trial set 4 b
TRANSCRIPT
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A-1 Data Directory : Create a new data directory named
VISIONACC and maintain the full set of accounting entries here.
A-2 Company Name :
A-3 Type : Sole Proprietorship
A-4 Nature of Business : Trading
A-5 Registered Address : No. 23C, Jalan Lido Utama 2/3,86000 Kluang, Johor
Tel: 07-7422331 Fax: 07-7332211
A-6 Accounting Year : 01 July 2009 - 30 June 2010
A-7 Bathches Maintained : Purchases Book
Sales Book
Returns Outwards
Returns Inwards
Bank BookCash Book
General Journal
A-8 Creditors Group : There are 2 types of Creditors Control, set
them as:
- Trade Creditors
- Sundry Creditors
A-9 Computerisation : Start using UBS Computerised Accounting
System to handle the accounting entries from01 March 2010
A-10 Latest Report : The following are the latest reports
PART A(COMPANY DETAILS)
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A-10 (a) Trial Balance
Note to candi date: VISION SDN. BHD. represents y ou r com pany n ame.
Trial Balance as at 28 February 2010:
Debit (RM) Credit (RM)
35,800.00
88,200.00 180,000.00
89,400.00 91,900.00
108,000.00
20,500.00
3,500.00 5,300.00
800.00
3,500.00
4,500.00
12,000.00
2,290.00
1,200.00
80,000.00
16,200.001,200.00
890.00
120.00
10,000.00
2,000.00
55,000.00
10,500.00
20,000.00
4,000.00
423,400.00 423,400.00
Stock as at 30 June 2009
Descriptions
Capital
Trading, Profit & Loss A/C
Motor Vehicle - BEF 2360 (Cost)
Provision for Depreciation - Motor Vehicle
Provision for Depreciation - Furniture & Fittings
Discount Allowed
Accrual Expenses (Refreshment)
Purchases & Sales
Good Returns
Rental
Refreshment
Debtors & Creditors
Bank - Public Bank Berhad
Cash In Hand
Upkeep of Motor Vehicle
Upkeep of Furniture & Fittings
Salaries
Water & Electricity
Telephone Charges
TOTAL:
Office Equipment
Provision for Depreciation - Office Equipment
Furniture & Fittings
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A-10 (b) The debtors & creditors aging analysis report as at 28 February 2010
DebtorsCurrent
Month1 month 2 months 3 months 4 months 5 months
Azura Sdn. Bhd. 6200 5900 3500 3000 5900 5000
Ally Antics Ltd. 6660 4980 5860 5800 - 4700
Drew Enterprise 6300 8500 6400 - 5800 4900
CreditorsCurrent
Month
1 month 2 months 3 months 4 months 5 months
Best Com Sdn. Bhd. 6700 - 7500 - 6000 -
Dana Supreme Ltd 6800 7400 6500 5400 4400 4900
Farisha Trading 6400 7300 - 5800 8200 8600
A-10 (c) Stock Value
01 Sept 2009
30 Sept 2009
31 Oct 2009
01 Dec 2010
01 Jan 2010
31 Jan 2010
01 Mar 2010
31 Mar 2010
Opening Stock on
Closing Stock on
Stock Value
30,000.00RM
38,000.00RM
39,000.00RM
42,000.00RM
35,000.00RM
Closing Stock on
40,000.00RM
49,000.00RM
55,000.00RM
Date
Opening Stock on
Closing Stock on
Closing Stock on
Opening Stock on
Opening Stock on
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Remark : Vision SDN BHD represents your company
B-1 Invoices received
To: Vision Sdn Bhd Invoice No 7111
Date : ##############
No Qty Unit (RM) Amount
1 20 1200.00 24,000.00
2 50 200.00 10,000.00
34,000.00
Signature :
To: Vision Sdn Bhd Invoice No 1102
Date : ##############
No Qty Unit (RM) Amount
1 70 120.00 8,400.00
2 50 100.00 5,000.0013,400.00
Signature :
To: Vision Sdn Bhd Invoice No 3900
Date : ##############
No Qty Unit (RM) Amount
1 100 125.00 12,500.00
2 100 100.00 10,000.00
22,500.00
Signature :
Dana Supreme Ltd
Description
Item 003
Item 004
Item 003
Item 004
Farisha Trading
Description
SHERY
No 101A, Jalan Merlimau, Taman Setia, 86000 Kluang Johor
No 83, Jalan Tiga Belas, Taman Sri Jaya, 86300 Renggam Johor
No 4B, 1st Floor, Wisma Tirai, 86200 Simpang Renggam, Johor
Lim
PART B (TRANSACTIONS)
Best Com Sdn. Bhd.
