re-roshina
TRANSCRIPT
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
ELEMEN 2.0 : KEMAHIRAN MENGAPLIKASI
2.1 PERANCANGAN URUS NIAGA
Bil Tarikh Komponn !ok"mn
# #$%$#&Ca'a'an Slip (an)
Prm"laan Ma*"k
2 2$%$#&
Mm+li &0 kr"*i ,n)an har)a RM#000,aripa,a Hon) L Pra+o' *-ara kr,i'.
Ko* "alanIn/oi*
Blian
$%$#& #& Kr"*i 1an) ro*ak ,ip"lan) kpa,a Hon) LPra+o'.
Ko* "alan Bil T"nai
$%$#&Mm+li #&0 kr"*i ,n)an har)a RM2000
,aripa,a Hon) L Pra+o' *-ara '"naiCa'a'an Kra'an
Kon'ra Ck
& 3$%$#&Mm+li #00 m4a ,n)an har)a RM&000,aripa,a Ni5am *-ara Kr,i' "alan Br*ih
In/oi*
4"alan
3 6$%$#&Mm+li %0 almari ,n)an har)a RM7200,aripa,a Pra+o' K"mar *-ara '"nai
ProlhanMmo
A*'
7 &$%$#&
Mn4"al 0 kr"*i ,)an har)a RM#200kpa,a S1arika' Sh1 *-ara kr,i'
Ko* "alanIn/oi*
Blian
6 7$%$#&
S1arika' Sh1 mm*an 30 m4a ,an 20
almari ,n)an har)a RM3#00 *-ara '"nai. "alan Br*ih In/oi*"alan
% %$%$#&
&0 m4a 1an) p-ah ,ip"lan) ,aripa,a S1arika'Ro*lina
PnrimaanR*i'
Ra*mi
Mn4"al 0 almari ,)an har)a RM2&&0
kpa,a S1arika' *-ara kr,i'
#0 #0$%$#& Ko* "alan No'a Kr,i'
1
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
Bil Tarikh Ur"*nia)a Komponn !ok"mn
#2 ##$%$#&
S1arika' Sh1 mm+li 70 almari ,n)anhar)a RM&%&0 *-ara '"nai
Pm+a1aran
R*i'
Ra*mi
# #2$%$#&
20 almari 1an) ro*ak ,ip"lan) kpa,a S1arika'Sh1
"alan Br*ih Bil T"nai
# #$%$#&
S1arika' Sh1 mm*an 0 m4a ,an 20almari ,n)an har)a RM&0 *-ara '"nai.
Pnrimaan
R*i'
Ra*mi
#& #$%$#&
Ba1ar *8a k,ai *+an1ak RM00 kpa,a
En.M"homma, *-ara '"nai Pm+a1aran
Ba"-arPm+a1aran
#3 #&$%$#&
Ba1ar o/r,ra9 +ank *+an1ak M600 kpa,a+ank *-ara kr,i'
Ko* "alan
In/oi*
Blian
#7 2%$%$#&
Ba1ar )a4i *+an1ak RM#00 kpa,aEn.m"'h" *-ara kr,i'
Ko* "alan Bil T"nai
#6 #3$%$#&
Mm+li almari pamran ,aripa,a S1arika' Prolhan
Bil T"naiPra+o' Tan ,n)an -k RM &00. A*'
#% #7$$#0
"al +aran) nia)a kpa,a S1arika' Ro*li
"alan Br*ih
In/oi*
*-ara kr,i' RM #%&0. "alan
20 #6$$#0
Ba1ar Prnia)aan Ro*mah ,n)an -k RM
Pm+a1aran
R*i'
&00. Ra*mi
S1arika' Ro*li mm"lan)kan *a'" "ni'
2# #%$$#0 Pr**"r Cookr SMART 1an) 'lah ro*ak "alan Br*ih No'a Kr,i'
+rnilai RM 2&0.
