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/ ALTERNATIVE ASSESSMENT 1 (30%) (13 Sep-15 Sep)
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Question 2
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Madam Tiara is a founder of Tyara Maju Sdn Bhd comes to you for advice. She understands
that the Covid-19 crisis has badly affected all businesses worldwide. Therefore, she wishes to
know how much net income her business earned during the year in order to decide whether to
keep the company going. Her accounting records show the following balances as at 31 August
- Madam Tyara shows you the following accounts balances and indicates that the accounts
have not been adjusted.
Imbangan Duga yang belum diselaraskan pada 31 Ogos 2020
Unadjusted Trial Balance as at 31 August 2020
Debit
RM
Kredit / Credit
RM
Tunai / Cash 5,800
Akaun belum terima / Accounts receivable 12,000
Sewa prabayar / Prepaid rent 2,800
Bekalan pejabat / Office supplies 2,600
Peralatan / Equipment 36,000
Susutnilai terkumpul / Accumulated depreciation 0
Dividen / Dividends 28,000
Saham biasa / Ordinary shares 20,000
Akaun belum bayar / Accounts payable 21,500
Hasil belum peroleh / Unearned revenue 4,000
Gaji belum bayar / Salaries payable 0
Hasil perkhidmatan / Service revenue 59,500
Gaji / Salaries 17,000
Susutnilai / Depreciation 0
Sewa / Rent 0
Belanja utility / Utilities expense 800
Belanja bekalan / Supplies expense 0
105,000 105,000
Menurut Puan Tiara, terdapat beberapa transaksi yang belum direkodkan oleh bekas
akauntannya. Ini termasuk: - Pada akhir tahun, ada pelanggan yang berhutang dengan syarikat sebanyak RM1,600
untuk pendapatan perkhidmatan terakru. - Sepanjang tahun ini, Tyara Maju Sdn Bhd mengumpulkan hasil perkhidmatan sebanyak
RM4,000 terlebih dahulu dari pelanggan (transaksi ini telah direkodkan), tetapi
perniagaan tersebut hanya memperoleh RM900 dari jumlah tersebut.
9/13/2020 Click here for Penilaian Alternatif 1 (30%)
https://umself.umcced.edu.my/mod/quiz/attempt.php?attempt=21237&page=1 3/5 - Perbelanjaan sewa untuk tahun ini ialah RM2,400, dan perniagaan menghabiskan
RM1,700 dari bekalan. - Tyara Maju Sdn Bhd menentukan bahawa susut nilai peralatannya adalah RM5,000
untuk tahun ini. - Pada 31 Ogos 2020, perniagaan ini mempunyai gaji pekerja terkumpul RM1,200.
According to Madam Tiara, there are several transactions that have not been recorded yet by
her former accountant. These include: - At year end, there are customers who owe the business of RM1,600 for accrued service
revenue. - During the year, Tyara Maju Sdn Bhd collected RM4,000 service revenue in advance
from customers (this transaction has been recorded), but the business earned only
RM900 of that amount. - Rent expense for the year was RM2,400, and the business used up RM1,700 of the
supplies. - Tyara Maju Sdn Bhd determines that depreciation on its equipment was RM5,000 for the
year. - At 31 August 2020, the business owes an employee RM1,200 accrued salary.
Dikehendaki / Required:
a) Sediakan catatan jurnal yang diselaraskan untuk Tyara Maju Sdn Bhd.
Prepare the adjusted journal entries for Tyara Maju Sdn Bhd. (6
markah / marks)
b) Sediakan Imbangan Duga Diselaraskan untuk Tyara Maju Sdn Bhd pada 31 Ogos 2020.
Prepare the adjusted trial balance of Tyara Maju Sdn Bhd as at 31 August 2020. (9
markah / marks)
c) Sediakan Penyata Pendapatan Tyara Maju Sdn Bhd untuk tahun berakhir 31 Ogos 2020.
Prepare the Income Statement of Tyara Maju Sdn Bhd for the year ended 31 August 2020.
(5 markah / marks)
(Jumlah / Total: 20 markah / marks)
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9/13/2020 Click here for Penilaian Alternatif 1 (30%)
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