Here are the steps to distribute last year aging in UBS Accounting:1. Go to 2. DEBTORS → 2. DISTRIBUTE LAST YEAR AGING2. Select the debtor account you want to distribute aging for (e.g. 3000/M01 MASTER MIND CORPORATION) 3. Key in the amounts for each aging period:- CURRENT: Amount owed that is less than 30 days - 1-30 DAYS: Amount owed between 31-60 days- 31-60 DAYS: Amount owed between 61-90 days - OVER 60 DAYS: Amount owed over 90 days4. The total amount keyed in for all aging periods

1 A Guide to UBS Accounting Task

Copyright © 2015
All rights reserved. No part of this publication may be reproduced, distributed,
or transmitted in any form or by any means, including photocopying, recording
or other electronic or mechanical methods, without the prior written
permission of the publisher, except in the case of brief quotations embodied in
critical reviews and certain other non-commercial uses permitted by copyright
law.
For permission request, kindly email to:
cpcmkl@gmail.com
Arranged & published by,
ROSFASHIHAH BINTI ROSLAN
cpcmkl@gmail.com

Currently, the accounting requires a change towards modernization. Most of the
businesses nowadays have been using computerised handling their recording of
daily business operation. Presently, manually recording method is not relevant
accordance to the requirements of the government appeals towards management by
information technology based.
Nowadays, there was much software that was developed to facilitate business
recording system. One of outstanding software & usually used by the business was
UBS ACCOUNTING SOFTWARE, was developed by SAGE Software Sdn Bhd. There are
several advantages of using this software among other such as this software demand
minimum knowledge of computer and also it was designed such a user friendly way
and comply with international accounting standards.
So that, A GUIDE TO UBS ACCOUNTING TASK is valuable tools in understanding in
preparing UBS tasks.
As the title suggest, this e-book consists of steps used in preparing the task in
chronological orders. So that, the viewer will understand the flow during preparing
the task using UBS Accounting software according to four (4) phases of recording
procedure, which are function & structure, processing, reporting & analyzing through
reports shown.
I have relied on my own experienced teaching computerized accounting system
course almost of 5 years. This e-book also collection of my own questions or exercise
with the answers also provided.
Finally, I fully accept responsibilities for any errors that are bound to exist of any
steps or chapter. I nevertheless trust that such errors would not impede a serious
study of texts.
ROSFASHIHAH BINTI ROSLAN
cpcmkl@gmail.com
preface

ROSFASHIHAH BINTI ROSLAN had been as an Accountancy Lecturer for more than
five (5) years. She holds a Bachelor’s Degree in Accounting (Edu.) from Universiti
Pendidikan Sultan Idris, Tanjong Malim, Perak. She was graduated since 2010, then
until now served at Polytechnic Merlimau, Malacca.
ROSFASHIHAH is also author of other book; Malaysian Taxation 1. She has been
teaching diploma program and got experienced in teaching accounting subjects;
Malaysian Taxation, Fundamentals of Accounting & Computerised Accounting
System within these five years.
She also attending many course and seminar that involved accounting system issued
by SAGE Sdn Bhd.
About the author

Particulars pages
Preface 3
About the author 4
Table of content 5
Opening New File 6
Step 1 : Setting Company Profile 7 - 8
Step 2 : Chart Of Account 9 - 14
Step 3 : Opening Balances 15 - 16
Step 4 : Distribute Last Year Aging 17 - 19
Step 5 : Organize Batches 20 - 21
Step 6 : Transactions 22 - 23
Step 7 : Maintain Stock Values 24
Step 8 : Adjustment 25 - 28
Step 9 : View/Print Reports 29
Step 10 : Month-End/Year-End Processing 30 - 32
Step 11 : Backup 33
Comprehensive Exercise 1 (Meefzal Sdn Bhd) 34 - 37
Comprehensive Exercise 2 (Chanteq Enterprise) 38 - 42
Comprehensive Exercise 3 (De Moly Enterprise) 43 - 57
Comprehensive Exercise 4 (Mila Enterprise) 58 - 71
Topical Exercise 72 - 77
Answers 78 -80
Table of content

❶ Click ADD → ❷ Fill in the 'COMPANY NAME' → ❸ Fill the name of
'DIRECTORY' → ❹ Click SAVE→ ❺ Click SELECT
Username : ADMIN & Password : UBS → click SIGN IN
❶
❷ ❸
❹
UserID : ADMIN
Password : UBS
❺
❶
❷
❸

STEP 1 :
SETTING COMPANY PROFILE
7. HOUSEKEEPING → 1. SETUP → 1. GENERAL SETUP → COMPANY PROFILE → OK
Business’s Name SETIA MAJU ENTERPRISE
Registration No 457798-M
Address 415-4,Taman Perindustrian Malim, Malim Jaya, 77800
Melaka
Phone No 06-268 9021
Fax No 06-268 9022
Financial Period 01 January 2013 – 31 December 2013
Using Computerized June 2013
Company Type Sole Proprietorship
Phone & Fax
Address
Phone & Fax
Date a day before
the new financial
period starts
Number of month from
the start of financial period
until using computerized
*
*
*
*
*
*
*
*
*
*
*
*

DEBTOR ACCOUNT GROUP : From 3000 To 3000
CREDITOR ACCOUNT GROUP : From 4000 To 4000/4001(if any)
STARTING & CLOSING PERIOD :
❶ If the company financial period is 01 January 2013 until 31 December 2013,
starts using computerized on March 2013; thus
LAST ACCOUNTING DATE : 31 /12/2012
STARTING PERIOD : 3
CLOSING PERIOD : 12
❷ If the company financial period is 01 April 2013 to 31 March 2014, using
computerized on February 2014
LAST ACCOUNTING DATE : 31/03/2013
STARTING PERIOD : 11
CLOSING PERIOD : 12
❸ If last accounting date was 30 September 2013. Using computerized on April
2014.
THIS ACCOUNTING YEAR : 01/10/2013 to 30/09/2014
STARTING PERIOD : 7
CLOSING PERIOD : 12
4000 : TRADE CREDITORS
4001 : OTHER CREDITORS

STEP 2 :
CHART OF ACCOUNT (COA)
1. GENERAL → 1. GENERAL LEDGER A/C MAINTENANCE → click ADD
2010/ 000
2010/ MV1
3000/ M01
PRIMARY NO
Different by 10,
differentiate by
category &
numbered by
sequences
SECONDARY NO
Either /000
or
Combination of
numbers & letter
(MV1) / (M01)
*
*
*
*
❶
❷
❸
❾
❻
❺
❹
❺
❽

