ABC SDN BHD

Company No : 123456-M W-TB

Worksheet For The Year Ended 31st December 2009
1 of 65
MGT TRIAL BALANCE ADJUSTMENTS ADJUSTED TB INCOME STATEMENT
Note DR CR DR CR DR CR DR CR

Fixed Assets: K-F

Motor Vehicle -
Computer -
Office Equipment -

Accumulated Depreciation: K-F

Motor Vehicle -
Computer -
Office Equipment -

Cash in hand and bank: K-A

RHB bank berhad -
Cash in hand -

Trade debtors K-C

Other debtors, deposit & prepayment: K-D

Other debtors
Other debtors -

Deposit
Office rental - Chua

Prepayment
LHDN - CP 204

Amount owing by director K-I

Current Liability

Other creditors and accruals: L-B

Accruals
Payables
 W-TB
2 of 65
 ABC SDN BHD
Company No : 123456-M W-TB
Worksheet For The Year Ended 31st December 2015
3 of 65
MGT TRIAL BALANCE ADJUSTMENTS ADJUSTED TB INCOME STATEMENT
Note DR CR DR CR DR CR DR CR

Hire purchases L-E

(Public Bank Berhad)
Provision taxation -

Non-current Liability L-E

Hire Purchases Motor Vehicle -

Taxation O - -

Share capital M-A -

Income: N-A
Sales - -

Cost Of Sales N-B

Purchase - -
Belanja projek - - -
0 - - -

Expenses:
Professional Fees N-D
Accounting fees - -
Audit fees - -
Management fees - -
Secretary fees - -
Taxation fee - -

Employee: N-D
Bonus & Allowance - - -
Directors allowance - -
EPF & SOCSO - - -
Entertainment - - -
Medical - - -
Wages & Salaries - -
 ABC SDN BHD
Company No : 123456-M W-TB
Worksheet For The Year Ended 31st December 2009
4 of 65
MGT TRIAL BALANCE ADJUSTMENTS ADJUSTED TB INCOME STATEMENT
Note DR CR DR CR DR CR DR CR

Administration N-D
Bank charges - -
Depreciation - -
Yuran pdim - -
Beli handphone -acson - -
Telefon & Internet - -
Electricity & Water - -
Insurance - TAM 5949 - -
Roadtax and Insurance - -
Lisence fee - -
Printing & Stationery - -
Penalty - -
Rental - -
Refreshment - -
Rental of motor vehicle - -
Stamp Duty - -
Bayaran Suruhanjaya Syarikat Malaysia (SSM) - - -
Office Expenses - - -
Donation - - -

Financial Expenses N-E

- -

Taxation N-F - - -

P/L B/f - -
Profit&Loss account -
- - - - - - - -
- - -
 W-TB
5 of 65
BALANCE SHEET
DR CR

-
-
-

-
-
-

-
-

-
-

-
-
-
-
W-TB
6 of 65
 W-TB
7 of 65
BALANCE SHEET
DR CR

-
-

-
-

- -

-
 W-TB
8 of 65
BALANCE SHEET
DR CR

-
-
- -
-
 W-BS
ABC SDN BHD
Working Balance Sheet as at 31 December 2009

PARTICULARS WORK UNAUDITED ADJUSTMENTS AUDITED

REF. 2009 DR CR 2009
(RM) (RM) (RM) (RM)

Non current asset

Property, plant and equipment K-F 27,516.00 27,516.00
Deferred Tax Asset O - - -
27,516.00 27,516.00

Current assets
Trade receivable K-C 97,750.00 97,750.00
Other receiveable, deposit & pre K-D 450.00 450.00
Amount owing by director K-I - -
Cash in hand and bank K-A 56,835.36 56,835.36
155,035.36 155,035.36

Current liabilities
Trade payables L-A 1,643.00 1,643.00
Other payables and accruals L-B 37,559.00 37,559.00
Hire Purchase Motor Vehicle L-E (2,365.00) (2,365.00)
Amount due to director L-I 118,891.00 118,891.00
Provision Taxation O 1,892.00 1,892.00
Deferred tax 5,420.00 5,420.00
163,040.00 163,040.00

