SOALAN 3, QUESTION 3 (30 MARKAH/MARKS) Berikut merupakan baki akaun belum terlaras Perniagaan Kuku Besi pada 30 Mac 2021/ The unadjusted account balances as at 30 Mac 2021 for Perniagaan Kuku Besi are as follows: Akaun/ Accounts Akaun Belum Bayar/ Accounts Payable Akaun Belum Terimal Accounts Receivable Bekalan/ Supplies Belanja Iklan/ Advertising Expense Belanja Upah dan Gaji/ Wages and Salaries Expenses Hasil Perkhidmatan Belum Terperoleh/ Unearned Service Revenue Hasil Perkhidmatan/ Service Revenue Insurans Prabayar/ Prepaid Insurance Modal Capital Peralatan Pejabat / Office Equipment Sewa Prabayar/ Prepaid Rent Tunai Cash RM 2,550 27,180 8,250 450 5,625 18,750 57,555 6,750 112,500 54,375 18,000 70,725 Maklumat tambahan/ Additional information: 1. Peralatan pejabat telah dibeli pada 1 Ogos 2020 mempunyai anggaran usia guna 10 tahun dengan nilai sisa RM375/ Office equipment purchased on August 1, 2020 has an estimated usage of 10 years with a residual value of RM375. 2. Sewa prabayar adalah untuk tempoh enam (6) bulan bermula 1 Mac 2021/ Prepaid rental is for six (6) months commencing March 1, 2021. 3. Sebanyak 40% daripada hasil perkhidmatan belum terperoleh belum dilaksanakan/ A total of 40% of the unearned service revenue is still not earned. 4. Insurans prabayar adalah untuk tempoh setahun bermula 1 Februari 2021/ Prepaid insurance is for one year commencing February, 1 2021. 5. Bil utiliti bagi bulan Mac sebanyak RM1,300 belum dibayar/ The utility bill for March of RM1,300 has not been paid. Baki bekalan pejabat pada 30 Mac 2021 berjumlah RM5,000/ The balance of office supplies as of 30 March 2021 amounted to RM5,000. 6. Dikehendaki/ Required: a) Sediakan catatan jurnal pelarasan bagi setiap urus niaga yang berkaitan/ Prepare the adjusting entries for related transactions. (12 markah/ marks) b) Sediakan imbangan duga terlaras KRK pada 31 Mac 2021/ Prepare an adjusted trial balance for KRK as of 31 March 2021. (12 markah/ marks) c) Nyatakan empat (4) item dalam imbangan duga belum terlaras Perniagaan Kuku Besi yang memerlukan pelarasan/ Specify four (4) items in unadjusted trial balance of Perniagaan Kuku Besi that require adjustment. (2 markah/ marks) d) Jelaskan mengapa setiap item yang dinyatakan dalam a) perlu dibuat pelarasan/ Explain why each item specified in a) needs an adjustment. (4 markah/ marks) SOALAN 3, QUESTION 3 (30 MARKAH/MARKS) Berikut merupakan baki akaun belum terlaras Perniagaan Kuku Besi pada 30 Mac 2021/ The unadjusted account balances as at 30 Mac 2021 for Perniagaan Kuku Besi are as follows: Akaun/ Accounts Akaun Belum Bayar/ Accounts Payable Akaun Belum Terimal Accounts Receivable Bekalan/ Supplies Belanja Iklan/ Advertising Expense Belanja Upah dan Gaji/ Wages and Salaries Expenses Hasil Perkhidmatan Belum Terperoleh/ Unearned Service Revenue Hasil Perkhidmatan/ Service Revenue Insurans Prabayar/ Prepaid Insurance Modal Capital Peralatan Pejabat / Office Equipment Sewa Prabayar/ Prepaid Rent Tunai Cash RM 2,550 27,180 8,250 450 5,625 18,750 57,555 6,750 112,500 54,375 18,000 70,725 Maklumat tambahan/ Additional information: 1. Peralatan pejabat telah dibeli pada 1 Ogos 2020 mempunyai anggaran usia guna 10 tahun dengan nilai sisa RM375/ Office equipment purchased on August 1, 2020 has an estimated usage of 10 years with a residual value of RM375. 2. Sewa prabayar adalah untuk tempoh enam (6) bulan bermula 1 Mac 2021/ Prepaid rental is for six (6) months commencing March 1, 2021. 3. Sebanyak 40% daripada hasil perkhidmatan belum terperoleh belum dilaksanakan/ A total of 40% of the unearned service revenue is still not earned. 4. Insurans prabayar adalah untuk tempoh setahun bermula 1 Februari 2021/ Prepaid insurance is for one year commencing February, 1 2021. 5. Bil utiliti bagi bulan Mac sebanyak RM1,300 belum dibayar/ The utility bill for March of RM1,300 has not been paid. Baki bekalan pejabat pada 30 Mac 2021 berjumlah RM5,000/ The balance of office supplies as of 30 March 2021 amounted to RM5,000. 6. Dikehendaki/ Required: a) Sediakan catatan jurnal pelarasan bagi setiap urus niaga yang berkaitan/ Prepare the adjusting entries for related transactions. (12 markah/ marks) b) Sediakan imbangan duga terlaras KRK pada 31 Mac 2021/ Prepare an adjusted trial balance for KRK as of 31 March 2021. (12 markah/ marks) c) Nyatakan empat (4) item dalam imbangan duga belum terlaras Perniagaan Kuku Besi yang memerlukan pelarasan/ Specify four (4) items in unadjusted trial balance of Perniagaan Kuku Besi that require adjustment. (2 markah/ marks) d) Jelaskan mengapa setiap item yang dinyatakan dalam a) perlu dibuat pelarasan/ Explain why each item specified in a) needs an adjustment. (4 markah/ marks)