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Posted on Jun 03, 2024

Please read the question carefully. The question is translated into English at every line. SOALAN (QUESTION) 2 (20 MARKAH/ MARKS) A. Berikut adalah penyata penyesuaian

Please read the question carefully. The question is translated into English at every line. image text in transcribed

SOALAN (QUESTION) 2 (20 MARKAH/ MARKS) A. Berikut adalah penyata penyesuaian bank yang disediakan oleh Handal Enterprise bagi bulan September, 2020. (The following is the bank reconciliation statement prepared by Handal Enterprise for the month of September, 2020). Handal Enterprise Penyata penyesuaian bank pada 30 September, 2020 (Bank reconciliation statement as at 30th September, 2020) RM RM Baki tunai seperti di penyata bank (Cash balance per bank statement) 7.000 Tambah: Deposit dalam perjalanan (Add:Deposit in transit) 5.700 12.700 Tolak Cek belum serah (Less: Unpresented checks) (6.000) Baki tunai terlaras (Adjusted cash balance) 6.700 5,459 Baki tunai belum laras di buku perniagaan (unadjusted Cash balance per business books) Tambah: Kesilapan akaun belum bayar (Add: Accounts payable Error) Tambah: Kutipan daripada jualan kredit (Add: Collection from a credit sales) 81 1.560 1.641 7.100 40 TolakCaj bank (Less:Bank charges) Tolak Cek dipulangkan Pelanggan Lee (Less:Returned check - Customer Lee) Baki tunai terlaras (Adjusted cash balance) 360 (400) 6.700 B. Dikehendaki (Required): (a) Berdasarkan penyata penyesuaian bank tersebut, sediakan catatan jurnal yang diperlukan bagi Handal Enterprise pada 30 September, 2020. (Based on the bank reconciliation statement prepare the necessary journal entries for Handal Enterprise at 30th September, 2020). (8 markah/marks) (6) "Baki penyata bank yang diterima daripada bank tidak boleh mempunyai baki yang berbeza dengan apa yang telah direkodkan di buku perniagaan Handal Enterprise" jelaskan secara ringkas kenapa anda bersetuju/ tidak bersetuju dengan kenyataan ini.{"Bank Statement balance received from the banker cannot have a different balance with what has been recorded in Handal Enterpise business book". Briefly explain why you agree/ disagree with this statement (2 markah/ marks) Keretakita Enterprise mempunyai baki akaun belum terima sebanyak RM60,000 dan akaun elaun hutang ragu mempunyai baki kredit sebanyak RM500 sebelum pelarasan pada 31 Julai, 2020. Perniagaan menganggarkan bahawa akaun-akaun yang tidak dapat dikutip sebanyak 1% daripada baki akaun belum terima. Tahun kewangan Keretakita Enterprise berakhir setiap 31 Julai. Pada 15 Ogos, 2020, Keretakita membuat keputusan untuk menghapuskira akaun belum terima, Ross sebanyak RM200. (Keretakita Enterprise business had accounts receivable balance of RM60,000 and allowance for doubtfuldebt accounts had a credit balance of RM500 before adjustment at 31st July, 2020. The business estimated that its uncollectible accounts would amount to 1% from accounts receivable balance. Keretakita Enterprise fiscal year ends every 31st July. On 15th August, 2020. Keretakita decided to write off accounts receivables, Ross, in the amount of RM200). Dikehendaki (Required) (a) Sediakan catatan jurnal untuk buku perniagaan Keretakita Enterprise pada tarikh berikut: (Prepare the necessary journal entries for Keretakita Enterprise business book on the following dates) () 31 Julai, 2020 (31 July, 2020: () 15 Ogos 2020 (15) August, 2820) (6 markah/ marks) (b) "Pendekatan kaedah langsung yang di gunapakai untuk merekod akaun hutang ragu dan belanja hutang lapuk perniagaan dapat memberikan maklumat perakaunan yang lebih tepat dan mematuhi piawai perakaunan." Adakah anda bersetuju/ tidak bersetuju dengan kenyataan ini jelaskan jawapan anda dengan ringkas. ("Direct method approach applied to record business doubtful debt accounts and bad debts expenses do provide