Description
rita
Item 001
Item 002
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To: Vision Sdn Bhd Invoice No 7149
Date : #############
No Qty Unit (RM) Amount
1 20 100.00 2,000.00
2 50 200.00 10,000.00
12,000.00
Signature :
To: Vision Sdn Bhd Invoice No 1145
Date : #############
No Qty Unit (RM) Amount
1 50 80.00 4,000.00
2 50 50.00 2,500.00
6,500.00
Signature :
To: Vision Sdn Bhd Invoice No 8974
Date : #############
No Qty Unit (RM) Amount1 50 100.00 5,000.00
2 100 30.00 3,000.00
8,000.00
Signature :
Best Com Sdn. Bhd.
Description
Item 001
Item 002
rita
Description
No. 49, Jalan Hang Tuah 5, Taman Muhibbah, 86000 Kluang Johor.
Item 003
Item 004
Dannywong
Dana Supreme Ltd
Description
Item 003
Item 004
SHERY
TRIO WORLD MARKETING BHD
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To: Vision Sdn Bhd Invoice No 9372
Date : #############
No Qty Unit (RM) Amount
1
455.00
Signature :
To: Vision Sdn Bhd Invoice No 2222
Date : #############
No Qty Unit (RM) Amount
1 200.00
2 0.00200.00
Signature :
Upkeep of vehicle BEF 2360
Description
Upkeep and service of furniture
SHERY
GOH MOTORS SDN. BHD.
Description
twitoree
TOH FURNITURE SDN. BHD.
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B-2 Invoices Sent
To: Azura Sdn. Bhd. Invoice No 3011
Date : #############
No Qty Unit (RM) Amount
1 30 300.00 9,000.00
2 100 300.00 30,000.00
39,000.00
Signature :
To: Ally Antics Ltd. Invoice No 3012
Date : #############
No Qty Unit (RM) Amount
1 700 90.00 63,000.00
2 500 10.00 5,000.00
68,000.00
Signature :
To: Drew Enterprise Invoice No 3013
Date : #############
No Qty Unit (RM) Amount1 500 80.00 40,000.00
2 500 80.00 40,000.00
80,000.00
Signature :
Farhana
VISION SDN. BHD.
Description
DO 1234
Farhana
DO 1235
VISION SDN. BHD.
Description
DO 1239
DO 1236
DO 1237
VISION SDN. BHD.
Description
Farhana
DO 1238
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B-3 Debit and Cedit Notes
To: Drew Enterprise No: CN 0119
Date : #############
Amount
100.00
100.00
Signature :
To: Dana Supreme Ltd No: DN 306
Date : #############
Amount
150.00
150.00
Signature :
To: VISION Sdn. Bhd. No: CN129
Date : #############
Amount250.00
250.00
Signature :
DescriptionBeing discount for your payment of INV 2980 (Jan 2010)
lim
Farisha Trading
Farhana
VISION SDN. BHD.
Farhana
VISION SDN. BHD.
Description
Being discount for your cash payment
Description
Goods Returned (Inv 1145)
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B-4 Official Receipts for the month of July:
Date : ############# No: 7891
Received From : Drew Enterprise
Payment For : Payment for Inv 3001 & Inv 3004 (Feb)
Amount (RM) : Ten Thousand Six Hundred Only
RM10,600.00 Cash / Cheque MBB 765930 Signature :
Date : ############# No: 7892
Received From : Ally Antics Ltd.
Payment For : Payment for Inv 2999 (Jan)
Amount (RM) : Four Thousand Seven Hundred Only
RM4,700.00 Cash / Cheque UOB 382711 Signature :
Date : ############# No: 7893
Received From : Azura Sdn. Bhd.
