1 Anda seorang pembantu akaun di syarikat Aniq Ammar Enterprise. Pada 31 Disember 2020, anda sedang mengumpulkan semua transaksi perniagaan Aniq Ammar Enterprise untuk menyelaras maklumat dan mengira untung rugi serta kedudukan kewangan syarikat. Ketika proses ini, anda telah mengesan beberapa maklumat transaksi yang perlu direkod dan tidak perlu direkod di dalam laporan kewangan tahun semasa. Oleh itu, anda perlu membuat penyelarasan terhadap maklumat yang tidak berkaitan agar dapat merekod maklumat yang tepat sahaja. Berpandukan imbangan duga yang telah di buat, serta maklumat yang telah anda jumpai, anda diminta menjawab soalan-soalan di bawah. Berikut adalah imbangan duga yang diambil dari buku perakaunan Aniq Ammar Enterprise pada 31 Disember 2020 You are an account assistant at Aniq Ammar Enterprise. As of December 31, 2020, you are collecting all Aniq Ammar Enterprise business transactions to streamline your information and calculate your company's profitability and financial position. During this process, you have identified some transaction information that should be recorded and not required to be recorded in the current financial year. Therefore, you need to make adjustments to irrelevant information in order to record only accurate information. Based on the balance of the guesses you have made, as well as the information you have found you are asked to answer the questions below. The following trial balance was extracted from the book of Aniq Ammar Enterprise on 31" December 2020 Dr RM Cr RM 150,000 22,350 17,500 29,200 76,000 35,500 Modal Capital Ambilan Drawings Tunai di tangan/ Cash in hand Tunai di bank/ Cash at bank Van/ Motor van Lekapan & Lengkapan/ Fixture & fittings Stok pada 1 Januari 2020/ Stock at 1" January 2020 Belian dan Jualan/ Purchases and Sales Pulangan Jualan dan Belian/ Sales and Purchase Return 16,900 93,500 248,980 2,300 1,300 33,100 28,500 Penghutang dan Pemiutang Account Receivable and Account Payable Pengangkutan Beliani Carriage inwards Belanja sewa Rent expenses Belanja elektrik Electricity expenses 1,190 27,640 7,800 1 Diskaun Jualan dan Belian/ Sales and Purchase Discounts 2,500 4,300 Belanja van/ Motor Van expenses Gaji dan upah/ Salaries and wages Belanja pejabat Office expenses 11,200 49,700 6.700 433,080 433,080 Berikut merupakan maklumat tambahan: The following additional information is available: 1. Stok pada 31 Disember 2020 bernilai RM29,800 Stock at 31" December 2020 was valued at RM29.800. III. iv. V ii. Susut nilai pada kadar 15% setahun terhadap van dan 20% setahun terhadap lekapan dan lengkapan Depreciation at the rate of 15% per annum on motor van and; 20% per annum on fixtures and fittings Belanja sewa RM1,800 telah di bayar bagi bulan Januari 2021. Rent expenses for RM 1,800 had been paid for January 2021. Jumlah belanja elektrik RM365 telah tertunggak dan belum direkod. An amount of RM365 was due for electricity and not yet recorded. Menghapuskan hutang sejumlah RM550 kerana tidak boleh dikutip. Write-off a debt of RM550 as irrecoverable. vi. Membuat peruntukan hutang ragu sebanyak 5% daripada penghutang. Make a provision for bad debts of 5% of account receivable. vil. Ca 50% daripada belanja van (termasuk belanja susut nilai) ke dalam akaun dagangan sebagai kos langsung kepada belian. Charge 50% of the motor van expenses (including depreciation expenses) to the trading account as a direct cost for purchase. vill Pada Ogos 2020, Encik Aniq Ammar telah mengeluarkan RM1000 tunai dari akaun bank syarikat untuk kegunaan peribadi tetapi belum direkod. On August 2020, Mr. Aniq Ammar withdraw RM1000 cash from the business bank account for his personal use