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QUESTION 1 (25 MARKS)
问题 1（25 分）

a) Accounting is an information and measurement system that identifies, records, and communicates relevant, reliable and comparable information related to the business activities of an organization.
a) 会计是一种信息和衡量系统，用于识别、记录和传递与组织业务活动有关的相关、可靠和可比信息。

Required: 需要：

i) Identify the types of users who are interested in accounting information and provide example(s).
i) 确定对会计信息感兴趣的用户类型并举例说明。
(5 marks) (5 分）
ii) Explain the assumptions and basic principles for the accounting process.
ii) 解释会计流程的假设和基本原则。
(8 marks) (8分)
b) The following are the transaction that Klinik Ibnu Adznan has been involved in during the month of Oct 2022
b) 以下是 Klinik Ibnu Adznan 在 2022 年 10 月期间参与的交易情况
Date 日期 Cash 现金
 应收账款
Account
Receivables
Account Receivables| Account | | :---: | | Receivables |
 + Supplies + 用品 + Equipment + 设备 {f5bb5268f-5f24-42f5-bb37-e873288ef53c}
Accounts
Payable
Accounts Payable| Accounts | | :---: | | Payable |
 +
Owner's
Equity
Owner's Equity| Owner's | | :---: | | Equity |
 + 所有者权益
1 Oct 10 月 1 日 + 20 , 000 + 20 , 000 +20,000+20,000 + 20 , 000 + 20 , 000 +20,000+20,000
5 Oct 10 月 5 日 − 5 , 000 − 5 , 000 -5,000-5,000 + 5 , 000 + 5 , 000 +5,000+5,000
10 Oct 10 月 10 日 + 1 , 500 + 1 , 500 +1,500+1,500 + 1 , 500 + 1 , 500 +1,500+1,500
12 Oct 10 月 12 日 + 3 , 000 + 3 , 000 +3,000+3,000 + 3 , 000 + 3 , 000 +3,000+3,000
17 Oct 10 月 17 日 + 1 , 000 + 1 , 000 +1,000+1,000 + 1 , 500 + 1 , 500 +1,500+1,500 + 2 , 500 + 2 , 500 +2,500+2,500
20 Oct 10 月 20 日 -750 -750
25 Oct 10 月 25 日 -400 -400
30 Oct 10 月 30 日 -300 -300
Date Cash "Account Receivables" + Supplies + Equipment {f5bb5268f-5f24-42f5-bb37-e873288ef53c}"Accounts Payable" +"Owner's Equity" 1 Oct +20,000 +20,000 5 Oct -5,000 +5,000 10 Oct +1,500 +1,500 12 Oct +3,000 +3,000 17 Oct +1,000 +1,500 +2,500 20 Oct -750 -750 25 Oct -400 -400 30 Oct -300 -300| Date | Cash | Account <br> Receivables | + Supplies | + Equipment | {f5bb5268f-5f24-42f5-bb37-e873288ef53c}Accounts <br> Payable | +Owner's <br> Equity | | | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | | 1 Oct | $+20,000$ | | | | | | $+20,000$ | | 5 Oct | $-5,000$ | | | $+5,000$ | | | | | 10 Oct | | | $+1,500$ | | | $+1,500$ | | | 12 Oct | $+3,000$ | | | | | | $+3,000$ | | 17 Oct | $+1,000$ | $+1,500$ | | | | | $+2,500$ | | 20 Oct | -750 | | | | | -750 | | | 25 Oct | | | -400 | | | | -400 | | 30 Oct | -300 | | | | | | -300 |

Required: 需要：

For each of the items above, identify the transactions that occurred. (For example: On 1 st 1 st  1^("st ")1^{\text {st }} October, Dr Rushdan started the business by putting in cash amounting to RM20,000 as capital)
针对上述每个项目，确定发生的交易。例如 1 st 1 st  1^("st ")1^{\text {st }} 10月，Rushdan博士以现金 20,000 马币作为资本开始创业。）

