Lembaran kerja

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Lembaran Kerja Ace Trading

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Lembaran kerja

  1. 1. Example WorksheetGiven below is the trial balance as at 31.12.2005 Adjusted Trial Trial Balance Adjusment Trading Account Profit and LossACE TRADING BalanceDetails Debit Credit Debit Credit Debit Credit Debit Credit Debit (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM)Bank 20000 20000Trade Receivables(AR)Akaun Belum Terima 12000 12000Peruntukan Hutang Ragu(Provision for Doubtful Debts) 200 400 600Building 100000 100000(-)1Depreciation Building 20% 20000 1000 21000Office Equipment 18000 18000(-)1Depreciation 33.33% 6000 2000 8000Insurance 1800 600 1200 1200Trade Payables (AP)/Akaun Belum Bayar 14000 14000Loan 40000 40000Wages 20000 20000 20000Sales 150000 150000 150000Purchases 90000 90000 90000Advertising 12000 12000 12000Water, electricity and telephone 3000 300 3300 3300Stationery 1800 1800 1800Commision receivable 3600 1200 4800Interest Expense 2000 400 2400 2400Capital 46800 46800Belanja Insurans Terdahulu (a) 600 600Belanja Telefon terakru (b) 300 300Komisyen diterima terakru © 1200 1200Belanja Faedah Terakru (d) 400 400Belanja Susutnilai bangunan (e) 1000 1000 1000Belanja Susutnilai peralatan pejabat (f) 2000 2000 2000Peruntukan Hutang Ragu Trade Receiable (g) 400 400 400
  2. 2. Untung Kasar 60000Untung Bersih 20700Total 280600 280600 5900 5900 285900 285900 150000 150000 64800AdjustmentsAt 31.12.2005 the following adjustments are to be made:a) Insurance prepaid of RM600b) Accrued telephone charge RM300c) Commision earned but not received RM1200d) Interest accrued RM400e) Depreciation on building is RM1000f) Depreciation on Office equipment is RM2000g) Provision for doubtful debts is at 5% on debtors.Asset=Liabilities + Owner Equity + Income - ExpensesEp=Opening Capital+Additional Capital-Ambilan + net Income (-net Loss) = closing capital.
  3. 3. Profit and Loss Balance Sheet Credit DebitCredit Analisis FS Elements (RM) (RM) (RM) 20000 BS AS 12000 BS AS 600 BS 100000 BS AT 21000 BS SNT 18000 BS AT 8000 BS SNT P&L Belanja 14000 BS LS 40000 BS LJP P&L Belanja Trading Account Jualan Trading Account Belian P&L Belanja P&L Belanja P&L Belanja 4800 P&L Hasil P&L Belanja 46800 BS Owner Equity 600 BS AS 300 BS LS 1200 BS AS 400 BS LS P&L Belanja P&L Belanja
  4. 4. 60000 2070064800 151800 151800 0

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