22 20$$#0 Bank mm+ri pin4aman RM #0000. Pin4aman Mmo
2 2#$$#0
Bli +aran) nia)a ,aripa,a Prnia)aan
Ko* "alan
In/oi*
Ro*mah *-ara kr,i' RM 7&0. Blian
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
Bil Tarikh Ur"*nia)a Komponn !ok"mn
2 22$$#0 Mm+a1ar -a4 an)k"'an RM 0. Ko* "alan No'a !+i'
Ba1ar Prnia)aan Ro*mah ,n)an -k RM R*i'2& 2$$#0 702 ,an mnrima ,i*ka"n '"nai *+an1ak Pm+a1aran
Ra*miRM76.
23 2$$#0 Ba1ar S1arika' Ro*man *-ara '"nai RM 00. Pm+a1aranR*i'
Ra*mi
27 2&$#0"al +aran) nia)a kpa,a P"an Ba,ariah RM
"alan Br*ih Bil T"nai3&0 *-ara '"nai.
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No. 0#
MEMSILA BERA;A ENTERPRISE
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ASAL
BIL TUNAI No. &00#CHNG ENTERPRISE
##= alan SS&$
70# P'alin) a1a
Tl : 0ak* : 0
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Sila Rosmah############### ##############
?Pnrima@ ?Pn)"r"*@
$%K&M'( )
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2.2 !KUMEN PERNIAGAAN
SALINAN
RMS BANK BERHA!
(ANG TUNAI MASUK Tarikh : # Ma- 20#0
Nama Prnia)aan : SILA BERA;A ENTERPRISE No Aka"n : #03%&72%0#3%0
RM#00 RM&0 RM#0 RM& S1ilin) UMLAH
&00 # # # # &0000 00
Rin))i' Mala1*ia : Lima p"l"h ri+" *aha4a
UNTUK KEGUNAAN BANK !i*mak olh !il"l"*kan olh
Zurin a Shahir
$%K&M'( 1
ASAL
INIS No. 0%0#S;ARIKAT RSMAN
2= alan !amai 6
K"ala L"mp"r
Tl : 0ak* : 0
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http://cikgusila!logspotco"
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
ASAL
BIL TUNAI No. &00#CHNG ENTERPRISE
##= alan SS&$
70# P'alin) a1a
Tl : 0ak* : 0
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
SALINAN
INIS No. 000#SILA BERA;A ENTERPRISE
Lo' E
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
ASAL
INIS
PERNIAGAAN RSMAH33= alan Chra* 7
K"ala L"mp"rTl : 0ak* : 0
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
SALINAN
INIS No. 0002SILA BERA;A ENTERPRISE
Lo' E
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
NTA KRE!IT No. NK03S;ARIKAT RSMAH
33= alan Chra* 7
K"ala L"mp"r
Tl : 0ak* : 0
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
ASAL
RESIT RASMI
PERNIAGAAN RSMAH No. 0&2%
33= alan Chra* 7
K"ala L"mp"rTl : 0ak* : 0
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
SALINAN
RESIT RASMINo. 00002
SILA BERA;A ENTERPRISE
Lo' E
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
ASAL
INIS No. 000S;ARIKAT RSMAN
2= alan !amai 6
K"ala L"mp"r
Tl : 0ak* : 0
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
ASAL
BIL TUNAI No. &&3#SITI ENTERPRISE
7&= alan SS$2
70# P'alin) a1a
Tl : 0ak* : 0
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
SALINAN
INIS No. 000
SILA BERA;A ENTERPRISE
Lo' E
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Hak Cipta Terpeliharahttp://cikgusila!logspotco" 1*
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
NTA KRE!IT No. NK00#
SILA BERA;A ENTERPRISE
Lo' E
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
No. 02
MEM
SILA BERA;A ENTERPRISE
Lo' E
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
ASAL
NTA !EBIT No. N!03PERNIAGAAN RSMAH
33= alan Chra* 7
K"ala L"mp"r
Tl : 0ak* : 0
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
ASAL
RESIT RASMIS;ARIKAT RSMAN No. 000&
2= alan !amai 6
K"ala L"mp"r
Tl : 0ak* : 0
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
SALINAN
INIS No. 000
SILA BERA;A ENTERPRISE
Lo' E
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
ASAL
INIS No. 00#S;ARIKAT RSMAN
2= alan !amai 6
K"ala L"mp"r
Tl : 0ak* : 0
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
SALINAN
RMS BANK BERHA!
