam
unit dibeli secara tunai dan bakinya secara kredit dengan syarat 2/10,n/60
daripada Husin Sdn Bhd.
24 Membayar bil telefon dan elektrik RM1,200.
25 Membayar upah dua pekerja atas kadar upah RM35 sehari (andaikan jumlah
hari bekerja adalah 20 hari)
26 Menjual tiga unit perabot kepada Alam Arkitek Sdn Bhd RM45,000 secara kredit.
27 Menghantar nota kredit kepada Alam Arkitek Sdn Bhd atas pulangan perabot
RM13,200.
28 Melangsaikan hutang Husin Sdn Bhd dan menjelaskan separuh (1/2) hutang
Han Seng Sdn Bhd.
29 Perniagaan Endah Konsultan Sdn Bhd melangsaikan hutang mereka.

DIKEHENDAKI:

(i) Rekodkan urusniaga ke dalam jurnal yang sesuai.

(ii) Pindah catat ke lejar am dan lejar subsidiari yang berkaitan.
(iii) Sediakan imbangan duga pada 31 Julai 2012.

Question 5
Along Sdn Bhd (ASB) commenced a business selling carpets and furnitures on 1st July
2012. The following transactions took place in July.

July 1 Invest in business with cash of RM500,000 and RM50,000 vehicle.

3 Buy shop fittings from Lan Sdn Bhd for RM25,000 in cash.

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9 Buy carpets and furniture valued at RM45,000 and RM82,000 on conditional

credit terms for 2/15, n / 60 from Han Seng Sdn Bhd.
10 Sell two units carpets worth RM7,500 per unit in cash to Intan Indah Sdn Bhd.
15 Give a debit note to Han Seng Sdn Bhd on the return of damaged furniture worth
RM12,000.
19 Sell four units of furniture amounting RM14,500 per unit to Perniagaan Endah
Consultant where two units were paid in cash while two units on credit.
23 Buy 10 units of carpets worth RM2,000 per unit. Of these, six units were
purchased in cash and the remainder on credit with terms of 2/10, n / 60 from
Husin Sdn Bhd.
24 Telephone and electricity bills paid RM1,200.
25 Pay wages above the wage rate for two workers amounting RM35 per day
(assuming the number of working days is 20 days).
26 Sell three units of furniture on credit to Architects Sdn Bhd for RM45,000.
27 Send a credit note to the Alam Arkitek Sdn Bhd for the return of RM13,200
furniture.
28 Settle debts to Husin Sdn Bhd snd paid half (1/2) of debt to Han Seng Sdn Bhd.
29 Perniagaan Endah Konsultan Sdn Bhd settled their debts.

YOU ARE REQUIRED TO:

(i) Record the transactions in journal entries accordingly.

(ii) Transfer the record to the general ledger and related subsidiary ledgers.
(iii) Prepare a trial balance as at July 31st, 2012.

Soalan 6

Berikut adalah baki-baki akaun Perniagaan Kristal pada 31 Disember 2014.

RM RM
Tunai 14,000 Perabot 15,000
Akaun Belum Terima 5,000 SNT – Perabot 1,500
Akaun Belum Bayar 6,000 Inventori 6,000
Peralatan 3,000 Modal 35,500

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Maklumat berikut diperolehi sepanjang bulan Januari 2015.

Tarikh Urusniaga
Jan 1 Membeli perabot tambahan untuk perniagaan bernilai RM3,000 secara tunai
daripada Julisa Sdn. Bhd.
5 Menjual barangniaga RM20,000 kepada Syarikat Opel dengan syarat 2/15, n/30.
9 Membeli barangniaga daripada Syarikat Granit bernilai RM18,000 dengan syarat
2/10, n/30.
10 Syarikat Opel memulangkan barangniaga yang didapati rosak bernilai RM1,000.
15 Membayar separuh daripada hutang Syarikat Granit bagi belian yang dibuat
pada 9 Januari.
17 Syarikat Opel menjelaskan semua hutangnya.
23 Mengambil tunai untuk membayar saman lalulintas isteri pemilik berjumlah
RM200.

DIKEHENDAKI :

(i) Rekodkan semua urusniaga ke dalam jurnal jualan, jurnal belian, jurnal penerimaan
tunai, jurnal pembayaran tunai dan jurnal am.
(ii) Sediakan Imbangan Duga pada 31 Januari 2015.

Question 6

The followings are the account balances of Perniagaan Kristal on December 31st, 2014.

RM RM
Cash 14,000 Furniture 15,000
Accounts Receivables 5,000 ADV – furniture 1,500
Accounts Payables 6,000 Inventories 6,000
Equipment 3,000 Capital 35,500

The following information was obtained during the month of January:

Date Transactions
Jan 1 Buy additional furniture for businesses worth RM3,000 in cash from Julisa Sdn.
Bhd.
5 Sell merchandise amounting RM20,000 to Opel Company with terms of 2/15,
n/30.
9 Purchase merchandise from Granite Company valued at RM18,000 with terms of
2/10, n / 30.
10 Opel company returned defects merchandise valued at RM1,000.

