Accounting Assignment, UPM, Malaysia Tujuan tugasan ini adalah untuk meningkatkan kcholchan pclajar mernahamt transaksi transaksi perakaunan
University | Universiti Putra Malaysia (UPM) |
Subject | Accounting |
Tujuan tugasan ini adalah untuk meningkatkan kcholchan pclajar mernahamt transaksi transaksi perakaunan dan dapat mcmbcntuk pcnyata kcwangan.
SOALAN 1
- Berikut adalah urus niaga yang diperolehi daripada rekod perakaunan Perniagaan Zamil.
Memulakan perniagaan dengan membawa masuk asset-aset yang berikut sebagai modal:
Tunai di tangan       5,000
Tunai di bank        25,000
Kenderaan.         18,000
- Pinjaman dari pihak Bank telah diluluskan berjumlah       50,000
RM50,000 dengan kadar faedah 4% setahun selama 5 tahun telah dikreditkan kedalam akaun bank. - Membeli perabot daripada Kedai Perabot Ellen secara kredit      2,800
- Belian barang niaga secara tunai         1,200
Jualan tunai          850 - Belian barang niaga secara kredit daripada Pembekal Johan     6,300
- Ambilan barang niaga untuk kegunaan keluarga      500
- Pulangan barangan rosak kepada Pembekal Johan      150
- Jualan secara kredit kepada Kedai Lia         2,600
- Bayar Pembekal Johan dengan cek       5,900
- Diskaun diterima dari Pembekal Johan          250
- Kedai Lia memulangkan barang salah jenama     210
- Membayar bahan promosi dengan cek        800
- Terima tunai daripada Kedai Lia             950
- Jualan tunai            1,700
- Belian barang niaga secara kredit daripada Maiden Sdn Bhd       6,700
- Membayar kos membaiki kenderaan secara tunai          320
- Membayar pinjaman dan kadar faedah bulanan
Principle         833
Faedah        167 - Membayar sewa kedai dengan cek      2500
- Jualan tunai          2100
- Menjelaskan bill elektrik dan air secara tunai         550
- Menjelaskan bill talipon dan internet secara tunai       150
- Jualan secara kredit pada Syarikat Elma Sdn Bhd        3,500
- Membayar gaji pekerja, caruman KWSP dan Socso melalui bank seperti berikut:
Gaji      5,000
KWSPÂ Â Â Â 550
Socso    50 - Ambilan tunai oleh pemilik untuk kegunaan sendiri        3.000
- Membeli bang niaga dari Pembekal Johan secara kredit   3,500
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