PRINSIP PERAKAUNAN

SPM

ULANGKAJI

( KERTAS 2 )

1
TOPIK :

REKOD

TAK

LENGKAP
2
SOALAN 1

BELIAN = RM 11 741
UK = RM 15 130
UB = RM 6 462
KKK = RM 48 882
3
SOALAN 2

JUALAN = RM 29 196
BELIAN = RM 19 532
UK = RM 9 276
RB = RM 2070
KKK = RM 31 230
4
SOALAN 3

JUALAN = RM 15 570
BELIAN = RM 16 030
UK = RM 3 820
RB = RM 1 059
KKK = RM 70 451

5
 TOPIK :

KELAB

DAN

PERSATUAN
6
SOALAN 1

BELIAN KREDIT = RM 20 340

UNTUNG KEDAI = RM 13 130
LEBIHAN = RM 5 738
KKK = RM 86 708
7
SOALAN 2

8
BELIAN KREDIT = RM 130
JUALAN KREDIT = RM 930
YURAN = RM 3 300
UNTUNG KAFETERIA = RM 200
UNTUNG PERTANDINGAN = RM 300
LEBIHAN = RM 6 540

9
SOALAN 3

DANA TERKUMPUL AWAL = RM 2 035

YURAN = RM 5 320
JUALAN KREDIT = RM 1 040
BELIAN KREDIT = RM 1 080
RUGI MINUMAN = RM 325
LEBIHAN = RM 3 815
KKK = RM 18 100
10
 TOPIK :

PEMBUBARAN

PERKONGSIAN

11
 SOALAN 1

Rugi atas realisasi :

HAFIZ = RM 18 525
ISKANDAR = RM 18 525

Ak.Modal ( Bank ) :
HAFIZ = 16 525
ISKANDAR = RM 16 525

Ak.Bank = RM 36 750

12
SOALAN 2

Untung atas realisasi :

REKKA = RM 1 575
NAZWAN = RM 525

Ak.Modal ( Bank ) :
REKKA = RM 2 775
NAZWAN = RM 11 525

13 Ak.Bank = RM 17 400
SOALAN 3

Rugi atas realisasi :

MARIAM = RM 16 860
SITI FATIMAH = RM 11 240

Ak.Modal ( Bank ) :
MARIAM = RM 31 860
SITI FATIMAH = RM 18 760

14 Ak.Bank = RM 91 360
 TOPIK :

TITIK PULANG

MODAL

DAN

PERAKAUNAN

PENGELUARAN
15
 SOALAN 1

a.i) RM5.00
ii ) RM 20 000
iii) 2 500 unit
b) 3 175 unit

16
SOALAN 2

17
a) Kos bahan mentah = RM 103 370
Kos Prima = RM 229 645
Kos Pengeluaran = RM 347 730

b) i) RM 40
ii ) RM 240 000
iii) 2000 botol

18
SOALAN 3

19
a) Ak.Alat – alat kecil

b) Kos bahan mentah = RM 95 000

Kos Prima = RM 239 000
Kos Pengeluaran = RM 358 050

c) Untung Kasar = RM 228 450

20
SOALAN 4

21
a.i. RM 160 000
ii. RM 45
iii. RM77
iv. 5000 unit
v. 7250 unit
b. 6000 unit

22