QUESTION 2 (20 MARKS)
第 2 题（20 分）

On 1st March 2022, Juliana started a business, Perniagaan Memori Tercipta (PMT), which provides photography and videography services. Its clients include individuals and corporations around Selangor, Putrajaya, Negeri Sembilan, and Melaka. The normal balances of PMT’s accounts as at 31st March 2022 are as follows:
2022 年 3 月 1 日，朱莉安娜创办了一家名为 Perniagaan Memori Tercipta (PMT) 的公司，提供摄影和摄像服务。其客户包括雪兰莪、布城、森美兰和马六甲的个人和公司。截至 2022 年 3 月 31 日，PMT 账户的正常余额如下：
RM RM
Cash 现金 12,000 Account receivable 应收账款 5,500
Account payable 应付账款 8,000 Office Supplies 办公用品 500
Vehicle 车辆 55,000 Capital 资本 65,000
RM RM Cash 12,000 Account receivable 5,500 Account payable 8,000 Office Supplies 500 Vehicle 55,000 Capital 65,000| | RM | | RM | | :--- | ---: | :--- | ---: | | Cash | 12,000 | Account receivable | 5,500 | | Account payable | 8,000 | Office Supplies | 500 | | Vehicle | 55,000 | Capital | 65,000 |
The following are the transactions that PMT has been involved in during the month of April 2022:
以下是 PMT 在 2022 年 4 月期间参与的交易：
April 1 Juliana has made an additional cash investment of RM15,000 into her business.
4 月 1 日 朱莉安娜为她的企业追加了 15000 令吉的现金投资。
3 Purchase office supplies such as stationery and paper amounting to RM450 in cash.
3 购买文具和纸张等办公用品，现金 450 马币。
7 7 7quad7 \quad Purchase photographic equipment worth RM12,000 on credit from Nikon Sdn Bhd.
7 7 7quad7 \quad 从 Nikon Sdn Bhd 赊购价值马币 12,000 元的摄影器材。
9 Provide photography and videography services to Encik Hambali at RM7,500. The amount of RM1,500 has been received in cash and the remainder will be received by next month.
9 向 Encik Hambali 提供摄影和摄像服务，费用为 7500 令吉。已收到 1,500 马币现金，其余款项将在下个月收到。
10 Received cash, RM1,500 from Nusa Enterprise for the business video services that had been provided in March.
10 收到 Nusa Enterprise 公司提供的现金 1,500 马币，用于支付 3 月份提供的商业视频服务。
19 Juliana had sent an employee to attend a photography course, for which a course fee is RM300, and had been paid during the course registration.
19 朱莉安娜派一名员工参加摄影课程，课程费用为 300 马币，已在课程注册时支付。
26 PMT received an electricity bill for April amounting to RM280 but has not been paid.
26 PMT 收到 4 月份的电费账单，金额为 280 马币，但尚未支付。
27 Pay debt to Nikon Sdn Bhd amounting to RM5,000.
27 偿还 Nikon Sdn Bhd 5,000 马币的债务。
29 Juliana had withdrawn RM700 in cash to pay for her husband’s medical bills.
29 Juliana 提取了 700 马币现金，用于支付丈夫的医疗费。
30 Paying employees’ salaries amounted to RM1,800.
30 支付员工工资达 1 800 马币。

Required: 需要：

a) Prepare journal entries to record all transactions above. (Ignore description)
a) 编制日记账分录，记录上述所有交易。(忽略说明）
b) Post journal entries to the ledger (T account).
b) 将日记账分录记入分类账（T 账户）。
c) Prepare Trial Balance as at 30 th 30 th  30^("th ")30^{\text {th }} April 2022.
c) 编制截至 30 th 30 th  30^("th ")30^{\text {th }} 2022 年 4 月的试算表。