but not yet recorded. a) Sediakan Penyata Prestasi (Ponyata Pendapatan) Aniq Ammar Enterprise bagi tahun berakhir pada 31 Disember 2020 Prepare a statement of financial performance (income statement) of Aniq Ammar Enterprise as at 31" December 2020. (15 markah/ marks) b) Sediakan Penyata Kedudukan Kewangan (kunci kira-kira) Aniq Ammar Enterprise pada 31 Disember 2020 Prepare a statement of financial position (balance sheet) of Aniq Ammar Enterprise as at 31 December 2020. (10 markah/ marks) 2. Pada setiap akhir tahun, Al-fateh Enterprise akan membuat semakan terhadap penghutang perniagaannya. Anda merupakan akauntan di syarikat berkenaan, dengan itu anda bertanggungjawab untuk menyemak akaun penghutang tersebut. Setelah membuat semakan, anda mendapati ada hutang lapuk yang telah pulih. Selain itu, anda juga perlu menyemak peruntukan hutang ragu semasa. Berdasarkan maklumat di bawah anda perlu membuat perubahan pada akaun penghutang dan akaun-akaun lain yang terlibat dengan menjawab soalan-soalan di bawah: At the end of each year, Al-fateh Enterprise will review its debtors. You are an accountant at the company, so you are responsible for reviewing the accounts receivable. Upon review, you see that some bad debts have been recovered. In addition, you should also review the current provision for doubtful debt. Based on the information below you will need to make changes to the accounts receivable and other accounts involved by answering the questions below: Tahun berakhir Year ended 31/12/2017 31/12/2018 31/12/2019 Jumlah hutang selepas ditolak hutang lapuk Total debts outstanding after bad debts RM 85,500 RM 125,000 RM105,000 Jumlah hutang lapuk dihapuskan Total bad debis written off RM900 RM1,200 RM1,500 Peruntukan hutang ragu Provision for doubtful debts 3% 5% Semasa tahun 2018 akaun pemulihan hutang lapuk berjumlah RM700 dikutip bagi hutang yang dihapuskan sebagai hutang lapuk pada 2017. Pada tahun 2019 pemulihan lain sebanyak RM80o dibuat berhubung hutang yang dihapuskan pada During 2018, bad debts recovery account amounted to RM700 was collected which written off as bad in 2017. In 2019, another recovery of RM800 was made in respect of debts written off in 2018. Anda dikehendaki menunjukkan akaun berikut untuk tahun 2017, 2018 dan 2019: You are required to shows the following accounts for years 2017, 2018 and 2019: a) Akaun hutang lapuk Bad debts account (6 markal marks) b) Akaun hutang lapuk pulih Bad debts recovered account (4 markah/marks) c) Akaun peruntukan hutang ragu Provision for doubtful debt account (8 markah marks) d) Ekstrak dari akaun untung dan rugi Extract from profit and loss account (7 markal marks) 3. Nuha menyediakan penyata penyesuaian bank bagi akaun bank perniagaannya diakhir setiap bulan. Pada 31 September 2020, baki di bank adalah RM21,110, manakala baki akhir di buku tunai (kolum bank) menunjukkan jumlah yang berbeza iaitu RM54,310. Sebagai pelajar yang mempunyai ilmu dalam perakaunan, anda diminta untuk menyelesaikan masalah beliau dan anda mendapati perbezaan berikut telah berlaku Nuha prepares a bank reconciliation statement for her business bank account at the end of each month. At 31 September 2020, balance at the bank amounted to RM21,110, whereas her own cash book (bank column) showed a different balance of RM54,310. As a student that has knowledge on accounting, you are required to settle her problems and you have discovered the following discrepancies: Nuha tidak memasukkan resit berjumlah RM600 ke dalam buku tunai (kolum bank). Nuha did not entered receipts of RM600 in his cash book (bank column). Bank belum memasukkan resit berjumlah RM1,610 ke dalam akaun Nuha pada 31 