Net Current (Liabilities)/Assets (8,004.64) (8,004.64)

Long term liabilities

Hire Purchase Motor Vehicle L-E - -
19,511.36 19,511.36

Capital and reserve

Share capital M-A 20,002.00 20,002.00
Accumulated profit (490.64) (490.64)

19,511.36 19,511.36

- -
 W-BS

AUDITED
2008
(RM)

27,516.00
-
27,516.00

97,750.00
450.00
-
42,080.00
140,280.00

1,643.00
37,559.00
-
118,891.00
1,892.00
5,420.00
165,405.00

(25,125.00)

-
2,391.00

20,002.00
(17,611.00)

2,391.00

-
 Prepared by:____________
Reviewed by:____________
Reviewed by:____________
ABC SDN BHD
CASH IN HAND AND AT BANK K-A
31 DISEMBER 2009

Particular Note Work Unaudited Adjustment Audited

Ref 2009 DR Cr 2009
GL b
Tunai di tangan * 74.46 - - 74.46

Bank - CIMB * K-A/1 4,336.75 - - 4,336.75

Bank - Maybank * 52,424.15 52,424.15

56,760.90 - - - 56,760.90
w w

* Confirmation has been sent

Finding:
Both current accounts are not active.

Conclusions:
Amount presented RM 56,760.90 is accepted.

AUDIT WORKED DONE:-

w Casting checked
GL Traced to General Ledger
a As per last year audited account
b As per Balance Sheet
 Prepared by:____________
Reviewed by:____________
Reviewed by:____________

K-A
Audited
2008

a
74.46

36.33

41,969.21

42,005.54
w
 Prepared by:______________
Reviewed by:______________
Reviewed by:______________
ABC SDN. BHD.
Trade Debtor K-C
For the Year Ended 31 December 2009

Particular Note Work Unaudited Adjustment Audited

Ref 2009 DR Cr 2009

Trade Debtors: b
GL
Debtor 97,750.00 97,750.00

97,750.00 - - 97,750.00
w w

Finding:-
No movement in current year.

Conclusions:
Amount presented RM 97,750.00 is accepted.

AUDIT WORKED DONE:-

w Casting checked
GL Traced to General Ledger
a As per last year audited account
b As per Balance Sheet
 Prepared by:______________
Reviewed by:______________
Reviewed by:______________

K-C
Audited
2008

a
97,750.00

97,750.00
w
 Prepared by:______________
Reviewed by:______________
Reviewed by:______________

ABC SDN BHD

Other Debtor, Deposits & Prepayment. K-D
For the Year Ended 31 December 2009

Particular Note Work Unaudited Adjustment Audited

Ref 2009 DR Cr 2009

Other debtors: b
GL
Other debtors 450.00 450.00

450.00 - - 450.00
w w

Finding:-
No movement in current year.

Conclusions:

AUDIT WORKED DONE:-

w Casting checked
GL Traced to General Ledger
a As per last year audited account
b As per Balance Sheet
 Prepared by:______________
Reviewed by:______________
Reviewed by:______________

K-D
Audited
2008

a
450.00

450.00
w
 Prepared by:_______________
Reviewed by:_______________
Reviewed by:_______________
ABC SDN BHD
PROPERTY, PLANT AND EQUIPMENT - SUMMARY K-F
For the Year Ended 31 December 2009

At At
COST 1/1/2009 Addition Disposal 12/31/2009
Furniture & fittings α 250.00 - - b 250.00
Office Equipment 2,814.00 - - 2,814.00
Land 25,000.00 - - 25,000.00
TOTAL 28,064.00 - - 28,064.00
GL,w GL,w GL,w
ACC DEPRECIATION Dep
Furniture & fittings α 244.00 - 244.00 10%
Office Equipment 2,272.00 - 2,272.00 10%
Land - - - 10%
TOTAL 2,516.00 - - 2,516.00
GL,w GL,w w

