3. Balance Sheet
Credit Analisis FSElements
(RM)
BS AS
BS AS
600 BS
BS AT
21000 BS SNT
BS AT
8000 BS SNT
P&L Belanja
14000 BS LS
40000 BS LJP
P&L Belanja
Trading Account
Jualan
Trading Account
Belian
P&L Belanja
P&L Belanja
P&L Belanja
P&L Hasil
P&L Belanja
46800 BS Owner Equity
BS AS
300 BS LS
BS AS
400 BS LS
P&L Belanja
P&L Belanja
20700
151800 0
4. ACE TRADING
Trading Account for Year Ended 2005 RM RM RM
Details
Sales 150,000.00
(-) Return inwards/Pulangan Jualan 0.00
Net Sales (Jualan Bersih) 150,000.00
(Less) Cost of Sales/COGS/Kos Jualan
Opening Stock/Stok Awal/Inventori awal 0
Purchasing/Pembelian 90,000.00
(-) Return Outwards/Pulangan Belian 0.00
Net Purchases/Belian Bersih 90,000.00
(+) Carriage inwards/angkutan masuk 0.00
(+) Custom duty/duti kastam 0.00
Cost of purchases 90,000.00
90,000.00
(-) Closing stock/Inventori akhir 0 90,000.00
Gross Profit/Untung kasar 60,000.00
5. ACE Trading
Profit and Loss Accounts for the year ended 2005
RM RM RM
Details
Gross profit/Untung Kasar 60000
(Add) Revenue/Income/Hasil
Discount received 4800
Rent received 0
Commision received 0
Bad debt recovered/Hutang Lapuk Terpulih 0
Total Income 64800
(Less) Expenses:
Belanja Insurans 1200
Wages/Upah 20000
Belanja Iklan 12000
Belanja Utiliti 3300
Belanja alat tulis 1800
Belanja Faedah 2400
Belanja Susutnilai bangunan 1000
Belanja Susutnilai Pejabat 2000
Belanja PHR 400
Total expenses 44100
Net Profit 20700
6. ACE TRADING
Balance Sheet as at 31st December 2005
RM RM RM
Fixed Assets/Aset Tetap/Non Current Assets
Building 100,000.00
(-) SNT Building 21,000.00
79,000.00
Office Equipment 18,000.00
(-) SNT Office Equipment 8,000.00
10,000.00
Current Asset/Aset Semasa
Bank 20,000.00
Debtor/Account Receivable/ABT/Akaun Belum Terima 12,000.00
(-)Peruntukan Hutang Ragu 600.00
Belanja Insurans terdahulu 600.00
Komisyen diterima terakru 1,200.00
122,200.00 Debit
Current Liabilities:
Creditor/AP/Account Payables/ Akaun Belum Bayar 14,000.00
Belanja Telefon terakru 300.00
Belanja Faedah Terakru 400.00
Long Term Liabilities
Loan 40,000.00
Owner's Equity
Opening Capital 46,800.00
(Add) Net profit 20,700.00
(Less) Drawings/Ambilan 0.00
(Add) Additional Capital 0.00
Closing Capital 67,500.00
122,200.00 Credit
7. Vertical Form Accounting Period/Tempoh Perakaunan
Trading and Profit and Loss Accounts for the year ended 31st December 2008
RM RM RM
Sales/Jualan x
(-) Return inwards/Pulangan Jualan x
Net Sales/Jualan Bersih x
(Less) Cost of Sales/COGS/Kos Jualan Cost of goods sold
Opening Stock/Stok Awal/Inventori awal x
Purchasing/Pembelian x
(-) Return Outwards/Pulangan Belian x
Net Purchases/Belian Bersih x
(+) Carriage inwards x
(+) Custom duty/duti kastam x
Cost of purchases x
x
(-) Closing stock/Inventori akhir x x
Gross Profit/Untung kasar x
(Add) Revenue/Income/Hasil
Discount received x
Rent received x
Commision received x
Bad debt recovered/Hutang Lapuk Terpulih x x
X
(Less) Expenses:
Discount allowed x
Rent/Sewa x
General Expenses/perbelanjaan am x
Rates/Kadar faedah x
Depreciation/Susut nilai x
Provision of doubtful debt/peruntukan hutang x
ragu
Wages and salaries/upah gaji x
Carriage outwards x x
Net Profit X
8. Kunci Kira Kira pada
Balance Sheet as at 31st December 2008
RM RM RM
Fixed Assets/Aset Tetap/Non Current Assets
Fixtures and Fittings/Lekapan dan lengkapan x
Furniture x
Vehicle (-) belanja susut nilai x
Premises x x
Current Asset/Aset Semasa
Closing Stock/Stok Akhir/Inventori Akhir x
Debtor/Account Receivable/ABT/Akaun Belum Terima x
Cash x
Bank x
X
(Less) Current Liabilities:
Creditor/AP/Account Payables/ Akaun Belum x
Bayar
Overdarft x x
Working Capital x
X
Owner's Equity
Opening Capital x
(Add) Net profit x
(Less) Drawings/Ambilan x
(Add) Additional Capital x
Closing Capital x
Long Term Liability
Bank Loan
Debentures x
Bon X
9. Two column cash book Three column cash book
Cash Book
Date Details F Cash Bank Date Details F Cash Bank Date Details
10. hree column cash book
Cash Book
F Dis Cash Bank Date Details F Dis Cash Bank
11. Debit (If the amount of the account increase) Credit (If the amount of the account increase)
Asset Liability
Purchases Sales
Return Inwards Return Outwards
Expenses Revenue
Drawings Capital