September 2020 The bank had not credited Nuha with receipts of RM 1,610 paid into the bank on 31" September 2020 Caj faedah berjumlah RM70 tidak dimasukkan ke dalam buku tunai (kolum bank) Interest charges of RM70 had not been entered in the cash book (bank column). Satu cek lama untuk pembayaran berjumlah RM930 telah dimasukkan semula ke dalam buku tunai tetapi bank telah melunaskannya. An old cheque payment amounting to RM930 had been written back in the cash book, but the bank had already honoured it. Cek berjumlah RM4 10 telah dikeluarkan oleh Nuha tidak dikemukakan kepada bank. Cheque drawn by Nuha totalling RM410 had not been presented to the bank. Cek bernilai RM370 daripada penghutang telah dipulangkan oleh pihak bank bertanda "rujuk kepada pengeluar tetapi belum ditulis semula di dalam buku tunai. A cheque received for RM370 from a debtor had been returned by the bank marked "refer to drawer, but this had not been written back in the cash book. Arahan pembayaran tetap berjumlah RM1,510 tidak dimasukkan ke dalam buku tunai (kolum bank) Nuha. Standing order payments amounting to RM1,510 had not been entered in Nuha's cash book (bank column). Nuha telah memasukkan bayaran sejumlah RM450 ke dalam buku tunai (bank kolum) sebagai RM540. Nuha had entered payment of RM450 in her cash book (bank column) as RM540. Beberapa pelanggan Nuha telah bersetuju untuk menyelesaikan hutang secara debit langsung. Walaubagaimanapun, bank telah mengkreditkan beberapa debit langsung berjumlah RM16,470 ke dalam akaun pelanggan lain. Some of Nuha's customers had agreed to settle debts by direct debit. Unfortunately, the bank had credited some direct debits amounting to RM16,470 to another customer's account Nuha telah menulis baki awal buku tunai sebanyak RM6,670 sebagai baki debit yang sepatutnya baki kredit Nuha had brought down his opening cash book balance of RM6, 670 as a debit balance instead of as a credit balance. Anda dikehendaki menyediakan You are required to prepare: a) Buku tunai diselaraskan (bank kolum) pada 31 September 2020. Adjusted cash book (bank column) as at 31" September 2020. (12 markah/marks) b) Penyata penyesuaian bank pada 31 September 2020. Bank reconciliation statement as at 31" September 2020. (9 markah/ marks) c) Kenalpasti empat (4) sebab perbezaan di antara rekod-rekod yang di simpan di dalam perniagaan dan rekod-rekod yang di simpan di dalam bank organisasi dalam konteks penyesuaian bank. Identify four (4) causes which lead to differences between the records kept by a business and the records kept by the firm's bank in the context of bank reconciliation (4 markah/ marks) 4. Anda ialah seorang pengurus setor yang dimiliki oleh Elsa Safiya Apparel Enterprise yang merupakan sebuah syarikat yang menjual pakaian dan kostum kanak-kanak Sebagai pengurus setor anda bertanggungjawab menyediakan maklumat perakaunan yang melibatkan jumlah keluar masuk inventori dan baki inventori yang berada di dalam simpanan syarikat anda. Mengambil kira semua maklumat transaksi perniagaan berkaitan aktiviti pembelian dan penjualan barang permainan yang dilakukan oleh Elsa Safiya Apparel Enterprise sepanjang tempoh perakaunan, anda perlu menyediakan pengiraan inventori menggunakan beberapa kaedah di dalam perakaunan. Setelah itu, maklumat tersebut perlu dilaporkan kepada pihak pengurusan syarikat dengan menjawab semua soalan-soalan di bawah. You are a store manager owned by Elsa Safiya Apparel Enterprise, a company that sells children's clothing and costumes. As a store manager, you are responsible for providing accounting information that includes the amount of inbound and outbound of inventory and the remaining inventory