SPM Prinsip Perakaunan HOTS (KBAT) Questions

Effect of Transactions on the Accounting Equation of Perabot Sri Mawar

2. Classification of Accounts and the Accounting Equation

Evaluating a Contra Entry Decision

Contra Entry: One Person as Debtor and Creditor

3. Business Documents as a Source of Information

Designing a Source-Document Check Procedure

4. Books of Prime Entry

Analysing Classification of Books of Prime Entry

Evaluating the Choice of Book of Prime Entry at Kedai Seri Wangi

5. Ledger

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Debtors Control Account with Contra

6. Trial Balance

Closing Inventory Error in the Trial Balance

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Redraft the Correct Trial Balance

7. Financial Statements of a Sole Proprietorship without Adjustments

Evaluating Carriage Inwards Treatment

Placing Carriage and Other Income Correctly

8. Adjustments at the Balance Date and Preparation of Sole Proprietorship Financial Statements

Drafting Adjustments and Improving Credit Control

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Effect of Omitted Adjustments on Profit and Equity

9. Correction of Errors

The Trial Balance Agrees, but Is the Profit Right?

Effect of Errors on Net Profit

Form 5

1. Analysis and Interpretation of Financial Statements for Decision Making

Reviving Perabot Sinar Kayu's Position

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The Declining Performance of Seri Wangi Boutique

2. Incomplete Records

Evaluating a Comparison-Method Profit Calculation

Profit of Seri Wangi Grocery

3. Accounting for Internal Control

Redesigning Cash Controls and Fixing a Budget Deficit

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Analysing Bank Reconciliation Differences

4. Accounting for Partnerships

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Guaranteed Partner Profit Share

Evaluating a Partnership Profit-Sharing Proposal

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Designing a Fairer Partnership Profit-Sharing Scheme

5. Accounting for Companies Limited by Shares

Effect of Share Issue and Dividend on Equity

Pay Dividends or Grow the Business?

6. Accounting for Clubs and Societies

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Subscriptions: Cash Received versus Income

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Improving the Financial Management of Harmoni Jaya Sports Club

7. Cost Accounting

Analysing the Effect of a Cost-Structure Change on the Break-Even Point

Evaluate the Machine Investment: Manual or Automated?