RE-QUIZ @ RE-TEST

Berikut adalah nama pelajar yang dipelawa untuk membuat semula kuiz atau test untuk memperbaiki markah anda pada petang ini:

QUIZ 2
-ZAKIAH
-SYAZWANI
-NORDINIE
-IKHWAN
-AZFAR

QUIZ 3
-ZAKIAH
-NUR IZZATI
-SAKINAH
-NAZIRA
-MAWAR
-AZIRI
-NURUL AMIRAH

TEST 1
-ZAKIAH
-SYAZWANI
-NURANISAH
-NAZIRA
-NURUL AMIRAH



TEST 2
-ZAKIAH
-NAZIRA
-MAWAR

TUTORIAL EXERCISE 2
-NURUL AMIRAH

ANNOUNCEMENT!!!QUIZ 3_CONTROL ACCOUNT

Quiz 3 Topic: Control Account akan dilaksanakan pada 29 Oktober 2012 (ISNIN) di dalam kelas PA101 pada 12.15 tghari.

Anda dikehendaki menyediakan Debtors Control Account atau Creditors Control Account.
Harap maklum.

AnNOUNCEMent!!!

Adalah dimaklumkan bahawa pada Hari Isnin 15 Oktober 2012, kelas kita pada jam 10.15 pagi akan dipantau dari segi pelaksanaan P&P. Diminta semua pelajar agar dapat datang awal sebelum kelas bermula dan pastikan kelas dalam keadaan bersih.

Sila download nota Control Account dengan click pada Let's Learn dan bawa dalam kelas pada hari Isnin.

Harap maklum.

KARNIVAL KERJAYA KEUSAHAWANAN GRADUAN (K3G)

Kepada peserta, Program Karnival Kerjaya Keusahawanan Graduan (K3G) akan diadakan seperti ketetapan berikut:

• 28 JUN HINGGA 1 JULAI
• LOKASI DI PWTC
• PENGINAPAN DI HOTEL RESIDENCE UNITEN BANGI
• Bertolak dari PSIS pada 28 Jun Khamis Jam 11.00 pagi. Sila berkumpul di Depan HEP PSIS.
• Sekiranya ingin bertolak sendiri ke Hotel Residence, maklumkan kepada saya dan pastikan anda tiba sebelum jam 2 petang
• Sila telefon En Azmi 0196673710 untuk pengesahan kehadiran. Jika tidak dapat hadir, sila cari pengganti yang sama jantina.
• Sila dapatkan maklumat berkaitan K3G di website PSIS. Terima kasih.

LET'S THINK!!

duduk di BANGKU,
elok TINGKAHLAKU..














what can you say about this phrase?

ANNOUNCEMENT!!!

2 March 2012, Friday

Dear Students DIB1A, DIB1C and DIB 2,
We will have class on next Tuesday, 6 March 2012 at BK on 8.00 pm. Please bring your reference books and notes to the class.

Please do the following exercise:

• page 99 - Multiple choice question
• page 100 - Problem No 1 & 2
• page 118 - Multiple choice
• page 119 & 120 - Problem No 1 &2

Bring your answer to the class

On the next week also we will continue our class with new subtopic -Depreciation. So, make ur own revision before class start!


Thank you!!

ANNOUNCEMENT!!!

Dear students..
still in holiday right? have a good holiday and rest coz after semester break we will have lot of work to do. enjoy your holiday..see ya!!

ANNOUNCEMENT!!

Assalam..
saya tiada di PSIS pd hr isnin dn selasa 13 dn 14 feb ni kerana urusan luar pejabat.kelas PA101 akan diadakan pd hr khamis 16feb jam 8.15mlm d bk.kelas ganti ini utk kelas DIB1A,DIB1C DAN DIB2.harap maklum:-)

ANNOUNCEMENT!!!

