Bab 3
Belanjawan Induk
Soalan 14 (i) Syarikat Dinoo Sdn. Bhd. Belanjawan Pengeluaran bagi untuk setiap sukuan bagi tempoh enam bulan berakhir 30 Jun 2016 Sukuan I Sukuan II Unit Unit Unit jualan 10,000 12,000 a Tambah: Tambah : Unit inventori akhir yang diperlukan 3,000 3,500 Jumlah unit yang diperlukan 13,000 15,500 Tolak : Unit inventori awal 2,500 3,000 Unit pengeluaran yang diperlukan 10,500 12,500 Nota: (a) 25% × unit jualan sukuan hadapan. Sukuan I = 25% × 12,000 unit (unit jualan sukuan II) = 3,000 unit (b) Inventori akhir sukuan akhir 2015 = 25% × 10,000 unit (unit jualan Sukuan I, 2016) = 2,500 unit. Inventori akhir sukuan akhir 2015 = Inventori awal Sukuan I 2016.
(ii) Syarikat Dinoo Sdn. Bhd. Belanjawan Penggunaan Bahan Mentah Langsung dan Kos Bahan Mentah Langsung untuk setiap sukuan bagi tempoh enam bulan berakhir 30 Jun 2016 Sukuan 1 Unit pengeluaran yang diperlukan 10,500 × Bahan langsung seunit (kg) 3 Jumlah bahan yang diperlukan untuk pengeluaran (kg) 31,500 (a) Tambah: Inventori akhir bahan langsung diperlukan (kg) 5,000 Jumlah bahan langsung diperlukan (kg) 36,500 (b) Tolak : Inventori awal bahan langsung (kg) 4,200 Bahan langsung yang perlu dibeli (kg) 32,300 × Kos sekilogram (RM8) ×8 RM258,400
ACE AHEAD
Sukuan II 12,500 3 37,500 5,760 43,260 5,000 38,260 ×8 RM306,080
Perakaunan Penggal 3 (ISBN: 978-983-47-1499-4) 978-983-47-1499-4) © Oxford Fajar Sdn. Bhd. 2015
1
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Nota: (a) 40% × bahan langsung diperlukan untuk sukuan hadapan. Sukuan I 2016 = 40% × 12,500 = 5,000 gm (b) Inventori akhir bahan langsung Sukuan II = 40% × 14,400 = 5,760 (14,400 unit ialah keluaran yang diberi untuk Sukuan III [Maklumat 4]). Inventori awal Sukuan I = Inventori akhir Sukuan IV 2015 = 4,200 [40% × 10,500]
Soalan 15 Syarikat Jatee Sdn. Bhd. Belanjawan Inventori Bahan Mentah Langsung bagi bulan Januari hingga Mac 2016 Unit pengeluaran yang diperlukan × Bahan langsung seunit (meter) Jumlah bahan yang diperlukan untuk pengeluaran (meter) Tambah: Inventori akhir bahan langsung diperlukan (meter) Jumlah bahan langsung diperlukan (meter) Tolak : Inventori awal bahan langsung (meter) (a) Bahan langsung yang perlu (meter)
Januari 500 5
Februari 1,000 5
Mac 1,500 5
2,500
5,000
7,500
500 3,000 450 2,250
1,000 6,000 500 5,500
1,500 9,000 1,000 8,000
Nota: (a) Inventori akhir bulan Disember 2015 ialah 20% × (450 x 5) = 450
Soalan 16 (i) Belanjawan jualan (dalam unit dan RM) Comelli Sdn. Bhd. Belanjawan Jualan bagi bulan berakhir Mac 2016 SUPER PREMIUM Ramalan jualan (unit) 8,000 12,000 × Harga jualan 80 50 Jumlah jualan (RM) 640,000 600,000
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(ii)
Belanjawan pengeluaran (dalam unit) Comelli Sdn. Bhd. Belanjawan Pengeluaran bagi bulan berakhir Mac 2016 SUPER PREMIUM Ramalan jualan (unit) 8,000 12,000 Tambah: Tambah : Inventori akhir barang siap 3,500 6,500 11,500 18,500 Tolak : Inventori awal barang siap 4,000 6,000 Pengeluaran yang diperlukan (unit) 7,500 12,500
