ASSIGNMENT/ TUGASAN

_________________________________________________________________________
BDAW2103
BASICS OF FINANCIAL ACCOUNTING
ASAS PERAKAUNAN KEWANGAN
JANUARY 2023 SEMESTER

SPECIFIC INSTRUCTION / ARAHAN KHUSUS

1. Answer in Malay or English. /

Jawab dalam Bahasa Melayu atau Bahasa Inggeris.

2. Submit your assignment ONCE only in a SINGLE file. /

Hantar tugasan SEKALI sahaja dalam SATU fail.

3. Submit your assignment ONLINE. /

Tugasan ini dihantar secara ONLINE.

4. Submission date : 13th March 2023. /

Tarikh Penghantaran : 13hb Mac 2023.

5. This assignment accounts for 60% of the total marks for the course. /

Tugasan ini menyumbang sebanyak 60% dari jumlah markah kursus.

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 ASSIGNMENT QUESTION

Part I

PURPOSE
The purpose of this assignment is to enhance learners’ skills to apply basic accounting
concepts and prepare financial statements.

REQUIREMENT
Answer all the questions and show your detailed workings clearly.

[Total: 50 marks]

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ASSIGNMENT 1(CLO1)

Question 1

Describe any TWO qualitative characteristics of accounting information and explain how
each characteristic is useful in interpreting the financial statements.
(10)

Question 2

The following transactions of Aroma Trading occurred in April 2022:

i) Aroma Trading paid an insurance premium for six future months’ worth of
coverage.
ii) Aroma Trading’s building is presented at a cost value of RM480,000 although the
market value is RM450,000.
iii) The owner of Aroma Trading paid for her daughter's preschool fees from the
company’s bank.
iv) Aroma Trading received a shipment of goods from Indonesia. The invoice is stated
in Malaysian Ringgit.

You are required to identify and justify each transaction to the applicable accounting
principles/assumptions for recording and reporting purposes.

(10)

(Total : 20 marks)

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ASSIGNMENT 2 (CLO2)

The following are the accounts balances of Daya Sdn. Bhd. as at 30 September 2022:
Accounts Amount (RM)
Purchases 16,531
Sales 38,567
Accounts receivable 2,214
Accounts payable 3,356
Provision for doubtful debts 265
Office equipment 5,000
Accumulated depreciation -Office equipment 1,500
Cash 660
Bank overdraft 655
Capital 5,438
Drawings 689
Sales return 441
Prepaid insurance premium 663
Rent expenses 7,260
Advertising expenses 2,663
Salary expenses 3,660
Investment 10,000

Additional information:

i. Ending inventory is valued at RM5,454.

ii. Provision for doubtful debts on accounts receivable amounting to RM332.
iii. Insurance premium expired for the year is RM540.
iv. Yearly depreciation for office equipment is RM500.
v. Rent accrued and yet to be paid as at 30 September is RM660.

You are required to prepare the following:

a) The trial balance as at 30 September 2022.

(10)
b) The statement of comprehensive income for the year ended 30 September 2022.
(10)
c) The statement of financial position as at 30 September 2022.

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 (10)

(Total: 30 marks)

[Total: 50 marks]

Part II

ONLINE CLASS PARTICIPATION (10%)

Discuss the following topic(s) in the forum and submit proof of your participation in the
online discussions:

Question

Accounting plays an important role in business and daily life. The roles are visible in
various aspects, especially in today’s business environment. Discuss the role of accounting
in creating accountability and control with the support of relevant examples.

[Total: 10 marks]

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 SOALAN TUGASAN

Bahagian I

TUJUAN
Tujuan tugasan ini adalah untuk mempertingkatkan kemahiran pelajar untuk
mengaplikasikan konsep-konsep asas perakaunan dan menyediakan penyata kewangan.

KEPERLUAN
Jawab semua soalan dan tunjukkan jalan kerja terperinci anda dengan jelas.

[Jumlah: 50 markah]

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TUGASAN 1(CLO1)

Soalan 1

Jelaskan mana-mana DUA ciri kualitatif bagi maklumat perakaunan dan terangkan
bagaimana setiap ciri itu berguna dalam penafsiran penyata-penyata kewangan.

(10)

Soalan 2

Urus niaga – urus niaga Aroma Trading berikut telah berlaku dalam bulan April 2022:
i) Aroma Trading membayar satu premium insurans bagi perlindungan enam bulan akan
datang.
ii) Bangunan Aroma Trading dibentangkan pada nilai kos RM480,000 walaupun nilai
pasaran adalah RM450,000.
iii) Pemilik Aroma Trading membayar yuran prasekolah anak perempuannya dari bank
syarikat.
iv) Aroma Trading menerima penghantaran barangan dari Indonesia. Invois tersebut
dinyatakan dalam Ringgit Malaysia.