15 Pay half of the debt for the purchase of Granite Company bought on January 9.

17 Opel co. Settled all its debts.

23 Cash withdraw to pay for traffic summonses of RM200 for owner's wife.

YOU ARE REQUIRED TO:

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(i) Record all transactions in the sales journal, purchases journal, a cash receipts
journal, cash payments journal and the general journal.
(ii) Prepare a trial balance as at 31st January 2015.

Soalan 7

Perniagaan Tukang Bina (PTB) menjalankan perniagaan menjual perkakasan rumah. Berikut
adalah petikan baki akaun PTB pada 1 Julai 2015.

Akaun RM
Tunai 18,000
Akaun belum terima – Syarikat Tukul Sdn. Bhd 9,500
Alatan pejabat 11,500
Akaun belum bayar – Perniagaan Jati 3,000
Modal 30,000
Pinjaman 6,000

Urusniaga berikut berlaku sepanjang bulan Julai 2015.

Tarikh Urusniaga
Julai 2 Menjual barang niaga RM12,000 kepada Perniagaan Belati dengan terma
bayaran 2/10, n/30.
4 Menerima bayaran daripada Syarikat Tukul Sdn. Bhd bagi menyelesaikan
semua hutangnya.
6 Membeli barang niaga RM8,000 secara kredit daripada Syarikat Mukmin
dengan terma bayaran 2/10, n/30.
9 Membayar kos pengangkutan RM700 bagi jualan pada 2 Julai 2015.
10 Menyelesaikan hutang kepada Perniagaan Jati.
11 Menerima bayaran daripada Perniagaan Belati bagi jualan 2 Julai 2015
13 Membeli perabot RM3,800 untuk kegunaan pejabat secara kredit daripada
Kedai Perabot D’Cantek.
15 Memulangkan barang niaga RM900 yang dibeli daripada Syarikat Mukmin
kerana rosak.
17 Menyelesaikan hutang kepada Syarikat Mukmin.
20 Membeli barang niaga RM5,400 secara tunai daripada Pasaraya Maju Indah.
23 Menjual barang niaga RM3,500 kepada Kedai Runcit Salina.
25 Membayar gaji pekerja RM1,800.
27 Membeli barang niaga RM9,500 daripada Perniagaan Berkat.
30 Membayar sewa kedai RM1,500 bagi bulan Julai 2015.

DIKEHENDAKI:

(i) Rekodkan semua urusniaga bagi bulan Julai 2015 ke dalam jurnal jualan, jurnal belian,
jurnal penerimaan tunai, jurnal pembayaran tunai dan jurnal am (keterangan di
abaikan)
(ii) Sediakan Imbangan Duga pada 31 Julai 2015.

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Question 7

Perniagaan Tukang Bina (PTB) is handling the business of selling household appliances. The
list is an excerpt of PTB account balance as at July 1st, 2015.

Accounts RM
Cash 18,000
Accounts Receivable – Syarikat Tukul Sdn. 9,500
Bhd
Office equipment 11,500
Accounts Payable – Perniagaan Jati 3,000
Capital 30,000
Loan 6,000

The following transactions occurred in July 2015.

Date Transactions
July 2 Sell merchandise worth RM12,000 to Perniagaan Belati with payment terms of
2/10, n / 30.
4 Tukul Company Sdn. Bhd settled payments for all their debts.
6 Purchased merchandise on credit from Syarikat Mukmin worth RM8,000 with
payment terms of 2/10, n / 30.
9 Pay transportation costs RM700 for sales on July 2nd, 2015.
10 Resolve the debts to Perniagaan Jati.
11 Received payment from Perniagaan Belati for sales on July 2nd, 2015.
13 Buy RM3,800 for office furniture on credit from D'Cantek Furniture stores.
15 Return damaged merchandise worth RM900 purchased from the Syarikat
Mukmin.
17 Solving the debts to the Syarikat Mukmin.
20 Buy merchandise amounting RM5,400 in cash from Maju Indah supermarket.
23 Sell merchandise worth RM3,500 to Kedai Runcit Salina.
25 Pay salaries of RM1,800.
27 Buy merchandise from Perniagaan Berkat worth RM9,500.
30 Pay shop monthly rental amounting RM1,500 for July 2015.

YOU ARE REQUIRED TO:

(i) Record all transactions for the month of July 2015 in the sales journal, purchases
journal, a cash receipts journal, cash payments journal and the general journal
(please ignore description).
(ii) Prepare a trial balance at July 31, 2015.

