PeperiksaanPenolongAkauntan W27 Sesi 21 Oktober 2015
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2 Faktor kegagalan Utama Calon Utamakan ke'berkat'an dalam ilmu Jika anda mendapatkan naskhah ini secara 'haram' maka apa bakal terjadi dengan ilmu dan usaha anda? Fikir-fikirkan=) Legal Notice EbookiniadalahhakmiliksepenuhnyaInfokerjayaPLT Sebarangaktivitipengedaransemulaataumenjualsemulanaskhahiniadalah DILARANG samasekalidanianyamenyalahiaktahakcipta JikaandamemperolehiEbookinibukandarilaman web wwwpenolongakauntancom, silalaporkankepada kami melalui aanda Sebagaipembeli yang sah, andalayakmenerima tip-tip pentinguntukkemasukankerjakerajaandaripada kami yang akandisalurkanmelalui yang andadaftarkandengan kami PREVIEW COPY 2
3 Disclaimer SeluruhkandunganPakejRujukanPeperiksaanOnline PenolongAkauntan W27 iniadalah hakmilik di bawahtanggungjawabtim InfokerjayadariwwwPenolongAkauntancomIanyaditerbitkan untuktujuanperkongsianmaklumatdansayugianyadiingatkan yang kandunganpakejini tidakbolehdianggapnasihat professional dan kami tidakbertanggungjawabatassebarang liabilitikerugiandankerosakanhasildarimaklumatdalampakejini Semuamaklumatdalam PakejRujukanPeperiksaan Online PenolongAkauntan W27 iniadalahtepatpada masaianyaditerbitkan Infokerjaya PLT, EdisiOktober 2015 EdisiPertamaDisember st revision September nd revision Oktober 2015(Anda) 3
4 Pengenalan (Maklumat ini adalah edaran umum SPA) Kumpulan:Sokongan Kem/Jab:JabatanAkauntan Negara JadualGaji: GAJI MINIMUM GAJI MAKSIMUM KADAR KENAIKAN GAJI TAHUNAN RM1,36700 RM5,09800 RM14500 SyaratLantikan: o diploma dalambidangpengajianperdagangan, pengajian bank ataupengajianperakaunan yang diiktirafolehkerajaandaripadainstitusiinstitusipengajiantinggitempatanataukelayakan yang diiktirafsetarafdengannya; atau [ GajiPermulaan: RM1,66708 ] o Licentiate of Chartered of Secretaries and Administrators of United Kingdom dalambidangkewangan yang diiktirafolehkerajaanataukelayakan yang diiktirafsetarafdengannya [ GajiPermulaan: RM1,89268 ] o lulus Bahasa Malaysia/Bahasa Melayu (termasuk lulus UjianLisan) padaperingkatsijilpelajaran Malaysia ataukelulusan yang diiktirafsetarafdengannyaolehkerajaan PREVIEW COPY SyaratPeningkatanSecaraLantikan (PSL): PegawaisedangberkhidmatdalamperkhidmatanPembantuAkauntanadalahlayakdiper timbangolehpihakberkuasamelantikberkenaanuntuk PSL kejawatanpenolongakauntangred W27 tertaklukkepadakekosonganjawatan, apabilatelahdisahkandalamperkhidmatandan: i mempunyaikelayakan di atas; atau ii lulus PeperiksaanKhas; dan iii berumurkurangdari 54 tahunpadatarikhlantikan DeskripsiTugas: Bertanggungjawabmelaksanakan, menyeliasistemdanoperasiberkaitandenganakaunpembayarangaji, kutipanhasil, terimaanhasil, klasifikasihasil, penyelenggaraanbukutunai, daftar deposit, amanahdanpenyediaanlaporantahunan 4
5 RUJUKAN PANTAS Nota ringkas ini adalah himpunan tajuk-tajuk penting berkaitan tugas, skopjawatan Penolong Akauntan W27 Nota 1 : Proses Perakaunan Perakaunan terdiri daripada 5 proses utama iaitu : I Mengenalpasti II Merekod III Mengelas IV Meringkas V Melapor Nota 2 :KitaranPerakaunan 1 Transaksi/Urusniaga 2 Catatat Jurnal 3 Lejar Akaun 4 Imbangan Duga 5 Pelarasan 6 Catatan Penutupan 7 Penyata Kewangan 5
6 Nota 3 :Persamaan Perakaunan Persamaan Perakaunan Asas Tunai Tunai + Pelaburan = Akaun Hasil Disatukan + Akaun Pinjaman Disatukan + Akaun Amanah Disatukan Persamaan Perakaunan Asas Akruan Ekuiti = Aset - Liabiliti * Ekuiti = Modal + Hasil - Belanja Nota 4 :Asas-asas Perakaunan Antara asas-asas perakaunan adalah : 1 Tunai 2 Tunai Ubah suai 3 Akruan 4 Akruan Ubah suai 6