in your company's storage. Considering all business transaction information related to the purchasing and selling activities performed by Elsa Safiya Apparel Enterprise during the accounting period, you will need to provide inventory calculations using several methods in accounting. After that the information should be reported to the company management by answering all of the questions below. Bulan Month Belian/ Purchases Bulan/ Month Jualan/ Sales Januari January 145 unit @ RM 17 Februari satuleach February 75 unit @ RM 30 satu/each (Stok awal Opening stock Mac/ March April Apni Meu May 130 unit @ RM 19 Mac/ March 90 unit RM 35 satuleach satu/cach 145 unit @ RM 22 Meil May 120 unit @ RM 38 satuleach satu/each 150 unit @ RM 23 Julav July 135 unit @ RM 40 satuleach satu/cach 190 unit @ RM 24 Ogos August 150 unit @ RM 42 satuleach satuleach 200 unit @ RM 25 satuleach Jun/ June Julai July a) Nyatakan kaedah manakah yang menunjukkan keuntungan kasar yang tertinggi dan berikan dua (2) sebab yang menerangkan keadaan itu. State which method shows the highest gross profit and gives two (2) reasons that explain the situation (5 markal marks) b) Kira dan nyatakan stok akhir, untung/rugi kasar dan stok barang untuk dijual menggunakan kaedah masuk dahulu, keluar dahulu (FIFO) atas dasar sistem inventori kekal. Compute and state closing inventory, gross profitloss and cost of goods sold using First in, First Out Method (FIFO) based on perpetual inventory system (10 markah/ marks) c) Kira dan nyatakan stok akhir, untung rugi kasar dan stok barang untuk dijual menggunakan kaedah masuk kemudian, keluar dahulu (LIFO) berdasarkan sistem inventori kekal. Compute and state closing inventory, gross profitloss and cost of goods sold using Lastin, First Out Method (LIF) based on perpetual inventory system. (10 markah/ marks) 1 Anda seorang pembantu akaun di syarikat Aniq Ammar Enterprise. Pada 31 Disember 2020, anda sedang mengumpulkan semua transaksi perniagaan Aniq Ammar Enterprise untuk menyelaras maklumat dan mengira untung rugi serta kedudukan kewangan syarikat. Ketika proses ini, anda telah mengesan beberapa maklumat transaksi yang perlu direkod dan tidak perlu direkod di dalam laporan kewangan tahun semasa. Oleh itu, anda perlu membuat penyelarasan terhadap maklumat yang tidak berkaitan agar dapat merekod maklumat yang tepat sahaja. Berpandukan imbangan duga yang telah di buat, serta maklumat yang telah anda jumpai, anda diminta menjawab soalan-soalan di bawah. Berikut adalah imbangan duga yang diambil dari buku perakaunan Aniq Ammar Enterprise pada 31 Disember 2020 You are an account assistant at Aniq Ammar Enterprise. As of December 31, 2020, you are collecting all Aniq Ammar Enterprise business transactions to streamline your information and calculate your company's profitability and financial position. During this process, you have identified some transaction information that should be recorded and not required to be recorded in the current financial year. Therefore, you need to make adjustments to irrelevant information in order to record only accurate information. Based on the balance of the guesses you have made, as well as the information you have found you are asked to answer the questions below. The following trial balance was extracted from the book of Aniq Ammar Enterprise on 31" December 2020 Dr RM Cr RM 150,000 22,350 17,500 29,200 76,000 35,500 Modal Capital Ambilan Drawings Tunai di tangan/ Cash in hand Tunai di bank/ Cash at bank Van/ Motor van Lekapan & Lengkapan/ Fixture & fittings Stok pada 1 Januari 2020/ Stock at 1" January 2020 Belian dan Jualan/ Purchases and Sales Pulangan Jualan dan Belian/ Sales