Anda dikehendaki untuk kenal pasti dan justifikasikan setiap urus niaga dengan
prinsip/andaian perakaunan yang berkenaan bagi tujuan perekodan dan pelaporan.
(10)

(Jumlah : 20 markah)

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TUGASAN 2 (CLO2)

Berikut merupakan baki akaun-akaun untuk Daya Sdn. Bhd. pada 30 September 2022:
Akaun-akaun Amaun (RM)
Belian 16,531
Jualan 38,567
Akaun belum terima 2,214
Akaun belum bayar 3,356
Peruntukan bagi hutang ragu 265
Peralatan pejabat 5,000
Susut nilai terkumpul - Peralatan pejabat 1,500
Tunai 660
Overdraf bank 655
Modal 5,438
Ambilan 689
Pulangan jualan 441
Insurans premium prabayar 663
Belanja sewa 7,260
Belanja pengiklanan 2,663
Belanja gaji 3,660
Pelaburan 10,000

Maklumat tambahan:
i. Stok akhir dinilaikan pada RM5,454.
ii. Peruntukan bagi hutang ragu atas akaun belum terima adalah sebanyak RM332.
iii. Premium insurans tamat tempoh bagi tahun ini berjumlah RM540.
iv. Susut nilai tahunan bagi peralatan pejabat berjumlah RM500.
v. Sewa terakru dan masih belum dibayar pada 30 September ialah RM660.
Anda dikehendaki untuk menyediakan yang berikut:
a) Imbangan duga pada 30 September 2022.

(10)
b) Penyata pendapatan komprehensif bagi tahun berakhir 30 September 2022.

(10)
c) Penyata kedudukan kewangan pada 30 September 2022.

(10)
(Jumlah : 30 markah)

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 [Jumlah: 50 markah]

Bahagian II

PERBINCANGAN KELAS DALAM TALIAN (10%)

Bincangkan topik berkenaan di dalam forum dan hantar bukti penglibatan forum dalam
perbincangan dalam talian.

Soalan

Perakaunan memainkan satu peranan penting dalam perniagaan dan kehidupan seharian.
Peranan itu boleh dilihat dalam pelbagai aspek, terutamanya dalam persekitaran perniagaan
hari ini. Bincangkan peranan perakaunan dalam mewujudkan akauntabiliti dan kawalan
dengan disokong contoh-contoh yang relevan.

[Jumlah: 10 markah]

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Part II/Bahagian II (10%)

Excellent Good Fair Poor Unsatisfactory Max

*QN CLO Criteria Weight
4 3 2 1 0 Marks

1 CLO 1 Quality of Postings 2.5 All five comments are Four of the comments are Two or three of the One post submitted. OR Postings done past 10
good, appropriate, good, appropriate, comments are somewhat All posts done in one day. assignment timeline.
relevant, meaningful, and relevant, meaningful, and good, appropriate, OR None of the OR No postings given as
respectful. respectful. meaningful and respectful. comments are good and proof of participation in
Postings reflect active Postings reflect Postings show relatively relevant. discussion
Affective Domain participation within participation within short participation time. OR Comments are short
assignment timeline. assignment timeline. responses that are not
(A3)
substantial nor
meaningful. Minimum
effort (e.g. “I agree with
Tina”)

Kualiti Posting Kelima-lima komen baik, Empat Dua atau tiga komen baik, Satu penghantaran Postings melepasi tempoh
sesuai, relevan, bermakna komen baik, sesuai, sesuai, relevan,bermakna ATAU Semua tugasan.
dan berhemah. relevan, bermakna dan dan berhemah penghantaran dibuat ATAU Tiada Postings
Postings mencerminkan berhemah. Postings menunjukkan dalam satu hari . ATAU diberi sebagai bukti
Domain Afektif penyertaan aktif sepanjang Postings mencerminkan penyertaan dalam Tiada komen yang baik penyertaan dalam

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 (A3) tempoh tugasan. penyertaan sepanjang jangakamasa yang singkat. dan relevan. ATAU perbincangan
tempoh tugasan. Komen hanya respon
yang ringkas dan tidak
meluas dan tidak
bermakna.Usaha
minimum (Cth: “Saya
bersetuju dengan Tina”)

Total 2.5 10

*QN = Question Number / *NS = Nombor Soalan

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INSTRUCTIONS ON HOW TO SUBMIT PROOF OF ONLINE CLASS PARTICIPATION (10%)
Do the following:
1. Select the best FIVE (5) of your postings from the forum discussion set up by your tutor.
2. Do screenshots of the postings and include them as images in your assignment.
3. The screenshots should be in image file (either in JPG or PNG format). Refer to the sample of Screen Grab below
4. The screenshots should contain: Name, Title of the discussion, Day, Date and Time.

ARAHAN PENGHANTARAN BUKTI PENYERTAAN KELAS DALAM TALIAN (10%):

Lakukan perkara berikut:
1. Pilih LIMA (5) posting anda yang terbaik daripada perbincangan forum yang ditetapkan dalam tugasan.
2. Lakukan screen shot posting dan isikan dalam bentuk imej di dalam fail tugasan anda.
3. Imej screen shot mesti dalam format imej (sama ada JPG atau PNG). Rujuk pada contoh screen shot di bawah.
4. Screen shot mesti mengandungi nama, tajuk perbincangan, hari, tarikh dan masa.

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