(iii) Belanjawan penggunaan bahan mentah langsung dan kos bahan mentah langsung Comelli Sdn. Bhd. Belanjawan Penggunaan Bahan Mentah Langsung dan Kos Bahan Mentah Langsung bagi bulan berakhir Mac 2016 SUPER PREMIUM Unit pengeluaran diperlukan 7,500 12,500 × Bahan langsung diperlukan untuk setiap unit 3 4 Jumlah bahan langsung diperlukan (kilogram) 22,500 50,000 Tambah: Tambah : Inventori akhir bahan langsung diperlukan 2,100 2,600 Jumlah bahan langsung diperlukan 24,600 52,600 Tolak : Inventori awal bahan langsung 2,400 2,400 Bahan langsung yang perlu dibeli 22,200 50,200 × Kos bahan langsung sekilogram 6 5 Jumlah kos bahan langsung dibeli (RM) 133,200 251,000
(iv) Belanjawan jam buruh langsung dan kos buruh langsung Comelli Sdn. Bhd. Belanjawan Jam Buruh Langsung dan Kos Buruh Langsung bagi bulan berakhir Mac 2016 SUPER PREMIUM Unit pengeluaran diperlukan 7,500 12,500 × Jam buruh langsung diperlukan untuk setiap unit 3 2 Jumlah jam buruh langsung diperlukan (jam) 22,500 25,000 × Kos buruh langsung sejam 20 20 Jumlah kos buruh langsung diperlukan (RM) 450,000 500,000
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Soalan 17 (i) Belanjawan jualan (dalam unit dan RM) Soniah Sdn. Bhd. Belanjawan Jualan bagi bulan berakhir Mac, April & Mei 2016 Mac April Mei Ramalan jualan (unit) 50,000 45,000 30,000 × Harga jualan 150 150 150 Jumlah jualan (RM) 7,500,000 6,750,000 4,500,000
(ii)
Belanjawan pengeluaran (dalam unit) Soniah Sdn. Bhd. Belanjawan Pengeluaran bagi bulan berakhir Mac, April & Mei2016 Mac April Mei Ramalan jualan (unit) 50,000 45,000 30,000 Tambah: Tambah : Inventori akhir barang siap 11,250 7,500 6,250 61,250 52,500 36,250 Tolak : Inventori awal barang siap 12,500 11,250 7,500 Pengeluaran yang diperlukan (unit) 48,750 41,250 28,750
(iii) Belanjawan penggunaan bahan langsung dan belian bahan langsung Soniah Sdn. Bhd. Belanjawan Penggunaan Bahan Langsung dan Kos Bahan Langsung bagi bulan berakhir Mac, April & Mei 2016 Mac April Mei Unit pengeluaran diperlukan 48,750 41,250 28,750 × Bahan langsung diperlukan untuk setiap unit 3 3 3 Jumlah bahan langsung diperlukan (kilogram) 146,250 123,750 86,250 Tambah: Tambah : Inventori akhir bahan langsung diperlukan 12,375 8,625 8,000 Jumlah bahan langsung diperlukan 158,625 132,375 94,250 14,625 12,375 8,625 Tolak : Inventori awal bahan langsung Bahan langsung yang perlu dibeli 144,000 120,000 85,625 × Kos bahan langsung sekilogram 4.50 4.50 4.50 Jumlah kos bahan langsung dibeli (RM) 648,000 540,000 385,312.50
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(iv) Belanjawan jam buruh langsung dan kos buruh langsung Soniah Sdn. Bhd. Belanjawan Jam Buruh Langsung dan Kos Buruh Langsung bagi bulan berakhir Mac, April & Mei 2016 Mac April Unit pengeluaran diperlukan 48,750 41,250 × Jam buruh langsung diperlukan untuk setiap unit 2 2 Jumlah jam buruh langsung diperlukan (jam) 97,500 82,500 × Kos buruh langsung sejam (RM) 30.00 30.00 Jumlah kos buruh langsung diperlukan (RM) 2,925,000 2,475,000
(v)
Mei 28,750 2 57,500 30.00 1,725,000