Account
Number
Description
Special
Account
(SA)
Account
Type
1000/000 CAPITAL A
1050/000 PROFIT & LOSS ACCOUNT @
RETAINED EARNING
PA A
1060/000 DRAWING A
1070/000 LONG TERM LOAN B
2001/000 MOTOR VEHICLE – MCB 2557 D
2001/MV1 PROVISION FOR DEPRECIATION OF
MOTOR VEHICLE – MCB 2557
AD D
2002/000 OFFICE EQUIPMENT D
2002/OE1 PROVISION FOR DEPRECIATION OF
OFFICE EQUIPMENT
AD D
2003/000 FURNITURE & FITTINGS D
2003/FF1 PROVISION FOR DEPRECIATION OF
FURNITURE & FITTINGS
AD D
3000/000 DEBTORS CONTROL F
3010/000 CASH IN HAND F
3020/000 BANK BK F
3030/000 STOCK AS AT 31 DECEMBER 2013 BS F
3005/000 PROVISION FOR DOUBTFUL DEBTS F
3040/000 PREPAYMENT OF SALARY (if any) F
3050/000 PREPAYMENT OF RENTAL (if any) F
4000/000 TRADE CREDITORS CONTROL G
4001/000 OTHER CREDITORS CONTROL G
4010/000 ACCRUAL OF REFRESHMENT (if any) G

4020/000 ACCRUAL OF SALARY (if any) G
4030/000 EPF ACCRUAL(if any) G
4040/000 SOCSO ACCRUAL(if any) G
5000/000 SALES H
5010/000 RETURNS INWARDS
(NOT sales return)
I
5020/000 DISCOUNT RECEIVED L
5030/000 COMMISSION RECEIVED L
6000/000 OPENING STOCK OS J
6010/000 PURCHASES J
6020/000 RETURNS OUTWARDS
(NOT purchase return)
J
6030/000 CARRIAGE INWARDS J
6040/000 CLOSING STOCK CS J
9010/000 CARRIAGE OUTWARDS M
9020/000 WATER & ELECTRICITY M
9030/000 DISCOUNT ALLOWED M
9040/000 DEPRECIATION OF FIXED ASSETS M
9050/000 SALARIES M
9060/000 INSURANCE M
9070/000 REFRESHMENT M
9080/000 RENTAL M
9090/000 STAMP & POSTAGE M
9100/000 STATIONERIES M
9110/000 WAGES M
** The account number will be given according to the SEQUENCES of that account
stated in Trial Balance

2. DEBTORS → 1. DEBTORS FILE MAINTENANCE → click ADD
** Key-in ❶ DEBTOR NO / ❷ NAME / ❸ ADDRESS / ❹ PHONE NUMBERS /
❺ FAX / ❻ TYPE CURRENCY SYMBOL : 'RM' / ❼ CURRENCY WORD : 'Ringgit
Malaysia' / ❽ click SAVE
Account No Description
Special
Account (SA)
Account
Type
3000/M01 MASTER MIND CORPORATION F
3000/P01 PHEONIX TRADING F
3000/M02 MELATI SDN BHD F
*
*
*
*
*
*
*

3. CREDITORS → 1. CREDITORS FILE MAINTENANCE → click ADD
** Key-in ❶ CREDITOR NO / ❷ NAME / ❸ ADDRESS /❹ PHONE
NUMBERS / ❺ FAX / ❻ TYPE CURRENCY SYMBOL : 'RM' / ❼ CURRENCY
WORD : 'Ringgit Malaysia' / ❽ TERM : '60 days' (if any) / ❾ SAVE
** To view back all registered chart of account
1.GENERAL → 3. PRINT CHART OF ACCOUNT → select  ALL ABOVE → OK
*
*
*
*
*
*
*
*

Example :
Cakelicious Sdn Bhd, supplied cakes ingredients to AL-IMAN Bakery operation. Below
was the invoice received by AL-IMAN Bakery on 02 February 2013.
CAKELICIOUS SDN BHD
No 220, Taman Saujana Permai,
75450 Bukit Katil, Melaka
Tel : 06 -268 1111 Fax: 06-268 1112
INVOICE
No : INV 02/22
Date: 02/04/2013
To : AL-IMAN BAKERY
Term
settlement 60 days
No Description Qty RM/unit Amount
1
2
Flour
Icing Sugar
500
200
20.00
20.00
1,000.00
400.00
TOTAL 1,400.00
Authorised Signature :
7d: 15% / 14d : 5%
Account
No
Description
Special
Account
(SA)
Account
Type
4000/A01 ACER SUPPLIES (M) TRADING G
4000/B01 BEST COMPUTER HARDWARE SDN BHD G
4000/B02 BRIGHT TECH ENTERPRISE G
4001/L01 LEMAN MOTOR SERVICES G
4001/C01 COL ENGINEERING SDN BHD G

STEP 3 :
OPENING BALANCES
1. GENERAL → 2.ENTER OPENING BALANCES → click EXIT
 Key-in same as in TRIAL BALANCE. Make debit & credit are EQUAL
This FIVE (5) accounts should be ZERO (0.00) balance;
❶ DEBTORS CONTROL (3000/000)
❷ TRADE CREDITORS CONTROL (4000/000)
❸ OTHER CREDITORS CONTROL (4001/000)
❹ OPENING STOCK (6000/000)
❺ CLOSING STOCK (6050/000)
Amount For ❶ DEBTORS CONTROL ❷ TRADE CREDITORS CONTROL
❸ OTHER CREDITORS CONTROL must be keying by individually in
the subsidiaries debtor & creditors company account (refer table aging)

ATTENTION!!
If INCOME & EXPENSES account does not appear, means you're STARTING
PERIOD was wrong.
You must fix the STARTING PERIOD in the company profile
(please refer back step1)
Amount for ❹ OPENING STOCK ❺ CLOSING STOCK will be keying
during MAINTAIN STOCK VALUE

STEP 4 :
DISTRIBUTE LAST YEAR AGING
2. DEBTORS → 2. DISTRIBUTE LAST YEAR AGING → EXIT
Ke-yin from BELOW. Amount appear in CURRENT, will show answers
are correct or not.
Company Total Current 1
month
2
month
3
month
4
month
5
month
6
month
Pheonix
Trading
5,200 400 - 1,000 1,500 - 1,500 800
Master
Mind Co.
16,500 4,500 2,500 - 2,600 4,300 2,600 -

3. CREDITORS → 2. DISTRIBUTE LAST YEAR AGING → EXIT
For creditors, put NEGATIVE SIGN in front of amount.
Company Total Current 1 month 2 month
Sunny Enterprise 13,000 -7,000 -4,000 -2,000
Central Gain Sdn Bhd 23,000 -12,600 -4,800 -5,600

** How to view & print debtors/ creditors aging
2. DEBTORS → 7. PRINT DEBTORS AGING → click OK
3. CREDITORS → 7. PRINT CREDITORS AGING → click OK

STEP 5 :
ORGANIZE BATCHES
4. TRANSACTIONS → 2. ORGANIZE BATCHES → EXIT
 Can choose either to use ADD or GENERATE method
RULES IN PREPARING BATCHES
 The batches must be keying exactly follow the SEQUENCE & NAMES of
batches listed in question paper
 You may enter the MONTH IN FULL or abbreviate the name of the month up
to FIRST 3 CHARACTERS.
 Numerical year MUST be written in 4 digits
 A dash “-“ MUST be put in between BATCH TITLE & THE MONTH.
OR
Used first three
(3) characters of
month name.
eg : Feb'2014

OR
** How to delete the wrong batches
(e.g. wrongly keying not in sequence or double keying)
7. HOUSEKEEPING → click ADMINISTRATIVE TOOLS → password : 'UBS' →
click YES → click TOOLS → 6. CHANGE BATCH LOCK STATUS & PIN NO →
click APPLY → highlight batches to be deleted → click DELETE → OK
** For typing error or wrong select month, EDIT DIRECTLY on screen
The name of
month was in
full
eg : February
'2014
Used first three
(3) characters of
month name &
without (').
eg : Feb 2014

