MEKARKOTA (M) SDN. BHD.

30.06.2006
Audit Journal Entries
Debit Credit Debit Credit
RM RM RM RM
1 Audit Fee YE 30.09.2012 800.00
Service Tax 48.00
Printing & Stationery 110.00
Travelling 20.00
Courier & Postage 20.00
Accruals 6,000.00
6,000.00 998.00
2 COST OF WORK DONE - SUBANG 1 26,855.80
COST OF WORK DONE - SUBANG 2 25,135.95
COST OF WORK DONE - LANGAT 1 306,739.96
COST OF WORK DONE - JLN. NENAS 58,064.48
COST OF WORK DONE - KASBAN 2223 874,440.78
COST OF WORK DONE - KASBAN 2224 154,335.27
ATTRIBUTABLE PROFITS - SUBANG 1 241,320.76
ATTRIBUTABLE PROFITS - SUBANG 2 174,438.98
ATTRIBUTABLE PROFITS - LANGAT 1 45,797.82
ATTRIBUTABLE PROFITS - JLN. NENAS 139,247.56
ATTRIBUTABLE PROFITS - KASBAN 2223 193,953.70
ATTRIBUTABLE PROFITS - KASBAN 2225 61.58
REVENUE 649,581.84
COST OF WORK DONE - KASBAN 2225 1,170.00
- 1,445,572.24 1,445,572.24
No. Particulars
Balance Sheet Item Profit and Loss Item
Being adjustment for audit fee for the year ended 30th June 2006
Being adjustment for current year attributable profit/(loss),cost and revenue recognised for the year ended 30th June 2006
We, Ahmad Bin Yusof and Afifah Binti Ahmad being the Directors primarily responsible for the financial management of
Mekarkota (M) Sdn Bhd hereby agreed with the above adjustments and reclassifications and confirmed that the general ledger of
the Company have been updated
----------------------------------------- ----------------------------------------
AHMAD BIN YUSOF AFIFAH BINTI AHMAD
Client: Prepared by: Reviewed by: Reviewed by: Schedule
Subject: WORKING BALANCE SHEET Siti Aishah
Period end: 31 December 2008 Date : 10.10.2012 Date : Date :
W/P Mgmt A/C Audited Bal. Audited Audited bal as
Description Ref 30.09.2012 30.09.2012 2011 per schedule Diff
RM RM RM
FIXED ASSETS - - - - -
CURRENT ASSETS
Trade receivables - -
Other receivables <KB> - - - #REF! #REF!
Amount due to director <KC> - -
Cash and bank balances <LA> 2.00 2.00 - 19,302.93 (19,300.93)
2.00 2.00 - 19,302.93
CURRENT LIABILITIES
Other payables <PB> (10,647.00) A1 2,500 (8,147.00) - 8,649.10 (16,796.10)
Other Creditors -
(10,647.00) (8,147.00) - #REF!
NET CURRENT ASSETS/(LIABILITIES) 10,649.00 8,149.00 - #REF!
#REF! #REF! - #REF!
SHARE CAPITAL <S> 1,000,000.00 1,000,000.00 - 1,000,000.00 -
RETAINED PROFITS <U/W> (5,938.37) 6,859.68 - 6,859.68 -
994,061.63 1,006,859.68 - 1,006,859.68
C3
Control
AJE
DR CR
RM RM RM
RJE
DR CR
FINAL
RM
0 Prepared by: Reviewed by: Reviewed by: Schedule
Working Income Statement Hilmi
31 December 2008 Date : 10.10.2012 Date : Date :
Mgmt A/C Audited
W/P 31.12.2008 2007 RM %
Ref RM RM
TURNOVER 207,029.19 207,029.19 207,029.19 #DIV/0!
Less : COST OF SALES
Discount Received (50.00) (50.00)
COST OF GOODS SOLD 109,382.80 109,382.80 - 109,382.80 #DIV/0!
109,332.80 109,332.80
GROSS PROFIT 97,696.39 97,696.39 - 97,696.39 #DIV/0!
0.47 #DIV/0!
97,696.39 97,696.39 - 97,696.39 #DIV/0!
Less: Administration Expenses
Accounting fee 1,020.00 1,020.00 - 1,020.00 #DIV/0!
Auditors' remuneration <WB> A1 2,500.00 2,500.00 2,500.00 #DIV/0!
Bank charges 375.36 375.36 375.36 #DIV/0!
Depreciation of PPE <FA1> 2,636.70 2,636.70 2,636.70 #DIV/0!
Directors' remuneration 38,240.05 38,240.05 38,240.05 #DIV/0!