Belanjawan overhed kilang Soniah Sdn. Bhd. Belanjawan Overhed Kilang bagi bulan Mac, April & Mei 2016 Unit pengeluaran yang diperlukan × Jam buruh langsung seunit Jumlah jam yang diperlukan untuk pengeluaran Kos berubah: Buruh tak langsung (RM1.50 sejam) Bahan tak langsung (RM2.00 sejam) Utiliti (RM0.50) Penyelenggaraan (RM0.30) Pembaikan (RM0.20) Jumlah kos berubah (A) Kos tetap: Susut nilai Penyelenggaraan Sewa Insurans Jumlah kos tetap (B) Jumlah overhed kilang (A) + (B)
Mac 48,750 2 97,500
April 41,250 2 82,500
Mei 28,750 2 57,500
146,250 195,000 48,750 29,250 19,500 438,750
123,750 165,000 41,250 24,750 16,500 371,250
86,250 115,000 28,750 17,250 11,500 258,750
5,000 4,000 6,000 3,000 18,000 456,750
5,000 4,000 6,000 3,000 18,000 389,250
5,000 4,000 6,000 3,000 18,000 276,750
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(vi) Belanjawan belanja jualan dan pentadbiran Soniah Sdn. Bhd. Belanjawan Belanja Jualan dan Pentadbiran bagi bulan Mac, April & Mei 2016 Unit jualan Komisen jurujual @ RM4.00 Angkutan keluar @ RM1.00 Pembungkusan @ RM0.50 Jumlah belanja berubah (A) Pengiklanan Gaji pengurus jualan Gaji pengurus pentadbiran Sewa kilang dan pejabat Susut nilai van penghantaran Jumlah belanja tetap (B) Jumlah belanja jualan dan pentadbiran pentadbiran (A) + (B)
Mac 50,000 200,000 50,000 25,000 275,000 6,000 13,000 11,000 8,000 3,000 41,000 316,000
April 45,000 180,000 45,000 22,500 247,500 6,000 13,000 11,000 8,000 3,000 41,000 288,500
Mei 30,000 120,000 120,0 00 30,000 15,000 165,000 6,000 13,000 11,000 8,000 3,000 41,000 206,000
Soalan 18 Sejolli Sdn. Bhd. Penyata Pungutan Tunai dari Pelanggan bagi bulan April, Mei & Jun 2016 April Mei RM RM Penerimaan bulan semasa 84,000 90,000 Penerimaan sebulan selepas jualan 56,000 Jumlah penerimaan tunai daripada pelanggan 84,000 146,000
Jun RM 60,000 60,000 120,000
Sejolli Sdn. Bhd. Jadual bayaran tunai kepada pembekal bagi bulan April, Mei & Jun 2016 April Mei RM RM Bayaran bulan semasa 200,000 175,000 Bayaran sebulan selepas belian 200,000 Jumlah pembayaran tunai kepada pembekal 200,000 375,000
Jun RM 102,500 175,000 277,500
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Sejolli Sdn. Bhd. Belanjawan Tunai bagi bulan April, Mei & Jun 2016
Butir
Baki awal Penerimaan: Jualan tunai Penerimaan daripada pelanggan Pinjaman bank Jumlah penerimaan Pembayaran: Pemiutang Jualan dan pentadbiran Dividen Peralatan Jumlah pembayaran Baki akhir
April RM 60,000
Mei RM 76,000
Jun RM 99,000
190,000 84,000 274,000
355,000 146,000 501,000
290,000 120,000 36,500 446,500
200,000 58,000
375,000 58,000
277,500 58,000 150,000
258,000 76,000
45,000 478,000 99,000
485,500 60,000
Nota: (a) Pinjaman pada Jun = RM36,500 (b) Baki awal + Penerimaan – Penerimaan – Pembayaran Pembayaran = RM99,000 + RM410,000 – RM410,000 – RM485,500 RM485,500 = RM23,500 (c) Untuk menjamin baki tunai minimum RM60,000, syarikat perlu membuat pinjaman sebanyak RM36,500 (iaitu RM60,000 – RM60,000 – RM23,500) RM23,500) dalam bulan Jun.
