Accounting Simulations

ACCOUNTING SIMULATION
TABLE OF CONTENTS
Introduction
1.1 Objective
1.2 Business Overview
1.3 Business Accounting Policies
1.4 Accounting Information System
PAGE
319
319
319
320
320
Accounting Cycle
321
Instructions for Assignments
321
3.1
3.2
3.3
3.4
3.5
321
321
321
321
322
Preliminary Task
Assignment 1
Assignment 2
Assignment 3
Assignment 4
Opening Balances and Additional

Information for Adjusting Entries
4.1
4.2
4.3
Opening Statement (Statement of

Financial Position)
Additional Information
Additional Information for
Adjusting Entries
Source Documents for January 20x1
322
322
323
323
324
1. Analysing business transactions using various

type of supporting business documents
2. Recording business transactions in the appropriate books of prime entry (journals)
3. Posting the journal entries to the general ledger
and other subsidiary ledgers
4. Preparing and posting the adjusting entries to
the respective ledgers
5. Preparing Post Adjusted Trial Balance and
Closing entries
6. Preparing the Financial Statements Statement
of Profit or Loss and Other Comprehensive Income and Statement of Financial Position
This simulation set attempts to incorporate business transactions, accounting concepts, accounting
books, double entry postings and accounting cycle
in the process of recording and reporting financial
information for decision-making purposes. It also
provides an excellent way of how the theoretical accounting concepts and accounting procedures are
brought together to generate accounting information necessary in assessing the financial operations
of a business.
1.2
Introduction
1.1
OBJECTIVE
The aim of this accounting simulation set is to

expose accounting students to the actual global
practice of maintaining a full set of books for the
accounting information system of a sole trader. This
simulation will allow students to be familiar with:
BUSINESS OVERVIEW
MD Prima is an enterprise selling office products

such as laminating and binding machines. The
business is located at No. 25, Jalan Bunga Tanjung
2/18, Section 2, 40450 Shah Alam Selangor. The
business is open daily from 8.30 a.m. to 10.30 p.m.
except on Sundays and public holidays.
The business is managed as a proprietorship
by Encik Ruzaini Bin Mohamed with a cash
contribution of RM 500,000 since 1st January 20x0.
He managed his business with his two employees,
319
Simulation_Solutions.indd 319
24/08/13 4:52 PM
Cik Nureen Jazlina Bt. Ezzarhan and Cik Shakeera

Bt. Shahrir.
1.3
BUSINESS ACCOUNTING
POLICIES
1. MD Prima Enterprise maintains the method

of depreciation as recorded in the Statement of
Financial Position as at 31st December 20X0.
2. All payments are made by cheques and any
receipts (cash or cheque) will be banked in on
the same day received.
3. The business uses petty cash imprest system and
the cash float is RM250. Payments RM50 and
below at any one time, will be made through the
petty cash.
4. The business employs a periodic inventory
system and a physical stock count is made at the
end of the financial reporting period.
5. All transactions should be recorded according
to the date of the source documents.
1.4
ACCOUNTING INFORMATION
SYSTEM
The business is practising a manual accounting

system and the books are closed every month. This
simulation set contains multiple sources of business
documents for business transactions, which
were incurred in the month of January 20x1. The
following accounting records are maintained:
1. Journals
Sales journals
Purchases journals
Returns inwards journal
Returns outwards journal

General journal
Cash receipt journal
Cash payment journal
2. Ledgers
Sales ledger (debtors ledger)
Purchases ledger (creditors ledger)
General ledger
The following accounting procedures are applied:
1. Sales
Sales of goods are made on cash and credit
basis. Credit term given to the customer is 5%
if the amount is settled within 15 days and the
customer is given one-month credit (5/15, net
30).
2. Purchases
Purchases of goods from suppliers are made
on cash or credit, which are evidenced by the
cash bill or invoice. Credit terms given by the
suppliers are indicated in the source document.
3. Cash receipts
Cash receipts are evidenced by incoming
cheques or official receipts and will be banked
in immediately.
4. Payments
All payments are evidenced by payment
vouchers and petty cash vouchers supported
by relevant source documents. The companys
cheque (CIMB Bank) should be signed by the
owner, Encik Ruzaini Bin Mohamed.
5. Credit note
Credit note received by MD Prima Enterprise
should be entered in the Returns outwards
journal. Credit note issued by MD Prima
Enterprise should be entered in the returns
inwards journal.
320
24/08/13 4:52 PM
Accounting Cycle
Source Documents
Books of Prime Entry (journals)
3.2
ASSIGNMENT 1
1. Journalise the opening entries.

