bbaw2103_s2.pdf - BBAW2103(SAMPLE 2 PART A BAHAGIAN A...

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BBAW2103 (SAMPLE 2) 1 PART A / BAHAGIAN A INSTRUCTION / ARAHAN Part A contains FIVE questions. Answer ALL . Bahagian A mengandungi LIMA soalan. Jawab SEMUA . QUESTION / SOALAN Marks / Markah 1. Differentiate between closing entry and reversal entry. Bezakan antara catatan penutup dan catatan pembalikan. [4] 2. Identify which party will pay the transportation cost for a trading activity under the term FOB Shipping Point and FOB Destination. Kenal pasti pihak mana yang akan membayar kos pengangkutan bagi satu aktiviti perdagangan di bawah terma FOB Titik Perkapalan dan FOB Destinasi. [4] 3. Explain the characteristics of a trading company. Terangkan ciri-ciri bagi sebuah syarikat perdagangan. [4] 4. Explain the different types of financial ratios which can be used to evaluate the financial position and performance of a firm. Terangkan jenis-jenis analisis nisbah kewangan yang boleh digunakan untuk menilai kedudukan dan prestasi kewangan sebuah syarikat. [4] 5. Explain how First In First Out method (FIFO) affects the ending inventory value and the profit if the prices of the inventory increase. Terangkan bagaimana kaedah Masuk Dahulu Keluar Dahulu (MDKD) memberi kesan kepada nilai inventori akhir dan keuntungan jika harga inventori meningkat. [4]
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BBAW2103 (SAMPLE 2) 2 PART B / BAHAGIAN B INSTRUCTION / ARAHAN Part B contains THREE questions. Answer TWO . Bahagian B mengandungi TIGA soalan. Jawab DUA . QUESTION / SOALAN Marks / Markah 1. Afif Tuition Centre’s accounts balance at 30 June 2014 is as follows: RM Cash 13,450 Store supplies 4,140 Prepaid Insurance 2,200 Equipment 33,000 Accumulated Depreciation- Equipment 9,000 Accounts Payable 1,000 Wages Payable 3,200 Capital, Afif 26,090 Drawing, Afif 16,000 Service Revenue 62,000 Depreciation Expense 3,000 Store Supplies Expense 28,400 Insurance Expense 1,100 Prepare the income statement, statement of owner’s equity for the year ended 30 June 2014 and balance sheet as at 30 June 2014 for Afif Tuition Centre.
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