Excuse the secondary language. Only refer the English. They have the same meaning. Thanks in advance!!!
Soalan/Question 4 Senarai baki berikut dikeluarkan dari buku Dahlia Enterprise pada 30 Jun 2017 The following list of balances was extracted from the books of Dahlia Enterprise as at 30 June 2017 Imbangan Duga / Trial Balance RM Akaun / Accounts 84,750 Belian/Purchases 149,750 Jualan/Sales 3,250 Pulangan masuk /Return inwards 2,250 Pulangan Keluar/Return outwards 4,750 Pengeluaran/Drawing Inventori/Inventory (1 Jun/June 2016) 12,950 79,750 Bangunan /Building Kenderaan Bermotor/Motor vehicles (kos/cost RM34,750) 22,150 19,350 Peralatan dan kelengkapan /Fixtures and fittings (kos/cost RM24,250) 14,700 Tunai di bank/ Cash at bank 16,550 Gaji/Salaries 3,150 Angkutan masuk / Carriage inwards Angkutan keluar/Carriage onwards 4,300 29,750 Akaun belum terima/Account receivables 14,750 Akaun belum bayar/Accounts payable 3,640 Air dan elektrik/Water and electricity 2,160 Insuran/Insurance 006 500 Hutang lapuk / Bad debts Peruntukan hutang ragu / Allowance for doubtful debts 150 Diskaun dibenarkan /Discount allowed 100 Diskaun diterima/Discount received 4,250 Hasil sewa /Rent revenue 3,000 Kadar/Rates 24,750 Pinjaman daripada bank CIMB/Loan from CIMB bank 750 Faedah daripada pinjaman/Interest on loan 250 Hasil komisen/Commission revenue 110,400 Modal/Capital Maklumat tambahan berikut boleh didapati pada 30 Jun 2017 The following additional information is available as at 30th June 2017; Hasil sewa yang diterima terlebih dahulu berjumlah RM750 Rent revenue received in advance amounting to RM750 1 Pinjaman daripada Bank CIMB diambil pada 1 Oktober 2016 dan caj faedah adalah 2. 8% setahun The loan from CIMB bank was taken on 1st October 2016 and the interest charges is 8% per annum Susut nilai adalah seperti berikut; Depreciation as follow 3. Kenderaan bermotor (20% setahun dengan kaedah baki berkurangan). Motor vehicle (20% per annum on reducing balance method) Peralatan dan Kelengkapan (10% setahun dengan kaedah garis lurus). Fixtures and Fittings (10% per annum on straight line basis) Kadar yang terakru pada 30 Jun 2017 adalah RM50 Rates accrued on 30th June 2017 was RM50. 4. 5 Perbelanjaan insurans berjumlah RM360 adalah untuk Julai 2017. Insurance expenses amounting to RM360 is for July 2017. Hasil komisen sebanyak RM500 masih belum diterima 6 Commission revenue of RM500 was still not received Peruntukan bagi hutang ragu perlu ditingkatkan sebanyak RM750 7. Allowance for doubtful debts should be increased by RM750. Elaun untuk diskaun yang dibenarkan adalah sebanyak 2% dari akaun belum terima. 8 Allowance for discount allowable is at 2% of accounts receivable. Pemilik mengambil RM1,000 untuk membayar yuran latihan anaknya. The owner took RM1,000 to pay his daughter's training fees. 9. 10. Inventori pada 30 Jun 2017 ialah RM19,050. Inventory as at 30th June 2017 is RM19,050 Dikehendaki/Required: Sediakan Penyata Pendapatan Komprehensif untuk Dahlia Enterprise bagi tahun a) kewangan berakhir pada 30 Jun 2017. Prepare Statement of Comprehensive Income for Dahlia Enterprise for the year ended 30 June 2017 (15 markah/marks) Sediakan Penyata Kedudukan Kewangan untuk Dahlia Enterprise bagi tahun b) kewangan berakhir pada 30 Jun 2017. Prepare Statement of Financial Position for Dahlia Enterprise for the year ended 30h June 2017 (20 markah/marks) (Jumlah/Total: 35 markah/marks)