QUESTION 3 (30 MARKS)
问题 3（30 分）

Indigo Production started operations on 1 April 2022. The business account balances as at 30 September 2022 are as follows:
Indigo Production 于 2022 年 4 月 1 日开始运营。截至 2022 年 9 月 30 日的业务账户余额如下：
RM
Owners Drawings 业主图纸 600
Supplies 用品 6,600
Salary & wage expense
薪金和工资支出		 27,500
Advertising expense 广告费用 1,900
Freight expense 运费 2,200
Rental expense 租金支出 5,400
Utility expense 公用事业费用 2,240
Trade payable 应付账款 9,000
Trade receivable 应收账款 14,000
Unearned Service Revenue
未赚取的服务收入		 3,200
Service Revenue 服务收入 50,900
Rental Revenue 租金收入 6,500
Prepaid insurance 预付保险费 2,460
Owners Capital 业主资本 40,000
Note payable 应付票据 20,000
Equipment 设备 54,000
Cash 现金 12,700
RM Owners Drawings 600 Supplies 6,600 Salary & wage expense 27,500 Advertising expense 1,900 Freight expense 2,200 Rental expense 5,400 Utility expense 2,240 Trade payable 9,000 Trade receivable 14,000 Unearned Service Revenue 3,200 Service Revenue 50,900 Rental Revenue 6,500 Prepaid insurance 2,460 Owners Capital 40,000 Note payable 20,000 Equipment 54,000 Cash 12,700| | RM | | :--- | ---: | | Owners Drawings | 600 | | Supplies | 6,600 | | Salary & wage expense | 27,500 | | Advertising expense | 1,900 | | Freight expense | 2,200 | | Rental expense | 5,400 | | Utility expense | 2,240 | | Trade payable | 9,000 | | Trade receivable | 14,000 | | Unearned Service Revenue | 3,200 | | Service Revenue | 50,900 | | Rental Revenue | 6,500 | | Prepaid insurance | 2,460 | | Owners Capital | 40,000 | | Note payable | 20,000 | | Equipment | 54,000 | | Cash | 12,700 |
Inspection of the accounting records show that the following matters have not been considered:
对会计记录的检查表明，以下事项没有得到考虑：
  1. Prepaid Insurance involve a one-year policy commencing on 1 May 2022.
    预付保险费涉及自 2022 年 5 月 1 日起为期一年的保单。
  2. Cash received totalling RM650 from a customer for settlement of amount outstanding was debited to the cash account and credited to the trade payable account as RM560.
    从一位客户收到的用于结清欠款的现金共计 650 令吉，记入现金账户借方，560 令吉记 入应付账款账户贷方。
  3. On 30 September 2022 the value of supplies on hand is RM2,300.
    2022 年 9 月 30 日，库存物资价值为 2300 令吉。
  4. Notes payable with 7.5 % 7.5 % 7.5%7.5 \% interest was issued on 1 June 2022 and will mature on 30 November 2022. The interest should be paid together with the principal amount upon maturity.
    附有 7.5 % 7.5 % 7.5%7.5 \% 利息的应付票据于 2022 年 6 月 1 日发行，将于 2022 年 11 月 30 日到期。利息应在到期时与本金一起支付。
  5. As of 30 September 2022, Indigo Production has performed 60% of services related to unearned service revenue.
    截至 2022 年 9 月 30 日，靛蓝生产公司已提供了 60% 与未赚取服务收入相关的服务。
  6. Rental for the month of September 2022 totalling RM2,000 has yet to be paid by the tenant and has not been recorded.
    租户尚未支付 2022 年 9 月的租金，总额为 2 000 令吉，因此没有记录在案。
  7. Included in utility expense is payment of utility bill for the owner’s residence totalling RM240.
    公用事业费中包括业主住宅的公用事业费账单，共计 240 马币。
  8. Annual depreciation for equipment is RM5,000.
    设备的年折旧额为 5 000 马币。

Required: 需要：

a) For each items (1) till (8) above, identify whether it involves adjustment or error. For each adjustment or error identified, state the type of adjustment or error involved.
a) 就上述第(1)至(8)项中的每一项，确定其是否涉及调整或错误。就每项已确定的调整或误差，说明所涉调整或误差的类型。
b) Prepare: b) 准备：
i) the adjusting entries and the correcting entries required on 30 September 2022.
i) 2022 年 9 月 30 日所需的调整分录和更正分录。
ii) the Adjusted Trail Balance on 30 September 2022.
ii) 2022 年 9 月 30 日调整后的尾款余额。
iii) the Statement of Profit or Loss for the period ending 30 September 2022.
iii) 截至 2022 年 9 月 30 日的损益表。
iv) the Statement of Financial Position as at 30 September 2022.
iv) 截至 2022 年 9 月 30 日的财务状况表。
v) the closing entries on 30 September 2022.
v) 2022 年 9 月 30 日的结算条目。

