Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
1
CONFIDENTIAL AC/MAY 2018/ACC106/TEST1
QUESTION 1
a. Current assets:
Current liabilities:
(4√ x 1= 4 marks)
(3√ x 1 = 3 marks)
QUESTION 2
1 Asset√ Cash √
Owner’s Capital √
equity√
3 Expenses√ Purchases √
Liability√ AP-Kek Lapis
Asam Bhd √
9 Asset√ Bank √
Revenue√ Sales √
(20√ x ½= 10 marks)
2
CONFIDENTIAL AC/MAY 2018/ACC106/TEST1
QUESTION 3
Senang Enterprise /
Statement of Profit or Loss for the year ended 30th June 2018/
RM RM RM
Sales 170,500 /
Purchases 78,000 /
COGS (68,820)
110,100
Stationeries 440/
Carriage outwards 800/
Senang Enterprise
Statement of Financial Position as 30th June 2018/
RM
RM RM Carrying
Cost (Acc Dep) Amount
Non-current assets
Motor vehicle 100,000 / (20,350)// 79,650
Furniture& fittings 40,000 / (15,500) // 24,500
154,150
Current assets
Bank 44,400/
4
CONFIDENTIAL AC/MAY 2018/ACC106/TEST1
116,600
270,750
Financed by:
Owner’s equity
Capital 42,750 /
79,200
Non-current liabilities
Current liabilities
270,750
(26/ x½ = 13 MARKS)
(TOTAL: 33 MARKS)