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Soalan 19 Jelawate Sdn. Bhd. Belanjawan Tunai bagi sukuan pertama dan sukuan kedua 2016
Butir
Baki awal Penerimaan: Faedah daripada pelaburan Jualan peralatan Pungutan daripada pelanggan Pinjaman bank Jumlah penerimaan Pembayaran: Cukai Gaji Overhed Belanja jualan dan pentadbiran Belian peralatan Bayaran faedah Jumlah pembayaran Baki akhir
Sukuan Pertama RM 60,000
Sukuan Kedua RM 50,000
24,000 460,000 32,000 516,000
14,000 760,000 774,000
280,000 150,000 96,000 526,000 50,000
8,000 280,000 200,000 136,000 100,000 800 724,800 99,200
Soalan 20 (i) Kelii Sdn. Bhd. Belanjawan Belian Bahan Langsung bagi bulan Mac 2016 RM Kos jualan 750,000 Tambah: Tambah : Inventori akhir bahan langsung 270,000 1,020,000
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(ii) Kelii Sdn Bhd. Penyata Pendapatan Dibelanjawankan bagi bulan berakhir Mac 2016 RM Jualan 1,000,000 Tolak: Kos jualan 750,000 Untung 250,000
Soalan 21 (i) Kelii Sdn. Bhd. Belanjawan Belian Bahan Langsung bagi bulan Ogos dan September 2016 Ogos RM Kos jualan 1,200,000 Tambah: Tambah : Inventori akhir bahan langsung 198,000 1,398,000 Tolak : Inventori awal bahan langsung 180,000 Belian bahan langsung yang diperlukan 1,218,000
September RM 1,320,000 217,800 1,537,800 198,000 1,339,800
(ii) Kelii Sdn. Bhd. Penyata Pendapatan Dibelanjawankan bagi bulan berakhir Ogos dan September 2016 Ogos September RM RM Jualan 1,600,000 1,760,000 Tolak: Kos jualan (75%) (1,200,000) (1,320,000) Untung kasar 400,000 440,000
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Bab 4
Belanjawan Fleksibel
Soalan 9 Lazat Sdn. Bhd. Belanjawan Fleksibel untuk lima bulan pertama bagi tahun 2016 Januari Februari Mac April Jam buruh langsung (jam) 20,000 22,000 24,000 26,000 Belanja pentadbiran berubah: RM RM RM RM Elektrik dan air (RM0.50) 10,000 11,000 12,000 13,000 Bahan tak langsung (RM0.80) 16,000 17,600 19,200 20,800 Bahan tak langsung (RM1.20) 24,000 26,400 28,800 31,200 Jumlah belanja pentadbiran berubah 50,000 55,000 60,000 65,000 Overhed tetap: Susut nilai 4,000 4,000 4,000 4,000 Gaji penyelia 10,000 10,000 10,000 10,000 Insurans 1,800 1,800 1,800 1,800 Jumlah overhed tetap 15,800 15,800 15,800 15,800 Jumlah 65,800 70,800 75,800 80,800
Mei 28,000 RM 14,000 22,400 33,600 70,000
4,000 10,000 1,800 15,800 85,800
Soalan 10 Megaa Sdn. Bhd. Belanjawan Fleksibel untuk bulan Julai, Ogos dan September bagi tahun 2016 Julai Ogos September Jam buruh langsung 10,000 15,000 20,000 Overhed berubah: RM RM RM Buruh tak langsung (RM1.00) 10,000 15,000 20,000 Bahan tak langsung (RM0.60) 6,000 9,000 12,000 Utiliti (RM0.40) 4,000 6,000 8,000 Jumlah overhed berubah 20,000 30,000 40,000 Overhed tetap:
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Soalan 11 (i) Megaa Sdn. Bhd. Laporan Belanjawan Overhed (Fleksibel) bagi bulan Ogos 2016 Butir
Jam buruh langsung Kos berubah: Kos buruh tak langsung Kos bahan tak langsung Utiliti Jumlah kos berubah Kos tetap: Gaji penyelia Susut nilai Sewa Jumlah kos tetap Jumlah kos
Memuaskan (M) / Tidak Memuaskan (TM)
Belanjawan Fleksibel
Sebenar
Varians
18,000 RM
18,000 RM
RM
18,000 10,800 7,200 36,000
17,600 10,600 6,400 34,600
400 200 800 1,400
M M M M
8,000 2,400 1,600 12,000 48,000
8,000 2,400 1,600 12,000 46,600
0 0 0 0 1,400
M
(ii) Megaa Sdn. Bhd. Laporan Belanjawan Overhed (Fleksibel) bagi bulan Ogos 2016 Butir
Jam buruh langsung Kos berubah: Kos buruh tak langsung Kos bahan tak langsung Utiliti Jumlah kos berubah
Belanjawan Fleksibel
Sebenar
Varians
17,000 RM
17,000 RM
RM
17,000 10,200 6,800 34,000
17,600 10,600 6,400 34,600
600 400 400 600
Memuaskan (M) / Tidak Memuaskan (TM)
TM TM M TM
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Soalan 12 (i) Tegooh Sdn. Bhd. Laporan Belanjawan Fleksibel bagi bulan Februari 2016 Butiran
Unit jualan Belanja berubah: Komisen jualan (RM0.30) Angkutan keluar (RM0.45) Promosi (RM0.09) Sampel percuma (RM0.20) Jumlah belanja berubah Belanja tetap: Sewa Gaji pentadbiran Gaji jualan Susut nilai Jumlah belanja tetap Jumlah belanja
Soalan 13
Memuaskan (M) / Tidak Memuaskan (TM)
Belanjawan
Sebenar
20,000 RM
20,000 RM
RM
6,000 9,000 1,800 4,000 20,800
5,200 8,200 1,700 2,800 17,900
800 M 800 M 100 M 1,200 M 2,900 M
3,000 1,600 2,400 1,000 8,000 28,800
3,000 1,600 2,400 1,000 8,000 25,900
0 0 0 0 0 2,900 M
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(ii)
Gamen Sdn. Bhd Laporan Belanjawan Fleksibel bagi bulan Mei 2016 Butiran
Jam buruh Belanja berubah: Pembaikan kilang Utiliti kilang Bahan tak langsung Buruh tak langsung Jumlah belanja berubah Belanja tetap: Susut nilai Penyeliaan Insurans Sewa Jumlah belanja tetap Jumlah belanja
Memuaskan (M) / Tidak Memuaskan (TM)
Belanjawan
Sebenar
82,000 RM
82,000 RM
RM
32,800 49,200 82,000 65,600 229,600
41,000 52,480 78,720 72,160 244,360
8,200 TM 3,280 TM 3,280 M 6,560 TM 14,760 TM
96,000 36,000 24,000 60,000 216,000 445,600
96,000 36,000 24,000 60,000 216,000 460,360
0 0 0 0 0 14,760 TM
Soalan 14 Andaak Sdn. Bhd.
