MULTIMEDIA COLLEGE JALAN GURNEY KIRI KUALA LUMPUR

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1 MULTIMEDIA COLLEGE JALAN GURNEY KIRI KUALA LUMPUR FIFTH SEMESTER EXAMINATION, 2013 SESSION DIAW-E-F 2/11, DIAA-E-F 2/11, DIAA-E-F 1/11 FIN FINANCIAL ACCOUNTING 5 CHE FATIMAH CHE KASIM/ MUHAMMAD SAKUAN 12 APRIL AM PM (3 HOURS/JAM) INSTRUCTION TO STUDENT 1. This Examination paper has TWENTY FOUR (24) printed pages. 2. This question paper consists of Four (4) sections. Section A, B & C : Answer ALL questions. Section D : Answer TWO (2) questions ONLY. 3. Please write all your answers in the Answer Booklet provided.

2 SECTION A : OBJECTIVE QUESTIONS - (10 MARKS) BAHAGIAN A : SOALAN OBJEKTIF - (10 MARKAH) INSTRUCTION : ANSWER ALL QUESTIONS. ARAHAN : JAWAB SEMUA SOALAN. 1. is when an entity acquires control over another entity. / ialah apabila sebuah entiti mengawal terhadap entiti yang lain. A. Parent/ Induk B. Subsidiary/ Subsidiari C. Associate/ Gabungan D. Board/ Badan 2. Which entity are responsible to provide consolidate financial statement?/ Manakah entiti yang bertanggungjawab untuk menyediakan penyata kewangan gabungan? A. Associate company/ Syarikat Bersekutu B. Parent Company/ Syarikat induk C. Subsidiary Company/ Syarikat subsidiari D. Investment Company/ Syarikat pelaburan CFCK/MS Page 2 of 24

3 3. Refer to the Figure 1. / Rujuk Rajah 1. Company A 85% Company B Company C 70% Figure 1: Company vertical group/ Rajah 1 : Kumpulan syarikat menegak Based on the figure 1, which company representing the intermediate parent? / Berdasarkan rajah 1, syarikat manakah yang mewakili perantara kumpulan? A. Company A/ SyarikatA B. Company B/ Syarikat B C. Company C/ Syarikat C D. None the above/ Tiada jawapan di atas 4. The interest of the minority shareholders in the operation or the net assets of the subsidiary is called. / Kepentingan bagi pemegang saham minoriti dalam operasi atau aset bersih dalam subsidiari dipanggil. A. controlling interest/ kepentingan kawalan B. consolidation/ penyatuan C. non-controlling interest/ tiada kepentingan kawalan D. non consolidation / tiada penyatuan CFCK/MS Page 3 of 24

4 5. Question 2 refer to diagram below:/ Soalan 2 rujuk kepada gambar rajah di bawah. Diagram 1 Diagram 2 Diagram 3 M Bhd Q Bhd W Bhd N P S 100% 70% 80% NN PP SS Based on the above diagram, which diagram shows the wholly owned subsidiary? / Merujuk kepada gambar rajah di atas, gambar rajah yang manakah menunjukkan subsidiari yang dimiliki penuh? A. Diagram 1 B. Diagram 2 C. Diagram 3 D. Diagram 2 and 3 6. Aneka Bhd. issued 20 million ordinary shares at par value RM 1 to acquire 15 million of ordinary shares of Pilihan Bhd. Compute the amount of consideration transferred if fair value of Aneka s shares is RM 3 each. / Aneka Bhd. mengeluarkan 20 juta saham biasa pada harga par RM 1 untuk mendapatkan 15 juta saham biasa Pilihan Bhd. Kirakan jumlah consideration transferred sekiranya harga pasaran saham Aneka ialah RM 3. A. 15 million B. 60 million C. 70 million D. 45 million CFCK/MS Page 4 of 24

5 7. Section 64 of the Companies Act 1965 permits a company to reduce its capital provided the following conditions EXCEPT / Seksyen 64 Companies Act 1965 membenarkan syarikat untuk mengurangkan modal mengikut syarat syarat berikut KECUALI A. the scheme must be confirmed by the court./ skema mestilah disahkan oleh mahkamah. B. the articles of association of the company provides for a reduction of capital./ articles of association syarikat menyediakan pengurangan modal. C. a special resolution was passed by the company./ keputusan istimewa diluluskan oleh syarikat. D. None of the above./ Tiada di atas. 8. Which of the following are the types of company reconstruction?/ Yang di bawah adalah merupakan jenis penyusunan semula syarikat? i. Internal reconstruction/ Pembinaan semula dalaman ii. Intermediate reconstruction/ Pembinaan semula perantaraan iii. External reconstruction/ Pembinaan semula luar A. i and ii B. i and iii C. ii and iii D. All the above / Semua di atas CFCK/MS Page 5 of 24

