ASSIGNMENT/ TUGASAN

_________________________________________________________________________
BDAW2103
BASICS OF FINANCIAL ACCOUNTING
ASAS PERAKAUNAN KEWANGAN
SEPTEMBER 2022 SEMESTER

SPECIFIC INSTRUCTION / ARAHAN KHUSUS

1. Answer in Malay or English. /

Jawab dalam Bahasa Melayu atau Bahasa Inggeris.

2. Submit your assignment ONCE only in a SINGLE file. /

Hantar tugasan SEKALI sahaja dalam SATU fail.

3. Submit your assignment ONLINE. /

Tugasan ini dihantar secara ONLINE.

4. Submission date : 14th November 2022. /

Tarikh Penghantaran : 14hb November 2022.

5. This assignment accounts for 60% of the total marks for the course. /

Tugasan ini menyumbang sebanyak 60% dari jumlah markah kursus.

1
 ASSIGNMENT QUESTION

Part I

PURPOSE
The purpose of this assignment is to enhance learners’ skills to apply basic accounting
concepts and prepare trial balance.

REQUIREMENT
Answer all the questions and show your detailed workings clearly.

[Total: 50 marks]

2
ASSIGNMENT 1(CLO1)

Question 1

Explain with your own words, the differences among Service, Merchandising and
Manufacturing businesses. Provide two examples of Malaysian company for each type of
business.

(12)

Question 2

Listed below is a list of accounts:

Assets (A), Liabilities Income Statement Normal
(L), Revenue (R), (IS) or Balance balance
Expenses (E) or Sheet (BS) Debit (D) or
Owner’s Equity (OE) Credit (C)
Accounts
Example : L BS C
Accounts payable
a. Accounts receivable ________ ________ ________
b. Accumulated depreciation ________ ________ ________
c. Advertising expense ________ ________ ________
d. Cash ________ ________ ________
e. Unearned revenues ________ ________ ________
f. Depreciation expense ________ ________ ________
g. Owner, Withdrawals ________ ________ ________
h. Equipment ________ ________ ________
i. Owner, Capital ________ ________ ________
j. Salaries payable ________ ________ ________
k. Revenue ________ ________ ________

You are required to:

Classify each account into the correct chart of accounts. Indicate whether it is included in the
Income Statement or Balance sheet and the normal balance when it is closed.

(8)

(Total : 20 marks)

3
ASSIGNMENT 2 (CLO2)

The following transactions of Jaya Mart occurred during the month of September 2021:
Date Transactions
September 1 Saleh, the owner of Jaya Mart invested RM10,000 of his personal savings
into the company’s account.
2 Rented office space and paid RM1,200 cash for the month of September.
3 Purchased of office equipment for RM30,000, paying RM8,000 cash and
the balance to be paid in one year period.
4 Purchased office supplies for RM750 cash.
8 Completed services for a client and received RM2,700 cash for the
services.
15 Completed services RM3,600 for a client on credit.
Received RM3,600 from a client for the work completed on 15
20
September.
28 Paid the office secretary’s monthly salary, RM1,200 cash.
30 Saleh withdrew RM2,000 for his personal use.

You are required to:

a) Show the effects of the transactions on the accounting equation as in the table
below. Then, calculate the ending balance of each column and the total balance to
prove Asset = Liability + Equity.

Date Assets Liabilities Equity

Ending balance
Total

(12)
b) Prepare the journal entries to record all the above transactions
(10)
c) Prepare the trial balance as at 30 September 2021.
(8)

4
 (Total: 30 marks)

[Total: 50 marks]

Part II

ONLINE CLASS PARTICIPATION (10%)

Discuss the following topic(s) in the forum and submit proof of your participation in the
online discussions:

Question 1

Accounting plays an important role in business and daily life. The roles are visible in
various aspects, especially in today’s business environment. Discuss the role of accounting
as a commerce language with the support of relevant examples.

[Total: 10 marks]

5
 SOALAN TUGASAN

Bahagian I

TUJUAN
Tujuan tugasan ini adalah untuk mempertingkatkan kemahiran pelajar untuk
mengaplikasikan konsep-konsep asas perakaunan dan menyediakan imbangan duga.

KEPERLUAN
Jawab semua soalan dan tunjukkan jalan kerja terperinci anda dengan jelas.

[Jumlah: 50 markah]

6
TUGASAN 1(CLO1)

Soalan 1

Terangkan dengan perkataan anda sendiri, perbezaan di kalangan perniagaan

Perkhidmatan, Perdagangan dan Pembuatan. Berikan dua contoh syarikat Malaysia bagi
setiap jenis perniagaan.
(12)

Soalan 2

Tersenarai di bawah adalah satu senarai akaun:

Aset (A), Liabiliti (L), Penyata Baki normal

Hasil (H), Belanja (B) Pendapatan (PP) Debit (D) atau
atau Ekuiti Pemilik (EP) atau Kunci Kira-kira Kredit (K)
(KK)
Akaun-akaun
Contoh : L KK K
Akaun belum bayar
a. Akaun belum terima ________ ________ ________
b. Susut nilai terkumpul ________ ________ ________
c. Belanja iklan ________ ________ ________
d. Tunai ________ ________ ________
e. Hasil belum diperoleh ________ ________ ________
f. Belanja susut nilai ________ ________ ________
g. Ambilan, Pemilik ________ ________
h. Peralatan ________ ________ ________
i. Modal, Pemilik ________ ________ ________
j. Gaji belum bayar ________ ________ ________
k. Hasil ________ ________ ________

Anda dikehendaki untuk:

Klasifikasikan setiap akaun ke dalam carta akaun yang betul. Tunjukkan sama ada ia
dimasukkan dalam Penyata Pendapatan atau Kunci Kira-kira dan baki normalnya apabila ia
ditutup.