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Bab 5
Perkongsian
Soalan 12 (i) Jurnal Am Butir
Dt.
Tunai Kt. Modal, Mimi (Merekodkan pelaburan Mimi)
Dt.
Debit RM 40,000
40,000
Tunai Bangunan Kt. Modal, Siti (Merekodkan pelaburan Siti)
30,000 65,000
Dt.
7,500 30,000 15,000
Tunai Akaun Belum Terima Peralatan Kt. Peruntukan hutang ragu Modal, Hawa (Merekodkan pelaburan Hawa)
Kredit RM
95,000
3,000 49,500
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Soalan 14 Jurnal Am Butir
Dt.
Tunai Akaun Belum Terima (232,500 – (232,500 – 15,000) 15,000) Inventori barang niaga Peralatan Kt. Peruntukan hutang ragu Modal, Goon
Debit RM 22,500 217,500 244,500 255,000
Kredit RM
24,000 715,500
Soalan 15 (i) Perkongsian Bintang Penyata Perubahan Modal bagi tahun berakhir 31 Disember 2014 RM RM Pendapatan bersih 60,000 Tolak : Ambilan, Min 16,000 Ambilan, Jan 10,000 26,000 34,000 Pembahagian untung: Modal, Min 17,000
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Soalan 16 (i) Jurnal Am Tarikh 2014 Jun 1
Jun 1
Butir
Dt.
Dt.
Tunai Inventori barang niaga Kt. Modal, Chan Tunai Akaun Belum Terima Peralatan Kt. Peruntukan hutang ragu Akaun Belum Bayar Nota belum bayar Modal, Ikmal
Debit RM 30,000 91,000
Kredit RM
121,000 4,600 42,000 95,000 1,600 29,000 31,000 80,000
(ii) Chan dan Ikmal Penyata Kedudukan Kewangan pada 1 Januari 2014 RM RM ASET Aset Semasa Tunai (30,000 4,600) 34,600
RM
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(iii) (a)
Kaedah modal berubah:
Tarikh 2014 Dis. 31
Dis. 31
Jurnal Am Butir
Dt.
Dt.
Ringkasan Pendapatan Kt. Modal, Chan (12,100 + 48,000 + 6,950) Modal, Ikmal (8,000 + 54,000 + 6,950) Modal, Chan Modal, Ikmal Kt. Ambilan, Chan Ambilan, Ikmal
Debit RM 136,000
Kredit RM
67,050 68,950 48,000 60,000 48,000 60,000
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(b) Tarikh 2014 Dis. 31
Jurnal Am Butir
Dt.
