acc folio 2016.docx

7/26/2019 acc folio 2016.docx

1/35

S.M.K ST BERNADETTES CONVENT 31000

BATU GAJAH ,PERAK

Projek Prinsip Perakaunan

Tingkatan5

Nama :Wong Zhi Qi

Tingkatan :5V3

No K/P :991030-08-6168

Angka Gilian :AK091

G!! P"nilai :Pn#$ai%al &t# '!hamma( Zam&i


2/35

)*i Kan(!ngan

+il Ta,!k '!ka *!at

1 P"nghagaan

P"ng"nalan ."niagaan

3 Poil ."niagaan atatan (alam l",a

5 )m&angan (!ga

6 2"naai ."laa*an .a(a taikh im&angan

atatan ."laa*an (alam ,!nal am (an l",a

8 Aka!n ka4alan

9 )m&angan (!ga t"*"laa*

10 Aka!n ."namat

11 K!ni kia-kia

1 P"ngiaan ni*&ah

13 Ta*ian ni*&ah

1 P"&an(ingan ni*&ah

15 +"lan,a4an t!nai

16 a(angan

1 !m!*an


3/35

P"nghagaan +"*7!k! k".a(a T!han k"ana ("ngan lim.ah K!niaN7a *a7a (a.at m"n7"l"*aikan (an

m"l"ngka.kan t!ga*an .o,"k aka!n tingkatan 5 ini ("ngan &"t!l .a(a t"m.oh ma*a 7ang

(it"ta.kan#2a7a ,!ga ingin m"ng!a.kan i&!an t"ima ka*ih (an ."nghagaan k".a(a P"ng"t!a*a7aP!an a! '"i 2!"n 7ang t"lah m"m&"i k"&"naan k".a(a *a7a !nt!k m"n,alankan .o,"k

ini#

2a7a ingin m"ng!a.kan t"ima ka*ih 7ang ti(ak t"hingga k".a(a i&! &a.a *a7a 7ang

*"ntia*a m"m&"i *okongan (an (oongan#'""ka t"lah m"m&"i *a7a *"mangat *".an,ang .o*"*

."m&ikinan (an *!(i m"nangg!ng *"gala ko* ."&"lan,aan !nt!k m"n7ia.kan .o,"k ini#'""ka

,!ga t"lah m"m&"nakan *a7a !nt!k m"ngg!nakan *"m!a k"m!(ahan !nt!k m"l"ngka.kan

t!ga*an#

i *am.ing it!*"kal!ng ."nghagaan *a7a !a.kan k".a(a g!! mata ."la,aan Pi*i.

P"aka!nan iait! Pn#$ai%al &t 'oh( Zami 7ang ti(ak .!t!*-.!t!* m"m&"i t!,!k a,a *"ta

(oongan#+"lia! ,!ga t"lah m"m&"i *"."n!h t!m.!an k".a(a *a7a (an akan *".",!angan 7anglain *".an,ang m"n7ia.kan t!ga*an#

Ti(ak (il!.akan akan *".",!angan 7ang *ama-*ama m"m"ngang tangg!ng,a4a& !nt!k

m"l"ngka.kan t!ga*an .o,"k ini#i&!an t"ima ka*ih *"ntia*a &"kong*i makl!mat (an

m"m&ant! antaa *at! *ama lain *".an,ang ."m&ikinan .o,"k#

2"kali lagi *a7a !a.kan ,!taan t"ima ka*ih (an ."nghagaan k".a(a *"m!a .ihak 7ang

t"lah t"li&at (alam .o*"* m"n7ia.kan t!ga*an .o,"k aka!n *ama a(a *"aa lang*!ng ata! ti(ak

lang*!ng#


4/35

Pengenalan Perniagaan

QQ ;nt".i*" (it!&!hkan .a(a 1 A.il 016 &"alamat (i No#6Taman P!*ing

'"4ah


5/35

Poil P"niagaan

1 Nama P"niagaan QQ ;nt".i*"

Nama P"milik Wong Zhi Qi

3 oka*i/Alamat No6Taman P!*ing '"4ah


6/35

+!k! atatan P"tama

3

890

Taikh +!ti >olio No#)n?oi

*

=

016

A.il

5

P"mi!tang Anni" Ta(ing

P"mi!tang Anni" Ta(ing

+1

+1

NK1

Nk30

190

65 30 Aka!n P!langan +"lian lA 1935

Taikh +!ti olio No#Nota "&it


7/35

2"naai ",a Am

+i

l

No#",a Nama Aka!n

1

3

5

6

8

9

10

11

1

131

15

16

1

18

19

0

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A13A1

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A0

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A3

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A5

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Aka!n 2tok

Aka!n P"mi*Aka!n K"n("aan

Aka!n P"a&ot

Aka!n *"4a (it"ima t"ak!