(ANG TUNAI MASUK Tarikh : 26 Ma- 20#0
Nama Prnia)aan : SILA BERA;A ENTERPRISE No Aka"n : #03%&72%0#3%0
RM#00 RM&0 RM#0 RM& S1ilin) UMLAH
#0 # # # # #000 00
Rin))i' Mala1*ia : Sa'" ri+" *aha4a
UNTUK KEGUNAAN BANK !i*mak olh !il"l"*kan olh
Faez Amad
$%K&M'( 32
SALINAN
RESIT RASMINo. 0000
SILA BERA;A ENTERPRISE
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
SALINAN
RESIT RASMINo. 0000
SILA BERA;A ENTERPRISE
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Hak Cipta Terpelihara http://cikgusila!logspotco" 23
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
No. 0$
BAUCAR PEMBA;ARAN
SILA BERA;A ENTERPRISELo' E
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
No. 0$&
BAUCAR PEMBA;ARAN
SILA BERA;A ENTERPRISELo' E
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
MAKLUMAN KRE!IT
RMS BANK BERHA! Tarikh : # Ma- 20#0
#2 alan Ml"r 70# Klana a1a= Slan)or.
No Aka"n : #03%&72%0#3%0
Kpa,a=
SILA BERA;A ENTERPRISE
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
2.3 BUKU CATATAN PERTAMA !AN BUKU TUNAI
URNAL BELIAN
Tarikh B"'iran >olio No. In/oi*"mlah
?RM@
0#$0$#0 S1arika' Ro*man 0%0# #=&0007$0$#0 Prnia)aan Ro*mah R002% #=2&0
#$0$#0 S1arika' Ro*man 000 7&0
2#$0$#0 Prnia)aan Ro*mah R002 7&0
2#$0$#0 Prnia)aan Ro*mah N!03 0
27$0$#0 S1arika' Ro*man 00# &0
#$0$#0 Aka"n Blian !' =70
URNAL UALAN
Tarikh B"'iran >olio No. In/oi*"mlah
?RM@
0$0$#0 S1arika' Ro*li 000# #=#&0
06$0$#0 Sil/am En'rpri* 0002 #=00
#&$0$#0 S1arika' Ro*li 000 #=%&0
23$0$#0 Sil/am En'rpri* 000 #=%&0
#$0$#0 Aka"n "alan K' 3=&0
URNAL PULANGAN UALAN
Tarikh B"'iran >olio No. In/oi*"mlah?RM@
#7$0$#0 S1arika' Ro*li NK00# 2&0
#$0$#0 Aka"n P"lan)an "alan !' 2&0
URNAL PULANGAN BELIAN
Tarikh B"'iran >olio No. In/oi*"mlah
?RM@
0%$0$#0 Prnia)aan Ro*mah NK03 2&0#$0$#0 Aka"n P"lan)an Blian K' 2&0
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
URNAL AM
Tarikh B"'iran >olio!+i' Kr,i'
?RM@ ?RM@
0#$0$#0 Bank &0=000
Mo,al &0=000
&0=000 &0=000
?Mrko, mm"lakan prnia)aan ,n)an
8an) *impanan RM&0=000 ,i+ankkan
*+a)ai mo,al@
0&$0$#0 Kn,raan 6=000
;a'i A"'omo+il 6=000
?Mrko, pm+lian kn,raan 'rpakai
,aripa,a ;a'i A"'omo+il *-ara kr,i'@
26$0$#0 !rma 00
Blian 00
?Mrko, am+ilan +aran) nia)a "n'"k
,i,rmakan kpa,a R"mah Anak ;a'im
Hi,a1ah@
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
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$t BUKU TUNAI
Tarikh B"'ir >olio !i*ka"n T"nai Bank Tarikh B"'ir
RM RM RM
0#$0$#0 Mo,al &0=000 02$0$#0 Blian
02$0$#0 Bank K #=&00 02$0$#0 T"nai
06$0$#0 S1arika' Ro*li 2 #=#27 #0$0$#0 S1arika' Ro*man