Ringkasan Pendapatan Kt. Akaun semasa, Reena (30,000 + 8,000) Akaun semasa, Susan (20,000 + 8,000) Akaun semasa, Usop (0 + 8,000)
Kerja Penghitungan :
Pendapatan bersih Tolak : Elaun gaji: Reena (20,000 + 8,000)
RM 74,000 30,000
Debit RM 74,000
Kredit RM
38,000 28,000 8,000
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(ii)
Elaun gaji Faedah atas modal Reena (96,000 × 10%) Susan (60,000 × 10%) Usop (50,000 × 10%) Jumlah faedah Jumlah gaji dan faedah Baki kurangan (6,600) Reena (6,600 × 1/3) Susan (6,600 × 1/3) Usop (6,600 × 1/3)
Pembahagian Untung Bersih Reena Susan 24,000
Usop
Jumlah 24,000
9,600 6,000 _____ 33,600
_____ 6,000
5,000 _____ 5,000
2,200 2,200 2,200
20,600 44,600
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Soalan 18 (i) (a)
Modal, Reena Modal, Susan Modal, Usop
Ringkasan Hasil RM 36,000 18,000 6,000
Akaun Modal, Reena RM Ringkasan hasil Akaun Modal, Susan
RM
RM 36,000
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(c)
Modal, Reena Modal, Susan Modal, Usop
Ringkasan Hasil RM 31,400 3,800 2,800
Akaun Modal, Reena
Ringkasan hasil
Akaun Modal, Susan
RM 31,400
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Soalan 19 (i) Lim dan Danny Penyata Pendapatan bagi tahun berakhir 31 Disember 2014 RM RM
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(iii) Lim dan Danny Penyata Kedudukan Kewangan pada 31 Disember 2014 RM RM ASET Aset Semasa
RM
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(ii)
Baki modal rakan-rakan kongsi: Modal Chong (84,000 – (84,000 – 21,000) 21,000) Modal Durah (150,000 – (150,000 – 30,000) 30,000) Modal Gawri
RM 63,000 120,000 51,000
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(ii) Jurnal Am Butir
(a)
Dt. Modul, Jailani
Debit RM 75,000
Kredit RM
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(iii) Jumlah modal modal asal = RM104,000 + RM108,000 + RM36,000 = RM248,000 Pelaburan oleh Putri = RM132,000 Jumlah modal = RM248,000 + RM132,000 = RM380,000 Jumlah modal pekongsi baharu = 33⅓% 33⅓% × RM380,000 = RM126,654
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(e)
Pulangan atas aset Pendapatan bersih = Aset purata Tahun 2014
=
=
× 100
Pulangan atas Aset RM112,000 RM1,170,000 + RM1,120,000 2
RM112,000 RM1,145,000
× 100
× 100
= 9.78% 2013
=
=
RM72,000 RM1,120,000 + RM1,196,000 2 RM72,000 RM1,158,000
× 100
× 100
= 6.22%
(f)
Nisbah hutang atas ekuiti Jumlah liabiliti = Saham keutamaan + Saham biasa Tahun 2014
= =
Nisbah Hutang atas Ekuiti RM650,000 RM200,000 + RM320,000
RM650,000 RM520,000
= 1.25 : 1 2013
=
RM680,000 RM200,000 + RM240,000
=
RM680,000 RM440,000
= 1.55 : 1
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(g)
Perolehan sesaham untuk saham biasa Untung bersih selepas cukai – cukai – Dividen Dividen saham keutamaan = Bilangan purata saham biasa diterbitkan Tahun 2014
Perolehan Sesaham RM112,000 – RM112,000 – (6% (6% × RM200,000) = 20,000 unit
=
RM112,000 – RM112,000 – RM12,000 RM12,000 20,000 unit
=
RM100,000 20,000 unit
= RM5.00 2013
=
RM72,000 – RM72,000 – (6% (6% × RM200,000) 18,000 unit
=
RM72,000 – RM72,000 – RM12,000 RM12,000 18,000 unit
=
RM60,000 18,000 unit
= RM3.33 (h)
Nisbah harga/perolehan Harga pasaran saham = Perolehan sesaham Tahun 2014
Perolehan Sesaham
=
RM48.00 RM5.00
= 9.6 kali 2013
=
RM32.00 RM3.33
= 9.6 kali
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(ii)
Penilaian: (a) Kedudukan kewangan Syarikat JFA Bhd bertambah baik dalam tahun tahun 2014 seperti yang ditunjukkan oleh kenaikan dalam nisbah semasa, nisbah ujian asid, pusing ganti inventori, dan pusing ganti belum terima. (b)
Kemampuan tarikan pelaburan bertambah sedikit pada tahun 2014 berbanding dengan tahun 2013 seperti yang ditunjukkan oleh kenaikan harga pasaran saham. Kenaikan harga pasaran saham ini selari dengan pertambahan dalam pulangan atas aset dan perolehan sesaham bagi saham biasa. Nisbah harga/perolehan tidak berubah dalam kedua-dua tahun 2013 dan tahun 2014. Tuntutan hutang ke atas jumlah ekuiti juga telah berkurang daripada 1.55 : 1 kepada 1.25 : 1 bermakna lebih banyak bahagian ekuiti akan dinikmati oleh pemegang saham (pelabur).