6 9. Capital reconstructions can be done in three ways EXCEPT / Pembinaan semula modal boleh dilakukan dalam tiga cara KECUALI A. write off uncall capital/ menghapuskan modal tidak dibayar B. refund any surplus capital/ bayaran balik mana mana modal lebihan C. capital reduction/ pengurangan modal D. dispose fixed asset through sales/ lupuskan aset tetap melalui jualan 10. When one dominant company acquires the assets and liabilities of another company and the company being acquired is wound up. This definition are related to / Apabila satu syarikat dominan mengambil aset dan liabiliti syarikat lain dan syarikat yang diambil itu ditutup. Definisi ini adalah berkait dengan A. amalgamation/ penyatuan B. takeover/ ambil alih C. absorption/ serapan D. acquisition/ pengambilan 11. Business combinations can be classified as:/ Kombinasi perniagaan boleh diklasifikasikan sebagai: i. amalgamation/ penyatuan ii. absorption / serapan iii. takeover / ambil alih iv. joint venture/ kerjasama A. i, ii and iii B. i, iii and iv C. ii, iii and iv D. All the above CFCK/MS Page 6 of 24

7 12. In order to find the purchase consideration, there are several factors that must be determined. The factors are / Terdapat beberapa faktor yang perlu ditentukan untuk mencari pertimbangan belian. Faktor-faktor tersebut adalah A. Cash/ Tunai B. Shares/ Saham C. Liabilities/ Liabiliti D. All the above/ Semua di atas 13. When consideration transferred value is less than net fair value of asset, the different will be: / Apabila nilai pertimbangan dipindahkan adalah kurang daripada nilai saksama bersih aset, perbezaan akan menjadi: A. goodwill/ nilai muhibah B. purchase bargain/ pembelian murah C. capital reserve/ rizab modal D. capital gain on asset transferring/ perolehan modal atas tukaran asset 14. Which of the following is the correct statement for basis of apportioning revenue and expenses? / Kenyataan yang manakah benar tentang asas pembahagian pendapatan dan perbelanjaan? Item Basis A. Revenue/ Pendapatan - Sales/ Jualan B. Interest on consideration transferred Interest untuk pertimbangan pertukaran - Sales/ Jualan C. Fixed expenses Perbelanjaan tetap - Post incorporation/ Selepas penubuhan D. Formation expenses Perbelanjaan penubuhan - Time/ Masa CFCK/MS Page 7 of 24

8 15. When parent company record the dividend arrive from share holder, in the book of subsidiary there will be a. / Apabila syarikat induk merekod dividen hasil daripada pemegang saham, dalam buku subsidiari akan ada. A. current liability/ liabiliti semasa B. non-current liability/ liabiliti bukan semasa C. current asset/ aset semasa D. non-current asset/ aset bukan semasa 16. If the parent and subsidiary company make a transaction to sell the depreciable fixed assets, the adjustment must be made to the asset depreciation and also. / Jika syarikat induk dan subsidiari telah membuat transaksi untuk menjual aset tetap yang mempunyai susut nilai, pelarasan mesti dibuat untuk susutnilai aset dan juga. A. cost of purchase the asset/ kos belian aset B. unrealised profit/ keuntungan tidak direaliasasikan C. carrying amount of asset/ nilai buku aset D. total depreciable asset/ jumlah aset boleh susut nilai 17. When the investor holds less than 20% shares, then it is known as a. / Apabila pelabur memegang kurang daripada 20 % saham, kemudian ia dikenali sebagai. A. associate company/ syarikat bersekutu B. simple investment/ pelaburan mudah C. parent company/ syarikat induk D. subsidiary company/ syarikat subsidiari CFCK/MS Page 8 of 24