accounting information that is more accurate and comply with the accounting standards. Do you agree or disagree with this statement? Briefly explain your answer. (4 markah/ marks) SOALAN (QUESTION) 2 (20 MARKAH/ MARKS) A. Berikut adalah penyata penyesuaian bank yang disediakan oleh Handal Enterprise bagi bulan September, 2020. (The following is the bank reconciliation statement prepared by Handal Enterprise for the month of September, 2020). Handal Enterprise Penyata penyesuaian bank pada 30 September, 2020 (Bank reconciliation statement as at 30th September, 2020) RM RM Baki tunai seperti di penyata bank (Cash balance per bank statement) 7.000 Tambah: Deposit dalam perjalanan (Add:Deposit in transit) 5.700 12.700 Tolak Cek belum serah (Less: Unpresented checks) (6.000) Baki tunai terlaras (Adjusted cash balance) 6.700 5,459 Baki tunai belum laras di buku perniagaan (unadjusted Cash balance per business books) Tambah: Kesilapan akaun belum bayar (Add: Accounts payable Error) Tambah: Kutipan daripada jualan kredit (Add: Collection from a credit sales) 81 1.560 1.641 7.100 40 TolakCaj bank (Less:Bank charges) Tolak Cek dipulangkan Pelanggan Lee (Less:Returned check - Customer Lee) Baki tunai terlaras (Adjusted cash balance) 360 (400) 6.700 B. Dikehendaki (Required): (a) Berdasarkan penyata penyesuaian bank tersebut, sediakan catatan jurnal yang diperlukan bagi Handal Enterprise pada 30 September, 2020. (Based on the bank reconciliation statement prepare the necessary journal entries for Handal Enterprise at 30th September, 2020). (8 markah/marks) (6) "Baki penyata bank yang diterima daripada bank tidak boleh mempunyai baki yang berbeza dengan apa yang telah direkodkan di buku perniagaan Handal Enterprise" jelaskan secara ringkas kenapa anda bersetuju/ tidak bersetuju dengan kenyataan ini.{"Bank Statement balance received from the banker cannot have a different balance with what has been recorded in Handal Enterpise business book". Briefly explain why you agree/ disagree with this statement (2 markah/ marks) Keretakita Enterprise mempunyai baki akaun belum terima sebanyak RM60,000 dan akaun elaun hutang ragu mempunyai baki kredit sebanyak RM500 sebelum pelarasan pada 31 Julai, 2020. Perniagaan menganggarkan bahawa akaun-akaun yang tidak dapat dikutip sebanyak 1% daripada baki akaun belum terima. Tahun kewangan Keretakita Enterprise berakhir setiap 31 Julai. Pada 15 Ogos, 2020, Keretakita membuat keputusan untuk menghapuskira akaun belum terima, Ross sebanyak RM200. (Keretakita Enterprise business had accounts receivable balance of RM60,000 and allowance for doubtfuldebt accounts had a credit balance of RM500 before adjustment at 31st July, 2020. The business estimated that its uncollectible accounts would amount to 1% from accounts receivable balance. Keretakita Enterprise fiscal year ends every 31st July. On 15th August, 2020. Keretakita decided to write off accounts receivables, Ross, in the amount of RM200). Dikehendaki (Required) (a) Sediakan catatan jurnal untuk buku perniagaan Keretakita Enterprise pada tarikh berikut: (Prepare the necessary journal entries for Keretakita Enterprise business book on the following dates) () 31 Julai, 2020 (31 July, 2020: () 15 Ogos 2020 (15) August, 2820) (6 markah/ marks) (b) "Pendekatan kaedah langsung yang di gunapakai untuk merekod akaun hutang ragu dan belanja hutang lapuk perniagaan dapat memberikan maklumat perakaunan yang lebih tepat dan mematuhi piawai perakaunan." Adakah anda bersetuju/ tidak bersetuju dengan kenyataan ini jelaskan jawapan anda dengan ringkas. ("Direct method approach applied to record business doubtful debt accounts and bad debts expenses do provide accounting information that is more accurate and comply with the accounting standards. Do you agree or disagree with this statement? Briefly explain your answer. (4 markah/ marks)