Aka!n (".o*it ka(a &a7aan

Aka!n *!*!t nilai t"k!m.!l k"n("aan

Aka!n *!*!t nilai t"k!m.!l ."a&ot

Aka!n ."!nt!kan h!tang ag!

Aka!n mo(al

Aka!n in*!an*

Aka!n *"4a (it"ima

Aka!n +"lianAka!n

Aka!n .omo*i

Aka!n &"lan,a am

Aka!n angk!tan k"l!a

Aka!n alat t!li*

Aka!n ga,i

Aka!n ka(a &a7aan

Aka!n alatan P",a&at

Aka!n (i*ka!n (i&"i

Aka!n (i*ka!n (it"ima

Aka!n P!langan +"lian

Aka!n P!langan ,!alan

Aka!n ka(a &a7aan t"ak!


8/35

",a Am

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9/35

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10/35

h

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&

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11/35

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0

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12/35

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h

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016

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&

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A18 Aka!n Alat T!li*

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A19 Aka!n Ga,i

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A Aka!n (i*ka!n (i&"i

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13/35

h

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Taikh +!ti >

h

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A.il 30 +aki h/& 300

016

A.il 30

'"i 1

P"l&agai

."mi!tang

+aki

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5

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300

300 300

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A Aka!n P!langan +"lian

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h

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A.il 30 +aki h/& 1935

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h

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016

A.il 30

'"i 1

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."ngh!tang

+aki

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+aki

A

0

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600 600

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14/35


15/35

",a

016

A.il 1

1

19

0

'"i 1

+aki

+ank@"k tak lak!=

i*ka!n

(i&"i@(i&atalkan=

+aki

515

85

1600

9100

900

8000

16800

6100 6100

16800

A.il 1

'"i 1

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016

A.il 1

5

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A.il 8

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16/35

",a +"lian

+1 Aka!n Anni" Ta(ing

Taikh +!ti >

016A.il

15

5

6

30

P!langan &"lian

+ank

P!langan +"lian

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i*ka!n (it"ima

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h/&

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13000

65

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17/35

QQ ;nt".i*"

)m&angan !ga .a(a 30 A.il 016

+!ti > "&it

@'=

K"(it@'

=

T!nai+ank

2tok

P"mi*

K"n("aan

P"a&ot

2"4a (it"ima t"ak!

".o*it ka(a &a7aan

2!*!t nilai t"k!m.!l k"n("aan

2!*!t nilai t"k!m.!l ."a&ot

P"!nt!kan h!tang ag!'o(al

)n*!an*

2"4a (it"ima

+"lian

Pomo*i

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Angk!tan k"l!a

Alat t!li*

Ga,iKa(a &a7aan

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i*ka!n (it"ima

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+"a!t7 "nt".i*"

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a*aki "nt".i*"

2h!n ta(ing

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18/35

Senarai Pelarasan Pada Tarikh Imbangan

+il 'akl!mat P"laa*an atatan

a 2tok akhi +aangniaga

k!antiti Pa*aan Ko*

T""n(ah$aga

*"!nit

Alami 13 900 1100 8385 8385

Ka&in"t

TV

16 883 118 910 910

Katil 6 165 950 5550 5550

'",a

makan

800 5600 980 5600

2oa 10 1600 16000 1900 16000

P"ngiaan 2!*!t Nilai

i=2!*!t nilai k"n("aan@ka"(ah&aki &"k!angan=

ii=2!*!t nilai ."a&ot@ka"(ah

gai* l!!*=

2!*!t nilai k"n("aan

'@60000-1100=B10CD1'05

2!*!t nilai ."a&ot

'150B10CB1D1

'10

( i=$!tang la.!k

ii=P"!nt!kan h!tang ag!

+aki P"ngh!tang QiQi ;nt".i*" iait! '300

(iha.!*kan *"&agai h!tang la.!k#

3CE'@16800F300F8900F600-300=

3CE5100E1D1

'130

" +"lan,a T"ak!

Pomo*i T"ak!

+"lan,a Am

+"lan,a .omo*i *"&an7ak '50 &agi &!lan

A.il ma*ih lagi t"ak!#

+"lan,a am &agi &!lan A.il *"&an7ak '150

ma*ih &"l!m (i&a7a#

+"lan,a T"(ah!l!

