A_222082_T7
2
TEOH KHAR CHUAN 219924 1. (a) Prepa red a jour ney entr y to rec ord the all oca ti on on 1 st January 2014 and the actual collection of revenues and payment of expenditures based on date iven. Dr . Estimated Revenue RM 14,51.!4 "und #a$an%e RM &,9'(.2 Cr . Estimated E)*enditure RM 2,4!.9! Dr . Cas+ RM 5'' Cr . "und #a$an%e RM 5'' Dr . Cas+ '.25 ) !,441.&9(- RM 1,&('.4! Cr . Ta) Revenue Dire%t Ta)- RM 1,&('.4! Dr. Ca s+ '. &5 ) 12, 1( (. 5- / 1,& ('.4 !0 RM &, 4& 1. '( Cr . Ta) Revenue RM &,4&1.'( Dr . Cas+ RM 1,5'' Cr . Ta) Revenue RM 1,5'' Dr . Cas+ RM 2,''' Cr . Ta) Revenue RM 2,''' Dr . Cas+ RM 5'' Cr . Ta) Revenue RM 5'' Dr . Cas+ .4 &5- RM 11&.4 Cr . Nn Ta) Revenue RM 11&.4 Dr . Cas+ 1(1 241- RM 4'2 Cr . Nn Ta) Revenue RM 4'2 Dr . Cas+ 1,'' / 11&.4 / 4'2- RM !!9.( Cr . Nn Ta) Revenue RM !!9.( Dr . Cas+ '.9 ) 4&.14- RM 44.& Cr . Nn3Revenue Re%ei*ts RM 44.& Dr . Em$ument RM 5,15( ervi%es u**$ies RM 1,'' Asset RM 2,''' "i)ed %+ar6es RM ,5'' Ot+er E)*enditure RM 15' Cr . Cas+ RM 12,1'( 7- 8re*ared a tria$ 7a$an%e at 1 st De%em7er 2'14 Ma$asian "edera$ :vernment Tria$ #a$an%e As at 1 De%em7er 2'14 Dr. RM- Cr. RM- Cas+ 4, 4!'.( Ta) Revenue 14, 41.5 Nn Ta ) Revenue 1,'' Nn3Revenue Re%ei*ts 44.& Em$ument 5, 15( ervi%es u**$ies 1, '' Asset 2, ''' "i)ed C+ar6es , 5'' 1
description
a
Transcript of A_222082_T7
TEOH KHAR CHUAN 219924
1. (a) Prepared a journey entry to record the allocation on 1st January 2014 and the actual collection of revenues and payment of expenditures based on date given.Dr. Estimated RevenueRM 14,531.74Fund BalanceRM 8,906.23Cr. Estimated ExpenditureRM 23,437.97Dr.CashRM 500Cr. Fund BalanceRM 500Dr.Cash (0.25 x 7,441.896)RM 1,860.47Cr. Tax Revenue (Direct Tax)RM 1,860.47Dr.Cash [(0.85 x 12,166.5) 1,860.47]RM 8,481.06Cr. Tax RevenueRM 8,481.06Dr.CashRM 1,500Cr. Tax RevenueRM 1,500Dr.CashRM 2,000Cr. Tax RevenueRM 2,000Dr.CashRM 500Cr. Tax RevenueRM 500Dr.Cash (33.4 + 85)RM 118.4Cr. Non Tax RevenueRM 118.4Dr. Cash (161 + 241)RM 402Cr. Non Tax RevenueRM 402Dr.Cash (1,300 118.4 402)RM 779.6Cr. Non Tax RevenueRM 779.6Dr.Cash (0.9 x 483.14)RM 434.83Cr. Non-Revenue ReceiptsRM 434.83Dr.EmolumentRM 5,156Services & SuppliesRM 1,300AssetRM 2,000Fixed chargesRM 3,500Other ExpenditureRM 150Cr. CashRM 12,106(b) Prepared a trial balance at 31st December 2014Malaysian Federal GovernmentTrial BalanceAs at 31 December 2014Dr. (RM)Cr. (RM)Cash4, 470.36Tax Revenue14, 341.53Non Tax Revenue1,300Non-Revenue Receipts434.83Emolument5, 156Services & Supplies1, 300Asset2, 000Fixed Charges3, 500Other Expenditure150Fund Balance50016,576.3616576.36
1