##$0$#0 "alan 00 #0$0$#0 Prnia)aan Ro*mah
#2$0$#0 Sil/am En'rpri* #=00 #$0$#0 Iklan
20$0$#0 Pin4aman #0=000 #$0$#0 Blian
2&$0$#0 "alan 3&0 #&$0$#0 Pra+o'
26$0$#0 T"nai K #=000 #3$0$#0 Prnia)aan Ro*mah
2%$0$#0 Sil/am En'rpri* #=000 2$0$#0 Prnia)aan Ro*mah
2%$0$#0 S1arika' Ro*li #=700 2$0$#0 S1arika' Ro*man
#$0$#0 Komi*n ,i'rima #20 27$0$#0 Am+ilan
#$0$#0 >a,ah *impanan 00 26$0$#0 Bank
0$0$#0 S8a
0$0$#0 Ka,ar Ba1aran
0$0$#0 In*"ran*
0$0$#0 Ga4i
#$0$#0 Baki
2 2=370 33=27
0#$0$#0 Baki +$+ 270 &7=%7&
Hak Cipta Terpelihara http://cikgusila!logspotco"Co
ntohKertas
3SP
M20
11Tingkata
n 420
10
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2. LEAR
LEER
AM
Aka"n
Mo,al
Tarikh B"'iran >ol "mlah Tarikh
B"'ir
an >olRM
#$0$#0 Baki h$+ &0=000 0#$0$#0 Bank
&0=000
0#$0$#0 Baki
Aka"n"alan
Tarikh B"'iran >ol "mlah Tarikh
B"'ir
an >ol
RM
#$0$#0 Baki h$+ 7=00 ##$0$#0 T"nai
2&$0$#0 T"nai
#$$#0
Pl+a
Pmi"
7=00
0#$0$#0 Baki
Aka"nPin4ama
n
Tarikh B"'iran >ol "mlah Tarikh
B"'ir
an >ol
RM
#$0$#0 Baki h$+ #0=000 20$$#0 Bank
#0=000
0#$0$#0 Baki
Aka"n
Komi*
n!i'ri
ma
Tarikh B"'iran >ol "mlah Tarikh
B"'ir
an >ol
RM
#$0$#0 Baki h$+ #20 #$0$#0 T"nai
#20
0#$0$#0 Baki
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
Aka"n >a,ah a'a* Simpanan
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
#$0$#0 Baki h$+ 00 #$0$#0 Bank 00
00 00
0#$0$#0 Baki +$+ 00
Aka"n !i*ka"n !i'rima
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
#$0$#0 Baki h$+ 76 #$0$#0 Pl+a)ai Pmi"'an) 76
76 76
0#$0$#0 Baki +$+ 76
Aka"n P"lan)an Blian
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
#$0$#0 Baki h$+ 2&0 #$0$#0 Pl+a)ai Pmi"'an) 2&0
2&0 2&0
0#$0$#0 Baki +$+ 2&0
Aka"n P"lan)an "alan
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
#$0$#0 Pl+a)ai Pn)h"'an) 2&0 #$0$#0 Baki h$+ 2&0
2&0 2&0
0#$0$#0 Baki +$+ 2&0
Aka"n Pra+o'
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlahRM RM
#&$0$#0 Bank &00 #$0$#0 Baki h$+ &00
&00 &00
0#$0$#0 Baki +$+ &00
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
Aka"n Am+ilan
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
27$0$#0 T"nai 200 #$0$#0 Baki h$+ 200
200 200
0#$0$#0 Baki +$+ 200
Aka"n S8a
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
0$0$#0 Bank 700 #$0$#0 Baki h$+ 700
700 700
0#$0$#0 Baki +$+ 700
Aka"n Ka,ar Ba1aran
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
0$0$#0 T"nai #00 #$0$#0 Baki h$+ #00
#00 #00
0#$0$#0 Baki +$+ #00
Aka"n In*"ran*
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
