TRIAL SET 4 B

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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 :


Date : ##############


1 70 120.00 8,400.00

2 50 100.00 5,000.0013,400.00

Signature :


Date : ##############


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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Date : #############


1 20 100.00 2,000.00

2 50 200.00 10,000.00

12,000.00

Signature :


Date : #############


1 50 80.00 4,000.00

2 50 50.00 2,500.00

6,500.00

Signature :


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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Date : #############


1

455.00

Signature :


Date : #############


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 : #############


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 : #############


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


To: Best Com Sdn. Bhd. Payment Vouch er 5558

Date : ###############

No Amount1 6,000.00

6,000.00


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


Description

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To: Dana Supreme Ltd Payment Vouch er 5559

Date : ###############

No Amount

1 9,300.00

9,300.00


To: Farisha Trading Payment Vouch er 5560

Date : ###############

No Amount

1 16,800.00

16,800.00


To: Toh Furniture Payment Vouch er 5561

Date : ###############

No Amount1 200.00

200.00


DescriptionBeing payment for Inv 2222


VISION SDN. BHD.

Description

Being payment for Inv 1029 & 1102


VISION SDN. BHD.

VISION SDN. BHD.

Description

Being payment for Inv 1056 (Jan) & 1088 (Feb)


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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

TRIAL SET 4 B

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Transcript of TRIAL SET 4 B