Professional Documents
Culture Documents
A-6 A-7
A-8
Creditors Group
A-9
Computerisation
A-10
Latest Report
3/15
A-10 (a) Trial Balance Note to candidate: VISION SDN. BHD. represents your company name. Trial Balance as at 28 February 2010: Descriptions Stock as at 30 June 2009 Purchases & Sales Debtors & Creditors Capital Trading, Profit & Loss A/C Good Returns Discount Allowed Water & Electricity Telephone Charges Rental Salaries Refreshment Bank - Public Bank Berhad Cash In Hand Accrual Expenses (Refreshment) Upkeep of Motor Vehicle Upkeep of Furniture & Fittings Furniture & Fittings Provision for Depreciation - Furniture & Fittings Motor Vehicle - BEF 2360 (Cost) Provision for Depreciation - Motor Vehicle Office Equipment Provision for Depreciation - Office Equipment TOTAL: 423,400.00 20,000.00 4,000.00 423,400.00 55,000.00 10,500.00 890.00 120.00 10,000.00 2,000.00 3,500.00 800.00 3,500.00 4,500.00 12,000.00 2,290.00 1,200.00 80,000.00 16,200.00 1,200.00 Debit (RM) 35,800.00 88,200.00 89,400.00 180,000.00 91,900.00 108,000.00 20,500.00 5,300.00 Credit (RM)
4/15 A-10 (b) The debtors & creditors aging analysis report as at 28 February 2010
Current 1 month 2 months 3 months 4 months 5 months Month 6200 6660 6300 5900 4980 8500 3500 5860 6400 3000 5800 5900 5800 5000 4700 4900
Creditors Best Com Sdn. Bhd. Dana Supreme Ltd Farisha Trading
Current 1 month 2 months 3 months 4 months 5 months Month 6700 6800 6400 7400 7300 7500 6500 5400 5800 6000 4400 8200 4900 8600
Date
Stock Value
Opening Stock on Closing Stock on Closing Stock on Opening Stock on Opening Stock on Closing Stock on Opening Stock on Closing Stock on
01 Sept 2009 30 Sept 2009 31 Oct 2009 01 Dec 2010 01 Jan 2010 31 Jan 2010 01 Mar 2010 31 Mar 2010
RM RM RM RM RM RM RM RM
5/15
PART B (TRANSACTIONS)
Remark : Vision SDN BHD represents your company B-1 Invoices received
To: Date : No
Vision Sdn Bhd ############## Description 1 Item 001 2 Item 002 Qty 20 50
Invoice No
7111
Signature :
rita
To: Date : No
Vision Sdn Bhd ############## Description 1 Item 003 2 Item 004 Qty 70 50
Invoice No
1102
Signature :
SHERY
Farisha Trading
No 4B, 1st Floor, Wisma Tirai, 86200 Simpang Renggam, Johor
To: Date : No
Vision Sdn Bhd ############## Description 1 Item 003 2 Item 004 Qty 100 100
Invoice No
3900
Signature :
Lim
6/15
Signature :
To: Date : No
Vision Sdn Bhd ############# Description 1 Item 003 2 Item 004 Qty 50 50
Invoice No
1145
Signature :
To: Date : No
Vision Sdn Bhd ############# Description 1 Item 003 2 Item 004 Qty 50 100
Invoice No
8974
Signature :
Dannywong
7/15
Unit (RM)
Amount
Signature :
twitoree
Unit (RM)
Signature :
SHERY
8/15
Signature :
Farhana
Signature :
Farhana
Signature :
Farhana
9/15
Signature :
Farhana
Signature :
Farhana
Farisha Trading
To: Date : VISION Sdn. Bhd. ############# No: CN129
Description Being discount for your payment of INV 2980 (Jan 2010)
Signature :
lim
10/15
#############
Drew Enterprise Payment for Inv 3001 & Inv 3004 (Feb) Ten Thousand Six Hundred Only Cash / Cheque MBB 765930
No:
7891
RM10,600.00
Signature :
Farhana
#############
Ally Antics Ltd. Payment for Inv 2999 (Jan) Four Thousand Seven Hundred Only Cash / Cheque UOB 382711
No:
7892
RM4,700.00
Signature :
Farhana
#############
Azura Sdn. Bhd. Payment for Inv 3005 & Inv 3006 Ten Thousand Nine Hundred Only Cash / Cheque MBB 102934
No:
7893
RM10,900.00
Signature :
Farhana
10/15
11/15
Signature :
Farhana
Cash / Cheque
PBB 451494
Signature :
Farhana
Signature :
Farhana
Cash / Cheque
12/15
Signature :
Farhana
Cash / Cheque
Amount 1,800.00
1,592.75 Signature :
Farhana
Cash / Cheque
PBB 451495
Signature :
Farhana
Cash / Cheque
PBB 451496
13/15
Description Being payment for Inv 1056 (Jan) & 1088 (Feb)
Signature :
Farhana
Cash / Cheque
PBB 451497
Signature :
Farhana
Cash / Cheque
PBB 451498
Signature :
Farhana
Cash / Cheque
PBB 451499
14/15
B-6
Depreciation Annual depreciatio rate for all fixed assets at the end of the financial year is 10% using straight-line method. Fixed assets depreciation values are calculated annually.
B-7
Accrual Expenses Refreshment expenses for the month of February 2010 is RM 1,200. The amount was paid on 31 March 2010 by cheque (PBB 451450).
B-8
Prepaid Expenses A prepayment rental of RM 300 was wrongly debited into Rental account.
B-9
Adjustment One of the cheques received has been bounced. The bounced cheque number is MBB 102934. Please do the adjustments on this matter.
B-10
Account Type Description Change the Sales to Income in the financial report of Trading, Profit & Loss Account.
B-11
Month-End Processing You have to perform Month-End Processing to close the account of March 2010
B-12
Backup After month-end processing, you have to backup and make sure that your backup files are readable.
15/15
PART C (TRANSACTIONS)
Fill in the blanks by referring to your works. All answers can be obtained from various reports in your data directory of UBS Computerised Accounting System.
Description Cash at bank as at 31st July 2010 Gross Profit Generated from 1st Jan - 31st July 2010 Net Profit for the month of July 2010 Total Net Book Value of Fixed Asset as at 31st July 2010 Total Expenses incurred from 1st Jan - 31st July 2010
Amount (RM)
C-6
1month