STEP 6 :
TRANSACTIONS
TRANSACTIONS → 1. TRANSACTION FILE MAINTENANCE
 Can choose either to use ADD or QUICK method
 When use QUICK, choose MASTER ACCOUNT for which account appear
repeatedly in many transaction.
 QUICK method usually used for single layer entries of transaction
❶ e.g. (Dr) Rental
(Cr) Bank
 ADD method usually used for more than single layer entries of transactions
❶ e.g Water & Electricity RM 200
Telephone Charge RM 100
Bank RM 300
❷ e.g (Dr) Salary RM 1,200
(Cr) EPF Accrual RM 70
SOCSO Accrual RM 15
Cash RM 1,110
 NO ADDITIONAL PREFIX is allowed in Reference Number if it does not exist
in the source documents
 Document related to transactions was as follow:
Document Ref No (E.g) Batches
Invoice SENT INV 1001 Sales Journal
Invoice RECEIVED INV 2000 Purchases Journal
Cash Payment Voucher CPV 100/01 Cash Book
Cash Bill CB 900 Cash Book
Payment voucher - Cheque PV 500/01
MBB 12345
Bank Book

Credit notes SENT CN 567/01 Returns Inwards
Credit notes RECEIVED CN 123/45 Returns Outwards
Debit notes (undercharged bill) - discount DN 12/05 General Journal
Drawing NO: 1001 General Journal
Invoice – Bought assets by credit INV 701 General Journal
** How to delete unwanted transactions
Find the transaction by batch → click V.EDIT → put ************* in the space
'REF. NO' & change amount into ZERO (0.00) at the both sided (debit &
credit) → click SAVE → EXIT
7. HOUSEKEEPING → 4. FILE ORGANISATION → click UNMARK ALL →
click  DELETE UNWANTED TRANSACTIONS → OK
** How to delete all transactions
7. HOUSEKEEPING → 6. CLEAR FILE/GENERATE SAMPLE CHART → choose
' 2. CLEAR ONLY TRANSACTION – CHART & B/F REMAIN' → OK
❶
❹
❸
❷
❼❻❺ ❽
❾
❿

STEP 7 :
MAINTAIN STOCKS VALUE
1.GENERAL → 6. MAINTAIN STOCK VALUES → ADD
Select the account for BS (3030/000), OS (6000/000) & CS (6040/000)
ATTENTION!!
If the number above doesn’t come out, fix it by put BS, OS & CS in Special
Account (SA) tab in GENERAL LEDGER ACCOUNT MAINTENANCE
(please refer back step1)
❷
Keying amount stock 3030/000
– refer in Trial Balance
CLOSING STOCK end of the
month – refer in question
Enter NINE (9) times until all the
numbers appear & blue tab going
down
❺
❸
❹
❶

STEP 8 :
ADJUSTMENT
 the adjustment is either BANK RECONCILIATION STATEMENT or
TRANSACTIONS ADJUSTMENT
 All the adjustment happen at THE END OF THE MONTH/YEAR
 Adjustment:
Depreciation on fixed
assets (example)
❶ MOTOR VEHICLE
** 9070/000 (M) ** 2001/MV1 (D)
Depreciation of fixed
assets
Provision for
Depreciation of Motor
Vehicle
❷ FURNITURE &
FITTINGS
** 9070/000 (M) ** 2002/FF1 (D)
assets
Provision for
Depreciation of Fixture&
Fittings
❸ FURNITURE
** 9070/000 (M) ** 2003/F01 (D)
assets
Provision for
Depreciation of
Furniture
Batches : GENERAL JOURNAL
Provision for doubtful
debts
❶ INCREASE (expenses)
** 9080/000 (M) 3005/000 (F)
Increased in Provision
for doubtful debts
debts
❷ DECREASE
(revenues)
3005/000 (F) ** 5030/000 (L)
debts
Decrease in Provision for
doubtful debts
Bathes : GENERAL JOURNAL
** Number given refer
to sequence

PREPAYMENT OF
EXPENSES
(current assets)
** 3040/000 (F) ** 9090/000 (M)
Prepayment of
Refreshment
Refreshment
** 3050/000 (F) ** 9100/000 (M)
Prepayment of
Insurance
Insurance
ACCRUAL OF
EXPENSES
(current liabilities)
** 9100/000 (M) ** 4010/000 (G)
Rental Accrual of Rental
** 9110/000 (M) ** 4020/000 (G)
Water & Electricity Accrual of Water &
Electricity
BOUNCE CHEQUE
(dishonoured cheque)
To clear the bounce
cheque, we need to
offset the entries
3000/P01 (F) ** 3010/000 (F)
Pheonix Trading Bank
3000/P02 (F) ** 3010/000 (F)
Pyrixe Sdn Bhd Bank
Batches : BANK BOOK

** How to lock the batches
4. TRANSACTIONS → 2. ORGANISE BATCHES → highlight batch → click LOCK
** How to unlock the batches
7. HOUSEKEEPING → 7. ADMINISTRATIVE TOOLS → Password : 'UBS' →
click YES → click TOOLS → 6. CHANGE BATCH LOCK STATUS & PIN NO →
click APPLY → delete 'L.TRANS & ‘L. STATUS’→ Exit
Delete
Delete

** How to change description setting
(e.g : sales to income)
7. HOUSEKEEPING → 2. SETUP → 2. ACCOUNT TYPE DESCRIPTION
SETTING → change ‘SALES’ to ‘INCOME’ → OK

STEP 9 :
VIEW & PRINT REPORTS
** How to print LEDGERS
5.REPORTS → 2.PRINT LEDGERS → choose 4.PRINT ALL → choose the
'PERIOD' → choose NUMBER OF ACCOUNT → OK
** How to print TRIAL BALANCE
5.REPORTS → 3.TRIAL BALANCE → choose TRIAL BALANCE / DEBTORS
BALANCE / CREDITORS BALANCE → select till which 'period' → click  THIS
YEAR ONLY → OK
** How to print PROFIT & LOSS ACCOUNT
5.REPORTS → 4.PROFIT & LOSS ACCOUNT → choose THIS ACCOUNTING
YEAR ONLY or THIS YEAR-THIS MONTH → select PERIOD → OK
** How to print BALANCE SHEET
5.REPORTS → 5.BALANCE SHEET → select THIS ACCOUNTING YEAR ONLY →
select PERIOD → OK
Choose Financial
Period

STEP 10 :
MONTH - END PROCESSING
YEAR - END PROCESSING
MONTH-END PROCESSING
❶ You need to change the ‘Period Allowed From’ suit with which month to be
closed.
7. HOUSEKEEPING → 7. ADMINISTRATIVE TOOLS → password : UBS→ YES
→ TOOLS → PERIOD ALLOWED change (for month related to close)→ OK
❷ Do ‘Month-End Processing’
6. PERIODIC → 1. CLOSE MONTH ACCOUNT → Password : ‘UBS’→ OK
Period allowed
always show 1,
so you need to
CHANGE WITH
THE MONTH
TO BE CLOSE

