ACT2112-3112 / FINAL EXAM /SEM 1-2020-2021 /SET 1 SOALAN (QUESTION) 1 (30 MARKAH/ MARKS) Lejer Noman 2R Agency pada 31 Disember 2020, adalah termasuk akaun-akaun berikut sebelum catatan pelarasan. (The ledger of Noman 2R Agency on 31st December, 2020 includes the following accounts before adjusting entries). Akaun (Accounts) Debit (Debit) Kredit (Credit) Tunai (Cash) (RM) 42,300 (RM) Akaun belum terima (Accounts receivables) 1,000 Bekalan (Supplies) 1,400 Peralatan (Equipment) Susutnilai terkumpul - Peralatan (Accumulated depreciation- Equipment) Kenderaan bermotor (Motor vehicle) 30,000 10,500 660,000 Susutnilai terkumpul - Kenderaan Bermotor (Accumulated depreciation- Motor vehicle) Akaun belum bayar (Accounts payable) Modal, 1 Januari, 2020 11,000 25,500 483,000 (Capital, 1 January, 2020) Ambilan (Drawings) 3,000 Hasil perkhidmatan (Service revenue) 248,500 Belanja gaji dan upah 29,200 (Salaries and wages expense) Belanja utiliti (Utilities expense) 1,870 Belanja pelbagai (Miscellaneous expense) 900 Belanja pengiklanan (Advertising expense) 8,830 Maklumat tambahan adalah seperti berikut (Additional information is as follows): i Pada 31/12/2020, sebanyak RM500 bekalan masih belum digunakan. (At 31/12/2020, RM500 of supplies remain unused). ii. Polisi susutnilai ke atas hartanah, loji dan peralatan adalah seperti berikut: (Depreciation policy on property, plant, and equipment is as follows): Peralatan - kaedah garis-lurus iaitu sebanyak 10% setahun ke atas kos (Equipment-straight line method which is 10% per annum at cost). Kenderaan bermotor - kaedah garis lurus iaitu sebanyak 20% setahun ke atas kos. (Motor vehicle - straight line method which is 20% per annum at cost). iii. Memberikan perkhidmatan berjumlah RM3,400 kepada pelanggan pada 25 Disember, 2020 tetapi belum lagi menerima tunai. Urusniaga ini belum di rekodkan. (Performs 1