E.P.F. contribution 15,977.00 15,977.00 15,977.00 #DIV/0!
Filing fee/disbursements 1,010.00 1,010.00 1,010.00 #DIV/0!
Local & Outstation Travelling 140.00 140.00 140.00 #DIV/0!
Maintenance of office & office equip 879.00 879.00 879.00 #DIV/0!
Penalty 1,814.00 1,814.00 1,814.00 #DIV/0!
Printing & stationery 787.10 787.10 787.10 #DIV/0!
Salaries, wages & allowances 20,766.60 20,766.60 20,766.60 #DIV/0!
Secretarial fee 900.00 900.00 900.00 #DIV/0!
Socso contribution 1,555.90 1,555.90
Sundry expenses 50.00 50.00 50.00 #DIV/0!
Telephone charges 2,185.00 2,185.00 2,185.00 #DIV/0!
Water & electricity charges - - #DIV/0!
- - - #DIV/0!
- - - #DIV/0!
- - - #DIV/0!
- - - #DIV/0!
- - - #DIV/0!
- - - #DIV/0!
- #DIV/0!
88,336.71 90,836.71 - 90,836.71 #DIV/0!
OPERATING PROFIT 9,359.68 6,859.68 - 6,859.68 #DIV/0!
Profit before taxation 9,359.68 6,859.68 - 6,859.68 #DIV/0!
Less: Taxation - - - - #DIV/0!
Profit after taxation 9,359.68 6,859.68 6,859.68 #DIV/0!
Retained profit b/f - - - #DIV/0!
Prior year adjustment - - - - #DIV/0!
Retained profit/(Accumulated losses) c/f 9,359.68 6,859.68 6,859.68 #DIV/0!
2,500.00 - - -
RM RM
Description Dr Cr
C3/2
Year End :
AJE/CJE RJE Audited Bal. Variance
Client :
Subject :
Remarks
RM RM RM
Dr Cr 31.12.2008
Client: 0 Period: 31.12.2008
Subject: EVENTS AFTER THE BALANCE SHEET DATE Prepared by: Hilmi
Date: 10.10.2008
Event after the balance sheet date
We have made enquiries, review the board resolutions and performed certain procedures for the purpose
of determining the subsequent events up to the date on which financial statements are authorised for
issue that may have a material effect on the future.
Work done
We have discussed with the management of the Company.
Review of the board minutes and resolutions.
Conclusion:
Based on our inquiry with management and review of the board minutes and board resolutions,
the Company have no subsequent event after year end.
E
Client : 0 Reviewed by: Schedule
Subject : Property, Plant & Equipment ("PPE")
Year End : 31 December 2008 Date :
Audited Bal. Audited
Ref 31.12.2008 2009
RM RM
At cost 14,093.00 14,093.00 -
Less: Accumulated Depreciation (5,166.10) (5,166.10) -
Carrying amount <FA1> 8,926.90 - - 8,926.90 -
o
8,926.90
ANALYTICAL REVIEW
2008 2007
RM RM RM %
Cost 14,093.00 - 14,093.00 #DIV/0!
Accumulated depreciation (5,166.10) - 5,166.10 #DIV/0!
Carrying Amount 8,926.90 - 8,926.90 #DIV/0!
1) The increase in carrying amount can be analysed as follows:-
RM
Additions during the year - at cost 4,930.00 DN,INV
Valuation during the year -
Disposal during the year - carrying amount -
Written off during the year - carrying amount -
Depreciation charged during the year 2,205.80
Increase in carrying amount 7,135.80
(1,791.10)
Note:- We unable to done analytical review for this item due to Client didnt provide the comparatives figure for current year.
2) The major additions during the financial year were purchase of computers hardware and software. The assets were bought for IT purpose.
We have sighted to invoice for the two addition assets.
WORKDONE
DN -Sighted to debit note
INV-Checked to invoice
FINDINGS
1. Differences balance between detail schedule and GL
Cost Current.Depr Acc.Depr NBV / CA
Balance as per GL 14,093.00 2,636.70 5,166.10 8,926.90
Balance as detail schedule 11,714.00 2,205.80 4,644.80 7,069.20
Differences 2,379.00 430.90 521.30 1,857.70
CONCLUSION
Except finding as above, The PPE has been properly accounted for and gives a true and fair view.