9 18. On 1 January 2012 Go Bhd acquired 600,000 ordinary shares of 800,000 shares Went Bhd. Calculate the non controlling interest of Go Bhd./ Pada 1 Januari 2012 Go Bhd mengambil 600,000 ordinary shares daripada 800,000 saham Syarikat Wen Bhd. Kirakan non controlling interest Go Bhd. A. 75% B. 25% C. 55% D. 100% Question 19 and 20 are based on the income statement below. The information given is Company park (Parent Company) and Company Mark (Subsidiary Company). / Soalan 19 dan 20 adalah berdasarkan pernyataan pendapatan di bawah. Maklumat diberi Syarikat Park Bhd dan Syarikat Mark Bhd. Company Park Company Mark RM(000) RM(000) Sales 30,000 10,000 Cost of sales (7,000) (3,000) 23,000 7,000 Operating expenses (3,000) (2,000) 20,000 5,000 Taxation (2,500) (80) Profit of the year 17,500 4,920 Company Park charge Company Mark for consultancy services RM1,000,000 per annum, the amount paid by Company Mark is included in its company expenses./ Syarikat Park caj Syarikat Mark untuk perkhidmatan perundingan RM1,000,000setahun, jumlah yang dibayar oleh Syarikat Mark termasuk dalam perbelanjaan syarikat. CFCK/MS Page 9 of 24

10 19. What are the group operating expenses? / Apakah perbelanjaan bagi operasi kumpulan? A. RM 3,000,000 B. RM 4,000,000 C. RM 5,000,000 D. RM 6,000, Revenue of the group is / Pendapatan kumpulan ialah A. RM 4,920,000 B. RM 16,580,000 C. RM21, 500,000 D. RM26, 420,000 CFCK/MS Page 10 of 24

11 SECTION B : TRUE (T) AOR FALSE (F) - (10 MARKS) BAHAGIAN B : BETUL (B) ATAU SALAH (S) - (10 MARKAH) INSTRUCTION : ANSWER ALL QUESTIONS. ARAHAN : JAWAB SEMUA SOALAN. 1. Internal reconstruction is by takes over new company. / Pembinaan semula dalaman adalah dengan mengambil alih syarikat baru. 2. Absorbtion is another form of business combination were an existing company buys the net assets of another business and whereby become bigger operation./ Penyerapan adalah satu lagi bentuk kombinasi perniagaan iaitu sebuah syarikat yang sedia ada membeli aset bersih perniagaan lain dan dengan itu operasi menjadi lebih besar. 3. Takes overs are the method where acquirer become the majority shareholder of the acquired company./ Pengambilalihan ialah kaedah di mana pemeroleh menjadi pemegang saham majoriti syarikat yang diambilalih. 4. If the company have 45% voting power on acquired company, the acquirer company can exercise control on the acquiree company./ Jika syarikat itu mempunyai 45% kuasa mengundi kepada syarikat pemeroleh, syarikat pemeroleh boleh menjalankan kawalan ke atas syarikat yang diambil oleh. 5. When the controlling interest in the subsidiary is temporary control, the subsidiary must not be excluded in group of financial statement./ Apabila kepentingan kawalan dalam syarikat subsidiari adalah kawalan sementara, subsidiari tidak mesti dikecualikan dalam kumpulan penyata kewangan CFCK/MS Page 11 of 24

12 6. FRS 127 exempts a parent from preparing consolidated financial statements when the ultimate or any other intermediate parent produces consolidated financial statements. / FRS 127 mengecualikan induk menyediakan penyatuan penyata kewangan apabila ia muktamad atau mana mana induk perantaraan yang mengeluarkan penyatuan penyata kewangan. 7. When an external reconstruction exists so no new company to be formed. The existing company continues the operation as going concern concepts. / Apabila penubuhan semula luaran dibuat dengan itu tiada syarikat baru akan ditubuhkan. syarikat yang sedia ada akan meneruskan operasi sebagai konsep berterusan. 8. Non-controlling interest is known as minority interest. / Non-controlling interest dikenali sebagai kepentingan minoriti. 9. Bargain purchase arise when the price paid for the fair value of the equity shares is more than the fair value of the net assets of the acquiree on acquisition date./ Penawaran pembelian terhasil apabila harga yang dibayar untuk fair value saham ekuiti lebih tinggi berbanding fair value untuk aset bersih bagi syarikat yang diambil alih pada tarikh pengambilan. 10. Any charge of expenses from parent to its own subsidiary must be included in consolidated financial statement./ Sebarang caj perbelanjaan dari syarikat induk kepada anak sendiri mesti dimasukkan dalam penyata kewangan yang disatukan. CFCK/MS Page 12 of 24

