ASSIGNMENT/ TUGASAN

_________________________________________________________________________
BBAW2103
FINANCIAL ACCOUNTING
PERAKAUNAN KEWANGAN
SEPTEMBER SEMESTER 2019

SPECIFIC INSTRUCTION / ARAHAN KHUSUS

1. Answer in Malay or English. /

Jawab dalam bahasa Melayu atau bahasa Inggeris.

2. Number of words : 2500 – 3000 words excluding references. /

Jumlah patah perkataan : 2500 – 3000 patah perkataan tidak termasuk rujukan.

3. Submit your assignment ONCE only in a SINGLE file. /

Hantar tugasan SEKALI sahaja dalam SATU fail.

4. Submit your assignment ONLINE. /

Tugasan ini dihantar secara ONLINE.

5. Submission date : 4 th November 2019 until 17 th November 2019. /

Tarikh Penghantaran : 4 hb November 2019 sehingga 17 hb November 2019.

6. This assignment accounts for 60% of the total marks for the course. /
Tugasan ini menyumbang sebanyak 60% dari jumlah markah kursus.
 ASSIGNMENT QUESTION

PURPOSE
The purpose of this assignment is to enhance learners’ understanding on qualitative characteristic
of accounting information and enhance skills to prepare the journal entry, trial balance and
financial statements.

REQUIREMENT
You are required to answer Assignment 1 and Assignment 2. You have to submit both
assignments ONCE only in a single file.

ASSIGNMENT 1: CLO 1
Select one listed company on Bursa Malaysia and access the annual report of the company for
the year ended 2018.

Question 1:
Discuss how ‘feedback value’ and ‘forecast value’ may help users to make better decision.
(12)

Question 2:
Provide four examples of accounting information from the annual report to support your
discussion.
(8)
[Total: 20 marks]
ASSIGNMENT 2: CLO2
Answer all the questions and show your detailed workings clearly and systematically.

Question 1:
Menora Wealth Management completed the following transactions during December in the
current year:

Date Transactions
December 1 Started a financial planning services company by investing RM150,000 cash
and office equipment of RM50,000.
2 Purchased RM12,000 of office equipment on credit.
3 Purchased RM3,000 of office supplies on credit.
4 Completed service for a client and received a payment of RM9,000 cash.
8 Completed service for Syarikat Bizara on credit amounting to RM17,000.
10 Paid the supplier for the office supplies purchased on 3 December.
14 Paid RM9,600 being the annual premium for an insurance policy.
18 Received payment in full from Syarikat Bizara for the service completed on 8
December.
27 Owner withdrew RM6,500 cash from the company to pay personal expenses.
30 Paid RM1,750 cash for the utility bills in December.
31 Received RM20,000 cash from a client for a financial service to be rendered
next year.

Required:

a) Prepare journal entries to record all of the above transactions.

(11.5)
b) Post the journal entries to the three column ledgers.
(6)
c) Prepare the trial balance as at 31 December 2018.
(3)

(Total: 20.5 marks)

Question 2:
The accounts’ balances for Klinik Dr. Aiman as at 31 December 2018 are as follows:

Accounts Debit Credit

RM RM
Cash 11,400
Accounts receivable 3,500
Prepaid insurance 3,150
Clinic supplies 1,250
Clinic equipment 10,650
Accumulated depreciation – Clinic equipment 4,500
Clinic premise 144,750
Accumulated depreciation – Clinic premise 14,375
Land 138,500
Wages payable 2,625
Interest payable 2,750
Notes payable 127,000
Capital, Aiman 129,650
Service revenue 73,000
Wages expense 9,000
Utilities expense 2,750
Insurance expense 2,550
Maintenance expense 5,125
Interest expense 12,750
Clinic supplies expense 3,250
Depreciation expense – Clinic equipment 1,500
Depreciation expense – Clinic premise 3,775
Total 353,900 353,900

Required:
a) Prepare the income statement for the year ended 31 December 2018.
(6.5)
b) Prepare the statement of owner’s equity for the year ended 31 December 2018.
(3)
c) Prepare the balance sheet as at 31 December 2018.
(10)
(Total: 19.5 marks)

[Total: 40 marks]
 SOALAN TUGASAN

TUJUAN
Tujuan tugasan ini adalah untuk mempertingkatkan pemahaman pelajar tentang ciri-ciri kualitatif
keperluan maklumat perakaunan dan mempertingkatkan kemahiran untuk menyediakan catatan
jurnal, imbangan duga dan penyata kewangan.