Prepared by: Reviewed by:
Siti Aishah
Description 31.12.2008 Dr Cr
FA
Date : 10.10.2012 Date :
Variance
FINAL
Mgmt a/c Adjustment
RM RM RM
Client : 0 Prepared by: Reviewed by:Reviewed by: Schedule
Subject : Property, Plant and Equipment Schedule Hilmi
Year End : 31 December 2008 Date : 10.10.2012 Date : Date :
NBV
Balance as at Balance as at Balance as at Charge for Balance as at of disposed Profit/(loss)
Rate 1.1.2008 Addition Disposal 31.12.2008 1.1.2008 the year Disposal 31.12.2008 31.12.2008 2007 assets Proceeds on disposal
% RM RM RM RM RM RM RM RM RM RM RM RM RM
Computers 20% 5,414.00 4,730.00 - 10,144.00 2,165.00 2,028.80 - 4,193.80 5,950.20 - - - -
Office Equipment 10% 1,370.00 - - 1,370.00 274.00 137.00 - 411.00 959.00 - - - -
Signboard 20% - 200.00 200.00 - 40.00 - 40.00 160.00 -
<FA> 6,784.00 4,930.00 - 11,714.00 2,439.00 2,205.80 - 4,644.80 7,069.20 - - - -
<FA1-1> <C3/2> <FA1-1> <FA1-1>
Differences (2,379.00) (521.30) (1,857.70)
Additions
1 Date of Location Amount Invoice
purchase RM
10.02.2008 AR Redha Komputer MSI 7378 Desktop KL 2,130.00 INV 786 I
15.02.2008 Soba Tech Compaq Presario C738TU KL 2,600.00 0031 I
09.08.2008 Pewarna Effective Enterprise Office Signboard KL 200.00 PM66776 I
Sample: 4,730.00
Population: 4,930.00
Baisc of selection: All
Coverage: 96%
Depreciation reasonable test WORK DONE
RT Reasonableness test
Property, plant & equipment Computer & SB I Vouched to invoice
RM
At cost 10,344.00 <FA1-1> RT
Depreciation rate 20%
Depreciation charged
Per client 2,068.80 <FA1-1>
Per MAAC 10,344.00 2,068.80
2,068.80
Different -
Property, plant & equipment Office Equipment I Vouched to invoice
RM
At cost 1,370.00 <FA1-1> RT
Depreciation rate 10%
Depreciation charged
Per client 137.00 <FA1-1>
Per MAAC 1,370.00 137.00
137.00
Different -
Descriptions
Total
Suppliers Description
FA1
COST/VALUATION ACCUMULATED DEPRECIATION CARRYING AMOUNT
Client : My E.G. Integrated Networks Sdn Bhd Reviewed by: Schedule
Subject : Cash and bank balances
Year End : 30 June 2010 Date :
Audited Bal. Audited
Ref 30.6.2010 2009
RM RM
Cash at banks
CIMB Bank Berhad <LA-1> 19,302.93 19,302.93 -
(A/C No.: 1228-0004399-05-8) BS,C
Taman Putra Ampang
Cash on hand - - -
C
Total 19,302.93 - - 19,302.93 -
o
19,300.93
WORKDONE
C -Confirmation sent
BS -Checked to bank statement
FINDINGS
1. Difference balance between bank reconcile and cash book
2008
RM
Balance as per cash book 19,302.93
Balance as per bank reconcile 19,461.53
(158.60)
2. Client not provided bank statement as at 31 December 2008
CONCLUSION
The cash and bank balances are fairly stated and represents a true and fair view
Prepared by: Reviewed by:
kuan
RM RM RM
FINAL
Mgmt a/c Adjustment
LA
Date: 23.8.2010 Date :
Description 30.6.2010 Dr Cr
Client : 0 Reviewed by: Schedule
Subject : Other payables
Year End : 31 December 2008 Date :
Audited Bal. Audited
Ref 30.6.2010 2009
RM RM
Other payables N2 1,120.00 A1 2,500.00 3,620.00 -
Accruals
- Director Remuneration N3 4,870.50 4,870.50
- SOCSO N1 158.60 158.60
-
Total 6,149.10 - 2,500.00 8,649.10 -
o
16,796.10
FINDING
N1 December accruals 2008
RM
- Syed Jaafar 14.75
- Nora'shikin Abdul Hadi 7.25
accrued - Aug'08 136.6 - Unable to find supporting document and jurnal entry.
158.6
N2 Azmi Consulting Sdn. Bhd. 1,120.00 - Unable to find supporting document and jurnal entry.
N3 Director remuneration 4,870.50 - Unable to find supporting document and jurnal entry.
As per general ledger
CONCLUSION
Except finding as above, The other payables has been properly accounted for and gives a true and fair view.
