The following trial balance was taken from the books of Kuih Kopi Catering as at 31 December 2025.
以下试算表取自 Kuih Kopi Catering 截至 2025 年 12 月 31 日的账簿。
Debit (RM) | Credit (RM) | |
Capital | 23,000 | |
Drawings | 58,000 | |
Bank Overdraft | 25,000 | |
Accounts receivable | 103,000 | |
Fixtures and fittings | 7,000 | |
Cash | 2,500 | |
Accounts payable | 20,000 | |
Sales | 347,000 | |
Return inwards | 7,300 | |
Discount allowed | 4,200 | |
Inventory | 9,600 | |
Purchases | 216,000 |
From the trial balance, the following errors were identified and the difference between debit and credit was posted in the suspense account.
从试算表中，发现了以下错误，并将借方和贷方之间的差额过账在暂付账户中。
A payment of RM1,000 was made to a creditor and it was only credited in the cash account.
向债权人支付了 RM1,0 00，但仅记入现金账户。
A cheque from a customer for RM1,200 was received and was correctly entered in the cash book, but posted as RM1,000 in the customer’s account.
收到一位客户的一张 RM1,2 00 支票 ，并正确输入到现金簿中，但在客户的账户中过账为 RM1,000。
A purchase of fittings worth RM2,800 was included in the purchases account.
购买的配件价值 RM2,8 00 已包含在购买账户中。
Total discount allowed of RM2,900 was credited in both the discount allowed and account payable account.
允许的总折扣 RM2,9 00 记入允许的折扣和应付账款账户。
The sales day book was correctly totaled as RM4,000, but carried forward as RM4,800
销售日簿被正确地计为 RM4,000，但结转为 RM4,8 00
Show general journal to correct the errors.
显示一般日记帐以更正错误。
RM | RM | |
Account payable √ | 1,000 √ | |
Suspense account √ | 1,000 √ | |
Suspense account √ (1,200 – 1,000) √ | 200 √ | |
Account receivable √ | 200 √ | |
Fixtures and fittings √ | 2,800 √ | |
Purchases √ | 2,800 √ | |
Discount allowed √ (2,900 x 2) √ | 5,800 √ | |
Suspense account √ | 5,800 √ | |
Sales √ (4,800 – 4,000) √ | 800 √ | |
Suspense account √ | 800 √ |
(11.5 marks)
（11.5 分）
Prepare the suspense account.
准备悬念账。
Suspense Account | |||
Details | RM | Details | RM |
Difference in trial balance √ (415,000 - 407,600) √ | 7,400 √ | Account payable √ | 1,000 √ |
Account receivable √ | 200 √ | Discount allowed √ | 5,800 √ |
Sales √ | 800 √ | ||
7,600 | 7,600 | ||
(5.5 marks)
（5.5 分）
Prepare the adjusted trial balance.
准备调整后的试算表。
Adjusted Trial Balance as at 31 December 2025 | ||
Debit (RM) | Credit (RM) | |
Capital √ | 23,000 √ | |
Drawings√ | 58,000 √ | |
Bank Overdraft√ | 25,000 √ | |
Accounts receivable √ (103,000 – 200) √ | 102,800 √ | |
Fixtures and fittings √ (7,000 + 2,800) √ | 9,800 √ | |
Cash√ | 2,500 √ | |
Accounts payable√ (20,000 – 1,000) √ | 19,000 √ | |
Sales √ (347,000 – 800) √ | 346,200 √ | |
Return inwards√ | 7,300 √ | |
Discount allowed √ (4,200 + 5,800) √ | 10,000 √ | |
Inventory√ | 9,600 √ | |
Purchases √ (216,000 – 2,800) √ | 213,200 √ | |
413,200√ | 413,200√ | |
(16 marks)
（16 分）
Sabrina is a retailer who does not practice the double entry system in her accounting books due to lack of knowledge. From the records, the following information was retrieved:
Sabrina 是一家零售商，由于缺乏知识，她没有在会计账簿中实行复式记账系统。从记录中检索到以下信息：
On 31/12/2024 (RM) | On 31/12/2025 (RM) | |
Cash | 700 | 1,200 |
Bank | 4,500 | 5,200 |
Accounts receivable | 11,200 | 10,000 |
Inventories | 2,700 | 3,400 |
Vehicle | 15,000 | 15,000 |
Accounts payable | 8,600 | 7,600 |
Accrued general expenses | 300 | 350 |
Afiya needs help in determining her operation result for the year ended 31 December 2025. The following information is given:
Afiya 需要帮助确定截至 2025 年 12 月 31 日止年度的运营结果。给出了以下信息：
Bad debt of RM500 had occurred but was not recorded in the business record.