Soalan 20 (i)
(a)
Jenis Nisbah Nisbah semasa
Penghitungan
=
Aset semasa Liabiliti semasa
=
RM45,000 + RM195,000 + RM180,000 RM150,000
=
RM420,000 RM150,000
= 2.8 : 1 atau 280% (b)
Nisbah cepat
=
Aset semasa – semasa – Inventori Inventori Liabiliti semasa
=
RM420,000 – RM420,000 – RM180,000 RM180,000 RM135,000
=
RM240,000 RM150,000
= 1.6 : 1 atau 160%
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(c)
Jenis Nisbah Pulangan atas aset
= =
=
Penghitungan Pendapatan bersih selepas cukai Aset purata
RM75,000 RM1,035,000 + RM960,000 2 RM75,000 RM997,500
× 100 × 100
× 100
= 7.52% (d)
Hutang atas ekuiti
=
Jumlah liabiliti Saham biasa + Pendapatan tertahan
=
RM150,000 + RM270,000 RM450,000 + RM165,000
=
RM420,000 RM615,000
= 0.68 : 1 atau 68.3% (e)
Hutang atas aset
=
Jumlah liabiliti Jumlah aset
=
RM420,000 RM1,035,000
= 0.405 : 1 atau 40.6% (f)
Margin untung bersih selepas cukai atas jualan
=
Pendapatan bersih selepas cukai × 100 Jualan bersih
=
RM75,000 RM1,260,000 – RM1,260,000 – RM60,000 RM60,000
=
RM75,000 × 100 RM1,200,000
× 100
= 6.25% (g)
Nisbah bayar keluar dividen
=
Dividen tunai Pendapatan bersih selepas cukai
=
RM21,600 × 100 RM75,000
= 28.8%
× 100
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(ii) (a)
Jenis Nisbah Pusing ganti belum terima (kali)
= =
=
Penghitungan Jualan kredit Akaun Belum Terima purata
RM1,260,000 – RM1,260,000 – RM60,000 RM60,000 RM195,000 + RM180,000 2 RM1,200,000 RM187,500
= 6.4 kali Kekerapan kutipan Akaun Belum Terima (hari)
=
Akaun Belum Terima purata Jualan kredit
=
RM187,500 × 360 RM1,200,000
= 56.25 hari atau =
360 hari Pusing ganti belum terima
=
360 hari 6.4 kali
= 56.25 hari (b)
Pusing ganti inventori (kali)
= =
=
Kos barang dijual Inventori purata RM594,000 RM180,000 + RM150,000 2 RM594,000 RM165,000
= 3.6 kali
× 360
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Jenis Nisbah Kekerapan inventori barang niaga dijual (hari)
Penghitungan
=
Inventori purata × 360 Kos barang dijual
=
RM165,000 RM594,000
× 360
= 100 hari atau =
360 hari Pusing ganti inventori
=
360 hari 3.6 kali
= 100 hari
Bab 8
Penyata Aliran Tunai
Soalan 12 (a) Aktiviti operasi (b) Aktiviti bukan tunai (c) Aktiviti pelaburan (d) Aktiviti pembiayaan (e) Aktiviti operasi (f) Aktiviti operasi (g) Aktiviti pembiayaan (h) Aktiviti bukan tunai (i) Aktiviti pelaburan (j) Aktiviti bukan tunai
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Soalan 13 (i) Aktiviti operasi:
Urus Niaga (6) (7) Jumlah (ii)
RM 30,000 (22,000) 8,000
Aktiviti pelaburan:
Urus Niaga (5) Jumlah
RM 28,000 28,000
(iii) Aktiviti pembiayaan: Urus Niaga (1) (2) (3) (4) Jumlah
RM 80,000 (75,000) 60,000 (15,000) 50,000
(iv) Aktiviti bukan tunai untuk pelaburan dan pembiayaan: Urus Niaga (2) (3) Jumlah Soalan 14 (a) O (b) B (c) B (d) P
RM 75,000 (60,000) 15,000
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Soalan 15 Syarikat WANUMI Sdn. Bhd. Aliran Tunai daripada aktiviti operasi Penerimaan: Kutipan daripada pelanggan (186,000 + 18,000) Hasil dividen Jumlah penerimaan tunai Pembayaran: Kepada pembekal (Akaun Belum Bayar) Gaji pekerja Untuk faedah Untuk cukai korporat Jumlah pembayaran tunai Aliran tunai keluar bersih (penggunaan) daripada aktiviti operasi
RM
RM 204,000 14,000 218,000
(96,000) (68,000) (32,000) (26,000) (222,000) (4,000)
Soalan 16 Zahni Enterprise Bhd. Aliran Tunai daripada aktiviti operasi Penerimaan Jualan tunai Penerimaan hasil dividen Kutipan daripada Akaun Belum Terima Aliran tunai masuk/dijanakan Tolak: Pembayaran Belanja faedah Cukai korporat Belanja-belanja operasi lain Aliran tunai keluar/penggunaan Aliran tunai dijanakan daripada aktiviti operasi