and Purchase Return 16,900 93,500 248,980 2,300 1,300 33,100 28,500 Penghutang dan Pemiutang Account Receivable and Account Payable Pengangkutan Beliani Carriage inwards Belanja sewa Rent expenses Belanja elektrik Electricity expenses 1,190 27,640 7,800 1 Diskaun Jualan dan Belian/ Sales and Purchase Discounts 2,500 4,300 Belanja van/ Motor Van expenses Gaji dan upah/ Salaries and wages Belanja pejabat Office expenses 11,200 49,700 6.700 433,080 433,080 Berikut merupakan maklumat tambahan: The following additional information is available: 1. Stok pada 31 Disember 2020 bernilai RM29,800 Stock at 31" December 2020 was valued at RM29.800. III. iv. V ii. Susut nilai pada kadar 15% setahun terhadap van dan 20% setahun terhadap lekapan dan lengkapan Depreciation at the rate of 15% per annum on motor van and; 20% per annum on fixtures and fittings Belanja sewa RM1,800 telah di bayar bagi bulan Januari 2021. Rent expenses for RM 1,800 had been paid for January 2021. Jumlah belanja elektrik RM365 telah tertunggak dan belum direkod. An amount of RM365 was due for electricity and not yet recorded. Menghapuskan hutang sejumlah RM550 kerana tidak boleh dikutip. Write-off a debt of RM550 as irrecoverable. vi. Membuat peruntukan hutang ragu sebanyak 5% daripada penghutang. Make a provision for bad debts of 5% of account receivable. vil. Ca 50% daripada belanja van (termasuk belanja susut nilai) ke dalam akaun dagangan sebagai kos langsung kepada belian. Charge 50% of the motor van expenses (including depreciation expenses) to the trading account as a direct cost for purchase. vill Pada Ogos 2020, Encik Aniq Ammar telah mengeluarkan RM1000 tunai dari akaun bank syarikat untuk kegunaan peribadi tetapi belum direkod. On August 2020, Mr. Aniq Ammar withdraw RM1000 cash from the business bank account for his personal use but not yet recorded. a) Sediakan Penyata Prestasi (Ponyata Pendapatan) Aniq Ammar Enterprise bagi tahun berakhir pada 31 Disember 2020 Prepare a statement of financial performance (income statement) of Aniq Ammar Enterprise as at 31" December 2020. (15 markah/ marks) b) Sediakan Penyata Kedudukan Kewangan (kunci kira-kira) Aniq Ammar Enterprise pada 31 Disember 2020 Prepare a statement of financial position (balance sheet) of Aniq Ammar Enterprise as at 31 December 2020. (10 markah/ marks) 2. Pada setiap akhir tahun, Al-fateh Enterprise akan membuat semakan terhadap penghutang perniagaannya. Anda merupakan akauntan di syarikat berkenaan, dengan itu anda bertanggungjawab untuk menyemak akaun penghutang tersebut. Setelah membuat semakan, anda mendapati ada hutang lapuk yang telah pulih. Selain itu, anda juga perlu menyemak peruntukan hutang ragu semasa. Berdasarkan maklumat di bawah anda perlu membuat perubahan pada akaun penghutang dan akaun-akaun lain yang terlibat dengan menjawab soalan-soalan di bawah: At the end of each year, Al-fateh Enterprise will review its debtors. You are an accountant at the company, so you are responsible for reviewing the accounts receivable. Upon review, you see that some bad debts have been recovered. In addition, you should also review the current provision for doubtful debt. Based on the information below you will need to make changes to the accounts receivable and other accounts involved by answering the questions below: Tahun berakhir Year ended 31/12/2017 31/12/2018 31/12/2019 Jumlah hutang selepas ditolak hutang lapuk Total debts outstanding after bad debts RM 85,500 RM 125,000 RM105,000 Jumlah hutang lapuk dihapuskan Total bad debis written off RM900 RM1,200 RM1,500 Peruntukan hutang ragu Provision for doubtful debts 3% 5% Semasa tahun 2018 akaun pemulihan hutang lapuk