13 SECTION C : SHORT QUESTIONS (20 MARKS) BAHAGIAN C : SOALAN PENDEK (20 MARKAH) INSTRUCTION : ANSWER ALL QUESTIONS. ARAHAN : JAWAB SEMUA SOALAN. Question / soalan 1 Below are the information of asset value of taken over:/ Berikut adalah maklumat daripada nilai aset diambil alih: Fair value Book value Non-current asset/aset bukan semasa: RM RM Land and the buildings/ Tanah dan Banggunan 700, ,000 Plant and Machinery /Loji dan Mesin 20,000 17,000 Current Assets:/ Aset semasa: Inventory/ Inventori 200, ,000 receivables / Penghutang 80,000 90,000 The consideration transferred is as follows:/ Nilai belian adalah seperti berikut: Ordinary Share issued 500,000 units at RM1.50/ Saham Biasa dikeluarkan 500,000 unit pada RM1.50 Issued 5 % debenture RM 600,000 / Menerbitkan 5% debentur RM 600,000 Using Cash RM 500,000/ Menggunakan Tunai RM 500,000 You are required to calculate the goodwill or purchase bargain. / Kira nilai muhibah atau penawaran pembelian. (8 marks/ markah) CFCK/MS Page 13 of 24

14 Question / Soalan 2 F R 85% R R 65% Diagram 1 a) There are a few types group structures of controlling interest between parent and subsidiary. Which types best describe the diagram above. / Terdapat beberapa struktur kumpulan bagi pengawalan kepentingan di antara induk dan subsidiari. Dalam gambarajah di atas ini, yang manakah struktur kumpulan terbaik (2 marks/markah) b) Calculate the direct interest of R and indirect interest of RR/ Kirakan kepentingan langsung R dan kepentingan tidak langsung bagi RR. (5 marks/markah) Question / Soalan 3 Describe the temporary control accordance with FRS 5 and also with it conditions/ Jelaskan maksud kawalan semantara menurut FRS 5 berserta syarat-syaratnya. (5 marks/ markah) Continued CFCK/MS Page 14 of 24

15 SECTION D : LONG QUESTIONS (50 MARKS) BAHAGIAN D : SOALAN PANJANG (50 MARKAH) INSTRUCTION : ANSWER TWO (2) QUESTIONS ONLY. ARAHAN : JAWAB DUA (2) SOALAN SAHAJA. Question / Soalan 1 Deen PARK Bhd. and SOME SOEL Bhd. are two companies which would like to merge (amalgamation). The new company formed as a result of this merger named PARK SEOUL to take over all the assets (except cash RM 30,000 each) and liabilities of SOME SEOUL and PARK Deen. Authorized shares of the new company is 2,000,000 ordinary shares of RM1 each and 400, 000, 6% preference shares of RM1 each. To form a new company RM 100,000 ordinary shares were issued to cover the cost of registration./ PARK DEEN BHD. dan SOME SOEL BHD. adalah dua syarikat yang mana ingin bergabung. Syarikat yang baru dibentuk hasil dari pengabungan ini bernama PARK SEOUL untuk mengambil alih segala aset (kecuali tunai RM 30,000 setiap satu) dan liabiliti PARK DEEN dan SOME SEOUL. Saham dibenarkan bagi syarikat baru adalah 2,000,000 saham biasa RM1 setiap satu dan 400, 000 saham keutamaan 6% RM1 setiap satu. Untuk membentuk syarikat baru ini RM 100,000 saham biasa diisukan untuk menampung kos pendaftaran. CFCK/MS Page 15 of 24

