CONFIDENTIAL 1 AC/JAN2022/ACC106/ACC117
UNIVERSITI TEKNOLOGI MARA CAWANGAN NEGERI SEMBILAN
KAMPUS SEREMBAN
TEST 2
COURSE : INTRODUCTION TO FINANCIAL ACCOUNTING AND
REPORTING
COURSE CODE : ACC 106
DATE : 28 JAN 2022
TIME : 1 HOUR 30 MINUTES
INSTRUCTIONS TO CANDIDATES:
1. This question paper consists of three (3) questions.
2. Answer ALL questions using handwritten and your own paper . Start each answer on a new
page.
3. Answer ALL questions in English.
4. READ:
i. I declare on my honour that I answer all questions on my own without copying and/or cheating.
ii. I also declare that I do not communicate with the other students throughout the test period.
iii. I agree to be given 0 mark if I was found guilty for any of these.
5. For submission:
i. Scan or take photos of your handwritten answers.
ii. Save as single PDF file (together with the answer script’s front page) and name as
NAME_MATRIC NUMBER _GROUP
DO NOT TURN THIS PAGE UNTIL YOU ARE TOLD TO DO SO
This test paper consists of 5 printed pages
© Hak Cipta Universiti Teknologi MARA CONFIDENTIAL
, CONFIDENTIAL 2 AC/JAN2022/ACC106/ACC117
QUESTION 1
Berjaya Enterprise is a business selling computer table. The following transactions took
place in the month of December 2021.
Date Transaction Types of Journals
Dec The owner brought his own lorry worth RM70,000 and
1 deposited RM40,000 cash into bank for business
purposes.
4 Purchased furniture worth RM10,000 by cheque.
7 The owner took for his own use RM3,000 cash.
Purchased goods worth RM12,000 from Rosa
11
Trading on credit.
13 Cash sales RM7,000.
16 Return goods to Rosa Trading worth RM2,500.
21 Paid electricity bill by cheque RM400.
24 Received commission by cheque RM250.
28 Goods returned by Mawar worth RM1,500.
Required:
Identify the appropriate book of prime entry for all the above transactions.
(10 marks)
© Hak Cipta Universiti Teknologi MARA CONFIDENTIAL
UNIVERSITI TEKNOLOGI MARA CAWANGAN NEGERI SEMBILAN
KAMPUS SEREMBAN
TEST 2
COURSE : INTRODUCTION TO FINANCIAL ACCOUNTING AND
REPORTING
COURSE CODE : ACC 106
DATE : 28 JAN 2022
TIME : 1 HOUR 30 MINUTES
INSTRUCTIONS TO CANDIDATES:
1. This question paper consists of three (3) questions.
2. Answer ALL questions using handwritten and your own paper . Start each answer on a new
page.
3. Answer ALL questions in English.
4. READ:
i. I declare on my honour that I answer all questions on my own without copying and/or cheating.
ii. I also declare that I do not communicate with the other students throughout the test period.
iii. I agree to be given 0 mark if I was found guilty for any of these.
5. For submission:
i. Scan or take photos of your handwritten answers.
ii. Save as single PDF file (together with the answer script’s front page) and name as
NAME_MATRIC NUMBER _GROUP
DO NOT TURN THIS PAGE UNTIL YOU ARE TOLD TO DO SO
This test paper consists of 5 printed pages
© Hak Cipta Universiti Teknologi MARA CONFIDENTIAL
, CONFIDENTIAL 2 AC/JAN2022/ACC106/ACC117
QUESTION 1
Berjaya Enterprise is a business selling computer table. The following transactions took
place in the month of December 2021.
Date Transaction Types of Journals
Dec The owner brought his own lorry worth RM70,000 and
1 deposited RM40,000 cash into bank for business
purposes.
4 Purchased furniture worth RM10,000 by cheque.
7 The owner took for his own use RM3,000 cash.
Purchased goods worth RM12,000 from Rosa
11
Trading on credit.
13 Cash sales RM7,000.
16 Return goods to Rosa Trading worth RM2,500.
21 Paid electricity bill by cheque RM400.
24 Received commission by cheque RM250.
28 Goods returned by Mawar worth RM1,500.
Required:
Identify the appropriate book of prime entry for all the above transactions.
(10 marks)
© Hak Cipta Universiti Teknologi MARA CONFIDENTIAL