Soalan 8

Berikut adalah sebahagian daripada baki akaun Perniagaan Mesra (PM) pada 1 Julai 2015.

Akaun RM
Tunai 16,000
Akaun belum terima – Makmor Sdn Bhd 18,500
Akaun belum bayar – Aminah Enterprise 4,870
Modal 29,630

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Chapter 3 : Accounting Cycle Bab 3: Kitaran Perakaunan – Siri 1

Berikut adalah urusniaga PM dalam bulan Julai 2015.

Tarikh Urusniaga
Julai 2 Makmor Sdn Bhd telah menjelaskan semua hutangnya.
3 Menjelaskan semua baki hutang yang tertunggak kepada Aminah Enterprise.
4 Membeli barangniaga RM4,000 secara kredit daripada Segar Sdn Bhd dengan
syarat 3/15, n/30.
5 Membawa masuk perabot pemilik RM15,000 untuk kegunaan perniagaan.
7 Menjual RM12,000 barangniaga kepada Amzar Sdn Bhd secara kredit dengan
syarat 2/10, n/30. Kos barangniaga tersebut RM5,500.
9 Membayar kos pengangkutan untuk jualan RM570 pada 7 Julai.
11 Menjual barangniaga secara secara tunai RM6,000
12 Memulangkan barangniaga yang dibeli RM700 daripada Segar Sdn Bhd.
14 Menjelaskan semua hutang Segar Sdn Bhd.
16 Menerima semua bayaran daripada Amzar Sdn Bhd.
18 Membeli barangniaga RM7,500 secara kredit daripada Adnan Enterprise.
20 Membayar gaji dan bonus pekerja RM6,400.
23 Menjual barangniaga RM4,800 kepada Sulhi Enterprise.
26 Menjelaskan semua hutang Adnan Enterprise dan menerima diskaun RM420.
28 Membeli barangniaga RM5,400 secara kredit daripada Perniagaan Syafiq.
29 Membayar sewa pejabat RM1,200 bagi bulan Ogos 2015.

DIKEHENDAKI :

(i) Rekodkan semua urusniaga bulan Julai 2015 ke dalam jurnal jualan, jurnal belian,
jurnal penerimaan tunai, jurnal pembayaran tunai dan jurnal am (keterangan
diabaikan).
(ii) Sediakan Imbangan Duga pada 31 Julai 2015.
Question 8

The following lists are part of the account balances for Perniagaan Mesra (PM) as at July 1st,
2015.

Account RM
Cash 16,000
Accounts Receivables – Makmor Sdn Bhd 18,500
Accounts Payables – Aminah Enterprise 4,870
Capital 29,630

The lists below are the July 2015 monthly transactions occurred for PM.

Date Transactions
July 2 Makmor Sdn Bhd settled all their debts.
3 Pay all the outstanding balance to Aminah Enterprise.
4 Purchase merchandise worth RM4,000 on credit from Segar Sdn Bhd with
terms of 3/15, n/30.
5 Owners bring in furniture worth RM15,000 for business use.
7 Sell RM12,000 of merchandise to Amzar Sdn Bhd on credit with terms of 2/10,
n/30. The cost of merchandise is RM5,500.
9 Pay transportation costs of RM570 for sales on July 7th.
11 Sell of goods for cash RM6,000.
12 Return of goods purchased from Segar Sdn Bhd's worth RM700.

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Date Transactions
14 Settled all debts of Segar Sdn Bhd.
16 Receive all payments from Amzar Sdn Bhd.
18 Buy goods worth RM7,500 on credit from Adnan Enterprise.
20 Pay employees salary and bonus of RM6,400.
23 Sell goods to Sulhi Enterprise amounting RM4,800.

26 Pay all debts to Adnan Enterprise and receive a discount of RM420.

28 Buy merchandise on credit from Perniagaan Syafiq worth RM5,400.
29 Pay office rent of RM1,200 for August 2015.

DIKEHENDAKI :

(i) Record all transactions for the month of July 2015 in the sales journal,
purchases journal, a cash receipts journal, cash payments journal and the
general journal (please ignore description).
(ii) Prepare a trial balance at July 31, 2015.

Soalan 9

Abu memulakan perniagaan menjual barangan elektrik seperti televisyen, radio, minikompo
dan perakam video pada 1 Januari 2014. Semua urusniaga berikut telah berlaku dalam
bulan Januari 2014.

Jan.1 Memasukkan RM10,000 sebagai modal permulaan perniagaan ke dalam bank.