NET BOOK VALUE

Furniture & fittings α 6.00 6.00
Office Equipment 542.00 542.00
Land 25,000.00 25,000.00
25,548.00 25,548.00
w
Findings:

AUDIT WORKED DONE:-

w Casting checked
GL Traced to general ledger
α As per last year audited a/c
β As per balance sheet
 Prepared by:_______________
Reviewed by:_______________
Reviewed by:_______________

Recalculation
-
-
-
-
w
 K-F20
ABC SDN BHD
SENARAI ASET TETAP PADA 31 DISEMBER 2009

No Particular Tarikh % Cost S/nilai NBV

beli SN 1.1.2009 Addition Disposal 31.12.2009 b/f 31.12.2009 Adjustment c/f c/f

FURNITURE & FITTINGS

1 Furniture & fittings 10% 250.00 250.00 6.00 25.00 31.00 219.00

- - -
Total 250.00 - - 250.00 6.00 25.00 31.00 219.00

OFFICE EQUIPMENT
1 Office equipment 10% 2,814.00 2,814.00 542.00 281.40 823.40 1,990.60

Total 2,814.00 - - 2,814.00 542.00 281.40 823.40 1,990.60

LAND
1 land 25,000.00 25,000.00 - - - 25,000.00
Total 25,000.00 - - 25,000.00 - - - 25,000.00

Grand Total 28,064.00 - - 28,064.00 548.00 306.40 - 854.40 27,209.60

ABC SDN BHD
TRADE CREDITORS L-A
For the Year Ended 31 December 2009

Particular Note Unaudited Adjustment Audited

2009 DR Cr 2009

Trade Creditor GL b
trade creditor 1,643.00 1,643.00
-
-

1,643.00 - - - 1,643.00
w w

Findings:

Conculsion:-

AUDIT WORKED DONE:-

w Casting checked
GL Traced to General Ledger
a As per last year audited account
b As per Balance Sheet
L-A
Audited
2008

a
1,643.00
-

1,643.00
w
 Prepared:____________
Reviewed:____________
Reviewed:____________
ABC SDN BHD
OTHER CREDITORS AND ACCRUALS L-B
For the Year Ended 31 December 2009

Particular Work Unaudited Adjustment Audited

Ref 2009 DR Cr 2009

Other payables GL b
Payables 37,559.00 37,559.00

37,559.00 - - 37,559.00
w w

Finding:-

Conclusions:

AUDIT WORKED DONE:-

w Casting checked
GL Traced to General Ledger
a As per last year audited account
b As per Balance Sheet
 Prepared:____________
Reviewed:____________
Reviewed:____________

L-B
Audited
2008

a
37,559.00

37,559.00
w
 Prepared:____________
Reviewed:____________
Reviewed:____________
ABC SDN BHD
Amount due to director L-I
For the Year Ended 31 December 2009

Particular Work Unaudited Adjustment Audited

Ref 2009 DR Cr 2009

GL b
Amount due to director 118,891.00 118,891.00

118,891.00 - - 118,891.00
w w

Notes:

Conclusions:

AUDIT WORKED DONE:-

w Casting checked
GL Traced to General Ledger
a As per last year audited account
b As per Balance Sheet
 Prepared:____________
Reviewed:____________
Reviewed:____________

L-I
Audited
2008

a
118,891.00

118,891.00
w
 Prepared by:___________
Reviewed by:___________
Reviewed by:___________
ABC SDN BHD
HIRE PURCHASE
For the Year Ended 31 December 2009

PARTICULARS W/Ref UNAUDITED ADJUSTMENTS AUDITED

2009 DR CR 2009
GL
b
Hire Purchase Creditors
Within 12 months
TQ3100 (2,365.00) (2,365.00)
Subtotal within 12 months (2,365.00) (2,365.00)