** How to undo month end processing
HOUSEKEEPING → ADMINISTRATIVE TOOLS → password : ‘UBS’ → YES →
TOOLS → 6. CHANGE BATCH LOCK STATUS & PIN NO → APPLY → delete
L.TRANS & delete ‘L’→ Exit
Delete ‘L.
Trans’& status ‘L’
@ put 0

YEAR-END PROCESSING
6. PERIODIC → 2. YEAR END PROCESSING → enter password : ‘UBS’→OK
** There is NO undo for year-end processing, so you need to make sure all the
entries correct because correction cannot be made after close.
Password : UBS

STEP 11 :
BACKUP INTO CD, THUMBDRIVE, DRIVER
 Follow all the steps
 Spelling must be right as listed in the question paper
 Sequence & name of batches must be same as listed in the question paper
 Check the transactions entries
 All of adjustments must be done (depreciation & PDD only for end of accounting
Period- done annually)
 Clear unwanted transaction & wrong batches
 Backup the task in appropriately
Month-End Processing
(1x backup)
Year-End Processing
(2x backup)
Rename as MONTH-END Rename as ❶ BEFORE YEAR-END
❷ AFTER YEAR-END

EXERCISE 1:
Meefzal Sdn Bhd bought a computer and wanted to computerize their accounts
starting from 01 May 2014. Its financial year was from 01/08/2013 until 31/07/2014.
Following are the Trial Balance as at 30 April 2014.
RM RM
Capital 110,000
Profit & Loss Account 15,500
Debtors Control 0
Millage & Co. 35,000
Beauty View Enterprise 12,600
Bank 50,000
Cash in hand 30,000
Stock 6,150
Trade Creditors Control 0
Sales 60,000
Returns Inwards 3,000
Opening Stock 0
Purchases 47,000
Returns Outwards 2,500
Closing Stock 0
Water & Electricity 750
Repairs of Motor Vehicle 1,500
Rental 2,000
188,000 188,000
Additional Information:
Stock RM 6,150.00 was valued as at 30 April 2014.

The company has 2 debtors and their aging reports are as follows:
Millage & Co. (month)
11 10 9 8 7 6 5 4 3 2 1 Current
5,000 5,000 9,000 6,000 7,000 3,000
Beauty View Enterprise (month)
11 10 9 8 7 6 5 4 3 2 1 Current
2,000 2,000 6,000 2,000 600
Organize your batches are as follows:
Batch 1 Purchases Journal – May 2014
Batch 2 Sales Journal – May 2014
Batch 3 Bank Receipts – May 2014
Batch 4 Bank Payments – May 2014
Batch 5 Cash Receipts – May 2014
Batch 6 Cash Payments – May 2014
(continue batch 7 until 18 for month of June & July 2014 )
Transactions for May 2014, June 2014 & July 2014 are as follows:
Date Transactions
02.05.2014 Purchased goods from Nice Enterprise RM 2,000
05.05.2014 Paid rental by cash RM 350
10.05.2014 Bought a second-hand lorry by cheque RM 5,000
11.05.2014 Received RM 7,000 cheque from Millage & Co.
25.05.2014 Sold goods by cash RM 2,500
26.05.2014 Sold goods to Millage & Co. at price RM 3,500
01.06.2014 Received cheque from Beauty View Enterprise RM 4,500
03.06.2014 Paid water & electricity by cash RM 300
17.06.2014 Purchased office equipment by credit from Maxwell Sdn Bhd RM
3,500
22.06.2014 Paid salaries & stationeries RM 600 & RM 150 each. Both payments
was made by cheque

26.06.2014 Sold goods by credit to Bright Ltd. RM 2,000
28.06.2014 Cash sales of RM 2,345
07.07.2014 Sales of goods for cash RM 500
12.07.2014 Settled debts to Nice Enterprise by sending cheque RM 1,500
15.07.2014 Bought a goods on credit from Happyday Sdn Bhd at RM 2,500
19.07.2014 Paid petrol for cash RM 300
21.07.2014 Bright Ltd. Paid their debts RM 1,000 by cash
22.07.2014 Sales by credit to Beauty View Enterprise RM 1,500
 Stock as at 31.05.2014 is RM 3,000.00
 Stock as at 30.06.2014 is RM 5,000.00
 Sock as at 31.07.2014 is RM 8,500.00
You are required to:
1) Create Chart of Account
2) Enter Opening Balance
3) Organise Batches
4) Maintain Stock Values
5) Distribute Last Year Aging
6) Enter the transactions
7) View the following reports:
i. Charts of Account
ii. Trial Balance as at 31 July 2014
iii. Trading, Profit & Loss for the year ended 31 July 2014
iv. Balance Sheet as at 31 July 2014

Fill in the blanks based on figure stated in reports above:
NO DESCRIPTION AMOUNT (RM)
1. Last Accounting Year Closing Date : _______________
Starting Period : ____________
Closing Period : ____________
This Accounting Year : ______________ to _____________
Not applicable
2. Total Batch 1
3. Total Batch 7
4. Total Batch 10
5. Total Batch 18
6. Total Trial Balance for the month of July 2014
7. Gross Profit/Loss for the month of July 2014
8. Net Profit/Loss for the month of May 2014
9. Working capital as at 31 July 2014
10. Cash Balance as at 31 July 2014
11. Total Sales for the month of June 2014
12. Bank Balance as at 31 July 2014
13. Total Trial Balance as at 31 July 2014
14. Net Profit/Loss for the year ended 31 July 2014
15. Net Current Assets as at 31 July 2014

EXERCISE 2:
SECTION A (Company Details)
Data Directory : Create a new data directory named NO IC and maintain
The full set of accounting entries here
Company name : CHANTEQ ENTERPRISE
Type : Partnership
Nature of Business : Trading
Registered Address : Lot 4-2-3, Menara Setiawangsa ,
Jalan Genting Sepah,
42600 Pahang.
Tel : 06-661 6677 Fax : 06-661 6688
Accounting Year : 01 January – 31 December
Computerized : Starting on 01 November 2013, use UBS system to handle
all accounting transactions
Books Maintained : Sales Journal (Monthly)
Purchases Journal (Monthly)
Bank Book (Monthly)
Cash Book (Monthly)
General Journal (Monthly)
Creditors group : There are 2 types of creditors maintained; 4000/000 Trade
Creditors and 4001/000 Other Creditors

SECTION B
Following is a trial balance as at 31 October 2013.
Description Debit
(RM)
Credit
(RM)
Capital 125,000
Profit & Loss Account 45,000
Long term loan 20,000
Land & Building 137,800
Motor Vehicle 60,000
Provision for depreciation – Motor Vehicle 6,000
Office Equipment 25,000
Provision for depreciation – Office Equipment 7,500
Debtors Control & Trade Creditors Control 16,500 11,000
Cash 9,000
Bank 90,000
Stock 11,800
Purchases & Sales 95,700 255,500
Purchase return & sales return 1,700 2,100
Commission Received 2,800
Salaries 12,000
Rental 8,000
Water & Electricity 4,500
General Expenses 1,400
Upkeep of Motor vehicles 1,500
TOTAL 474,900 474,900