)n*!an* t"(ah!l!

)n*!an* *"&an7ak '350 t"lah (i&a7a

t"(ah!l!#

g $a*il t"ak!

Komi*"n (it"ima t"ak! Komi*"n *"&an7ak '300 ma*ih &"l!m

(it"ima#

h P"m&"t!lan k"*ila.an ti(ak

k"taaK"*ila.an k"tinggalan *at!

!!*niaga

Am&ilan *tok &"nilai '100 !nt!k k"g!naan

."i&a(i ti(ak (i"ko(kan (alam mana-mana

&!k!#


19/35

Catatan Jurnal Pelarasan Jurnal Am

"&it K"(it

=i= 016

A.il 30 2!*!t nilai k"n("aan

2!*!t nilai t"k!m.!l k"n("aan

@'""ko(kan *!*!t nilai k"n("aan=

A

A

'

05

'

05

ii= 30 2!*!t niali ."a&ot

2!*!t nilai t"k!m.!l ."a&ot

@'""ko(kan *!*!t nilai ."a&ot=

A8

A8

10

10

(=i= 30 $!tang la.!k

QiQi ;nt".i*"

@'""ko(kan h!tang la.!k=

A9


20/35

Catatan Jurnal Pelarasan Lejar

A Aka!n *!*!t nilai k"n("aan

Taikh +!ti >

016

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'"i 1

2!*!t nilait"k!m.!l k"n("aan

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21/35

016

A.il

30

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22/35

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23/35

&/&


24/35

A16 Aka!n &"lan,a am

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25/35

A35 Aka!n komi*"n (it"ima

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(it"ima t"ak!

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26/35

Akaun kawalanAK1 Aka!n ka4alan ."ngh!tang

Taikh +!ti >

016

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'"i 1

+aki

+ank@"k tak lak!=

i*ka!n

(i&"i@(i&atalkan=

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27/35

QQ ;nt".i*"

)m&angan (!ga t"*"laa* .a(a 30 A.il 016

+!ti > "&it K"(it

T!nai+ank

2tok

P"mi*K"n("aan

P"a&ot

".o*i ka(a &a7aan

2!*!t nilai t"k!m.!l k"n("aan2!*!t nilai t"k!m.!l ."a&ot

P"!nt!kan h!tang ag!

'o(al)n*!an*

2"4a (it"ima

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Pomo*i

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Angk!tan k"l!aAlat t!li*

Ga,i

Ka(a &a7aanAlatan .",a&at

i*ka!n (i&"i

i*ka!n (it"ima

P!langan &"lianP!langan ,!alan

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2!*!t nilai ."a&ot

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+T5+T5

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28/35

5

A

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29/35

Akaun penamat

QQ ;nt".i*"

P"n7ata ."n(a.atan &agi tah!n &"akhi 30 A.il 016

+!ti ' ' '

@-=P!langan ,!alan

i*ka!n (i&"i

@-=P!langan &"lian

i*ka!n (it"ima

Ko* &aang !nt!k (i,!al@-=*tok akhi

Ko* ,!alan

nt!ng ka*a

Tam&ah:$a*il

Komi*"n (it"ima

2"4a (it"ima

Tolak:&"lan,a

".o*it ka(a &a7aan

)n*!an*

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Angk!tan k"l!a

Alat t!li*

Ga,i

Ka(a &a7aan

$!tang la.!k

2!*!t nilai k"n("aan

2!*!t nilai ."a&ot

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nt!ng &"*ih

1600

1600

100

0

300 118800

8168

983

0

1935

300

38330

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3

655

300

1800

3163

100

60150

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00

800

10

8000

1600

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30/35

QQ ;nt".i*"

K!ni kia-kia .a(a tah!n 30 A.il 016

' ' '

A*"t &!kan *"ma*a

Alatan .",a&atP"mi*

K"n("aan

@-=*!*!t nilai t"k!m.!l

P"a&ot

@-=*!*!t nilai t"k!m.!l

A*"t *"ma*a

2tok

+ankT!nai

P"ngh!tang

@-=P"!nt!kan h!tang ag!

)n*!an* t"(ah!l!

Komi*"n (it"ima t"ak!

Tolak:lia&iliti *"ma*a

P"mi!tang

Ka(a &a7aan t"ak!Pomo*i t"ak!

+"lan,a am t"ak!