(8)

7
 (Jumlah : 20 markah)
TUGASAN 2 (CLO2)

Urus niaga - urus niaga berikut bagi Jaya Mart telah berlaku sepanjang bulan September
2021:
Tarikh Urus niaga – urus niaga
September 1 Saleh, pemilik Jaya Mart melabur RM10,000 simpanan beliau ke dalam
akaun syarikat.
2 Menyewa ruang pejabat dan membayar tunai RM1,200 bagi bulan
September.
3 Membeli peralatan pejabat sebanyak RM30,000, membayar tunai
RM8,000 dan baki akan dibayar dalam tempoh satu tahun.
4 Membeli bekalan pejabat RM750 tunai.
8 Menyelesaikan perkhidmatan untuk seorang klien dan menerima tunai
RM2,700 untuk perkhidmatan tersebut.
15 Menyelesaikan perkhidmatan sebanyak RM3,600 untuk seorang klien
secara kredit.
20 Menerima RM3,600 dari klien bagi kerja yang telah diselesaikan pada 15
September.
28 Membayar gaji bulanan setiausaha pejabat, RM1,200 tunai.
30 Saleh mengeluarkan RM2,000 untuk kegunaan peribadi beliau.

Anda dikehendaki untuk:

a) Tunjukkan kesan urus niaga – urus niaga terhadap persamaan perakaunan seperti
dalam jadual di bawah. Seterusnya, kirakan baki akhir untuk setiap kolum dan jumlah
baki untuk membuktikan Aset = Liabiliti + Ekuiti.

Tarikh Aset Liabiliti Ekuiti

Baki Akhir
Jumlah

(12)

8
b) Sediakan catatan-catatan jurnal untuk merekod semua urus niaga - urus niaga di atas.
(10)
d) Sediakan imbangan duga pada 30 September 2021.
(Jumlah : 8)
(Jumlah : 30 markah)

[Jumlah: 50 markah]

Bahagian II

PERBINCANGAN KELAS DALAM TALIAN (10%)

Bincangkan topik berkenaan di dalam forum dan hantar bukti penglibatan forum dalam
perbincangan dalam talian.

Soalan 1

Perakaunan memainkan satu peranan penting dalam perniagaan dan kehidupan seharian.
Peranan itu boleh dilihat dalam pelbagai aspek, terutamanya dalam persekitaran perniagaan
hari ini. Bincangkan peranan perakaunan sebagai bahasa perdagangan dengan disokong
contoh-contoh yang relevan.

[Jumlah: 10 markah]

9
10
Part II/Bahagian II (10%)

Excellent Good Fair Poor Unsatisfactory Max

*QN CLO Criteria Weight
4 3 2 1 0 Marks

1 CLO 2 Quality of Postings
Affective Domain
(A3)
2.5 All five comments are Four of the comments are Two or three of the One post submitted. OR Postings done past 10
good, appropriate, good, appropriate, comments are somewhat All posts done in one day. assignment timeline.
relevant, meaningful, and relevant, meaningful, and good, appropriate, OR None of the OR No postings given as
respectful. respectful. meaningful and respectful. comments are good and proof of participation in
Postings reflect active Postings reflect Postings show relatively relevant. discussion
participation within participation within short participation time. OR Comments are short
assignment timeline. assignment timeline. responses that are not
substantial nor
meaningful. Minimum
effort (e.g. “I agree with
Tina”)

Kualiti Posting Kelima-lima komen baik, Empat Dua atau tiga komen baik, Satu penghantaran Postings melepasi tempoh
sesuai, relevan, bermakna komen baik, sesuai, sesuai, relevan,bermakna ATAU Semua tugasan.
dan berhemah. relevan, bermakna dan dan berhemah penghantaran dibuat ATAU Tiada Postings
Postings mencerminkan berhemah. Postings menunjukkan dalam satu hari . ATAU diberi sebagai bukti

11
 Domain Afektif penyertaan aktif sepanjang Postings mencerminkan penyertaan dalam Tiada komen yang baik penyertaan dalam
tempoh tugasan. penyertaan sepanjang jangakamasa yang singkat. dan relevan. ATAU perbincangan
(A3)
tempoh tugasan. Komen hanya respon
yang ringkas dan tidak
meluas dan tidak
bermakna.Usaha
minimum (Cth: “Saya
bersetuju dengan Tina”)

Total 2.5 10

*QN = Question Number / *NS = Nombor Soalan

INSTRUCTIONS ON HOW TO SUBMIT PROOF OF ONLINE CLASS PARTICIPATION (10%)

Do the following:
1. Select the best FIVE (5) of your postings from the forum discussion set up by your tutor.
2. Do screenshots of the postings and include them as images in your assignment.

12
3. The screenshots should be in image file (either in JPG or PNG format). Refer to the sample of Screen Grab below
4. The screenshots should contain: Name, Title of the discussion, Day, Date and Time.

ARAHAN PENGHANTARAN BUKTI PENYERTAAN KELAS DALAM TALIAN (10%):

Lakukan perkara berikut:
1. Pilih LIMA (5) posting anda yang terbaik daripada perbincangan forum yang ditetapkan dalam tugasan.
2. Lakukan screen shot posting dan isikan dalam bentuk imej di dalam fail tugasan anda.
3. Imej screen shot mesti dalam format imej (sama ada JPG atau PNG). Rujuk pada contoh screen shot di bawah.
4. Screen shot mesti mengandungi nama, tajuk perbincangan, hari, tarikh dan masa.

13
14