0$0$#0 Bank 2&0 #$0$#0 Baki h$+ 2&0
2&0 2&0
0#$0$#0 Baki +$+ 2&0
Aka"n Ga4i
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlahRM RM
0$0$#0 Bank 600 #$0$#0 Baki h$+ 600
600 600
0#$0$#0 Baki +$+ 600
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
Aka"n Kn,raan
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
0&$0$#0 ;a'i A"'omo+il 6=000 #$0$#0 Baki h$+ 6=000
6=000 6=000
0#$0$#0 Baki +$+ 6=000
Aka"n !rma
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
26$0$#0 Blian 00 #$0$#0 Baki h$+ 00
00 00
0#$0$#0 Baki +$+ 00
Aka"n !i*ka"n !i+ri
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
#$0$#0 Pl+a)ai Pn)h"'an) 2 #$0$#0 Baki h$+ 2
2 2
0#$0$#0 Baki +$+ 2
Aka"n Iklan
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
#$0$#0 T"nai 200 #$0$#0 Baki h$+ 200
200 200
0#$0$#0 Baki +$+ 200
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
Aka"n Blian
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
02$0$#0 Bank #=2&0 26$0$#0 !rma 00
#&$0$#0 Bank 7&0 #$0$#0 Baki h$+ 3=0
#$0$#0 Pl+a)ai Pmi"'an) =70
3=70 3=70
0#$0$#0 Baki +$+ 3=0
LEER PENGHUTANG
S;ARIKAT RSLI
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
0$0$#0 "alan #=#&0 06$0$#0 Bank #=#27#&$0$#0 "alan #=%&0 06$0$#0 !i*ka"n !i+ri 2
#7$0$#0 P"lan)an "alan 2&0
2%$0$#0 Bank #=700
=#00 =#00
SILAM ENTERPRISE
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
06$0$#0 "alan #=00 #2$0$#0 Bank #=00
23$0$#0 "alan #=%&0 2%$0$#0 Bank #=000
#$0$#0 Baki h$+ %&0
=2&0 =2&0
0#$0$#0 Baki +$+ %&0
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
LEER PEMIUTANG
S;ARIKAT RSMAN
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
#0$0$#0 Bank #=&00 0#$0$#0 Blian #=&00
2$0$#0 T"nai 00 #$0$#0 Blian 7&0
#$0$#0 Baki h$+ 600 27$0$#0 Blian &0
2=700 2=700
0#$0$#0 Baki +$+ 600
PERNIAGAAN RSMAH
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM0%$0$#0 P"lan)an Blian 2&0 07$0$#0 Blian #=2&0
#0$0$#0 T"nai &00 2#$0$#0 Blian 7&0
#3$0$#0 Bank 702 2#$0$#0 Blian 0
2$0$#0 !i*ka"n !i'rima 76
2$0$#0 Bank &00
2=00 2=00
;ATI AUTMBIL
Tarikh B"'iran >ol "mlah Tarikh B"'iran >ol "mlah
RM RM
#$0$#0 Baki h$+ 6=000 0&$0$#0 Kn,raan 6=000
6=000 6=000
0#$0$#0 Baki +$+ 6=000
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2.5 IMBANGAN !UGA
SILA BERA;A ENTERPRISE
Im+an)an !")a pa,a # Ma- 20#0!+i' Kr,i'
RM RM
T"nai 270
Bank &7=%7&
Mo,al &0=000
"alan 7=00
Sil/am En'rpri* %&0
Pin4aman #0=000
Komi*n ,i'rima #20
>a,ah a'a* Simpanan 00Blian 3=0
S1arika' Ro*man 600
Iklan 200
Pra+o' &00
Am+ilan 200
S8a 700
Ka,ar Ba1aran #00
In*"ran* 2&0
Ga4i 600