After 12 months and not later than 5 years

TQ3100 - -
Subtotal >12 months and <5 years - -

After 5 years
TQ3100 - -
Subtotal after 5 years - -

Total Hire Purchase (2,365.00) (2,365.00)

w w

Audit worked done :-

w Casting checked
GL Traced to General Ledger
a As per last year audited account
b As per Balance Sheet
 Prepared by:___________
Reviewed by:___________
Reviewed by:___________

L-E
AUDITED
2008

-
-

-
-

-
-

-
w
ABC SDN BHD
31 Disember 2009

HIRE PURCHASE CREDITORS

TOTAL
NO. PARTICULARS OPENING
BALANCE ADDITIONS REPAYMENT ACCRUALS
RM RM RM RM

1 TQ3100 - - - -
Repayment: RM 704 monthly
Period : 108 months
Financier : Public Bank Berhad

GRAND TOTAL - - - -
BAL AT
31.12.09
RM

-
ABC SDN BHD
SHARE CAPITAL M-A
For the Year Ended 31 December 2009

Particular Note Unaudited Adjustment Audited

2009 Dr Cr 2009

ar,/ b
AZIZAH BINTI AZIZ 10,001.00 - - 10,001.00

JOHARI ABDULLAH 10,001.00 10,001.00

20,002.00 - - 20,002.00
w w

Finding:

Conclusions:

AUDIT WORKED DONE:-

w Casting checked
/ Form 24 sighted
ar Annual return sighted
a As per last year audited a/c
b As per balance sheet
M-A
Audited
2008

a
10,001.00

10,001.00

20,002.00
w
ABC SDN BHD
LEAD SCHEDULE OF REVENUE N - A10
For the Year Ended 31 December 2009

Particular Note Work Unaudited Adjustment Audited

Ref 2009 DR Cr 2009
GL b
Sales N-A20 800,498.90 - - 800,498.90

800,498.90 - - - 800,498.90
w w

Finding:

Conclusions:

AUDIT WORKED DONE:-

w Casting checked
GL Traced to general ledger
a As per last year audited a/c
p As per income statement
N - A10
Audited
2008
a
757,201.00 43,297.90 6%

757,201.00
w
ABC SDN. BHD.
Monthly Revenue N - A20
For the Year Ended 31 December 2009

Particular Work Unaudited Adjustment Audited Audited

Ref 2009 DR Cr 2009 2008
GL b a
Januari - - -

Februari - - -

March - - -

April - - -

Mei - - -

Jun - - -

Julai - - -

Ogos - - -

September - - -

Oktober - - -

November - - -

Disember - - -

- - -
w w w

Finding:

Month Covered:

Conclusion:
 ABC SDN BHD W-PL
Working Income Statement for the year ended 31 December 2009
PARTICULARS WORK UNAUDITED AUDITED
REF. 2009 DR CR 2009
(RM) (RM) (RM) (RM)
INCOME: N-A
Sales 800,498.90 800,498.90
800,498.90 800,498.90

Less: Cost of salas N-B

Purchase 93,149.02 93,149.02
Belanja projek - -
Diskaun diberi - -
Pengangkutan - -
Insuran projek - -
Beli - Cabin 15,800.00 15,800.00
Beli - Barang Site 4,918.90 4,918.90
Sewa Crane 3,000.00 3,000.00
Beli A/cond 5,100.00 5,100.00
Subcontractor 517,000.00 517,000.00
Wages 72,150.00 72,150.00
Total Cost of sales 711,117.92 711,117.92