Debtors Aging Report
Name Balance as
at
31/10/2013
Current
month
(RM)
1 month
(RM)
2 month
(RM)
3 month
(RM)
4 month
(RM)
Likey Sdn Bhd 6,000 1,400 1,500 1,800 - 1,300
Mimiey
Enterprise
5,500 - 1,500 - 2,500 1,500
Niniey Bhd 5,000 1,000 - 4,000 - -
Creditors Aging Report
Name Balance as
at
31/10/2013
Current
month
(RM)
1 month
(RM)
2 month
(RM)
3 month
(RM)
4 month
(RM)
Johorian Corp 6,500 1,000 2,200 3,000 300 -
Lifestyle Sdn
Bhd
4,500 1,500 - - 1,700 1,300
Closing Stock Value
01/10/13 31/10/13 30/11/13 31/12/13 31/01/14 01/03/14 31/03/14 30/04/14 31/05/14
8,300 10,800 9,000 8,800 10,100 7,900 9,700 10,500 10,900
Transaction
Date Details Ref No Amount
(RM)
12/11/2013 Purchase goods from Johorian Corp S012 7,000
20/11/2013 Purchase goods from Lifestyle Sdn Bhd 234 4,750
01/12/2013 Bought Furniture from Syarikat Perabot
Billion
0007 1,800
15/12/2013 Purchase goods from B.G. Group AB903 9,625

20/12/2013 Purchase goods from Lifestyle Sdn Bhd 444 4,800
25/12/2013 Purchase goods from Johorian Corp S822 4,000
14/11/2013 Sales goods to Mimiey Enterprise AC8800 6,200
15/11/2013 Sales goods to Likey Sdn Bhd AC8801 5,400
18/12/2013 Sales goods to Niniey Bhd AC8802 9,200
01/12/2013 Sales goods to Niniey Bhd AC8803 11,000
18/12/2013 Sales goods to Mimiey Enterprise AC8804 9,100
25/12/2013 Sales goods to Likey Sdn Bhd AC8805 3,800
15/11/2013 Make Payment to Johorian Corp for
account settlement
PV 5001
MBB 003555
10,000
10/12/2013 Make Payment to Lifestyle Sdn Bhd for
account settlement
PV 5003
BBC 003557
6,500
10/12/2013 Paid to Respective for general expenses
by cash
PV 5004 100
20/12/2013 Purchase goods by cash PV 5005 500
25/12/2013 Paid salary to employees PV 5006
MBB 003348
4,500
31/12/2013 Paid water & electricity bills PV 5007
MBB 003349
900
15/11/2013 Sales goods to Walaa & Group OR 9960 2,000
25/11/2013 Receive payment from Mimiey
Enterprise
OR 9961 10,000
30/11/2013 Cash Sales OR 9962 900
30/11/2013 Received payment from Likey Sdn bhd OR 9963 8,000
11/12/2013 Received payment from Niniey Bhd OR 9964
MBB 002544
15,000
31/12/2013 Received payment from Mimiey
Enterprise
OR 9965
PB 787979
5,000
31/12/2013 Received commission by cash OR 9966 1,000

ANSWER SCHEME
NO DESCRIPTIONS AMOUNT (RM)
1. Last Accounting Year Closing Date :
Starting Period :
Closing Period :
This Accounting Year :
N/A
2. Trial Balance Total as at 31/12/2013
3. Cash on Hand as at 31/12/2013
4. Cash at bank as at 31/12/2013
5. Total Sales for the month of December 2013
6. Net Profit for the month of November 2013
7. Net Profit for the year of 2013
8. Working Capital as at at 31/12/2013

EXERCISE 3:
PART A : COMPANY DETAILS
A-1 Company Name : De Moly Enterprise
A-2 Nature of Business : Trading
A-3 Registered Address : Lot 33, Jalan Kilang Merapi
Kg Kilang Merapi,
77300 Merlimau, Melaka
Tel : 06-261 4455
Fax : 06-261 5566
A-4 Accounting Year : 01 May 2013 – 30 April 2014
A-5 Computerised : Starting from April 2014, UBS Computerized
System to handle the accounting transactions.
A-6 Book maintained : Sales Journal (month & year)
Purchases Journal (month & year)
Bank Book (month & year)
Cash Book (month & year)
General Journal (month & year)
A-7 The following Trial Balance has been extracted from the business’ ledger, sole
trader as at 31 March 2014.
Particular RM RM
Sales 138,078
Purchases 82, 350
Carriage Outwards 5,144
Drawings 7,800
Rent & Rates 3,000
Insurance 3,622
Postage & Stationeries 3,001
Advertising 1,330
Salaries & Wages 6,420

Bad debts 877
Provision for doubtful debts 130
Debtors :
FRESCO Sdn Bhd
Sweet Dessert Enterprise
7,500
4,620
Creditors :
Yi Hoon Supplies
Naufal Cakes
Al-Iman Bakery
5,000
1,500
2,300
Cash in hand 450
Bank 16,002
Stocks 11,927
Office equipment at cost 65,000
Provision Depreciation on office equipment 19,000
Capital 53,035
TOTAL 219,043 219,043
A-8 Invoices Received:
AL-IMAN BAKERY
75450 Bukit Lintang, Melaka
Tel : 06 -268 2020 Fax: 06-268 2021
INVOICE
No : INV 02/22
Date: 02/04/2014
To : DE MOLY ENTERPRISE
1
2
Flour
Icing Sugar
500
200
20.00
20.00
1,000.00
400.00
TOTAL 1,400.00

NAUFAL CAKES
No 220, Taman Bukit Rambai
03000 Melaka
Tel : 06 -283 2121 Fax: 06-283 2222
INVOICE
No : INV 559
Date: 05/04/2014
1
2
Plastic cup
Moulder
1000
3000
0.50
0.50
500.00
1,500.00
TOTAL 2,000.00
YI HOON SUPPLIES
No 100, Taman Bukit Piatu
75450 Melaka
Tel : 06 -267 1232 Fax: 06-267 1233
INVOICE
No : INV 5063
Date: 15/04/2014
1
2
Choclate Powder
Strawberry Powder
1500
1500
0.70
0.50
1 050.00
1 050.00
TOTAL 2 100.00

NAUFAL CAKES
No 220, Taman Bukit Rambai
03000 Melaka
Tel : 06 -283 2121 Fax: 06-283 2222
INVOICE
No : INV 663
Date: 20/04/2014
1 Aluminium 1000 0.50 500.00
TOTAL 500.00
YI HOON SUPPLIES
75450 Melaka
Tel : 06 -267 1232 Fax: 06-267 1233
INVOICE
No : INV 6877
Date: 21/04/2014
1 Chocolate Rice 2000 0.70 1 400.00
TOTAL 1 400.00

YI HOON SUPPLIES
75450 Melaka
Tel : 06 -267 1232 Fax: 06-267 1233
INVOICE
No : INV 6905
Date: 23/04/2014
1 Milk Powder 2500 0.50 1 250.00
TOTAL 1 250.00
AL-IMAN BAKERY
Tel : 06 -268 2020 Fax: 06-268 2021
INVOICE
No : INV 03/66
Date: 25/04/2014
1 Butter 1000 2.00 2 000.00
TOTAL 2 000.00

