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    Catatn Pelarasan Dalam Lejar: Akaun Susut Nilai Kenderaan

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    Nabilah Azman
    The document appears to be accounting records and journal entries from January 2011 for various accounts including depreciation of vehicles and equipment, salaries payable, interest payable, insurance, commissions receivable, purchases, donations, and provision for doubtful debts. The journal entries record monthly depreciation expenses, accrued expenses and income, and reclassify certain account balances. An accompanying note provides descriptions of the accounts and transactions.

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    Catatn Pelarasan Dalam Lejar: Akaun Susut Nilai Kenderaan

    Uploaded by

    Nabilah Azman
    247 views16 pages
    The document appears to be accounting records and journal entries from January 2011 for various accounts including depreciation of vehicles and equipment, salaries payable, interest payable, insurance, commissions receivable, purchases, donations, and provision for doubtful debts. The journal entries record monthly depreciation expenses, accrued expenses and income, and reclassify certain account balances. An accompanying note provides descriptions of the accounts and transactions.

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    Account 2011

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    The document appears to be accounting records and journal entries from January 2011 for various accounts including depreciation of vehicles and equipment, salaries payable, interest payable, insurance, commissions receivable, purchases, donations, and provision for doubtful debts. The journal entries record monthly depreciation expenses, accrued expenses and income, and reclassify certain account balances. An accompanying note provides descriptions of the accounts and transactions.

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    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    247 views16 pages

    Catatn Pelarasan Dalam Lejar: Akaun Susut Nilai Kenderaan

    Uploaded by

    Nabilah Azman
    The document appears to be accounting records and journal entries from January 2011 for various accounts including depreciation of vehicles and equipment, salaries payable, interest payable, insurance, commissions receivable, purchases, donations, and provision for doubtful debts. The journal entries record monthly depreciation expenses, accrued expenses and income, and reclassify certain account balances. An accompanying note provides descriptions of the accounts and transactions.

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    Catatn Pelarasan Dalam Lejar

    Akaun Susut Nilai Kenderaan


    2011 Jan-31 Susut nilai terkumpul Feb-01 baki b/b RM667 RM667 2011 Jan-31 Baki h/b

    Akaun Susut nilai terkumpul kenderaan


    2011 Jan-31 Baki h/b RM12,667 RM12,667 Feb-01 Baki h/b 2011 Jan-31 Baki b/b susut nilai kenderaan

    Akaun Susut nilai lengkapan


    2011 Jan-31 Susut nilai terkumpul Feb-01 baki b/b RM107 RM107 2011 Jan-31 Baki h/b

    Akaun Susut nilai terkumpul lengkapan


    2011 Jan-31 Baki h/b RM2,957 RM2,957 Feb-01 Baki h/b 2011 Jan-31 Baki b/b susut nilai lengkapan

    Akaun Gaji
    2011 Jan-31 Baki b/b Gaji terakru Feb-01 Baki b/b RM1,000 RM250 RM1,250 RM1,250 2011 Jan-31 Baki h/b

    Akaun Gaji Terakru


    2011 Jan-31 Baki h/b RM250 2011 Jan-31 Gaji Feb-01 Baki b/b

    Akaun Faedah pinjaman 4%


    2011 Jan-31 Faedah pinjaman 4% terakru RM40 RM40 RM40 2011 Jan-31 Baki h/b

    Feb-01 baki b/b

    2011

    Jan-31 Baki h/b

    Akaun Faedah Pinjaman terakru 4% 2011 RM40 Jan-31 Faedah pinjaman 4% Feb-01 Baki b/b

    2011

    Jan-31 Insurans
    Feb-01 Baki b/b

    Akaun Insurans terdahulu 2011 RM100 Jan-31 Baki h/b RM100

    Akaun Insurans 2011

    Jan-31 Baki b/b

    RM600 RM600 RM500

    2011 Jan-31 Insurans Terdahulu Baki h/b

    Feb-01 Baki b/b

    2011

    Jan-31 Komisen diterima terakru


    Feb-01 Baki b/b

    Akaun Komisen diterima terakru 2011 RM200 Jan-31 Baki h/b RM200

    2011

    Jan-31 Baki h/b

    Akaun Komisen diterima 2011 RM700 Jan-31 Baki b/b Komisen diterima terakru RM700 Feb-01 Baki b/b

    Akaun Ambilan 2011

    Jan-31 Baki b/b


    Belian Feb-01 baki b/b

    RM1,710 RM100 RM1,810 RM900

    2011 Jan-31 Derma Baki h/b

    Akaun Belian 2011

    Jan-31 Baki b/b

    RM30,670 RM30,670 RM30,570

    2011 Jan-31 Ambilan Baki h/b

    Feb-01 baki b/b

    2011

    Jan-31 Pengurangan Hutang ragu


    Baki h/b

    Akaun Peruntukan Hutang Ragu 2011 RM20 Jan-31 Baki b/b RM350 RM370 Feb-01 Baki b/b