8/2/2012
Dear students...
I already upload Notes and Tutorial For Topic 6 aDJUSMent ACCount. We will learn this topic starting week 8..print and bring it to the class.
And don't forget our class tonight!! See ya!!

EXPLORE DREAM DISCOVER

Many years from now, you will be more disappointed by the things you didn't do than by the ones you did. 




So throw off the bowlines, sail away from the safe harbour.

Catch the trade winds in your sails.

ANNOUNCEMENT!!!

2 Feb 2012

Para pelajar DIB1A & DIB1C yang dikasihi BESERTA PELAJAR SEMESTER DIB2 (repeaters) yang  teramat disayangi!!


Minggu hadapan pada 6 dan 7 Februari anda akan bercuti UMUM, jadi kelas terpaksa ditangguhkan.
Saya akan buat penggantian pada hari RABU 8 Februari 2012 jam 8.15 mlm bertempat di BK 1.8.
Kehadiran adalah wajib termasuk kepada semester 2.
Saya tidak akan bertolak ansur lagi dengan mereka yang sengaja tidak hadir ke kuliah sepertimana ketidakhadiran anda pada waktu UJIAN!!!


Saya juga ingin mengingatkan anda UJIAN 2 akan diadakan PADA HARI RABU 21/3/2012 PADA JAM 8.15 MLM BERTEMPAT DI BK 1.8. Dengan harapan tiada lagi ambil mudah dengan TIDAK HADIR UJIAN setelah makluman awal telahpun diberi lebih dari SEBULAN!!
TOPIC: Financial Statement(Topic 5) AND Adjustment Accounts (Topic 6)


Harap maklum.

ANNOUNCEMENT!!!

31 Jan 2012
SELASA (31 JAN ) ada kelas ganti untuk DIB1A& DIB1C& DIB2 jam 8.15 mlm.
Dan saya baru upload nota dan tutorial untuk rujukan. Print dan bawa ke kelas.
See u all...

LET'S DRILL-ACCOUNTING BOOKS

22/1/2012

COMMERCE DEPARTMENT

PA101 FUNDAMENTALS OF ACCOUNTING

DOUBLE ENTRY AND TRIAL BALANCE

EXERCISE

QUESTION 1

State the double entry for each of the following transactions:

NO	TRANSACTION	DEBIT	CREDIT
1	The owner brought in cash and motor vehicles into the business
2	Paid cash for purchase of office equipment
3	Owner deposit cash into bank account
4	Purchase goods on credit from Giant
5	Cash sales
6	Sold goods on credit to Nobita
7	Paid motor expenses by cash
8	Nobita returned defective goods to the business
9	Nobita settled his account by cheque
10	Paid shop assistant’s salary by cheque
11	The owner withdrew cash for his personal use

QUESTION 2

Show the effect of each of the transactions on the accounting equation

Jan           1             Started business with RM500 cash

                3             Bought goods RM75 for cash

                3             Bought goods RM120 on credit from Aman

                8             Sold goods RM40 for cash

                10           Returned goods RM25 to Aman

                14           Bought stationery RM50 cash

                15           Paid RM70 cash to Aman

                20           Bought office furniture RM200 on credit from AS Enterprise

                25           Sold goods RM100 on credit to Lim

                31           Paid salary RM150 by cash

QUESTION 3

The transactions below were carried by Aishah Batik Enterprise in the month of November 2011

Nov         1             Started business with RM10,000 cash and a motor vehicle valued at RM5,000

                2             Opened a bank account at CIMB and deposited RM6,000 cash

                3             Bought machinery worth RM2000 and paid cash

                4             Purchases batik for RM 1,500 in cash

                7             Credit purchases of batik worth RM3,000 from Salmah

                8             Cash sales RM500 to Vincent

                10           Sold RM 3,500 worth of batik Lee Trading on credit

                14           Credit sales RM4,000 to Shahid

                20           Sent cheque for RM2,950 to Salmah being full settlement of the amount owed 
                               to her

                23           Received a cheque from Lee Trading for all the amount due by him less 10% of 
                               cash discount

                24           Shahid returned defective goods amounting to RM200

                25           Bought stationery RM50 by cash

                26           Paid rent amounting RM350 by cheque

                28           Paid salary RM250 by cash

From the transactions:

i)                    Record in the appropriate accounts

ii)                   Prepare the trial balance

               

                

LET'S THINK!!