2. Post the opening entries as the beginning balances into the appropriate ledgers as at 1st
January 20x1.
3. Journalise the daily transactions chronologically into the appropriate journals including the
petty cash book.
4. Submit assignment 1 to your lecturer for
marking purposes.
Ledgers
g
3.3
Trial Balance
Adjustments
j
ASSIGNMENT 2
1. Post all business transactions from the journals

to the relevant ledgers.
2. Transfer the balances from the ledger accounts
to the pre-adjusted trial balance as at 31 January
20x1.
marking purposes before proceeding to
assignment 3.
Financial Statements
3.4
Instructions for
Assignments
3.1
PRELIMINARY TASK
1. Read the background information, business

accounting policies and business accounting
system of MD Prima Enterprise.
2. Read the opening statement of financial position
of MD Prima Enterprise as at 31 December
20X0 for opening entries of ledger accounts.
3. Read and analyse all source documents for the
month of January 20x1.
ASSIGNMENT 3
1. Read the additional information as provided

for the adjusting entries before preparing the
financial statements for the month ended 31
January 20x1. Prepare the adjustments in the
form of journal entries and post them to the
relevant ledgers.
2. Close off the accounts in the ledgers after
journalizing the adjusting entries and the
closing entries.
3. Transfer the balances from the ledger accounts
to the post-adjusted trial balance as at 31
January 20x1.
marking purposes before proceeding to
assignment 4 for the preparation of financial
statements.
321
24/08/13 4:52 PM
3.5
ASSIGNMENT 4
1. Prepare the bank reconciliation statement for

the month of January 20x1 by showing the
monthly reconciliation of the bank balances
with the monthly bank statements.
2. Prepare the following financial statements for
the month ending 31st January 20x1 using the
vertical format of presentation:
a. Statement of Profit or Loss and Other
Comprehensive Income
b. Statement of Financial Position
Opening Balances
and Additional
Information for
Adjusting Entries
4.1
OPENING STATEMENT OF
FINANCIAL POSITION
MD PRiMA Enterprise
Statement of Financial Position as at 31st December 20X0
Cost
Acc. Dep.
NBV
Non-current assets
Office equipment
30,000
3,000
27,000
Motor vehicles
150,000
15,000
135,000
Office furniture
20,000
2,000
18,000
180,000
5% Fixed deposit
200,000
Current assets
Stocks
Trade receivables
Less: Allowance for doubtful debts
45,000
23,200
1,160
Cash at bank
Petty cash
22,040
504,865
50
571,955
Less: Current liabilities

Trade payables
Accrued rent
26,000
2,000
28,000
543,955
923,955
Owners equity
Capital
Add: Net profit
500,000
23,955
523,955
Long-term liability
5.5% Long term loan - RHB Bank
400,000
923,955
322
24/08/13 4:52 PM
4.2
ADDITIONAL INFORMATION
Trade receivables listing as at 31st

December 20x0
RM
Accounting Research Institute
11,000
Fakulti Perakaunan UiTM Shah Alam
7,000
Mutiara Digital Sdn. Bhd.
5,200
23,200
Trade payables listing as at 31st

December 20x0
RM
Western Supplies Sdn. Bhd. (Inv No.:

B9120)
8,500
Officemate Sdn. Bhd. (Inv. No.:1520)
10,000
Indah Maju Sdn. Bhd. (Inv. No.: INV 2013)
5,000
Triple AAA Sdn. Bhd.
2,500
26,000
Loan from RHB Bank

A loan of RM400,000 was taken for five years at 5.5%
interest per annum.
The agreement was signed on 28th December 20x0.
Additional Information
for Adjusting Entries
The following information were furnished on 31st
January 20x1:
a. Insurance on building amounting to RM2,400
paid by cheque (cheque no: 760251) on 5th
January 20x1 for one year insurance premium
was found not recorded in the books.
b. Monthly rental is RM2,000. The record of MD
Prima Enterprise shows that the last payment
made is only for November 20x0.
c. Repayment of loan from RHB Bank is payable
every month and the amount paid is inclusive
of interest charged at 5.5% per annum.
d. Bad debts to be written-off from Fakulti
Perakaunan UiTM amounted to RM100.
e. Allowance for doubtful debts is to be provided
at 5% on net trade receivables.
f. Interest on fixed deposit is yet to be received for
the month of January 20x1.
g. Depreciation on all non-current assets for the
month of January 20x1 are:
Office equipment
RM225.00
Motor vehicles
RM1125.00
Office furniture
RM161.67
h. Closing stock was valued at
RM30,000.
323
24/08/13 4:52 PM
Source Documents for January 20x1