16 Consideration transferred are as follows;/ Nilai pembelian adalah seperti berikut: Ordinary share issued at par/ Saham biasa diisu dengan nilai par Preference share/ Saham keutamaan PARK DEEN 720,000 SOME SOEL 570, ,000 Preference shares issued by PARK SEOUL be used to repay the preference shares to SOME SEOUL. Remaining cash at both companies will be used to cover expenses for their dissolution./ Saham keutamaan yang diisu oleh PARK SEOUL akan digunakan untuk membayar semula saham keutamaan kepada SOME SEOUL. Tunai yang masih tinggal pada kedua buah syarikat akan digunakan untuk menanggung belanja atas pembubaran mereka. Below is the balance sheet for SOME SEOUL and PARK Deen on December 31, 2011:/ Dibawah adalah kunci kira-kira bagi PARK DEEN dan SOME SEOUL pada 31 Disember 2011: PARK DEEN SOME SEOUL RM RM Land and the buildings/ Tanah dan 300, ,000 Banggunan Plant and Machinery/ Loji dan Mesin 70,000 80,000 goodwill/ Nilai muhibah 40,000 20,000 Current Assets:/ Aset semasa: Inventory/Inventori 100,000 80,000 Receivables/ Penghutang 70, ,000 Bank/ Bank 90,000 80, , ,000 Ordinary shares of RM1 each/saham biasa RM1 setiap satu 10% preference shares of RM1 each/10% saham keutamaan RM1 setiap satu retained Income / loss /Pendapatan/ rugi tertahan Payables and short-term loan notes/pemiutang dan nota pinjaman jangka pendek 800, , ,000 (180,000) 120,000 50,000 40, , ,000 CFCK/MS Page 16 of 24

17 Other information/maklumat lain, 1. Value of the assets are as follows (fair value)/ Nilai penilaian semasa bagi aset adalah seperti berikut (nilai saksama): PARK DEEN SOME SEOUL RM RM Land and the buildings/tanah dan Banggunan 500, ,000 Plant and Machinery/ Loji dan Mesin 40,000 50,000 Current Assets:/Aset semasa: Inventory/ Inventori 100,000 80,000 Receivables/ Penghutang 70, ,000 Bank/ Bank 90,000 80, Both will be wound up / Kedua buah syarikat akan di gulung Required:/ Dikehendaki untuk: a) Calculate the consideration transferred / Kirakan nilai belian (3marks/markah) b) Calculate the goodwill or purchase bargain/ Kirakan nilai muhibah atau pembelian penawaran (7marks/markah) c) Prepare the journal for winding up of Park Deen Bhd./Sediakan jurnal untuk pengulungan syrikat Park Deen Bhd (10marks/markah) d) Prepare a balance sheet for the company PARK SEOUL BHD once the merger./ Sediakan kunci kira-kira bagi syarikat PARK SEOUL BHD sebaik sahaja penggabungan. (5 marks/markah) CFCK/MS Page 17 of 24

18 Question / Soalan 2 Given below is the statement of financial position of AirinKarl Bhd as at 31 December 2012./ Diberi di bawah ialah posisi kewangan bagi AirinKarl Bhd pada 31 Disember RM'000 Research and development/ Kajian dan perkembangan 110,000 Furniture and fittings / Perabot dan lekapan 150,000 Machinery/ Mesin 80,000 Current assets/ Aset semasa Inventories/ Inventori 70,000 Trade receivables/ Penghutang 30,000 Prepaid insurance/ Insurans terlebih bayar 10, ,000 Ordinary shares of RM1 each/ Saham biasa RM1 setiap 500,000 Share premium/ Saham premium 50, ,000 Accumulated loss/ Rugi terkumpul (250,000) 300,000 10% debentures/ 10 % Debentur 100,000 Trade payables / Pemiutang 50, ,000 Airin Karl Bhd had been incurring trading losses for a number of years and was unable to pay dividends for a number of years./ AirinKarl mengalami kerugian perniagaan untuk beberapa tahun dan dia tidak mampu membayar dividen untuk beberapa tahun itu. CFCK/MS Page 18 of 24

19 The company passed a special resolution and the approval of the court was obtained for the following scheme of reconstruction:/ Syarikat telah membuat satu resolusi khas dan telah mendapat kelulusan dari mahkamah untuk membuat skema pengubahsuaian seperti berikut: 1. The ordinary shares to be reduced to 25 sen each fully paid/ Saham biasa dikurangkan kepada 25 sen setiap yang bayar penuh 2. The share premium is to be used for the scheme/ Saham premium digunakan untuk skema itu 3. The fair values of the following assets were:/ Harga pasaran untuk aset berikut: RM 000 Furniture and fittings 120,000 / Perabot dan kelengkapan Machinery/ Mesin 65,000 Inventories/ Inventori 50, To write off the accumulated loss and all intangibles assets./ Kerugian terkumpul dan semua intangible aset dihapuskan CFCK/MS Page 19 of 24