AL-IMAN BAKERY
Tel : 06 -268 2020 Fax: 06-268 2021
INVOICE
No : INV05/31
Date: 29/04/2014
1 Orange 1400 2.00 2 800.00
TOTAL 2 800.00
A-9 Invoice Sent:
DE MOLY ENTERPRISE
Lot 33, Jalan Kilang Merapi
Kg. Kilang Merapi, 77300 Merlimau, Melaka
Tel : 06 -261 4455 Fax: 06-261 5566
INVOICE
No : INV 5666
Date: 03/04/2014
To : FRESCO SDN BHD
1
2
DO 6652
DO 6698
3 000.00
2 000.00
TOTAL 5 000.00

DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
INVOICE
No : INV 5675
Date: 09/04/2014
To : SWEET DESSERT ENTERPRISE
1
2
DO 6699
DO 6705
2 500.00
3 500.00
TOTAL 6 000.00
DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
INVOICE
No : INV 5680
Date: 12/04/2014
To : FRESCO SDN BHD
1 DO 6765 3 200.00
TOTAL 3 200.00

DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
INVOICE
No : INV 5699
Date: 17/04/2014
To : FRESCO SDN BHD
1 DO 6892 2 400.00
TOTAL 2 400.00
DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
INVOICE
No : INV 5700
Date: 23/04/2014
1 DO 6900 2 700.00
TOTAL 2 700.00

DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
INVOICE
No : INV 5750
Date: 26/04/2014
1
2
DO 6978
DO 6992
2 100.00
1 000.00
TOTAL 3 100.00
A-10 Payment Voucher:
DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
Pay Voucher : 05/663
To : YI HOON SUPPLIES Date: 04/04/2014
No Description Amount
1 Account for April 2014 1 000.00
Cash / Cheque : RHB 523333
TOTAL 1 000.00

DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
To : Jamal Date: 05/04/2014
1 Salary 800.00
TOTAL 800.00
DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
To : Seri Warisan ENT Date: 13/04/2014
1 Advertisement 500.00
TOTAL 500.00

DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
To : NAUFAL CAKES Date: 19/04/2014
1 Account for March 2014 1200.00
TOTAL 1 200.00
DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
To : ABDUL HANAN Date: 22/04/2014
1 Rental 500.00
Cash / Cheque
TOTAL 500.00
DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
To : AL IMAN BAKERY Date: 24/04/2014
1 Account for April 2014 2000.00
TOTAL 2 000.00

DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
To : AH LONG STATIONERIES Date: 25/04/2014
1 Stationeries 30.00
Cash / Cheque
TOTAL 30.00
DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
To : YI HOON SUPPLIES Date: 29/04/2014
1 Account for March 2014 700.00
TOTAL 700.00

A-11 Official Receipts:
DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
Off. Receipts : 0666
To : FRESCO SDN BHD Date: 01/04/2014
Cash / Cheque : MBB255563
TOTAL 2 000.00
DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
To : FRESCO SDN BHD Date: 11/04/2014
Cash / Cheque : MBB255564
TOTAL 2 500.00

DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
To : SWEET DESSERT ENTERPRISE Date: 15/04/2014
Cash / Cheque : PBB636333
TOTAL 1 000.00
DE MOLY ENTERPRISE
Tel : 06 -261 4455 Fax: 06-261 5566
To : SWEET DESSERT ENTERPRISE Date: 18/04/2014
1 Account for April 2014 500.00
Cash / Cheque
TOTAL 500.00
The following additional information as at 30 April 2014 is available:
a. Rent is accrued by RM 210
b. Rates has been prepaid by RM 880
c. RM 2,211 of carriage represents carriage inwards on purchases.
d. Equipment is to be depreciated at 15% per annum used straight line method.
e. The provision for doubtful debts to be increased by RM 40
f. Closing stock was RM 13,551

PART B : ANSWER SHEET
No Description Amount (RM)
1. Last Accounting Year Closing Date : ……………………………….
Starting Period : ………..
Closing Period : ………..
This Accounting Year : ……………………. To …………………….
2. Total Batch 2
3. Total Batch 3
4. Total Trial Balance for the month of April 2014
5. Net Profit (loss) for the year ended 30 April 2014
6. Cash Balance as at 30 April 2014
7. Total sales for the month of April 2014
8. Bank Balance as at 30 April 2014
9. Total Trial Balance as at 30 April 2014
10. Working Capital as at 30 April 2014

EXERCISE 4:
Part A :
A-1 Company Name : I.C no + Students’s name
A-2 Data Directory : EXERCISE4
A-3 Type : Sole Proprietorship
A-4 Nature of business : Trading
A-5 Registered Address : Lot 4-2-3, Jalan 9-8-7
Taman Merlimau Utara
Tel : 06-263 6687 Fax : 06-263 6578
A-6 Creditors Group : Trade Creditors Group & Other Creditors Group
A-7 Accounting Year : 01 October 2013 – 30 September 2014
A-8 Computerisation : Starting from May 2014, use Sage UBS
Computerised Accounting System to enter all the
transactions.
A-9 Batches Maintained : Purchases Book
Sales Book
Returns Outwards
Returns Inwards
Bank Book
Cash Book
General Journal
A-10 Trial Balance
Notes: “ MILA ENTERPRISE” represents your company name.

The following Trial Balance is extracted from the books of Mila Enterprise as at 30
April 2014.
Description Debit (RM) Credit (RM)
Stock as at 30 September 2013 33,880
Purchases & Sales 105,120 195,000
Debtors & Creditors 89,400 91,900
Capital 100,000
Trading, Profit & Loss A/C 20,500
Goods Returns 1,980 5,300
Discount Allowed 2,800
Water & Electricity 2,750
Telephone Charges 4,770
Salaries 12,000
Rental 2,290
Refreshment 1,200
Bank – Malayan Banking Berhad 81,200
Cash in hand 15,000
Accrual of refreshment 1,200
Upkeep of Motor Vehicle 890
Upkeep of Furniture & Fitting 120
Furniture & Fitting 20,000
Provision for Depreciation – Furniture & Fitting 4,000
Lorry – MCB 1234 55,000
Provision for Depreciation of Lorry – MCB 1234 10,500
TOTAL 428,400 428,400

A-11 The followings are extracted from debtors & creditors aging analysis report as
at 30 April 2014.
Debtors Current 1 month 2 month 3 month 4 month 5 month
Fareeda
Boutique
6,200 5,900 6,500 5,800 - 5,100
Aryani
Sdn Bhd
6,660 4,980 5,860 5,800 4,700 -
Mawar Co. 6,300 8,500 4,900 - 6,400 5,800
Creditors Current 1 month 2 month 3 month 4 month 5 month
Suria
Supplies
6,000 6,700 - 7,500 5,400 -
Nur
Trading
4,400 6,800 7,400 - 5,800 4,900
Indah (M)
& Co.
8,200 6,400 7,300 6,500 - 8,600
A-12 Stock value
Decsription Stock Value (RM)
Opening Stock on 01 October 2013 29,000
Closing Stock on 31 October 2013 31,000
Closing Stock on 30 November 2013 32,000
Opening Stock on 01 January 2014 28,000
Opening Stock on 01 February 2014 23,000
Closing Stock on 28 February 2014 34,000
Opening Stock on 01 April 2014 39,000
Closing Stock on 30 April 2014 52,000