QUESTION 4 (25 MARKS)
第 4 题（25 分）

On November 1, 2022, Addams Enterprise had the following account balances.
2022 年 11 月 1 日，Addams 企业的账户余额如下。
Debit 借记 Credit 学分
Cash 现金 RM14,400 马币 14,400 元 Accumulated Depreciation - Equipment
累计折旧 - 设备		 RM4,400 马币 4,400 元
Accounts Receivable 应收账款 9,200 Accounts Payable 应付账款 9,000
Inventory 库存 24,000 Salaries and Wages Payable
应付薪金和工资		 2,000
Supplies 用品 2,400 Capital - Mr Rabu Addams
首都 - 拉布-亚当斯先生		 78,600
Equipment 设备 44,000
RM94,000 9.4 万马币 RM94,000 9.4 万马币
Debit Credit Cash RM14,400 Accumulated Depreciation - Equipment RM4,400 Accounts Receivable 9,200 Accounts Payable 9,000 Inventory 24,000 Salaries and Wages Payable 2,000 Supplies 2,400 Capital - Mr Rabu Addams 78,600 Equipment 44,000 RM94,000 RM94,000 | | Debit | | Credit | | :--- | ---: | :--- | ---: | | Cash | RM14,400 | Accumulated Depreciation - Equipment | RM4,400 | | Accounts Receivable | 9,200 | Accounts Payable | 9,000 | | Inventory | 24,000 | Salaries and Wages Payable | 2,000 | | Supplies | 2,400 | Capital - Mr Rabu Addams | 78,600 | | Equipment | 44,000 | | | | | RM94,000 | RM94,000 | |
These transactions occurred during November 2022.
这些交易发生在 2022 年 11 月。
Nov 2 Made a cash sales RM1,200. Cost of goods sold RM700.
11 月 2 日 现金销售额 RM1,200。销售成本 700 马币。
5 Purchased inventories on account from Syarikat Enid Sdn. Bhd. RM6,000, terms 2/10, n/60, F.O.B shipping point. Unpaid freight cost RM300.
5 向 Syarikat Enid Sdn. Bhd.RM6,000, terms 2/10, n/60, F.O.B shipping point.未付运费 RM300。
8 Sold inventories on account to members RM6,000, terms 1/10 n/30, F.O.B destination. Freight cost RM50 paid in cash and cost of goods sold RM2,400
8 向成员出售赊购存货 RM6,000，期限 1/10 n/30，目的地为离岸价。运费 RM50 以现金支付，销售成本 RM2,400
10 Returned RM200 inventories to Syarikat Enid Sdn. Bhd.
10 向 Syarikat Enid Sdn. Bhd 退回 200 令吉的存货。
12 Purchased inventories on account from Syarikat Xavier Sdn. Bhd. RM9,000, terms 1/10, n/30, F.O.B destination. Unpaid freight cost RM500.
12 向 Syarikat Xavier Sdn. Bhd.9,000马币，期限1/10，n/30，离岸价。未付运费 RM500。
13 Paid Syarikat Enid Sdn. Bhd. in full.
13 已全额支付 Syidarikat Enid Sdn.
14 Granted allowance RM700 to customers related to a transaction on November 8. At the same time received returned inventories valued at RM500 (cost RM400).
14 向客户发放与 11 月 8 日交易有关的津贴 700 令吉。同时收到退回的价值 500 令吉的存货（成本 400 令吉）。
15 Received full payment for credit sales on November 8.
15 11 月 8 日收到赊销的全额付款。
25 Paid Syarikat Xavier Sdn. Bhd. in full.
25 向 Syarikat Xavier Sdn. Bhd 公司全额付款。

Adjustment data: 调整数据：

The physical count of inventory at hand on November 30, 2022 amounting RM36,400.
2022 年 11 月 30 日，对库存进行了实物清点，清点金额为 3.64 万令吉。

Required: 需要：

a) Journalize the November transactions using a perpetual inventory system.
a) 使用永续盘存系统记录 11 月份的交易。
b) Prepare adjusting entries on 30 th 30 th  30^("th ")30^{\text {th }} November 2022.
b) 在 2022 年 11 月 30 th 30 th  30^("th ")30^{\text {th }} 日编制调整分录。
c) Prepare the Income Statement for the month ended November 30, 2022 up to the gross profit.
c) 编制截至 2022 年 11 月 30 日的利润表，直至毛利润。