4 Membeli perabot kedai RM1,500 daripada Cahaya Bhd secara tunai.
5 Membeli barangan elektrik secara kredit daripada Maju Jaya Bhd bernilai
RM30,500 dengan syarat 2/15,n/60.
10 Memulangkan barangan bernilai RM500 kepada Maju Jaya Bhd kerana
menghantar barangan yang salah.
13 Menjual barangan elektrik secara tunai bernilai RM5,300.
14 Menjual barangan elektrik RM28,000 secara kredit kepada Chong Studio dengan
syarat 5/10,n/30.
16 Membayar satu pertiga (1/3) daripada jumlah hutang kepada Maju Jaya Bhd.
17 Chong Studio memulangkan barangan bernilai RM400 yang didapati rosak.
18 Membeli barangan elektrik bernilai RM3,400 secara tunai.
19 Mengambil sebuah televisyen yang bernilai RM1,600 daripada kedai untuk
kegunaan keluarga.
20 Menjual barangan elektrik RM9,900 secara kredit kepada Jitu Bhd dengan syarat
2/10,n/30.
24 Membeli barangan elektrik secara kredit daripada Sentosa Bhd bernilai RM5,600
dengan syarat 2/10,n/30.

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26 Jitu Bhd menjelaskan semua hutangnya.

29 Membayar gaji pekerja dengan tunai RM500.

DIKEHENDAKI:

(i) Rekodkan urusniaga di atas ke dalam Jurnal Belian, Jurnal Jualan, Jurnal Penerimaan
Tunai, Jurnal Pembayaran Tunai dan Jurnal Am.
(ii) Sedia dan imbangankan akaun kawalan Akaun Belum Terima dan Akaun Belum Bayar.
(iii) Sediakan Imbangan Duga pada 31 Januari 2014.

Question 9

Abu started his business selling electrical products such as television, radio, minicompo and
video recorder on january 1st, 2014. All the following transactions had occurred in January
2014.

Jan.1 Submit of RM10,000 as business start-up capital to the bank.

4 Buy office furniture from Cahaya Bhd worth RM1,500 in cash.
5 Buy electrical goods on credit from Maju Jaya Bhd valued at RM30,500 with
terms of 2/15, n / 60.
10 Return goods worth RM500 to Maju Jaya Bhd for sending the wrong stuff.

13 Sell electrical goods worth RM5,300 in cash.

14 Menjual barangan elektrik RM28,000 secara kredit kepada Chong Studio dengan
syarat 5/10,n/30. Sell RM28,000 of electrical goods on credit to Chong Studio
with terms of 5/10, n / 30.
16 Pay one-third (1/3) of the total debt to Maju Jaya Bhd.
17 Chong Studio return goods worth RM400 found to be damaged.
18 Buy electrical goods worth RM3,400 in cash.
19 Take a television worth RM1,600 from the store for family use.
20 Sell electrical goods on credit to RM9,900 Strategies Ltd. With terms of 2/10, n /
30.
24 Buy electrical goods on credit from Sentosa Bhd valued at RM5,600 with terms of
2/10, n / 30.
26 Jitu Bhd settled all its debts.
29 Pay the salaries of employees with RM500 cash.

. YOU ARE REQUIRED TO:

(i) Record the above transactions in the Purchase Journal, Sales Journal, Cash
Receipts Journal, Cash Payments Journal and General Journal.
(ii) Prepare and balanced the account controls for Accounts Receivable and
Accounts Payable.
(iii) Prepare a trial balance as at 31st January 2014.

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Accounting AA015 Perakaunan AA015
Chapter 3 : Accounting Cycle Bab 3: Kitaran Perakaunan – Siri 1

Question 10

The following accounts balances are taken from the accounting book of FAFI Pvt. Ltd. as at
30 November 2015.
Particulars RM
Motor vehicles 40,000
Fixtures and fittings 30,000
Cash in hand 10,000
Cash at bank 50,000
Account receivable - Imad 20,000
Accounts payable – Sahaba Enterprise 15,000

During December 2015, the following transactions occurred;

Date Particulars
Dec 1 Purchased new vehicle costing RM25,000. 90% of the price is paid by cheque
and the remainder by cash.
3 Paid telephone bill of RM150, water bill RM100 and electricity bill of RM200
with cash.
9 Sold goods on credit (2/15,n/30) of RM7,000 to Imad.
10 Paid to Sahaba Enterprise by cash of RM3,000 and received discount of 10%.
15 Imad returned low quality goods worth RM700.
17 Cash sales of RM300.
23 Paid rent of his house children of RM700 with company cheque.
29 Imad paid half of the debt by cheque.

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Accounting AA015 Perakaunan AA015
Chapter 3 : Accounting Cycle Bab 3: Kitaran Perakaunan – Siri 1

31 Paid Sahaba Enterprise debt of RM5,000 by cheque.

31 Purchased goods on credit (2/10,n/30) of RM6,000 from Kayangan Sdn Bhd.

You are required to:

a) Record the transactions into special journal and general journal.
b) Post the entries to ledgers.
c) Prepare the trail balance as at 31 December 2015.

“ Biarlah bodoh bila diajar tapi jangan bodoh tanpa

pelajaran.”

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