Part B:
** “ Mila Enterprise” represents your company name in the following documents
B-1 Sales Invoice for the month of May 2014:
MILA ENTERPRISE
Lot 4 -2 -3, Jalan 9-8-7, Taman Merlimau Utara
Tel : 06 -263 6687 Fax: 06-263 6578
INVOICE
Inv No : 0101
Date : 01/05/2014
To : Aryani Sdn Bhd
1 Shawl 1000 2.50 20,500
2 Scarf 1000 4.90 4,900
3 Packaging cost 1000 100
TOTAL 25,500
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
INVOICE
Inv No : 0102
Date : 05/05/2014
To : Fareeda Boutique
1 Tudung 6’ x 4’ 500 50.00 25,000
2 Telekung 300 70.00 21,000
3 Packaging cost 500 5.00 2,500
TOTAL 48,500

MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
Inv No : 0103
Date : 07/05/2014
To : Aryani Sdn Bhd
1 Tudung 8’ x 6’ 100 50.00 5000
2 Scarf Tebal 50 3.00 150
TOTAL 5,150
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
Inv No : 0104
Date : 13/05/2014
To : Mawar & Co
1 Travel Telekung 200 35.00 7,000
TOTAL 7,000

MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
INVOICE
Inv No : 0105
Date: 21/05/2014
To : Murni Sdn Bhd
1 Baju Kurung 150 60.00 9,000
2 Jubah 200 80.00 16,000
TOTAL 25,000
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
INVOICE
Inv No: 0106
Date: 29/05/2014
To : Fareeda Boutique
1 Tudung 6’ x 4’ 200 50.00 10,000
TOTAL 10,000

B-2 Invoice Received for the month of May 2014
INDAH (M) & Co.
No 45, Taman Industri Cheng
45000Cheng, Melaka
Tel : 06 -281 0100 Fax: 06-281 0110
INVOICE
Inv No : 11/52
Date: 08/05/2014
To : Mila Enterprise
1 Baju Kurung 300 40.00 12,000
TOTAL 12,000
SURIA SUPPLIES
88, Taman Muhibbah 14,
Tel : 06 -263 2000Fax: 06-263 2002
Inv No : INV 400
Date: 12/05/2014
1 Tudung 6’ x 4’ 2000 10.00 20,000
2 Tudung 8’ x 6’ 2000 15.00 30,000
TOTAL 50,000

NUR TRADING
No 18, Jalan Desa Duyong 2,
77300 Melaka
Tel : 06 -268 1020 Fax: 06-268 1022
Inv No : INV 1011
Date: 27/05/2014
1 Baju Kurung 200 30.00 6,000
TOTAL 6,000
KOH REPAIRS & SERVICES
Lot 03, Taman IKS Merlimau,
Tel : 06 -263 3333Fax: 06-263 4444
INVOICE
Inv No : 00022
Date: 19/05/2014
1 Upkeep of vehicle – MCB 1234 800.00
TOTAL 800.00

B-3 Credit Notes & Debit Notes for the month of May 2014:
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
CN No : 110
To : Aryani Sdn Bhd Date: 14052014
1 Being 10% discount for your cash payment 600.00
TOTAL 600.00
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
DN No : 20
To : Indah (M) & Co. Date: 23052014
1 Being goods returns 800.00
TOTAL 800.00

B-4 Official receipts for the month of May 2014:
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
Off. Receipt : 0205
To : Aryani Sdn Bhd Date: 06052014
1 Payment of Account 15,000.00
Cash / Cheque : MBB 444222 TOTAL 15,000.00
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
Off. Receipt : 0204
To : Mawar & Co Date: 02052014
Cash / Cheque: PBB 121212 TOTAL 1,500.00
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
Off. Receipt : 0206
To : Fareeda Boutique Date: 28052014
Cash / Cheque : MBB 123451
TOTAL 25,000.00

B-5 Payment Voucher for the month of May 2014:
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
Pay.Voucher : 1041
Pay To : POS Malaysia Berhad Date: 29052014
1
Water & Electricity
Telephone Charges
1,500.00
600.00
Cash / Cheque
TOTAL 2,100.00
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
Pay.Voucher : 1042
Pay To : Mr. Eng Date: 16052014
1 Rental for the month of May 2014 4,200.00
Cash/ Cheque
TOTAL 4,200.00

MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
Pay.Voucher : 1046
Pay To : Suria Supplies Date: 26052014
1 Payment of Outstanding Balance 30,000.00
TOTAL 30,000.00
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
Pay.Voucher : 1045
Pay To : Koh Repairs & Services Date: 24052014
1 Being payment of outstanding balance 500.00
Cash / Cheque
TOTAL 500.00

MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
Pay.Voucher : 1043
Pay To : Sariah Date: 25052014
1
Salary – May 2014
Less : EPF (RM 198.00)
Less : SOCSO (RM 9.25)
1,800.00
TOTAL 1,592.75
MILA ENTERPRISE
Tel : 06 -263 6687 Fax: 06-263 6578
Pay.Voucher : 1044
Pay To : Indah (M) & Co. Date: 20052014
1 Being payment of outstanding balance 8,000.00
TOTAL 8,000.00

B-6 Depreciation
Annual Depreciation rate for all fixed assets at the end of financial year is 10% using
straight line method. Fixed assets depreciation values shall be calculated annually.
B-7 Accrual of Expenses
Refreshment expenses for the month of March 2014: RM 1,200.00. The amount was
paid on 15/05/2014 by cheque (MBB 123459)
B-8 Prepayment of Expenses
A prepayment of rental amounting to RM 800 was wrongly debited into rental
account.
B-9 Correction
One of the cheque received has been bounced on 04/05/2014. The bounced cheque
number is PBB 121212
B-10 Account Type Description
Change the header Sales to Income in financial report of Trading and Profit & Loss
Account
B-11 Month-End Processing
You have to perform Month-End Processing to close the account of May 2014.
B-12 Backup
Backup into hard disk with backup.acc

TOPICAL EXERCISES
OPEN A NEW FILE
Company Name : MATAHARI CERIA ENTERPRISE
Data Directory : TEDAT3A / TEDAT3B
STEP 1
Company Name : MATAHARI CERIA ENTERPRISE
Type : Sole Proprietorship
Nature of business : Trading
Registered Address : No 43, Jalan Merlimau Utara 4
Taman Merlimau Utara 3
Contact No : 06-283 6678
06-283 6687
Creditors Group : Trade Creditors Group & Other Creditors Group
Accounting Year : 01 June 2013 until 31 May 2014
Computerisation : Starting from January 2014, use Sage UBS Computerised
Accounting System to enter all the transactions.
STEP 2 & STEP 3
Particular Dr (RM) Cr (RM)
Capital 127 120
Profit & Loss 68 000
Drawing 2 500
Furniture 45 000
Motor Vehicle – MX 1926 75 000