20 Required:/ Diminta: a) Prepare capital account/ Sediakan akaun modal (7 marks/markah) b) Statement of financial position of AirinKarl Bhd immediately after the reorganisation./ Penyata posisi kewangan bagi AirinKarl Bhd. dengan segera selepas penubuhan semula. (18 marks/markah) CFCK/MS Page 20 of 24

21 Question / Soalan 3 A and B are partners sharing profit and losses in the ratio of 2/3 and 1/3 respectively. The balance sheet of the partnership as at 31 December 2011 was as follows./ A dan B ialah rakan kongsi yang berkongsi untung dan rugi dengan ratio 2/3 dan 1/3 berturutan. Kunci kira kira perkongsian pada 31 Disember 2011 seperti berikut. A & B Balance sheet as at 31 December 2011/ Kunci kira - kira pada tarikh 31 Disember 2011 Capital account:/ Akaun Modal RM A 100,000 B 120,000 Current account:/ Akaun semasa A 17,000 B (5,000) 232,000 Fixed asset/ Aset tetap Equipment/ Kelengakapan 100,000 Machinery/ Mesin 150,000 Less : Accumulated depreciation (90,000) 60,000 Tolak: Susut niali terkumpul Fixtures / Lekapan 40,000 Less : Accumulated depreciation (12,000) Tolak: Susut niali terkumpul Investment/ Pelaburan Current assets/ Aset Semasa Inventories/ Inventori 10,000 CFCK/MS Page 21 of 24

22 Debtors/ Penghutang 5,000 15,000 Less : Current liabilities/ Liabiliti semasa Creditors/ Pemiutang 6,000 Bank overdraft/ Bank overdraf 15,000 (21,000) (6,000) Additional information:/ Maklumat tambahan: 1. A company AB Sdn Bhd was formed to acquire the assets and liabilities of the partnership except bank overdraft and investment./ Sebuah syarikat AB Sdn Bhd ditubuhkan untuk mengambil semua aset dan liabiliti perkongsian kecuali bank overdraf dan pelaburan. 2. The investment is was sold for RM60,000/ Pelaburan dijual RM60, The following assets are revalued:-/ Aset tersebut dinilai semula Equiment/ Kelengkapan Machinery/Mesin Fixtures/ Lekapan RM150,000 RM55,000 RM25, Bank overdraft is to be settled by the firm./ Bank overdraf diselesaikan oleh firma CFCK/MS Page 22 of 24

23 5. The purchase consideration ware as follows:/ Penawaran pembelian seperti berikut: 50,000 ordinary shares of RM2.00 each in AB Sdn Bhd at RM2.20 RM100,000 5% Debentures at RM1.02 RM14,000 is paid by cheque/ RM14,000 dibayar dengan cek 6. Dissolution expenses of RM3,000 were paid by AB Sdn Bhd./ Belanja disolusi RM3,000 dibayar oleh AB Sdn Bhd 7. A and B agreed to divide the ordinary shares equally. The debentures are appointed according to their profit sharing ratio. Any cash remaining is divided in proportion to the outstanding balance in their respective capital accounts./ A dan B setuju bahagikan saham biasa sama rata. Debentur dipilih mengikut pembahagian ratio keuntungan. Sebarang tunai lebihan dibahagikan mengikut outstanding balance dalam akaun modal. 8. Formation expenses of AB Sdn Bhd costing RM2,000 were incurred and paid/ Belanja penubuhan berjumlah RM2,000 wujud dan dibayar oleh AB Sdn Bhd. 9. AB Sdn Bhd issued for cash 50,000 ordinary shares at par fully paid/ AB Sdn Bhd mengeluarkan cash bagi 50,000 saham biasa dibayar penuh pada harga par. CFCK/MS Page 23 of 24

24 Required:/ Diminta a) Calculate the purchase price and goodwill/ Kirakan harga belian dan goodwill b) Prepare the :- Sediakan Realization account/ Akaun realisasi Partners capital account/ Akaun modal perkongsian Bank account/ Akaun bank Purchaser account/ Akaun belian c) Prepare the balance sheet/ Sediakan kunci kira-kira (25 marks/markah) End of Page. CFCK/MS Page 24 of 24

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