berjumlah RM700 dikutip bagi hutang yang dihapuskan sebagai hutang lapuk pada 2017. Pada tahun 2019 pemulihan lain sebanyak RM80o dibuat berhubung hutang yang dihapuskan pada During 2018, bad debts recovery account amounted to RM700 was collected which written off as bad in 2017. In 2019, another recovery of RM800 was made in respect of debts written off in 2018. Anda dikehendaki menunjukkan akaun berikut untuk tahun 2017, 2018 dan 2019: You are required to shows the following accounts for years 2017, 2018 and 2019: a) Akaun hutang lapuk Bad debts account (6 markal marks) b) Akaun hutang lapuk pulih Bad debts recovered account (4 markah/marks) c) Akaun peruntukan hutang ragu Provision for doubtful debt account (8 markah marks) d) Ekstrak dari akaun untung dan rugi Extract from profit and loss account (7 markal marks) 3. Nuha menyediakan penyata penyesuaian bank bagi akaun bank perniagaannya diakhir setiap bulan. Pada 31 September 2020, baki di bank adalah RM21,110, manakala baki akhir di buku tunai (kolum bank) menunjukkan jumlah yang berbeza iaitu RM54,310. Sebagai pelajar yang mempunyai ilmu dalam perakaunan, anda diminta untuk menyelesaikan masalah beliau dan anda mendapati perbezaan berikut telah berlaku Nuha prepares a bank reconciliation statement for her business bank account at the end of each month. At 31 September 2020, balance at the bank amounted to RM21,110, whereas her own cash book (bank column) showed a different balance of RM54,310. As a student that has knowledge on accounting, you are required to settle her problems and you have discovered the following discrepancies: Nuha tidak memasukkan resit berjumlah RM600 ke dalam buku tunai (kolum bank). Nuha did not entered receipts of RM600 in his cash book (bank column). Bank belum memasukkan resit berjumlah RM1,610 ke dalam akaun Nuha pada 31 September 2020 The bank had not credited Nuha with receipts of RM 1,610 paid into the bank on 31" September 2020 Caj faedah berjumlah RM70 tidak dimasukkan ke dalam buku tunai (kolum bank) Interest charges of RM70 had not been entered in the cash book (bank column). Satu cek lama untuk pembayaran berjumlah RM930 telah dimasukkan semula ke dalam buku tunai tetapi bank telah melunaskannya. An old cheque payment amounting to RM930 had been written back in the cash book, but the bank had already honoured it. Cek berjumlah RM4 10 telah dikeluarkan oleh Nuha tidak dikemukakan kepada bank. Cheque drawn by Nuha totalling RM410 had not been presented to the bank. Cek bernilai RM370 daripada penghutang telah dipulangkan oleh pihak bank bertanda "rujuk kepada pengeluar tetapi belum ditulis semula di dalam buku tunai. A cheque received for RM370 from a debtor had been returned by the bank marked "refer to drawer, but this had not been written back in the cash book. Arahan pembayaran tetap berjumlah RM1,510 tidak dimasukkan ke dalam buku tunai (kolum bank) Nuha. Standing order payments amounting to RM1,510 had not been entered in Nuha's cash book (bank column). Nuha telah memasukkan bayaran sejumlah RM450 ke dalam buku tunai (bank kolum) sebagai RM540. Nuha had entered payment of RM450 in her cash book (bank column) as RM540. Beberapa pelanggan Nuha telah bersetuju untuk menyelesaikan hutang secara debit langsung. Walaubagaimanapun, bank telah mengkreditkan beberapa debit langsung berjumlah RM16,470 ke dalam akaun pelanggan lain. Some of Nuha's customers had agreed to settle debts by direct debit. Unfortunately, the bank had credited some direct debits amounting to RM16,470 to another customer's account Nuha telah menulis baki awal buku tunai sebanyak RM6,670 sebagai baki debit yang sepatutnya baki kredit Nuha had brought