No. 25 Jalan Bunga Tanjung 2/18, Section 2, 40450 Shah Alam Selangor
Tel./Fax: 03-5051122, 03-5051123
E-mail: [email protected]
PAYMENT VOUCHER
Voucher No.:
PV001
Date: 1/1/20x1
Pay to: Indah Maju Sdn. Bhd.

PARTICULARS
Payment of December 20x0 balance (Inv. No.: INV 2013, Inv. Date: 28 Dec 20x0)
Less: Discount Received (1%)
Cheque No. 760249
AMOUNT
5,000.00
(50.00)
Ringgit: Four thousand nine hundred and fifty ringgit only

TOTAL
PREPARED BY:
4,950.00
AUTHORISED BY:
TARIKH: 1/1/20x1
DATE:
SHAH ALAM SECTION 9
BAYAR Indah Maju Sdn. Bhd.

PAY
RINGGIT Four thousand nine hundred and fifty ringgit only
MALAYSIA
RM
4,950.00
MD PRiMA ENTERPRISE
PETTY CASH VOUCHER

Tel./Fax: 03-5051122, 03-5051123
Pay to: Maria Enterprise

PARTICULARS
Being payment for miscelleneous expense (A4 Double A Paper)
PREPARED BY:
Voucher No.: PCV 001

Date: 1/1/20x1
AMOUNT (RM)
48.00
AUTHORISED BY:
324
24/08/13 4:52 PM
No: 1056
CASH
No. 23, Jalan Bunga Melur 2/18, Seksyen 2, 40450 Shah Alam
Tel: 03-55234566
Kepada: CASH
Kuantiti
4
Tarikh: 1/ 1/ 20x1
Jenis Barang-barang
A4 Double A
Harga
12.00
Jumlah (RM)
48.00
Jumlah RM
48.00
Barang-barang yang dijual tidak boleh dikembalikan
Tandatangan
Tel./Fax: 03-5051122, 03-5051123
PAYMENT VOUCHER
Voucher No.:
PV002
Date: 1/1/20x1
Pay to: Petty Cash

PARTICULARS
AMOUNT
200.00
Transfer to petty cash

Cheque No. 760250
Ringgit: Two hundred ringgit only
TOTAL
PREPARED BY:
200.00
AUTHORISED BY:
325
24/08/13 4:52 PM
TARIKH: 1/1/20x1
DATE:
SHAH ALAM SECTION 9
BAYAR Cash
PAY
RINGGIT Two hundred ringgit only
MALAYSIA
RM
200.00
MD PRiMA ENTERPRISE
Lot 21, Plaza Perabot Shah Alam

Seksyen 7, 40450 Shah Alam
Tel/Faks: 03- 55101123/03- 55101124
e- mail: cch_furniture@ hotmail.com
I NV OI CE
Kepada:
MD Prima Enterprise
No. 25, Jalan Bunga Tanjung 2/18,
Seksyen 2, 40450 Shah Alam,
Selangor
Bila nga n
2
Pe rka ra
Office Table
No. A : 0809
Tarikh: 2-1-20x1
H a rga ( RM)
Jum la h ( RM)
700
1,400
JUMLAH RM
1,400
Tandatangan Penerima
Tandatangan Pengurus
Tel/Fax: 03-5051122, 03-5051123
OFFICIAL RECEIPT
Receipt No:
OR001
Date: 2/1/20x1
Received from Fakulti Perakaunan UiTM Shah Alam

Sum of Ringgit malaysia Seven thousand only
Being Payment of December 20x0 balance
RM
ISSUED BY:
7,000.00
Cash/Cheque No:
RHB 740563
326
24/08/13 4:52 PM
TARIKH: 2/1/20x1
DATE:
SHAH ALAM SECTION 9
BAYAR Md Prima Enterprise

PAY
RINGGIT Seven thousand only
MALAYSIA
RM
7,000.00
FAKULTI PERAKAUNAN UiTM
BORANG MASUK / PAY-IN SLIP