Kn,raan 6=000
;a'i A"'omo+il 6=000
!rma 00
P"lan)an "alan 2&0
P"lan)an Blian 2&0
!i*ka"n !i+ri 2
!i*ka"n !i'rima 76
73=%6 73=%6
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2.6 PENILAIAN STK
ENIS : Pr**"r Cookr SMART
Bil Tarikh MASUK KELUAR BAKI
K"an'i'i Har)a$"ni' Ama"n K"an'i'i Har)a$"ni' Ama"n K"an'i'i Har)a$"ni' Ama"n
RM RM RM RM RM
# 0#$0$#0 #0 #&0.00 #=&00.00 #&0.00 000 #0 #&0.00 #=&00.00
2 0$0$#0 #&0.00 000 #&0.00 &0.00 7 #&0.00 #=0&0.00
06$0$#0 #&0.00 000 2 #&0.00 00.00 & #&0.00 7&0.00
#$0$#0 & #&0.00 7&0.00 #&0.00 000 #0 #&0.00 #=&00.00
& #&$0$#0 #&0.00 000 #&0.00 &0.00 7 #&0.00 #=0&0.00
3 #7$0$#0 #&0.00 000 # #&0.00 #&0.00 7 #&0.00 #=0&0.00
7 2&$0$#0 #&0.00 000 # #&0.00 #&0.00 3 #&0.00 %00.00
6 23$0$#0 #&0.00 000 #&0.00 &0.00 #&0.00 &0.00
% 27$0$#0 #&0.00 &0.00 #&0.00 000 3 #&0.00 %00.00
#0 26$0$#0 #&0.00 000 # #&0.00 #&0.00 & #&0.00 7&0.00
ENIS : PERIUK NASI SMART
Bil Tarikh MASUK KELUAR BAKI
K"an'i'i Har)a$"ni' Ama"n K"an'i'i Har)a$"ni' Ama"n K"an'i'i Har)a$"ni' Ama"n
RM RM RM RM RM
# 02$0$#0 & 2&0.00 #=2&0.00 2&0.00 000 & 2&0.00 #=2&0.00
2 0$0$#0 2&0.00 000 # 2&0.00 2&0.00 2&0.00 #=000.00
##$0$#0 2&0.00 000 # 2&0.00 2&0.00 2&0.00 7&0.00
2&$0$#0 2&0.00 000 # 2&0.00 2&0.00 2 2&0.00 &00.00
& 26$0$#0 2&0.00 000 # 2&0.00 2&0.00 # 2&0.00 2&0.00
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ENIS : !APUR MASAK SMART
Bil Tarikh MASUK KELUAR BAKI
K"an'i'i Har)a$"ni' Ama"n K"an'i'i Har)a$"ni' Ama"n K"an'i'i Har)a$"ni' Ama"n
RM RM RM RM RM
# 07$0$#0 & 2&0.00 #=2&0.00 2&0.00 000 & 2&0.00 #=2&0.00
2 06$0$#0 2&0.00 000 2 2&0.00 &00.00 2&0.00 7&0.00
0%$0$#0 2&0.00 000 # 2&0.00 2&0.00 2&0.00 7&0.00 #$0$#0 2&0.00 7&0.00 2&0.00 000 3 2&0.00 #=&00.00
& #&$0$#0 2&0.00 000 2&0.00 7&0.00 2&0.00 7&0.00
3 2#$0$#0 2&0.00 7&0.00 2&0.00 000 3 2&0.00 #=&00.00
7 23$0$#0 2&0.00 000 2&0.00 7&0.00 2&0.00 7&0.00
UMLAH STK AKHIR #=7&0.00
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
2.7 PEN;ATA PEN!APATAN
SILA BERA;A ENTERPRISE
PEN;ATA PEN!APATAN BAGI TAHUN BERAKHIR # MAC 20#0
RM RM
"alan 7=00'olak P"lan)an "alan 2&0
7=#&0
'olak !i*ka"n !i+ri 2
7=#27
TLAK KS UALAN
Blian 3=0
'olak P"lan)an Blian 2&0
Blian Br*ih 3=060
'olak !i*ka"n !i'rima 76
3=002
'olak S'ok Akhir #=7&0
KS UALAN =2&2
UNTUNG KASAR 2=67&
TAMBAH HASIL
Komi*n ,i'rima #20
>a,ah a'a* *impanan 00 20
TLAK BELANA =2%&
Iklan 200
S8a 700
Ka,ar +a1aran #00
In*"ran* 2&0
Ga4i 600
!rma 00 2=&0
UNTUNG BERSIH 6&
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Contoh Kertas 3 SPM 2011 Tingkatan 4 2010
2.8 KUNCI KIRA