Gross Profit 89,380.98 89,380.98

GROSS PROFIT MARGIN 11% 11%

Other Income - -

Less: Administrative expenditures and finance cost

Professional fees: N-D

Accounting fees -
Audit fees -
Management fees -
Secretary fees -
Taxation fee -

Employee: N-D
Bonus & Allowance -
Director remuneration 48,655.00 48,655.00
Entertainment -
EPF & SOCSO -
Medical -
Wages & Salaries 1,500.00 1,500.00
-
Administration: N-D -
Bank charges 162.69 162.69
Depreciation - -
Yuran pdim 410.00 410.00
Beli handphone -acson 7,500.00 7,500.00
Telefon & Internet 885.60 885.60
Electricity & Water 713.30 713.30
Insurance - TAM 5949 579.00 579.00
Roadtax and Insurance 280.00 280.00
Lisence fee 220.00 220.00
Printing & Stationery 1,919.00 1,919.00
Penalty 5.00 5.00
Rental 3,350.03 3,350.03
Refreshment 4,300.00 4,300.00
Rental of motor vehicle 1,751.00 1,751.00
Stamp Duty 30.00 30.00
Bayaran Suruhanjaya Syarikat Malaysia (SSM) - -
Office Expenses - -
Donation - -
Document & Tender - -
Promotion - -
Seminar - -
Penyelenggara pejabat - -
Penyelenggara Alatan pejabat - -
Perjalanan dan Penginapan - -
Petrol - -
Pos dan Setem - -
22,105.62 22,105.62

Financial Expenses N-E

- -
72,260.62 72,260.62
 W-PL
Profit/(Loss) before taxation for the financial year 17,120.36 17,120.36

Taxation N-F - -

Profit after taxation for the financial year 17,120.36 17,120.36

Previous year accumulated loss (17,611.00) (17,611.00)

Brought forward accumulated loss (490.64) (490.64)

 W-PL
AUDITED
2008
(RM)

757,201.00
757,201.00

572,847.00
23,291.00
50.00
33,200.00
340.00
-
-
-
-
-
57,018.00
686,746.00

70,455.00
9%

450.00

1,600.00
2,100.00

720.00
500.00

26,400.00
1,523.00

164.00
7,195.00

243.00
266.00
-
-
2,925.00
1,245.00
-
-
-
1,002.00
900.00
4,800.00
-
907.00
-
250.00
1,857.00
100.00
1,370.00
50.00
500.00
5,763.00
988.00
4,155.00
3,831.00
37.00
31,189.00

-
71,391.00
 W-PL
(486.00)

4,255.00

3,769.00

(21,380.00)

(17,611.00)
ABC SDN BHD
COST OF SALES N - B10
For the Year Ended 31 December 2009

Particular Work Unaudited Adjustment Audited

Ref 2009 DR Cr 2009
p
GL
Purchase N-B20 93,149.02 - - 93,149.02
Belanja projek - - - -
Diskaun diberi - -
Pengangkutan - -
Insuran projek - -
Beli - Cabin 15,800.00 15,800.00
Beli - Barang Site 4,918.90 4,918.90
Sewa Crane 3,000.00 3,000.00
Beli A/cond 5,100.00 5,100.00
Subcontractor 517,000.00 517,000.00
Wages 72,150.00 72,150.00
- -
711,117.92 - - 711,117.92
w w

Fandings:

Conclusions:

AUDIT WORKED DONE:-

w Casting checked
GL Traced to general ledger
a As per last year audited a/c
p As per income statement
N - B10
Audited
2008

a
572,847.00
23,291.00
50.00
33,200.00
340.00
-
-
-
-
-
57,018.00

686,746.00
w
ABC SDN BHD
Monthly Purchases N - B20
For the Year Ended 31 December 2009

Particular Work Unaudited Adjustment Audited

Ref 2009 DR Cr 2009
p
GL
Januari - -

Febuari - -

March - -

April - -

Mei - -

Jun - -

Julai - -

Ogos - -

September - -

Oktober - -

November - -

Disember - -

- - - -
w w

Finding:

Conclusions:
AUDIT WORKED DONE:-
w Casting checked
GL Traced to general ledger
a As per last year audited a/c
p As per income statement
N - B20
Audited
2008

-
w
 Prepared by:______________
Reviewed by:______________
Reviewed by:______________
ABC SDN. BHD.
Administrative and operating expenses N - D10
For the Year Ended 31 December 2009

Particular Work Unaudited Adjustment Audited

Ref 2009 DR Cr 2009

Professional fees: GL p
Accounting fees - -
Audit fees - -
Management fees - -
Secretary fees - -
Taxation fee - -