32641
BUKAN TUNAI
NON CASH
Tarikh / Date: 2 Jan 20x1

SEBANYAK
AMOUNT
BANK PEMBAYAR
DRAWEE BANK
NOMBOR CEK
CHEQUE NUMBER
TEMPAT
PLACE
RHB
RHB 740563
SHAH ALAM SECTION 9
KOMISEN
COMM.
RM
CEK SENDIRI
CEK TEMPATAN
7,000.00
CEK LUAR
LAIN-LAIN
WANG TUNAI
Sila tanda (/) diruang
berkenaan.
JUMLAH BERSIH / TOTAL:
7,000.00
RINGGIT: Seven Thousand Only

325010704952
NOMBOR AKAUN
NAMA:
MD PRIMA ENTERPRISE
PERHATIAN KEPADA PELANGGAN

1. Resit ini hanya diakui sah apabila ada pengesahan komputer atau di tandatangani oleh pegawai bank
2. Semua cek-cek diterima untuk pungutan sahaja. Jumlah cek ini tidak akan dimasukkan kedalam akaun sehingga dijelaskan.
Tel/Fax: 03-5051122, 03-5051123
INVOICE
To : Mutiara Digital Sdn. Bhd.
Address :
Quantity
2
Description
Laminating Machine LMA4/3
Received By:
Invoice No. : 0122

Date : 2 Jan 20x1
Terms : 5/15, net 30
Unit Price
700.00
Total (RM)
1,400.00
Total
1,400.00
MD PRiMA ENTERPRISE
327
24/08/13 4:52 PM
Tel/Fax: 03-5051122, 03-5051123
CREDIT NOTE
To : Mutiara Digital Sdn. Bhd.
Address :
Quantity
1
Credit Note No : CN001

Date : 5 Jan 20x1
Invoice No : 0122
Description
Laminating Machine LMA4/3
Unit Price
700.00
Total (RM)
700.00
Total
700.00
MD PRiMA ENTERPRISE
Received By:
Tel/Fax: 03-5051122, 03-5051123
INVOICE
To : Accounting Research Institute
Address : UiTM Shah Alam
Quantity
1
Description
Spiral Binding Machine
Invoice No. : 0123

Date : 5 Jan 20x1
Unit Price
400.00
Total (RM)
400.00
A3 Paper Cutter
150.00
300.00
Paper Shredder (Capacity - 2 Kg)
200.00
800.00
Total
1,500.00
Received By:
MD PRiMA ENTERPRISE
328
24/08/13 4:52 PM
Tel/Fax: 03-5051122, 03-5051123
OFFICIAL RECEIPT
Receipt No:
OR002
Date: 5/1/20x1
Received from Accounting Research Institute

Sum of Ringgit malaysia Eleven thousand only
Being Payment of December 20x0 invoice
RM
ISSUED BY:
11,000.00
Cash/Cheque No:
MB 770342
TARIKH: 5 Jan 20x1

DATE:
SHAH ALAM

PAY
RINGGIT Eleven thousand only
MALAYSIA
RM
11,000.00
ACCOUNTING RESEARCH INSTITUTE

32642
BUKAN TUNAI
NON CASH
BANK PEMBAYAR
DRAWEE BANK
NOMBOR CEK
CHEQUE NUMBER
TEMPAT
PLACE
Maybank
MB 770342
SHAH ALAM
SEBANYAK
AMOUNT
KOMISEN
COMM.
RM
CEK SENDIRI
CEK TEMPATAN
11,000.00
CEK LUAR
LAIN-LAIN
WANG TUNAI
berkenaan.
11,000.00
RINGGIT: Eleven Thousand Only
NOMBOR AKAUN
325010704952
NAMA:
MD PRIMA ENTERPRISE

329
24/08/13 4:52 PM
No. 101, Jalan Tun Teja, 50100 Kuala Lumpur

Tel/Faks: 03-3211223, 03-3211224
Kepada: MD PRIMA ENTERPRISE

Bila nga n
15
7
Jenis Barang
A4 Laminating Machine (Brand -Zenith)
Paper Shredder (Capacity - 5 kg)
No: B 9386
Tarikh: 5 Jan 20x1
Harga Seunit
Jum la h ( RM)
200.00
250.00
3,000.00
1,750.00
Jumlah RM
4,750.00
(Four thousand seven hundred and fifty only)