'o(al k",a

;k!iti ."milik

'o(al

@F=!nt!ng &"*ih

@-=Am&ilan

6000

0

11805

0018000

0

8195

1191

18

6

1538

6

131

5

135

510

0

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655

80

580

511

350

300

359

0

600

50

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6

3690

385

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386

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385


31/35


32/35

Pengiraan nisbah dan tafsiran nisbah

Ni*&ah P"ngiaan Ta*ian

P"at!* !nt!ng &"*ih ata*

,!alan

!nt!ng &"*ih E100

'3690

5:1

2"tia. '1 lia&iliti

*"ma*a."niagaan

m"m.!n7ai a*"t *"ma*a

*"&an7ak 5 !nt!k

m"n,"la*kann7a#

Ni*&ah P"ngiaan Ta*ian

Ka(a .!langan ganti *tok

ko* ,!alan

2tok .!ata

Ka(a .!*ing ganti *tok

'8168

'19#5

#1 kali

P"niagaan t"lah

m"nggantikan ata! m"m&"li

*tok &a! *"&an7ak #1 kali

(alam *at! t"m.oh

."aka!nan#


33/35

Belanjawan tunai

a= +aki a4al t!nai .a(a 1 '"i 016 a(alah ' 580&= Anggaan ,!alan .a(a &!lan A.il ialah '1000#

1000

8500-

1300

939036600

15330

108031060

180

136699

= Anggaan &"lian .a(a &!lan A.il ialah '9830

+"lian &!lan '"i

k"(it ("ngan t"m.oh 30 hai k"(it#

P"kaa A.il@m= '"i@'=

P"mi!tang

983059058

-

10630638

393

116930161

51

138068

63

(= Anggaan ."n"imaan &!lanan a(alah *"."ti &"ik!t

1 2"4a (it"ima '1800

Komi*"n (it"ima '300

"= Anggaan &"lan,a &!lanan a(alah *"."ti &"ik!t

1 )n*!an* '150

Alat t!li* '10

3 Ka(a &a7aan '1600

Pomo*i '1050

5 +"lan,a am '00

6 Ga,i '8000


34/35

QQ ;nt".i*"

+"lan,a4an t!nai &agi tiga &!lan &"akhi 31

+!ti '"i@'

=

=

+aki &/&P"n"imaan

P"ngh!tang2"4a (it"ima

Komi*"n (it"ima

P"mi!tang)n*!an*

Alat t!li*

Ka(a &a7aan

Pomo*i+"lan,a am

Ga,i

+aki h/&

580

9390

366001800

300

18696

108031

0601800

300

3035

136

6991800

300

1360 150391 1635

638393

150

1016001050

00

8000

016151

150

1016001050

00

8000

806863

150

1016001050

00

8000

1165 1605 108

16116

18696

339

3035

31808

83


35/35

Rumusan

P"niagaan QQ ;nt".i*" m"n(a.at !nt!ng ka*a *"&an7ak '3163#nt!ng &"*ih

QQ ;nt".i*" ialah '1953 *"t"lah ."laa*an ha*il (an &"lan,a (i&!at#QQ ;nt".i*" m"miliki a*"t *"&an7ak '386 (an m"nangg!ng lia&iliti *"&an7ak

'3690 .a(a tah!n k"4angan 30 A.il 016#

Alian t!nai QQ ;nt".i*" m"n!n,!kkan l"&ihan *"&an7ak '16116 .a(a &!lan

'"il"&ihan '339 .a(a &!lan

(!a atatan *at! aka!n (i("&it (an *at! lagi aka!n (ik"(itkan ("ngan ama!n 7ang*ama#Kon*". ini ,"la* (iamalkan *"ma*a ."n7"(iaan l",a#2a7a ,!ga m"n"nt!kan

!nt!ng &"*ih *"&"na ."niagaan ("ngan m"m&!at ."laa*an t"ha(a. ha*il (an

&"lan,a &"*"*!aian ("ngan kon*". a*a* ."aka!nan ak!an#

Akhi kata *".an,ang ."n7"(iaan K"ta* 3 .o,"k .in*i. ."aka!nan ini*a7a (a.at

'"nga.lika*ikan k"mahian m""ko( (alam l",a

'"n7"(iakan aka!n ."namat ("ngan &"t!l

'"m&!at ta*ian ni*&ah ("ngan t".at

'"n7"(iakan aka!n ka4alan ("ngan &"t!l

a.at &"kom!nika*i ("ngan g!! *"aa &"k"*an +"(i*i.lin (alam m"n7ia.kan *"*!at! t!ga*an

acc folio 2016.docx

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