MODUL PERKONGSIAN- FORMAT AKAUN PENAMAT

10.3      AKAUN PENAMAT

NAMA PERNIAGAAN

PENYATA PENDAPATAN  BAGI TAHUN BERAKHIR 31 DISEMBER 2010

                                                                                                RM                   RM                   RM

            Jualan                                                                                                                           xxx

            Tolak:  pulangan jualan                                                                                                  xx

                        Diskaun diberi                                                                                                   xx

                                                                                                                                                xxx

            Tolak kos jualan

            Stok Awal                                                                                             xxx

            Belian                                                                           xxx

            Tolak Pulangan Belian                                                     xx

                     Diskaun diterima                                                    xx

                                                                                                xxx

            Tambah Angkutan Masuk                                                 xx

            Kos Belian                                                                                              xx

            Kos Barang Untuk Dijual                                                                        xxx

tolak stok akhir                                                                                       xx

Kos jualan                                                                                                                     xxx

Untung Kasar                                                                                                                xxx

Tambah hasil

Komisen diterima                                                                                                            xx

                                                                                                                                    xxx

Tolak belanja                

Angkutan keluar                                                                                      xx

Gaji pekerja                                                                                             xx

Susut nilai                                                                                               xx

Faedah atas pnjaman                                                                              xx

                                                                                                                                                xxx

            Untung Bersih                                                                                                               AA

            Tambah            Faedah atas ambilan                                                      

                                    Pekongsi A                                                                     xx

                                    Pekongsi B                                                                     xx

                                                                                                                                                xx

                                                                                                                                                BB

tolak                 Faedah Atas Modal

                        pekongsi A                                             xx

                        pekongsi B                                             xx

                                                                                                              CC

                                                                                                                                   

                        Gaji(penuh)

                        Pekongsi A                                             xx

                        Pekongsi B                                             xx

                                                                                                               DD   

                                                                                                                                    xx

                                                                                                                                   EEE

Kongsi Untung

            Pekongsi A                                                                                                        xxx

            Pekongsi B                                                                                                        xxx

                                                                                                                                    EEE

UB(AA) + FAA  = BB

BB tolak (FAM+GAJI) = EEE

EEE IALAH UNTUNG SEBENAR PERKONGSIAN YANG BOLEH DIBAHAGIKAN               DI  ANTARA PEKONGSI

AKAUN PENGASINGAN UNTUNG RUGI BAGI TAHUN BERAKHIR 31 DISEMBER 2010

	RM	RM		RM	RM
Faedah Atas Modal			Untung Bersih		xxx
Pekongsi A	xx
Pekongsi B	xx		Faedah Atas Ambilan
		Xxx	Pekongsi A	xx
Gaji/Bonus/ Elaun			Pekongsi B	xx
Pekongsi A	xx				xx
Pekongsi B	xx
		Xxx
Kongsi Untung
Pekongsi A	xx
Pekongsi B	xx
		Xxx
		XXX			XXX

Maklumat Penting!!!

Untung atau rugi boleh dibahagikan antara pekongsi dengan pelbagai cara

-       Nisbah modal

-       Nisbah yang telah dipersetujui oleh Ikatan perjanjian

-       Sama rata

(sila rujuk soalan selalunya akan diberitahu dalam maklumat (i)

Pengiraan kongsi Untung hanya akan dapat dibuat setelah :

Untung bersih ditambah dengan FAA dapat XXX

XXX tolak FAM dan gaji dapat satu nilai yang dinamakan kongsi untung. Kongsi untung ini akan dibahagikan kepada pekongsi ikut nisbah yang telah ditetapkan oleh soalan.

Pengiraan:

Faedah atas modal

-       ambil nilai modal yg diberi dalam soalan x peratus x  tempoh

Faedah Atas Ambilan

-       Ambil nilai ambilan dlm soalan X peratus X tempoh

Gaji/ Elaun  atau Bonus hendaklah guna nilai PENUH seperti yang diberitahu oleh maklumat di bahagian atas soalan.