Terms: 5/15 net 30
PETTY CASH VOUCHER

Tel./Fax: 03-5051122, 03-5051123
Voucher No.: PCV 002

Date: 6/1/20x1
Pay to: Jai Jaya Trading

PARTICULARS
Being payment for stationery
PREPARED BY:
AMOUNT (RM)
45.00
AUTHORISED BY:
330
24/08/13 4:52 PM
CASH SALE
No. 213, Jalan Ferum, Seksyen 7, 40450 Shah Alam

Tel/Fax: 03-55233354, 03-55233355
To: CASH
Quantity
4 pc
Date: 6 Jan 20x1
Items
Price
Total (RM)
45.00
Stationery
Total RM
45.00
Goods sold are not returnable
Signature
Tel./Fax: 03-5051122, 03-5051123
PAYMENT VOUCHER
Voucher No.:
PV003
Date: 9 Jan 20x1
Pay to: WESTERN SUPPLIES SDN. BHD

PARTICULARS
Being settlement of December 20x0 balance (inv. No. B9120)
Cheque No. 760252
AMOUNT
8,500.00
Ringgit: Eight Thousand and Five Hundred

TOTAL
PREPARED BY:
SHAH ALAM
BAYAR Western Supplies Sdn. Bhd.

PAY
RINGGIT Eight thousand and five hundred only
MALAYSIA
8,500.00
AUTHORISED BY:
TARIKH: 9 Jan 20x1

DATE:
RM
8,500.00
MD PRiMA ENTERPRISE
331
24/08/13 4:52 PM
No: 15544

Kuantiti
25
20
Pe rka ra
Super size stapler
White board (1 m x 1.5 m)
Tarikh: 10/1/20x1
Terma: 7/15 net 30
Harga Seunit
Jum la h ( RM)
10.50
100.00
262.50
2,000.00
Jumlah RM
Tandatangan Pembeli
2,262.50
Tandatangan Penjual
No: 01854
No. 101, Jalan Tun Teja, 50100 Kuala Lumpur

Tel/Faks: 03-3211223, 03-3211224
Tarikh: 10 Jan 20x1

Bila nga n
1
Jenis Barang
Paper Shredder (5 kg)
Harga Seunit
Jum la h ( RM)
250.00
250.00
Jumlah RM
250.00
(Inv. No: B 9386) inv. date: 5/1/20x1
332
24/08/13 4:52 PM
Tel/Fax: 03-5051122, 03-5051123
OFFICIAL RECEIPT
Receipt No:
OR003
Date: 10/1/20x1
Received from Mutiara Digital Sdn. Bhd.

Sum of Ringgit malaysia Five thousand and two hundred only
Being Payment of Balance of invoice December 20x0
RM
ISSUED BY:
5,200.00
Cash/Cheque No:
RHB 550633
TARIKH: 10 Jan 20x1

DATE:
SHAH ALAM SECTION 9

PAY
RINGGIT Five thousand and two hundred only
MALAYSIA
RM
5,200.00
MUTiARA DiGiTAL

32643
BUKAN TUNAI
NON CASH

SEBANYAK
AMOUNT
BANK PEMBAYAR
DRAWEE BANK
NOMBOR CEK
CHEQUE NUMBER
TEMPAT
PLACE
RHB
RHB 550633
SHAH ALAM SECT. 9
KOMISEN
COMM.
RM
CEK SENDIRI
CEK TEMPATAN
5,200.00
CEK LUAR
LAIN-LAIN
WANG TUNAI
berkenaan.
5,200.00
RINGGIT: Five thousand and two hundred only
NOMBOR AKAUN
325010704952
NAMA:
MD PRIMA ENTERPRISE

333
24/08/13 4:52 PM
Tel/Fax: 03-5051122, 03-5051123
PAYMENT VOUCHER
Voucher No.:
PV004
Date: 14 Jan 20x1
Pay to: Triple AAA Sdn. Bhd.

PARTICULARS
Being settlement of December 20x0 balance (inv. No. 1913)
Cheque No. 760253
AMOUNT
2,500.00
Ringgit: Two thousand and five hundred only

TOTAL
PREPARED BY:
2,500.00
AUTHORISED BY:
TARIKH: 14 Jan 20x1

DATE:
SHAH ALAM SECTION 9
BAYAR Triple AAA Sdn. Bhd.