down his opening cash book balance of RM6, 670 as a debit balance instead of as a credit balance. Anda dikehendaki menyediakan You are required to prepare: a) Buku tunai diselaraskan (bank kolum) pada 31 September 2020. Adjusted cash book (bank column) as at 31" September 2020. (12 markah/marks) b) Penyata penyesuaian bank pada 31 September 2020. Bank reconciliation statement as at 31" September 2020. (9 markah/ marks) c) Kenalpasti empat (4) sebab perbezaan di antara rekod-rekod yang di simpan di dalam perniagaan dan rekod-rekod yang di simpan di dalam bank organisasi dalam konteks penyesuaian bank. Identify four (4) causes which lead to differences between the records kept by a business and the records kept by the firm's bank in the context of bank reconciliation (4 markah/ marks) 4. Anda ialah seorang pengurus setor yang dimiliki oleh Elsa Safiya Apparel Enterprise yang merupakan sebuah syarikat yang menjual pakaian dan kostum kanak-kanak Sebagai pengurus setor anda bertanggungjawab menyediakan maklumat perakaunan yang melibatkan jumlah keluar masuk inventori dan baki inventori yang berada di dalam simpanan syarikat anda. Mengambil kira semua maklumat transaksi perniagaan berkaitan aktiviti pembelian dan penjualan barang permainan yang dilakukan oleh Elsa Safiya Apparel Enterprise sepanjang tempoh perakaunan, anda perlu menyediakan pengiraan inventori menggunakan beberapa kaedah di dalam perakaunan. Setelah itu, maklumat tersebut perlu dilaporkan kepada pihak pengurusan syarikat dengan menjawab semua soalan-soalan di bawah. You are a store manager owned by Elsa Safiya Apparel Enterprise, a company that sells children's clothing and costumes. As a store manager, you are responsible for providing accounting information that includes the amount of inbound and outbound of inventory and the remaining inventory in your company's storage. Considering all business transaction information related to the purchasing and selling activities performed by Elsa Safiya Apparel Enterprise during the accounting period, you will need to provide inventory calculations using several methods in accounting. After that the information should be reported to the company management by answering all of the questions below. Bulan Month Belian/ Purchases Bulan/ Month Jualan/ Sales Januari January 145 unit @ RM 17 Februari satuleach February 75 unit @ RM 30 satu/each (Stok awal Opening stock Mac/ March April Apni Meu May 130 unit @ RM 19 Mac/ March 90 unit RM 35 satuleach satu/cach 145 unit @ RM 22 Meil May 120 unit @ RM 38 satuleach satu/each 150 unit @ RM 23 Julav July 135 unit @ RM 40 satuleach satu/cach 190 unit @ RM 24 Ogos August 150 unit @ RM 42 satuleach satuleach 200 unit @ RM 25 satuleach Jun/ June Julai July a) Nyatakan kaedah manakah yang menunjukkan keuntungan kasar yang tertinggi dan berikan dua (2) sebab yang menerangkan keadaan itu. State which method shows the highest gross profit and gives two (2) reasons that explain the situation (5 markal marks) b) Kira dan nyatakan stok akhir, untung/rugi kasar dan stok barang untuk dijual menggunakan kaedah masuk dahulu, keluar dahulu (FIFO) atas dasar sistem inventori kekal. Compute and state closing inventory, gross profitloss and cost of goods sold using First in, First Out Method (FIFO) based on perpetual inventory system (10 markah/ marks) c) Kira dan nyatakan stok akhir, untung rugi kasar dan stok barang untuk dijual menggunakan kaedah masuk kemudian, keluar dahulu (LIFO) berdasarkan sistem inventori kekal. Compute and state closing inventory, gross profitloss and cost of goods sold using Lastin, First Out Method (LIF) based on perpetual inventory system. (10 markah/ marks)