Employee:
Bonus & Allowance - -
Directors allowance 48,655.00 48,655.00
EPF & SOCSO - -
Entertainment - -
Medical - -
Wages & Salaries 1,500.00 1,500.00

Administration:
Bank charges 162.69 162.69
Depreciation - -
Yuran pdim 410.00 410.00
Beli handphone -acson 7,500.00 7,500.00
Telefon & Internet 885.60 885.60
Electricity & Water 713.30 713.30
Insurance - TAM 5949 579.00 579.00
Roadtax and Insurance 280.00 280.00
Lisence fee 220.00 220.00
Printing & Stationery 1,919.00 1,919.00
Penalty 5.00 5.00
Rental 3,350.03 3,350.03
Refreshment 4,300.00 4,300.00
Rental of motor vehicle 1,751.00 1,751.00
Stamp Duty 30.00 30.00
Bayaran Suruhanjaya Syarikat Malaysia - -
Office Expenses - -
Donation - -
Document & Tender - -
Promotion - -
Seminar - -
Penyelenggara pejabat - -
Penyelenggara Alatan pejabat - -
Perjalanan dan Penginapan - -
Petrol - -
Pos dan Setem - -
 Prepared by:______________
Reviewed by:______________
Reviewed by:______________

72,260.62 - - 72,260.62
w w

AUDIT WORKED DONE:-

w Casting checked
GL Traced to general ledger
a As per last year audited a/c
p As per income statement
 Prepared by:______________
Reviewed by:______________
Reviewed by:______________

N - D10
Audited
2008

a
1,600.00
2,100.00
-
720.00
500.00

-
26,400.00
1,523.00
-
164.00
7,195.00

243.00
266.00
-
-
2,925.00
1,245.00
-
-
-
1,002.00
900.00
4,800.00
-
907.00
-
250.00
1,857.00
100.00
1,370.00
50.00
500.00
5,763.00
988.00
4,155.00
3,831.00
37.00
 Prepared by:______________
Reviewed by:______________
Reviewed by:______________

71,391.00
w
ABC SDN BHD
SALARY, BONUS, EPF & SOCSO
For the Year Ended 31 December 2012

Bulan Nama Pekerja Gaji Bonus

RM RM
Januari

Februari

Mac

April

Mei

Jun

Julai

Ogos

September

Oktober
 November

Disember

- -
<N-D10> <N-D10>

Nota:
 N - D22
Caruman Caruman
KWSP SOCSO
 -
- -
<N-D10> <N-D10>
ABC SDN BHD
Directors' Allowance
For the Year Ended 31 December 2009

Particular Note Unaudited Adjustment

2009 Dr Cr

GL
Directors' allowance 48,655.00

48,655.00 - -
w

Finding:

Conclusion
 N - D23
Audited Audited
2009 2008
b a
48,655.00

48,655.00 -
w w
 AJE
ABC SDN BHD
ADJUSTING JOURNAL ENTRIES FOR THE YEAR ENDED 31 DECEMBER 2009

PARTICULAR C/R ADJUSTED

DR
(RM)

0.00

Disahkan Oleh: Disahkan Oleh:

………………………………...………… ……………………………………………
AZIZAH BINTI AZIZ MOHD HAZRUL HELME BIN
Pengarah HAJI AZIZ
Pengarah
 AJE

ADJUSTED
CR
(RM)

0.00

……………………………
RUL HELME BIN
 N-F
ABC BHD SDN
PERCUKAIAN
31 DECEMBER 2009

Particular Work/ Unaudited Adjustment Audited

Ref 2012 Dr Cr 2012

GL 
Cukai <1> - -

- -
w w

AUDITED WORKED DONE:-

w Casting checked
GL Traced to general ledger
a As per last year audited a/c
b As per income statement
 N-F