Land & Building 150 000
Provision for depreciation of furniture 4 500
Provision for depreciation of motor vehicle – MX
1926
7 500
Stock as at 01 June 2013 15 000
Bank 80 000
Cash 3 500
Debtors Control 18 000
Trade Creditors Control 24 000
Other Creditors Control 4 500
Long term loan 150 000
Salary 5 000
Insurance 2 500
Upkeep of motor vehicle 3 000
Rent & Rates 1 200
Advertising 1 800
Carriage Outwards 500
Depreciation of fixed assets 12 000
Discount Allowed 720
Purchases 60 000
Returns Outwards 600
Carriage Inwards 300
Sales 90 000
Returns Inwards 1 500
Provision for doubtful debts 500
Commission received 800
477 520 477 520

STEP 2, STEP 3& STEP 4
Debtors Current
1
month
2
month
3
month
4
month
5
month Total
CAHAYA TERANG SDN
BHD 500 500 3,000 1,000 5,000
BULAN BIRU
ENTERPRISE 400 800 600 2,000 3,800
SINAR BINTANG
TRADING 300 2,500 2,500 1,000 2,900 9,200
18,000
Trade Creditors Current
1
month
2
month
3
month
4
month
5
month Total
INDAH SDN BHD 3,000 3,000 3,000 1,000 10,000
SUFIEE ENTERPRISE 4,000 2,000 2,000 2,000 4,000 14,000
24,000
Other Creditors Current
1
month
2
month
3
month
4
month
5
month Total
PERABOT ANDA 1,500 3,000 4,500
4,500
STEP 5
Batches Maintained for January 2014
❶ Purchases Book
❷ Sales Book
❸ Returns Outwards
❹ Returns Inwards
❺ Bank Book
❻ Cash Book
❼ General Journal

STEP 6
Date Details Ref No RM
02/01/2014 Purchase goods from Indah Sdn Bhd 1045 8,000
07/01/2014 Purchase goods from Sufiee Enterprise 2001 5,750
10/01/2014 Bought Furniture from Perabot Anda 54 1,200
04/01/2014 Sales goods to Cahaya Terang Sdn Bhd 120 6,200
04/01/2014 Sales goods to Bulan Biru Enterprise 121 5,400
07/01/2014 Sales goods to Cahaya Terang Sdn Bhd 122 9,200
14/01/2014 Sales goods to Sinar Bintang Trading 123 11,000
20/01/2014 Sales goods to Sinar Bintang Trading 124 9,100
27/01/2014 Sales goods to Bulan Biru Enterprise 125 3,800
04/01/2014 Returned goods to Indah Sdn Bhd 200 1,000
17/01/2014 Sinar Bintang Trading returned goods to us 31 1,500
10/01/2014 Paid to respective for general expenses by
cash
001 100
15/01/2014 Purchase goods by cash from Indah Sdn
Bhd
1046 1,500
25/01/2014 Paid salary to Employees 5006
MBB 003348
4,500
31/01/2014 Paid Insurance 5007
MBB 003349
1,500
31/01/2014 Paid Rental 5008
MBB 003350
1,200
22/01/2014 Receive payment from Sinar Bintang
Trading
400
MBB 112233
10,000
23/01/2014 Cash Sales 9962 900
30/01/2014 Received payment from Bulan Biru
Enterprise
9963
MBB 123123
3,000
30/01/2014 Received payment from Cahaya Terang
Sdn Bhd
9964
MBB 122122
11,000

31/01/2014 Received commission by cash 9966 1,000
15/01/2014 Paid account to Indah Sdn Bhd 5009
MBB 003351
6,500
20/01/2014 Paid account to Sufiee Enterprise 5010
MBB 003352
5,500
STEP 7
Decsription Stock Value (RM)
Closing Stock on 31 October 2013 2,900
Closing Stock on 30November 2013 3,100
Closing Stock on 31 December 2013 3,200
Closing Stock on 31 January 2014 2,800
STEP 8
8-1 Depreciation
Annual Depreciation rate for all fixed assets at the end of financial year is 10% using
straight line method. Fixed assets depreciation values shall be calculated annually.
8-2 Accrual of Expenses
Advertising expenses for the month of January 2014 accrued RM 1,200
8-3 Prepayment of Expenses
A prepayment of rental amounting to RM 500
8-4 Bounce Cheque
One of the cheque received has been bounced on 31/01/2014. The bounced cheque
number is MBB 123123

8-5 Provision for doubtful debts
Provision for doubtful debts was calculated 10% from net debtors annually.
STEP 9
Month-End Processing
You have to perform Month-End Processing to close the account of January 2014.
STEP 10
Backup
Backup in your removable storage.
(Trial balance as at 31/01/2014 : RM 528,270) (Net Profit as at 31/01/2014 : RM
13,530)(Balance Sheet as at 31/01/2014) : RM 356,150)

ANSWER SCHEME
(MEEFZAL SDN BHD)
NO DESCRIPTION AMOUNT (RM)
1. Last Accounting Year Closing Date : 31/07/2013
Starting Period : 10
Closing Period : 12
This Accounting Year : 01/08/2013 – 31/07/2014
Not applicable
2. Total Batch 1 RM 2,000.00
3. Total Batch 7 -
4. Total Batch 10 RM 750.00
5. Total Batch 18 RM 300.00
6. Total Trial Balance for the month of July 2014 RM 206,845.00
7. Gross Profit/Loss for the month of July 2014 RM 3,000.00
8. Net Profit/Loss for the month of May 2014 RM 6,650.00
9. Working capital as at 31 July 2014 RM 133,745.00
10. Cash Balance as at 31 July 2014 RM 35,395.00
11. Total Sales for the month of June 2014 RM 4,345.00
12. Bank Balance as at 31 July 2014 RM 54,250.00
13. Total Trial Balance as at 31 July 2014 RM 206,845.00
14. Net Profit/Loss for the year ended 31 July 2014 RM 16,745.00
15. Net Current Assets as at 31 July 2014 RM 133,745.00

ANSWER SCHEME
(CHANTEQ ENTERPRISE)
NO DESCRIPTIONS AMOUNT (RM)
Closing Period : 12
This Accounting Year : 01/01/2013 – 31/12/2013
N/A
2. Trial Balance Total as at 31/12/2013 RM 538,975.00
3. Cash on Hand as at 31/12/2013 RM 30,300.00
4. Cash at bank as at 31/12/2013 RM 88,100.00
5. Total Sales for the month of December 2013 RM 33,100.00
6. Net Profit for the month of November 2013 RM 950.00
7. Net Profit for the year of 2013 RM 145,025.00
8. Working Capital as at at 31/12/2013 RM 123,925.00

ANSWER SCHEME
(DE MOLY ENTERPRISE)
No Description Amount (RM)
Closing Period : 12
This Accounting Year : 01/05/2013 to 30/04/2014
4. Total Trial Balance for the month of April 2014 RM 259,993.00
5. Net Profit (loss) for the year ended 30 April 2014 RM 31,958.00
6. Cash Balance as at 30 April 2014 RM 420.00
7. Total sales for the month of April 2014 RM 22,400.00
8. Bank Balance as at 30 April 2014 RM 15,302.00
9. Total Trial Balance as at 30 April 2014 RM 259,993.00
10. Working Capital as at 30 April 2014 RM 40,943.00

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