PAY
RINGGIT Two thousand and five hundred only
MALAYSIA
RM
2,500.00
MD PRiMA ENTERPRISE
Tel/Fax: 03-5051122, 03-5051123
PAYMENT VOUCHER
Voucher No.:
PV005
Pay to: Officemate Sdn. Bhd.
Date: Jan 20x1
PARTICULARS
Being settlement of December 20x0 balance (inv. No.1520)
Cheque No. 760254
AMOUNT
10,000.00
Ringgit: Ten thousand only

TOTAL
PREPARED BY:
10,000.00
AUTHORISED BY:
334
24/08/13 4:52 PM
TARIKH: 14 Jan 20x1

DATE:
SHAH ALAM SECTION 9
BAYAR Officemate Sdn. Bhd.

PAY
RINGGIT Ten thousand only
MALAYSIA
RM
10,000.00
MD PRiMA ENTERPRISE
Tel/Fax: 03-5051122, 03-5051123
OFFICIAL RECEIPT
Receipt No:
OR004
Date: 14/1/20x1
Received from
Sum of Ringgit malaysia Six hundred sixty five only

Being Payment of Invoice 0122 (Inv. Date: 2 January 20x1, Disc. Received RM 35.00)
RM
ISSUED BY:
665.00
Cash/Cheque No:
RHB 550634
SHAH ALAM SECTION 9

PAY
RINGGIT Six hundred sixty five
MALAYSIA
TARIKH: 14 Jan 20x1

DATE:
RM
665.00
335
24/08/13 4:52 PM

32645
BUKAN TUNAI
NON CASH

SEBANYAK
AMOUNT
BANK PEMBAYAR
DRAWEE BANK
NOMBOR CEK
CHEQUE NUMBER
TEMPAT
PLACE
RHB
RHB 550634
SHAH ALAM SECT. 9
KOMISEN
COMM.
RM
CEK SENDIRI
CEK TEMPATAN
665.00
CEK LUAR
LAIN-LAIN
WANG TUNAI
berkenaan.
665.00
RINGGIT: Six hundred sixty five only
NOMBOR AKAUN
325010704952
NAMA:
MD PRIMA ENTERPRISE

Tel./Fax: 03-5051122, 03-5051123
PAYMENT VOUCHER
Voucher No.:
PV006
Date: 16 Jan 20x1
Pay to: CCH Furniture

PARTICULARS
Being payment of invoice no. A. 0809 (inv. Date: 2 January 20x1)
Cheque No. 760255
AMOUNT
1,400.00
Ringgit: One thousand four hundred ringgit

TOTAL
PREPARED BY:
SHAH ALAM SECTION 9
BAYAR CCH Furniture

PAY
RINGGIT One thousand four hundred ringgit only
MALAYSIA
1,400.00
AUTHORISED BY:
TARIKH: 16 Jan 20x1

DATE:
RM
1,400.00
MD PRiMA ENTERPRISE
336
24/08/13 4:52 PM
Tel/Fax: 03-5051122, 03-5051123
INVOICE
To : Fakulti Perakaunan
Address : UiTM Shah Alam
Quantity
1
2
Invoice No. : 0124

Date : 20 Jan 20x1
Description
RICOH Photocopy Machine
Banner Stand (60 cm x 240 cm)
Unit Price
15,000.00
400.00
Total (RM)
15,000.00
800.00
Total
15,800.00
MD PRiMA ENTERPRISE
Received By:
Tel/Fax: 03-5051122, 03-5051123
PAYMENT VOUCHER
Voucher No.:
PV007
Date: 23 Jan 20x1
Pay to: Pos Malaysia

PARTICULARS
AMOUNT
70.00
Being payment of January Bill (water)

Cheque No. 760256
Ringgit: Seventy only
TOTAL
PREPARED BY:
70.00
AUTHORISED BY:
337
24/08/13 4:52 PM
TELEKOM MALAYSIA BERHAD
(128740-P)
Untuk pertanyaan bil, sila telefon nombor 1050

Muka: 1 DRP 3
BIL TELEFON
MD PRIMA ENTERPRISE
No. 25 Jalan Bunga Tanjung 2/18
Selangor
No. Perkhidmatan Rujukan
No. Akaun
Tarikh Bil
03-5051122
D21411-294-0106
10 Jan 20x1
RINGKASAN AKAUN
Sila Bayar Sebelum
JUMLAH(RM)
BAKI TERDAHULU
Cagaran tunai
3 Feb 20x1
RM 0.00
MESEJ
0.00
UNTUK MENGELAKKAN PEMOTONGAN