What is the difference between the treatment of cash purchases and credit purchases?
With cash purchases, no entry is made in the the supplier's account.  This is because cash passes immediately and therefore there is no need to keep a check of how much money is owing to that supplier.  On the other hand, with credit purchases, the records should show to whom money is owed until payment is made and so an entry is always made in the supplier's (creditor's) account.


Why do you think we would want to look at the accounts receivable in the accounting books as often as once a month?
In order to survive, business must, in the long term, make profits.  However, even profitable businesses go 'bust' if they do not have enough funds to pay their bills when they are due.  Debtors represent a resource that is not yet in the form of funds (e.g CASH) that can be used to pay bills.  By regularly monitoring the position on the account of each debtor, a business can tell which debtors are being slow to pay and, very importantly, do something about it.

ANNOUNCEMENT!!!

22/1/2012
Selamat bercuti kepada semua para pelajar...
So, our class PA101 on Monday(23jAN) and Tuesday(24 jAN) will be cancel and will be replace on Thursday 26 January 2012; 8.15 pm. Bawa soalan Let's Play Topic 4.  Don't forget arr!!
Have a nice day : )

TUTORIAL EXERCISE 1 (Topic 3+4)
Soalan: sediakan akaun lejar dan trial balance
Buat latihan soalan tutorial yang diberi dan latihan yang berkaitan

Kelas DIB1C/2: Khamis 26/1/2012
Kelas DIB1A/2: Jumaat 27/1/2012

bELieVe

BELIEVE in yourself

when things aren't going just right

you'll find the POWER

to set things straight

Believe in yourself

when a challenge lies ahead

you have a strong spirit

that can CONQUER any obstaclE

Believe IT!!!

ANNOUNCEMENT!!

Pelajar DIB1C/2,
Kelas PA101 pd hari khamis 19jan jam 2.15 dianjakkan ke jam 4.15 ptg.
kelas jam2.15 akan diambil alih oleh pn jega di MU.
harap maklum.

FUN WITH ACCOUNT

RULES OF DOUBLE ENTRY CONCEPT

Based on the duality, the rules of double entry bookkeeping can now be stated as follows:

Asset accounts are increased by debiting and decreased by crediting the T-account.  Therefore asset accounts in general will have debit balances, if a value exists.

Liabilities and owner’s equity accounts are increased by crediting and decreased by debiting the T-accounts.  Thus, liability and owner’s equity accounts generally will have credit balances.

Expense accounts are increased by debiting and decreased by crediting the accounts.  On the other hand, revenue accounts are increased by crediting and decreased by debiting the account concerned.  In general, expense accounts have debit balances while revenue accounts have credit balances.

LET'S THINK!!

Why else do you think we have more than one ledger?

The important reason is to aid analysis by keeping similar items together

Why bother with books of first entry ? Why don’t we just enter transactions straight into the ledger?

Books of original entry contain all the important information relating to a transaction.  Ledgers just contain a summary.  In fact, some of the entries in the ledgers are often just one line entries covering an entire month of transaction.

ANNOUNCEMENT!!!

Pelajar PA101 DIB1C/2,
Kuliah pd hari isnin 16jan 10pagi ditangguhkn kerana sy ada urusan luar..sila siapkn latihan book of first entry-karam ibtisam dan ride perfect.sila bawa ke kelas pd hari khamis nanti ye.
harap maklum.terima kasih.