KEPERLUAN
Anda dikehendaki untuk menjawab Tugasan 1 dan Tugasan 2. Anda perlu menghantar kedua-dua
tugasan dalam SATU fail sahaja.

TUGASAN 1: CLO1
Pilih satu syarikat tersenarai di Bursa Malaysia dan capai laporan tahunan syarikat itu bagi tahun
berakhir 2018.

Soalan 1:
Bincangkan bagaimana ‘nilai maklum balas’ dan ‘nilai ramalan’ dapat membantu pengguna-
pengguna membuat keputusan yang lebih baik.
(12)
Soalan 2:
Berikan contoh-contoh maklumat perakaunan dari laporan tahunan tersebut untuk menyokong
perbincangan anda.
(8)

[Jumlah: 20 markah]
TUGASAN 2: CLO2
Jawab semua soalan dan tunjukkan jalan kerja terperinci anda dengan jelas dan sistematik.

Soalan 1:
Menora Wealth Management menyelesaikan urus niaga – urus niaga berikut sepanjang bulan
Disember di dalam tahun semasa:

Tarikh Urus niaga – urus niaga

Disember 1 Memulakan sebuah syarikat perkhidmatan perancangan kewangan dengan
melaburkan tunai RM150,000 dan peralatan pejabat RM50,000.
2 Membeli RM12,000 peralatan pejabat secara kredit.
3 Membeli RM3,000 bekalan pejabat secara kredit.
4 Menyelesaikan perkhidmatan untuk seorang klien dan menerima bayaran serta
merta RM9,000 tunai.
8 Menyelesaikan perkhidmatan untuk Syarikat Bizara secara kredit berjumlah
RM17,000.
10 Membayar pembekal untuk bekalan pejabat yang dibeli pada 3 Disember.
14 Membayar RM9,600 premium tahunan bagi satu polisi insurans.
18 Menerima bayaran penuh daripada Syarikat Bizara bagi perkhidmatan yang
diselesaikan pada 8 Disember.
27 Pemilik mengeluarkan RM6,500 tunai daripada syarikat untuk membayar belanja
peribadi.
30 Membayar tunai RM1,750 bagi bil utiliti Disember.
31 Menerima RM20,000 tunai daripada seorang klien untuk perkhidmatan
kewangan yang akan diberikan tahun depan.

Dikehendaki:

a) Sediakan catatan-catatan jurnal untuk merekodkan semua urus niaga di atas.

(11.5)

b) Pindah catat catatan-catatan jurnal tersebut ke lejar tiga lajur.

(6)

c) Sediakan Imbangan duga pada 31 Desember 2018.

(3)

(Jumlah: 20.5 markah)

 Soalan 2:
Semua baki-baki akaun bagi Klinik Dr. Aiman pada 31 Disember 2018 adalah seperti berikut:

Akaun-akaun Debit Kredit

RM RM
Tunai 11,400
Akaun belum terima 3,500
Insurans prabayar 3,150
Bekalan klinik 1,250
Peralatan klinik 10,650
Susut nilai terkumpul – Peralatan klinik 4,500
Premis klinik 144,750
Susut nilai terkumpul – Premis klinik 14,375
Tanah 138,500
Upah belum bayar 2,625
Faedah belum bayar 2,750
Nota belum bayar 127,000
Aiman, Modal 129,650
Hasil perkhidmatan 73,000
Belanja upah 9,000
Belanja utility 2,750
Belanja insurans 2,550
Belanja penyenggaraan 5,125
Belanja faedah 12,750
Belanja bekalan klinik 3,250
Belanja susut nilai – Peralatan klinik 1,500
Belanja susut nilai – Premis klinik 3,775
Jumlah 353,900 353,900

Dikehendaki:
a) Sediakan penyata pendapatan bagi tahun berakhir 31 Disember 2018.
(6.5)
b) Sediakan penyata ekuiti pemilik bagi tahun berakhir 31 Disember 2018.
(3)
c) Sediakan lembaran imbangan pada 31 Disember 2018.
(10)
(Jumlah: 19.5 markah)

[Jumlah: 40 markah]