    2011

    Jan-31 Baki h/b

    Akaun pengurangan Hutang Ragu 2011 RM20 Jan-31 Peruntukan Hutang Ragu Feb-01 Baki b/b

    Akaun Derma 2011 2011 Ambilan Feb-01 Baki b/b RM100 RM910 RM1,010 RM1,010

    Jan-31 Baki b/b

    Jan-31 Baki h/b

    n Dalam Lejar

    RM667

    kumpul kenderaan
    RM12,000 RM667 RM12 667 RM12,667

    susut nilai kenderaan

    RM12 000

    erkumpul lengkapan
    RM2,850 RM107 RM2,957 RM2,957

    susut nilai lengkapan

    RM1,250 RM1,250

    RM250 RM250

    RM40 RM40

    Faedah pinjaman 4%

    RM40 RM40

    RM100

    Insurans Terdahulu

    RM100 RM500 RM600

    RM200

    Komisen diterima terakru

    RM500 RM200 RM700 RM700

    RM910 RM900 RM1,810

    RM100 RM30,570 RM30,670

    RM370 RM370 RM350

    Peruntukan Hutang Ragu

    RM20 RM20

    RM1,010 RM1,010

    Jurnal Am Tarikh 2011 Januari 31

    31

    31

    31

    31

    31

    31

    31

    31

    Catatan Pelarasan Dalam Jurnal

    Butir Susut nilai kenderaan Susut nilai terkumpul kenderaan (kenderaan disusut nilaikan 20%setahun kaedah garis lurus) Susut nilai lengkapan Susut nilai terkumpul lengkapan (lengkapan disusutnilaikan 10% setahun kaedah baki berkurangan ) Peruntukan hutang ragu Pengurangan hutang ragu (Peruntukan hutang ragu diselras 2% atas penghutang bersih) Gaji Gaji terakru (gaji bulan januari belum bayar) Faedah pinjaman 4% Faedah pinjaman 4% terakru (faedah pinjaman 4% bulan januari belum dijelaskan) Insurans terdahulu Insurans (Insurans terlebih bayar) Komisen diterima terakru Komisen diterima (komisen bulan Januari belum diterima) Ambilan Belian (ambilan barang niaga untuk keguanaan sendiri terlupa catat) Derma Ambilan (Ambilan barang niaga untuk derma dicatat dalam akaun ambilan)

    Debit RM 667

    107

    20

    250

    40

    100

    200

    100

    910

    Kredit RM 667

    107

    20

    250

    40

    1000

    200

    100

    910

    Catatan Pelarasan Dalam Imbangan Duga

    Imbangan Duga pada 31 Januari 2011 Butir Modal Premis Stok kenderaan Lengkapan Pinjaman 6% Pinjaman 4% Peruntukan hutang ragu Susut nilai terkumpul kenderaan Susut nilai terkumpul lengkapan Deposit sewa Belian Pulangan belian Jualan Pulangan jualan Sewa diterima Komisen diterima Ambilan Insurans Komputer Kadar bayaran Angkutan masuk Promosi Alat tulis Pengiklanan Belanja am Derma Faedah Pinjaman 6% Gaji Upah pembantu kedai Diskaun diberi Diskaun diterima Penghutang Pemiutang Tunai Bank Susut nilai kenderaan Susut nilai lengkapan Gaji Terakru Faedah Pinjaman 4% Faedah pinjaman 4% terakru Insurans terdahulu

    Debit RM135,000 RM56,500 RM40,000 RM15,720

    Kredit RM218,320

    RM21,200 RM3,000 RM350 RM12,667 RM2,957 RM2,400 RM30,570 RM4,900 RM58,100 RM5,700 RM300 RM700 RM900 RM500 RM2,800 RM280 RM450 RM500 RM650 RM300 RM500 RM1,010 RM120 RM1,250 RM1,040 RM1,055 RM556 RM17,500 RM6,330 RM450 RM18,181 RM667 RM107 RM250 RM40 RM40 RM100

    komisen diterima terakru Pengurangan peruntukan hutang ragu

    RM200 RM332,090 RM20 RM332,090

    Catatan Pelarasan dalam Penyata Pendapatan Penyata Pendapatan Bagi bulan berakhir 31 Januari 2011 RM Jualan tolak : Pulangan Jualan Diskaun diberi

    Jualan Bersih tolak : Kos jualan stok awal belian tolak : pulangan belian diskaun diberi Belian bersih tambah : Angkutan masuk Kos belian Kos barang untuk dijual tolak : stok akhir tambah : upah pembantu kedai kos jualan UNTNG KASAR tambah : Hasil Sewa diterima Komisen diterima Pengurangan peruntukan hutang ragu

    4900 556

    RM

    RM 5700 1055

    RM 58100

    6755 51345 56500 30570

    5456 25114 450 25564 82064 46800 35264 1040 36304 15041

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