RM
RM 52,000 12,000 122,000 186,000
(8,000) (10,000) (25,000) (43,000) 143,000
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Soalan 18 Syarikat Jalabubu Bhd. Penyata Aliran Tunai (Kaedah Langsung) bagi tahun berakhir 31 Disember 2014 RM RM Aliran tunai daripada aktiviti operasi: a Tunai yang dikutip daripada pelanggan 5,134,400 Tolak : Bayaran tunai Untuk belanja operasi (3,874,400) Untuk cukai korporat (282,400) (4,156,800) Tunai bersih yang dijanakan/disediakan oleh aktiviti operasi 977,600 Aliran tunai daripada aktiviti pelaburan: Jualan peralatan Belian peralatan Tunai bersih digunakan oleh aktiviti pelaburan Aliran tunai daripada aktiviti pembiayaan: Pembayaran dividen tunai Tunai bersih digunakan oleh aktiviti pembiayaan Pertambahan bersih dalam tunai Tunai pada awal tempoh Tunai pada akhir tempoh
216,000 (600,000) (384,000)
(160,000) (160,000) 433,600 104,000 537,600
RM
Kerja Penghitungan: (a) Kutipan daripada pelanggan: Hasil jualan seperti di Penyata Pendapatan Tolak : Pertambahan dalam Akaun Belum Terima (620,000 – (620,000 – 488,000) 488,000) Kutipan daripada pelanggan
5,266,400 (132,000) 5,134,400
(b) Bayaran untuk belanja operasi: Belanja operasi seperti di Penyata Pendapatan
3,936,000
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Soalan 19 Syarikat Lagunhijau Bhd. Penyata Aliran Tunai bagi tahun berakhir 31 Disember 2014 RM Aliran tunai daripada aktiviti operasi: Penerimaan Kutipan daripada pelanggan (458,000 + 14,000) 472,000 Dividen diterima 16,000 Jumlah penerimaan tunai Tolak : Pembayaran Kepada pembekal (206,000 + 22,000 – 22,000 – 18,000) 18,000) (210,000) Kepada kakitangan (90,000 + 2,000) (92,000) Untuk cukai korporat (18,000) Untuk faedah (4,000) Jumlah pembayaran Aliran tunai bersih dijanakan daripada aktiviti operasi
(324,000) 164,000
Aliran tunai daripada aktiviti pelaburan: Perolehan (pembelian) aset loji Perolehan tunai daripada jualan tanah Aliran tunai bersih digunakan oleh aktiviti pelaburan
(174,000)
Aliran tunai daripada aktiviti pembiayaan: Perolehan tunai daripada penerbitan saham biasa Pembayaran nota belum bayar jangka panjang Pembayaran dividen kepada pelabur Aliran tunai bersih dijanakan daripada aktiviti pembiayaan Pengurangan bersih dalam tunai Aktiviti pelaburan dan pembiayaan bukan tunai: Perolehan loji dengan penerbitan nota belum bayar
RM
488,000
(202,000) 28,000
60,000 (30,000) (22,000) 8,000 (2,000)
30,000
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Soalan 20 Syarikat MDSKA Bhd. Penyata Aliran Tunai (Kaedah Langsung) bagi tahun berakhir 31 Disember 2014 RM RM Aliran tunai daripada aktiviti operasi: Penerimaan tunai Kutipan daripada pelanggan (876,000 + 3,200) 879,200 Penerimaan faedah (23,400 + 600) 24,000 Jumlah tunai diterima 903,200 Tolak : Pembayaran tunai Kepada pembekal (410,400 + 8,800 + 3,000) (422,200) Belanja operasi (99,400 – (99,400 – 1,000 1,000 + 1,200) (99,600) Kepada pekerja (152,800 – (152,800 – 1,400) 1,400) (151,400) Untuk faedah (49,200 + 800) (50,000) Untuk cukai korporat (33,800 – (33,800 – 5,000) 5,000) (28,800) Jumlah tunai dibayar (752,000) Aliran tunai bersih dijanakan daripada aktiviti operasi 151,200 Aliran tunai daripada aktiviti pelaburan: Perolehan tanah a Perolehan peralatan (201,800 – (201,800 – 156,800 156,800 ) Aliran tunai bersih daripada aktiviti pelaburan Aliran tunai daripada aktiviti pembiayaan:
(50,200) (45,000) (95,200)