Audited
2011

a
12,118.00

12,118.00
w
 O
ABC SDN BHD
TAXATION
For the year ended 31 December 2009

PARTICULARS UNAUDITED ADJUSTMENTS AUDITED

2009 DR CR 2009
(RM) (RM) (RM) (RM)

GL b

Current year 13,160.80 0 - 13,160.80

13,160.80 - - 13,160.80
w w

Finding:

AUDIT WORKED DONE :-

w Casting checked
GL Traced to general ledger
a As per last year audited a/c
p As per income statement
 O

AUDITED
2008
(RM)

23,813.60

23,813.60
w
 O-1
ABC SDN BHD
For the Year Ended 31 December 2009

RM
1. PENGIRAAN PENDAPATAN BERCUKAI

Keuntungan sebelum cukai

Tambah : Perbelanjaan tidak dibenarkan

Kerugian atas jualan aset
Denda dan saman
Susutnilai hartanah, loji dan peralatan
Keraian (50%)
Yuran percukaian
Yuran setiausaha

Pendapatan larasan perniagaan

Tolak : Kenaan imbangan

Tolak : Elaun Modal

Tambah : Elaun permulaan 4,353
Elaun tahunan 5,410
9,763
Tolak : Elaun modal diserap (9,763)

Pendapatan berkanun perniagaan

PENDAPATAN BERCUKAI

2. TANGGUNGAN CUKAI

Pendapatan bercukai RM 500,000 yang pertama @ 20%

Pendapatan bercukai seterusnya @ 27%
Jumlah tanggungan cukai
 O-1

RM

17,120

-
17,120

17,120

(9,763)

7,357

7,357

RM

1,471.47
TIADA
1,471.47
 O-1-1
ABC SDN BHD
For the Year Ended 31 December 2009

JADUAL ELAUN MODAL

TAHUN TAKSIRAN 2009

Perbelanjaan dibenarkan Baki perbelanjaan Elaun modal

Perkara Tahun Kadar Kos Baki pada Baki pada Baki pada Baki pada Elaun
Pemilikan cukai aset 1/1/2009 Tambahan Pelupusan 12/31/2009 1/1/2009 Tambahan Pelupusan 12/31/2009 Permulaan
% RM RM RM RM RM RM RM RM RM RM

KOMPUTER
Komputer 2007 40 - 3,153 - (3,153) - - - - - -
Printer 2009 40 199 - 199 - 199 - 199 - 199 40
Komputer Acer 2009 40 1,750 - 1,750 1,750 - 1,750 1,750 350
Komputer DELL 2009 40 700 - 700 700 - 700 700 140
Laptop DELL 2009 40 2,211 - 2,211 - 2,211 - 2,211 - 2,211 442
4,860 3,153 4,860 (3,153) 4,860 - 4,860 - 4,860 972

ALATAN PEJABAT
NOS Aircond split 10 2,000 2,000 - - 2,000 1,200 - - 1,200 -
Acson 1HP 2009 10 1,150 - 1,150 - 1,150 - 1,150 - 1,150 230
3,150 2,000 1,150 - 3,150 1,200 1,150 - 2,350 230

UBAHSUAI PEJABAT
Ubahsuai pejabat 2007 NQE - - - - - - - - - -

KENDERAAN (DI BAWAH PERJANJIAN SEWABELI)

Kia Citra - TAW 3799 2009 20 - - 15,753 - 15,753 - 15,753 - 15,753 3,151
- - 15,753 - 15,753 - 15,753 - 15,753 3,151

JUMLAH 8,010 5,153 21,763 (3,153) 23,763 1,200 21,763 - 22,963 4,353
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Muka surat 16
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Elaun modal Baki

Elaun Jumlah T.W.D.V
Tahunan Elaun
RM RM RM

- - -
80 120 79
700 1,050 700
280 420 280
884 1,326 885
1,944 2,916 1,944

200 200 1,000

115 345 805
315 545 1,805

- - -

3,151 6,302 9,451

3,151 6,302 9,451

5,410 9,763 13,200

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 Prepared by:___________
Reviewed by:___________
Reviewed by:___________