SILA BAYAR SEBELUM ATAU PADA
CAJ BULAN INI:
87.95
SEWA
25.00
CUKAI PERKHIDMATAN
3 HB SETIAP BULAN
1.05
BAYARAN BIL BULAN LEPAS TIDAK DITERIMA

PADA TARIKH AKHIR BAYARAN.
PEMOTONGAN PERKHIDMATAN BOLEH
DIBUAT DAN BAYARAN PENYAMBUNGAN
SEMULA SEBANYAK RM10.00 SETIAP
TALIAN AKAN DIKENAKAN. JIKA BAYARAN
TELAH DIBUAT, SILA BATALKAN NOTIS INI.
JUMLAH CAJ BULAN INI
114.00
JUMLAH PERLU DIBAYAR
114.00
338
24/08/13 4:52 PM
BIL AIR
NO. AKAUN
CAGARAN
JENIS CAGARAN
NO. BIL
TARIF
201276815
RM 30.00
TUNAI
20106549
10
MD PRIMA ENTERPRISE
No. 25 Jalan Bunga Tanjung 2/18
Selangor
P e r h a t i a n : Bil ini hendaklah dijelaskan dalam tempoh tujuh (7) hari dari tarikh penyerahan. Jika tidak,
bekalan air akan dipotong tanpa notis
PEMBAYARAN AWAL, ELAKKAN DARIPADA PEMOTONGAN BEKALAN
BIL AIR TERAKHIR
20106453
11 Dec 20x0
RM 8.63
BAYARAN AIR TERAKHIR
15193
28 Dec 20x0
RM18.51
TARIKH SEMASA:
13 Jan 20x1
TARIKH DAHULU:
11 Dec 20x0
BAYAR SEBELUM: 1 Feb 20x1
NO. METER
JENIS
SEMASA
DAHULU
PENGGUNA
529362
766
748
18 M3
JUMLAH PENGGUNAAN
18 M3
CAJ PENGGUNAAN
RM 70.00
CAJ SEMASA
RM 70.00
IIIIIIIIIIIIIIIIII
JENIS BACAAN:
L1
RM 70.00
IIIIIIIIIIIIIIIIII
BIASA
IIIIIIIIIIIIIIIIII
20106549
201276815
TI001JBAT0201276815
********** T$****70.00
TARIKH: 23 Jan 20x1

DATE:
SHAH ALAM SECTION 9
BAYAR
PAY
RINGGIT
MALAYSIA
20 Jan 20x1
Pos Malaysia
Seventy only
RM
70.00
MD PRiMA ENTERPRISE
339
24/08/13 4:52 PM
Tel/Fax: 03-5051122, 03-5051123
PAYMENT VOUCHER
Voucher No.:
PV008
Date: 23 Jan 20x1
Pay to: Officemate Sdn. Bhd.

PARTICULARS
Being part payment of invoice no.15544 (inv. date: 10 January 20x1)
Less: Discount Received (7%)
Cheque No. 760257
AMOUNT
2,262.50
(158.38)
Ringgit: Two thousand one hundred four ringgit and twelve cents
TOTAL
PREPARED BY:
2,104.12
AUTHORISED BY:
TARIKH: 23 Jan 20x1

DATE:
SHAH ALAM SECTION 9
BAYAR Officemate Sdn. Bhd.

PAY
RINGGIT Two thousand one hundred four ringgit and twelve cents
MALAYSIA
RM
2,104.12
MD PRiMA ENTERPRISE
Tel/Fax: 03-5051122, 03-5051123
OFFICIAL RECEIPT
Receipt No:
OR005
Date: 27/1/20x1
Received from
Accounting Research Institute UiTM
Sum of Ringgit malaysia One thousand five hundred only

Being Payment of Invoice no. 0123 (inv. date: 5 January 20x1)
RM
ISSUED BY:
1,500.00
Cash/Cheque No:
MB 770363
340
24/08/13 4:52 PM
TARIKH: 27 Jan 20x1

DATE:
SHAH ALAM

PAY
RINGGIT One thousand five hundred only
MALAYSIA
RM
1,500.00
ACCOUNTING RESEARCH INSTITUTE

