Accounting Case Study Assignment : Perniagaan Lau’s Financial Records for the Year Ended 31 December 20X3

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Assignment Type

Individual Assignment

Subject

Perniagaan Lau Annual Financial Statements

Uploaded by Malaysia Assignment Help

Date

08/06/2025

Perniagaan Lau tidak mengamalkan sistem catatan bergu. Berikut adalah maklumat perniagaannya pada 31 Disember 20X3.

	1 Januari	20X3	31 Disember	20X3
		RM		RM
Perabot (kos)	28	200		?
Susut nilai terkumpul perabot	12	300		?
Bank	3	400		?
Sewa prabayar	1	800		?
Inventori	15	480	16	100
Utiliti belum bayar		840		660
Akaun Kawalan Belum Terima	18	340	22	500
Akaun Kawalan belum Bayar	12	800	13	300

Buku Tunai (Ringkasan)

RM		RM
Akaun belum terima	180 900	Perabot	8 200
		Promosi	3 400
		Utiliti	5 200
		Ambilan	7 000
		Sewa	22 500
		Akaun belum bayar	71 200

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Maklumat Tambahan

i. Kirim nota kredit kepada seorang pelanggan bernilai RM460.
ii. Diskaun diberi RM890.
iii. Ambilan barang niaga untuk kegunaan kediaman berjumlah RM130 sebulan mulai 1 Ogos 20X3 terlupa rekod.
iv. Bayar sewa RM4 500 untuk 3 bulan berakhir 28 Februari 20X4.
v. Perabot disusut nilaikan 10% setahun mengikut kaedah baki berkurangan.

Anda dikehendaki menyediakan:

(a) Akaun Kawalan Belum Terima;
(b) Akaun Kawalan Belum Bayar;
(c) Akaun Perdagangan dan Untung Rugi bagi tahun berakhir 31 Disember 20X3;
(d) Penyata Kedudukan Kewangan pada 31 Disember 20X3.

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