PB
Date : 10.10.2012 Date :
Description 30.6.2010 Dr Cr
Prepared by: Reviewed by:
Siti Aishah
RM RM RM
FINAL
Mgmt a/c Adjustment
Client: 0 Prepared by: Reviewed by: Reviewed by: Schedule
Subject: Share Capital Siti Aishah
Period End:31 December 2008 Date : 10.10.2012 Date: Date:
Ref Mgmt A/C Audited Bal. Audited
31.12.08 31.12.08 2007
RM RM RM
Authorised capital
100,000 shares at RM1.00 each 1,000,000.00 1,000,000.00 -
Issued and paid up capital
2 shares at RM1.00 each 1,000,000.00 1,000,000.00 -
o
-
ANALYTICAL REVIEW
WORKDONE
As per general ledger
FINDINGS
No other material exceptions noted.
CONCLUSION
The share capital are fairly stated and represents a true and fair view
RM RM
S
FINAL
Description Adjustment
Dr Cr
Client: - Prepared by: Reviewed by: Reviewed by: Schedule
Subject: Sales Hilmi
Year End : 31 December 2008 Date : 10.10.2012Date : Date :
Audited Bal. Audited
31.12.2008 2007
RM RM

Sales 207,029.19 207,029.19
207,029.19 - - - - 207,029.19 -
o
General information
Sampel Test
Date Particular Ref RM
1.1.2008 Uni. Malaysia Pahang 07/1016 15,455.00
16.1.2008 Uni. Malaysia Pahang 07/1017 14,998.00
26.1.2008 Uni. Malaysia Pahang 07/1017 17,788.00
3.3.2008 Deposit N/A 30,000.00
1.7.2008 Ins. Latihan Perin. Muar 1012 31,219.40
109,460.40
Population 207,029.19
Coverage 53%
WORKDONE
DN -Sighted to debit note
Cl -Checked to correspondance letter
OR -Sighted to official receipt
INV -Sighted to invoice
FINDINGS
No any supporting document provided for verify the transaction
CONCLUSION
Except finding as above, sales has been properly accounted for and gives a true and fair view.
Comment
We unable to find any supporting document for
selected sample
U
Mgmt a/c Adjustment
Description 31.12.2008 Dr Cr
RM RM RM
Client: - Prepared by:
Subject: Cost Of Goods Sold Hilmi
Year End : 31 December 2008 Date : 10.10.2012
Cost of Good Sold
Commission 60,879.50
Purchase 22,706.40
Sub-Contractor 25,796.90
109,382.80 - - -

General information
Sampel Test
Date Particular Ref RM
13.5.2008 M.Arbin 442653 17,788.00
7.7.2008 M.Arbin 442673 4,910.00
24.7.2008 M.Arbin 442676 16,419.00
13.8.2008 Syariah Said 442689 1,616.00
16.10.2008 Sufian Abu Bakar 442601 720.00
22.10.2008 M.Arbin 442603 19,426.50
60,879.50
Population 109,382.80
Coverage 56%
RM RM
Mgmt a/c Adjustment
Description 31.12.2008 Dr Cr
RM
WORKDONE
PV -Sighted to payment voucher
FINDINGS
No any supporting document provided for verify the transaction
CONCLUSION
Except finding as above, COGS has been properly accounted for and gives a true and fair view.
Reviewed by: Reviewed by: Schedule
Date : Date :
Audited Bal. Audited
31.12.2008 2007
RM RM

-
60,879.50
22,706.40
25,796.90
- 109,382.80 -
o
PV Unable to detemine basis of commision
RM
Comment
V
Adjustment
Cr
Client: - Prepared by:
Subject: Director and Staff Cost Hilmi
Year End : 31 December 2008 Date : 10.10.2012
Director remuneration 38,240.05
Staff Cost
Salaries and Allowance 20,766.60
EPF 15,977.00
SOCSO 1,555.90
76,539.55 - - -

Reasonable Test
Salaries and Allowance 20,766.60
(+) Director Remuneration 15,977.00
36,743.60
EPF 15,977.00
EPF % 43% - Amount not reasonable, normal EPF is 11% to 17% from gross salaries
WORKDONE
PV -Sighted to payment voucher
Mgmt a/c Adjustment
Description 31.12.2008 Dr Cr
RM RM RM
FINDINGS
No any supporting document provided for verify the transaction
CONCLUSION
Except finding as above, COGS has been properly accounted for and gives a true and fair view.
Reviewed by: Reviewed by: Schedule
Date : Date :
Audited Bal. Audited
31.12.2008 2007
RM RM

-
20,766.60
15,977.00
1,555.90
- 38,299.50 -
o
- Amount not reasonable, normal EPF is 11% to 17% from gross salaries
V
Adjustment
Cr
RM