发生了500令吉的坏账，但没有记录在业务记录中。
Sabrina withdrew cash of RM6,000 to pay for his child’s education fee.
Sabrina 提取了 6,000 令吉的现金来支付孩子的教育费用。
New equipment was bought at the end of year 2024 at the price of RM500 and was not recorded in the business record.
新设备是在2024年底以500令吉的价格购买的，没有记录在业务记录中。
Sabrina suggests her business vehicle to be depreciated at 10% annually.
Sabrina 建议她的商务车辆每年折旧 10%。
Find,
找到
the beginning capital of the year 2025.
202 年的初始资本 5.
Capital calculation statement on 1 January 2025 | ||
RM | RM | |
Assets | ||
Cash√ | 700 √ | |
Bank√ | 4,500 √ | |
Accounts receivable√ | 11,200 √ | |
Inventories√ | 2,700 √ | |
Vehicle√ | 15,000 √ | 34,100 |
Liabilities | ||
Accounts payable√ | 8,600 √ | |
Accrued general expenses√ | 300 √ | (8,900) |
Beginning capital √ | 25,200 √ | |
(8 marks)
（8 分）
the ending capital for the year 2025.
202 年期末资本 5.
Capital calculation statement on 31 December 2025 | |||
RM | RM | RM | |
Assets | |||
Equipment√ | 500 √ | ||
Cash√ | 1,200 √ | ||
Bank√ | 5,200 √ | ||
Accounts receivable√ | 10,000 √ | ||
(-) Bad debt√ | (500) √ | 9,500 | |
Inventories√ | 3,400 √ | ||
Vehicle√ | 15,000 √ | ||
(-) Accumulated depreciation√ (15,000 x 10%) √ | (1,500) √ | 13,500 | 33,300√ |
Liabilities | |||
Accounts payable√ | 7,600 √ | ||
Accrued general expenses√ | 350 √ | (7,950) | |
Ending capital √ | 25,350 √ | ||
(12 marks)
（12 分）
Show an extract of Statement of Comprehensive Income for the year ended 31 December 2025.
出示截至2025年12月31日止年度的全面收益表摘录。
Extract of Statement of Comprehensive Income for the year ended 31 December 2025. | |
RM | |
Ending capital √ | 25,350 √ |
add: Drawings √ | 6,000 √ |
31,350 | |
less: beginning capital √ | (25,200) √ |
Net profit √ | 6,150 √ |
(4 marks)
（4 分）
Prepare the Statement of Financial Position as at 31 December 2025.
编制截至2025年12月31日的财务状况表。
Statement of Financial Position as at 31 December 2025 | ||
RM | RM | |
Non-current assets | ||
Vehicle√ | 15,000 √ | |
(-) accumulated depreciation√ | (1,500) √ | 13,500 |
Equipment√ | 500 √ | |
Current assets | ||
Cash√ | 1,200 √ | |
Bank√ | 5,200 √ | |
Accounts receivable√ | 9,500 √ | |
Inventories√ | 3,400 √ | 19,300 |
33,300 √ | ||
Owner’s equity | ||
Capital√ | 25,200 √ | |
(-) drawings√ | (6,000) √ | |
Net profit√ | 6,150 √ | 25,350 |
Current liabilities | ||
Accounts payable√ | 7,600 √ | |
Accrued general expenses√ | 350 √ | 7,950 |
33,300 √ | ||
(13 marks)
（13 分）