7 Nota 5 :Perbandingan Asas Perakaunan Perakaunan Tunai Perakaunan yang mengiktirafdanmerekodsesua tuurusniagadanperistiwaapab ilatunaitelahditerimadandiba yardalamtempohperakaunan tersebut Perakaunan Tunai Ubah suai Perbelanjaan yang menggunakanperuntu kantahunsemasadanp embayarandibuatdala mbulanjanuaritahunbe rikutnya Perakaunan Akruan Perakaunan yang mengiktirafsesuatuurusniagadanp eristiwaapabilaianyaberlakudanm erekodkandalamrekodperakaunan dalamtempohurusniagatersebutbe rlaku Tempohperakaunand ilanjutkanmenjaditigab elasbulanataudikenalis ebagaiakaunkena Bayar (AKB) Perbelanjaan incurred Hasil - earned Nota 6 : Kategori Akaun Berikut adalah 5 kategori akaun : 1 Aset 2 Liabiliti 3 Ekuiti 4 Hasil 5 Belanja PREVIEW COPY 7
8 Nota 7 :ApaItuAset? Nota 40 :AkaunPinjamanDisatukan Nota 41 :PenyataKewangan Nota 42 :KelulusanSistemPerakaunan Nota 43 : Tagline JabatanAkauntan Negara Malaysia PREVIEW COPY 8
9 Seksyen A: 50 Contoh Soalan & Jawapan Ini BUKAN SOALAN RAMALAN Hanya contoh sahaja Contoh soalan peperiksaan Penolong Akauntan W27 : 1 Proses perakaunan terdiri daripada perkara-perkara yang berikut : I Merekod II Mengenalpasti III Meringkas IV Melapor A I dan II B I, II dan III C II, III dan IV D I, II, III dan IV 2 Di antara berikut, yang manakah perkara-perkara yang TIDAK BERKAITAN dengan Kitaran Perakaunan? A Pelarasan B Catatan jurnal C Catatan penutupan D Penyata untung rugi 3 Persamaan Perakaunan Asas Tunai (Tunai + Pelaburan) melibatkan 3 jenis akaun KECUALI A Akaun Hasil B Akaun Sewaan C Akaun Pinjaman D Akaun Amanah 4 Pilih persamaan Perakaunan Asas Akruan yang BETUL A Ekuiti = Liabiliti Aset B Ekuiti = Aset Liabiliti C Aset = Ekuiti Liabiliti D Liabiliti = Aset + Ekuiti 9
10 5 Asas-asas perakaunan melibatkan perkara seperti : I Tunai II Tunai ubah suai III Akruan IV Akruan ubah suai A I dan II B I, II dan III C II, III dan IV D I, II, III dan IV Jawab soalan 6 10 berdasarkan pernyataan yang diberikanpilih jawapan yang BENAR berkaitan dengan pernyataan di bawah Perakaunan yang mengiktiraf dan merekod sesuatu urusniaga dan peristiwa apabila tunai telah diterima dan dibayar dalam tempoh perakaunan tersebut 6 Apakah kategori yang paling sesuai dikaitkan dengan pernyataan di atas? A Perakaunan Tunai B Perakaunan Akruan C Perakaunan Tunai Ubahsuai D Perakaunan Akruan Ubah suai PREVIEW COPY
11 Seksyen B: 40 ContohSoalan&Jawapan Ini BUKAN SOALAN RAMALAN Hanyacontohsahaja 1 Ramli telah menjual telefon bimbitnya dengan harga RM kepada Maisara Beliau telah untung sebanyak 25 % Berapakah harga sebenar telefon bimbitnya A RM B RM C RM D RM KEUNTUNGAN 25 % dari harga jualan 25 X 1000 = Harga sebenar = harga jualan untung = 750 Jawapan D 11
12 2 Fakhrul memeriksa nadinya dan mendapati bahawa degupan jantungnya adalah pada kadar 80 seminit semasa berehat Pada kadar ini, berapakah hari yang diambil untuk jantungnya berdegup sebanyak 2,000,000 kali? A 9 hari B 15 hari C 18 hari D 19 hari Jawapan C 18 hari = minit = jam = hari 12
13 3 Pilih jawapan yang betul mengikut turutan? A) B) C) D) Jawapan D 13
14 4 Apakah P? P A B C D P P = 14
15 PREVIEW COPY
16 Seksyen C: 200ContohSoalan&Jawapan Ini BUKAN SOALAN RAMALAN Hanyacontohsahaja 1 Saya gemar menggunakan idea ciptaan diri sendiri A Ya B Tidak 2 Saya menggunakan strategi penyelesaian masalah yang tersendiri A Ya B Tidak 3 Pengarah suka menyalahkan saya semasa kerja A Ya B Tidak 4 Saya suka kerja yang tidak mencabar A Ya B Tidak 5 Pengarah syarikat memiliki hak dan kebenaran mengeluarkan arahan A Ya B Tidak 6 Saya akan membuat tugasan milik kawan A Ya B Tidak 7 Saya suka bekerja lebih masa A Ya B Tidak 8 Boleh bekerja lebih masa tanpa sebarang bayaran A Ya B Tidak 16
17 9 Berikhtiar mencapai visi dan misi tanggungjawab yang diberikan A Ya B Tidak 10 Lebih suka bercakap dalam perbincangan dan mahu peserta lain dengar A Ya B Tidak PREVIEW COPY 17
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