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Earth Movement

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Kerja Kursus Prinsip Perakaunan Tingkatan 5 – Langkah demi langkah (Bahagian 1) Pengenalan perniagaan sehingga pelarasan. ___________________________________________________________________ Berikut akan cuba diterangkan apa yang perlu pelajar lakukan, langkah demi langkah penyediaan kerja kursus prinsip perakaunan. Kandungan folio, rujuk item no 3 (a-o) pada muka surat 2 dan 3 kertas soalan tugasan. a) Untuk pengenalan perniagaan, ada EMPAT perkara perlu dinyatakan. Pertama, nyatakan pengenalan perniagaan (seperti nama perniagaan, bila ditubuhkan, modal asal, jenis perniagaan dan bilangan pekerja). Kedua, nyatakan sebab memilih perniagaan. Ketiga, nyatakan kelebihan menjalankan perniagaan tersebut dan keempat, nyatakan risiko yang bakal dihadapi. Buat dalam bentuk karangan berperenggan, satu muka surat sudah mencukupi (sama seperti tugasan tingkatan 4) b) Untuk profil perniagaan, juga mirip profil perniagaan yang telah disediakan sewaktu tingkatan 4 (dalam bentuk jadual). c) Catatan dalam lejar. Pelajar perlu memindah catat semua urusniaga yang diberikan di dalam Jurnal Am, Jurnal Khas dan Buku Tunai di dalam soalan (rujuk semula bab tingkatan 4 untuk panduan proses pindah catat). Pastikan tarikh, butiran dan angka betul. Lajur folio juga perlu dilengkapkan. Rujuk lajur folio di Jurnal dan Buku Tunai. Setelah siap memindah catat, imbangkan setiap lejar (baki h/b sehingga baki b/b). Pastikan urusniaga dicatat mengikut tarikh urusniaga. Taip dengan kemas sama ada menggunakan Word atau Excel. d) Imbangan Duga. Rujuk format imbangan duga daripada buku teks. Senaraikan nama akaun lejar yang masih berbaki daripada jawapan sebelum ini ke dalam Imbangan Duga. Pastikan anda merujuk kepada baki b/b untuk meletakkan angka sama ada debit atau kredit di dalam imbangan duga. e) Senarai Pelarasan pada tarikh imbangan. Rujuk kepada item no 1 (a – i) muka surat dua kertas soalan tugasan. Itulah senarai pelarasan yang perlu dilakukan. Bagaimana menjawab bahagian ini. Pelajar perlu menyenaraikan kesemua pelarasan dalam bentuk ayat pada satu halaman muka surat berasingan. Pelajar juga boleh menunjukkan pengiraan bagi sesetengah pelarasan di sini. Rujuk contoh di muka surat berikutnya:

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Bahagian E: Senarai pelarasan pada tarikh imbangan (bulan April 2012). a) Stok akhir akan dinilaikan pada harga RMxxxxxx (terendah antara kos atau pasaran) b) i) Kenderaan akan disusutnilaikan pada kadar x% mengikut kaedah ansuran tetap (garis lurus). Nota: pelajar boleh letakkan pengiraan di sini ii) Perabot akan disusutnilaikan pada kadar 10% setahun mengikut kaedah baki berkurangan. Nota: pelajar boleh letakkan pengiraan di sini c) Kenderaan berkos RM 30 000 telah ……… d) …… letakkan ayat anda e) ……. letakkan ayat anda f) …….. letakkan ayat anda g) …….. letakkan ayat anda h) Komisen diterima dalam bulan April 2012 ialah RM480. Daripada amaun tersebut, RMxx adalah komisen untuk bulan Mei 2012 (hasil terdahulu). i) Kesilapan 1: Urusniaga …… telah tertinggal catat sepenuhnya. Kesilapan 2: Urusniaga … bernilai RMxx…. telah tersalah catat amaunnya sebagai RMyy. Atau kesilapan lain yang difikirkan sesuai.

Maka, siaplah bahagian e tugasan, iaitu senarai pelarasan pada tarikh imbangan.

f) Catatan Pelarasan dalam Jurnal dan Lejar. Berpandukan kepada jawapan pelajar pada bahagian e, anda perlu merekod catatan pelarasan yang telah dikenalpasti ke dalam Jurnal Am. Rujuk semula tajuk pelarasan tingkatan 4 jika perlu. Jadi pelajar perlu membina format Jurnal Am dan merekod pelarasan yang berkenaan. Sebagai contoh, rujuk kepada item (h) dalam pelarasan di atas. Contoh di muka surat berikutnya:

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Bahagian F: Catatan Pelarasan dalam jurnal. Jurnal AM (Pelarasan) Tarikh Butir 2012 April 30 Catatan-catatan pelarasan sebelum ini… … . … . … Komisen diterima 30 Komisen diterima terdahulu (merekod komisen diterima terdahulu) … Catatan pelarasan berikutnya…. Folio Debit (RM) JA2 Kredit(RM)

LA16 LAxx*

xx xx

*LAxx merujuk kepada nombor Lejar Am Komisen diterima terdahulu yang pelajar perlu letakkan kod lejar nanti. Rekod sehingga siap semua catatan pelarasan di bahagian e.

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Kemudian, di halaman lain pula, pelajar perlu memindah catat catatan Jurnal Am (pelarasan) ke lejar yang berkenaan. Akaun lejar yang perlu dibuka semula ialah lejar yang terlibat dalam pelarasan sahaja (rujuk butiran Jurnal Am pelarasan sebelum ini). Menyambung contoh pelarasan item (h), akaun lejar yang manakah perlu dibuka semula?

Bahagian F: Catatan Pelarasan dalam Lejar. 2012 Apr 30 Komisen Diterima RM 2012 xx Apr 30 Baki b/b yy 480 Mei 1 Baki b/b LA 16 RM 480

Komisen diterima terdahulu 30 Baki h/b

JA2

480 yy

2. Pindah catat daripada Jurnal Am pelarasan ke lejar.

1. Untuk lejar sedia ada yang terlibat dengan pelarasan, pertama sekali, pelajar perlu memasukkan semula Baki b/b (akhir) daripada jawapan Bahagian C.

2012 Apr 30 Baki h/b

Komisen Diterima Terdahulu RM 2012 zz Apr 30 Komisen diterima xx Mei 1 Baki b/b
3. Imbangkan semua lejar yang terlibat sehingga baki b/b (akhir).

JA2

LAxx RM xx xx zz

Ulangi langkah yang sama untuk semua catatan pelarasan di dalam Jurnal Am (pelarasan)

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