Payment For : Payment for Inv 3005 & Inv 3006
Amount (RM) : Ten Thousand Nine Hundred Only
RM10,900.00 Cash / Cheque MBB 102934 Signature :
OFFICIAL RECEIPT
Farhana
VISION SDN. BHD.
VISION SDN. BHD.
OFFICIAL RECEIPT
Farhana
OFFICIAL RECEIPT
VISION SDN. BHD.
Farhana
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B-5 Payment Vouchers for the month of July:
To: Mr. Lim Payment Vouc her 5553
Date : #############
No Amount
1 850.00
850.00
Signature : PBB 451494
To: Bank Simpanan Nasional Payment Vouc her 5554
Date : #############
No Amount
1 120.00
2 270.00
390.00
Signature :
To: Radzi Advetisements Payment Vouc her 5555
Date : #############
No Amount1 200.00
200.00
Signature :
Water & Electricity
Telephone Charges
Advertisements (Banner)
Cash / Cheque
Cash / Cheque
Farhana
VISION SDN. BHD.
Cash / Cheque
Description
Description
VISION SDN. BHD.
Farhana
VISION SDN. BHD.
Farhana
Description
Rental for the month of July
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To: Goh Motors Sdn. Bhd. Payment Vouch er 5556
Date : ###############
No Amount
1 455.00
455.00
Signature :
To: Sarina bte Mazlan Payment Vouch er 5557
Date : ###############
No Amount
1 1,800.00
Less: EPF 198.00RM
Less: SOCSO 9.25RM
1,592.75
Signature : PBB 451495
To: Best Com Sdn. Bhd. Payment Vouch er 5558
Date : ###############
No Amount1 6,000.00
6,000.00
Signature : PBB 451496
Being payment for Inv 7012 (Feb 2010)
Farhana Cash / Cheque
Description
VISION SDN. BHD.
Description
Being payment for Inv 9372
Farhana
VISION SDN. BHD.
Cash / Cheque
VISION SDN. BHD.
Salary - July 2010
Farhana Cash / Cheque
Description
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To: Dana Supreme Ltd Payment Vouch er 5559
Date : ###############
No Amount
1 9,300.00
9,300.00
Signature : PBB 451497
To: Farisha Trading Payment Vouch er 5560
Date : ###############
No Amount
1 16,800.00
16,800.00
Signature : PBB 451498
To: Toh Furniture Payment Vouch er 5561
Date : ###############
No Amount1 200.00
200.00
Signature : PBB 451499
DescriptionBeing payment for Inv 2222
Farhana Cash / Cheque
VISION SDN. BHD.
Description
Being payment for Inv 1029 & 1102
Farhana Cash / Cheque
VISION SDN. BHD.
VISION SDN. BHD.
Description
Being payment for Inv 1056 (Jan) & 1088 (Feb)
Farhana Cash / Cheque
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B-6 Depreciation
B-7 Accrual Expenses
B-8 Prepaid Expenses
A prepayment rental of RM 300 was wrongly debited into Rental account.
B-9 Adjustment
B-10 Account Type Description
B-11 Month-End Processing
You have to perform Month-End Processing to close the account of March 2010
B-12 Backup
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.
Refreshment expenses for the month of February 2010 is RM 1,200. The
amount was paid on 31 March 2010 by cheque (PBB 451450).
One of the cheques received has been bounced. The bounced cheque
number isMBB 102934. Please do the adjustments on this matter.
Change the Sales to Income in the financial report of Trading, Profit &
Loss Account.
After month-end processing, you have to backup and make sure that your
backup files are readable.
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No.
C-1
C-2
C-3
C-4
C-5
C-6 Debtors and Creditors Aging Analysis
Balance as at31-07-2010 CurrentMonth 1month 2 months 3 months 4 months 5 months
Shen Sdn. Bhd.
Ally Antics Ltd.
Drew Enterprise
Best Com Sdn. Bhd.
Dana Supreme Ltd
Farisha Trading
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.
PART C (TRANSACTIONS)
Amount (RM)Description
Total Expenses incurred from 1st Jan - 31st July 2010
Name
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