Pelajar PA101 DIB1A/2,
Sila siapkn latihan book of first entry-karam ibtisam dan ride perfect.sila bawa ke kelas hari selasa.harap maklum dn terima kasih.

siapa yang gagal bawa akan didenda!;-)

ANNOUNCEMENT!!!

QUIZ 1 PA101
Quiz 1 (Topic Introduction To Accounting) akan diadakan pada :
Kelas DIB1C/2 : Khamis
Kelas DIB1A/2 : Jumaat

Mode soalan: objektif jer!!!

ANNOUNCEMENT!!!

KELAS GANTI PA101 BAGI PELAJAR DIB1C/2

Kelas akan diadakan pada hari Selasa jam 8.00 malam bertempat di BK 1.8.
Kehadiran adalah wajib.
Sekian terima kasih

LET'S DRILL-ACCOUNTING BOOKS

PA101 FUNDAMENTALS OF ACCOUNTING

BOOK OF FIRST ENTRY AND LEDGER

EXERCISE

QUESTION 1

The following information was occurred in August 2011 for Karam Ibtisam Enterprise:

August 1          Started business with:

Cash in bank                                                   RM8000

Cash in hand                                                   RM1500

Furniture                                                         RM7800

Office equipment                                            RM8000

4                    Purchased office table RM450 from Farhan Furniture paid by cheque

7                    Purchased a van cost RM7500 through bank loan

10                Purchased goods from Maliq worth RM500, YangYuq RM730 and BolaYan RM1200

13        Returned goods to Yang Yuq worth RM100 because of damage

17        Sold goods RM700 on credit to Maria, RM600 to Sabarina and 300 to Ali

18        Sent credit note to Maria worth RM38

                        20        Drawing goods worth RM210 for personal use

                        24        Brought in personnel computer for office use

                        25        Paid BolaYan RM350 by cheque

                        26        Received cheque fom Sabarina RM450

                        27        Paid Maliq RM300 and YangYuq RM300 by cheque

                        30        Paid salaries RM 500 by cash

Instruction:

• ·         Record all transaction into the book of first entry and post to the ledgers
• ·         Prepare a trial balance as at 31 August 2011

 QUESTION 2

These were transactions for Ride Perfect for Mac 2011:

Mac     1          Baki akaun di awal bulan:

                        Tunai /Cash in Hand                           1175

                        Bank/Cash in Bank                             1300

                        Perabot/Furniture                                2750

                        Stok/Stock                                          2200

                        Alatan Pejabat/Office Equipment       4500

                        Penghutang/Debtor                             1825

                        Pemiutang/Creditor                             1840

                        Modal/Capital                                     ?

            2          Membeli barang niaga RM690 secara kredit

                        Purchase goods RM690 on credit

            4          Jualan sebanyak RM725 secara kredit

                        Sold goods RM725 on credit

7          Pinjaman sebanyak RM1500 yang diterima digunakan untuk membeli computer baru

                        Received loan RM1500 to buy new office computer

            10        Pemilik mengeluarkan sebuah meja pejabat bernilai RM225 untuk kegunaan

peribadi

Owner brought out office table worth RM225 for own purpose      

            13        Menerima cek RM325 daripada penghutang

                        Received cheque RM325 from debtor

16        Menerima nota kredit daripada pembekal untuk barang yang dipulangkan bernilai RM125

Received credit note from supplier RM125

            25        Membayar gaji secara tunai RM165

                        Paid salary RM165 on cash

            30        Membayar sewa kedai RM160 secara tunai

                        Paid shop rental RM160 on cash

Record all transaction into the book of first entry and post to the ledgers

ANNOUNCEMENT!!!

9 Januari 2012:
Kepada para pelajar PA101 Fundamentals oF Accounting,
Saya telah upload Nota bagi Topic Double Entry Concept dan jawapan tutorial Topic Accounting Books.
Sila cetak dan bawa ke kelas untuk perbincangan..
Terima kasih