32646
BUKAN TUNAI
NON CASH
BANK PEMBAYAR
DRAWEE BANK
NOMBOR CEK
CHEQUE NUMBER
TEMPAT
PLACE
Maybank
MB 770363
SHAH ALAM
SEBANYAK
AMOUNT
KOMISEN
COMM.
RM
CEK SENDIRI
CEK TEMPATAN
1,500.00
CEK LUAR
LAIN-LAIN
WANG TUNAI
berkenaan.
1,500.00
RINGGIT: One thousand five hundred only

325010704952
NOMBOR AKAUN
NAMA:
MD PRIMA ENTERPRISE

Tel/Fax: 03-5051122, 03-5051123
OFFICIAL RECEIPT
Receipt No:
OR006
Date: 30/1/20x1
Received from Fakulti Perakaunan UiTM Shah Alam

Sum of Ringgit malaysia Nine thousand five hundred only
Being Payment of Invoice no. 0124 (inv. date: 20 January 20x1)
RM
ISSUED BY:
9,500.00
Cash/Cheque No:
RHB 550573
341
24/08/13 4:52 PM
TARIKH: 30 Jan 20x1

DATE:
SHAH ALAM

PAY
RINGGIT Nine thousand five hundred only
MALAYSIA
RM
9,500.00
FAKULTI PERAKAUNAN UiTM

32647
BUKAN TUNAI
NON CASH
BANK PEMBAYAR
DRAWEE BANK
NOMBOR CEK
CHEQUE NUMBER
TEMPAT
PLACE
RHB
RHB 550573
SHAH ALAM
SEBANYAK
AMOUNT
KOMISEN
COMM.
RM
CEK SENDIRI
CEK TEMPATAN
9,500.00
CEK LUAR
LAIN-LAIN
WANG TUNAI
berkenaan.
9,500.00
RINGGIT: Nine thousand five hundred only
NOMBOR AKAUN
325010704952
NAMA:
MD PRIMA ENTERPRISE

342
24/08/13 4:52 PM

Accounting Simulations

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Accounting Simulations

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ACCOUNTING SIMULATION

Instructions for Assignments

Opening Balances and Additional

Opening Statement (Statement of

Source Documents for January 20x1

1. Analysing business transactions using various

The aim of this accounting simulation set is to

MD Prima is an enterprise selling office products

Cik Nureen Jazlina Bt. Ezzarhan and Cik Shakeera

1. MD Prima Enterprise maintains the method

The business is practising a manual accounting

Returns outwards journal

Books of Prime Entry (journals)

1. Journalise the opening entries.

1. Post all business transactions from the journals

1. Read the background information, business

1. Read the additional information as provided

1. Prepare the bank reconciliation statement for

Less: Current liabilities

Trade receivables listing as at 31st

Accounting Research Institute

Fakulti Perakaunan UiTM Shah Alam

Mutiara Digital Sdn. Bhd.

Trade payables listing as at 31st

Western Supplies Sdn. Bhd. (Inv No.:

Officemate Sdn. Bhd. (Inv. No.:1520)

Indah Maju Sdn. Bhd. (Inv. No.: INV 2013)

Triple AAA Sdn. Bhd.

Loan from RHB Bank

Source Documents for January 20x1

Pay to: Indah Maju Sdn. Bhd.

Ringgit: Four thousand nine hundred and fifty ringgit only

SHAH ALAM SECTION 9

BAYAR Indah Maju Sdn. Bhd.

PETTY CASH VOUCHER

Pay to: Maria Enterprise

Voucher No.: PCV 001

Barang-barang yang dijual tidak boleh dikembalikan

Pay to: Petty Cash

Transfer to petty cash

SHAH ALAM SECTION 9

Lot 21, Plaza Perabot Shah Alam

Received from Fakulti Perakaunan UiTM Shah Alam

SHAH ALAM SECTION 9

BAYAR Md Prima Enterprise

FAKULTI PERAKAUNAN UiTM

BORANG MASUK / PAY-IN SLIP

Tarikh / Date: 2 Jan 20x1

SHAH ALAM SECTION 9

JUMLAH BERSIH / TOTAL:

RINGGIT: Seven Thousand Only

PERHATIAN KEPADA PELANGGAN

Invoice No. : 0122

Credit Note No : CN001

Invoice No. : 0123

Paper Shredder (Capacity - 2 Kg)

Received from Accounting Research Institute

TARIKH: 5 Jan 20x1