Jurnal Am Sebagai Rekod Catatan Pertama

 

Jurnal Am Sebagai Rekod Catatan Pertama

Assalamualaikum WBT dan Selamat Sejahtera

Pada kali ini, mari lihat kepada penggunaan jurnal am sebagai rekod pertama perniagaan,

samaada jenis milik perseorangan mahupun sendirian berhad.

Seperti yang diketahui ramai, jurnal am digunakan untuk merekod transaksi bukan tunai atau

non-cash transaction. Walaupun begitu, kita masih boleh menggunakannya untuk rekod 

catatan pertama.

Contoh :

Syarikat milik perseorangan, Samad Enterprise, didaftarkan dan mula berniaga pada 

1hb Jan 2021. En Samad telah membawa masuk modal syarikat seperti berikut :

1. Tunai RM 2,000.00

2. Motorsikal RM 10,000.00

3. Alatan Pejabat RM 500.00

4. Pemiutang Alatan Pejabat RM 500.00

5. Pemiutang Motorsikal RM 5,000.00

Sediakan catatan jurnal pertama untuk semua aset dan liabiliti tersebut

Oleh yang demikian, catatan pertama kita adalah seperti berikut :

DR . Tunai - RM 2,000.00

DR. Motorsikal - RM 10,000.00

DR. Alatan Pejabat - RM 500.00

            CR. Pemiutang Alatan Pejabat - RM 500.00

            CR. Pemiutang Motorsikal  - RM 5,000.00

            CR. Modal - RM 7,000.00

(Aset, liabiliti dan ekuiti yang dibawa masuk oleh pemilik)

Nota Ringkas - Debit Kredit

Nota Ringkas - Debit Kredit

Assalamualaikum WBT dan Selamat Sejahtera

Atas permintaan rakan-rakan, saya sediakan nota ringkas ini untuk rujukan.

Boleh print untuk rujukan dimasa hadapan.

No Par Value Shares

 No Par Value Shares

Assalamualaikum WBT & Selamat Sejahtera

No Par Value Shares adalah kaedah dimana saham didalam syarikat menggunakan nilai yang tidak lagi

mempunyai nilai asas yang sebelum ini selalunya diletakkan pada harga RM 1.00 setiap saham.

Berikut adalah tiga contoh catatan beregu yang dibuat semasa Par Value Shares digunakan.

Contoh 1 :

1,000 unit @ RM 1.00 par value, dibayar pada harga RM 1.00 setiap satu.

Debit : Tunai/Bank RM 1,000.00

Kredit : Saham Berbayar (Share Capital) RM 1,000.00

Contoh 2 :

1,000 unit @ RM 1.00 par value, dibayar pada harga RM 0.80 setiap satu.

Debit : Tunai/Bank RM 800.00

Debit : Share Discount RM 200.00

Kredit : Saham Berbayar (Share Capital) RM 1,000.00

Contoh 3 :

1,000 unit @ RM 1.00 par value, dibayar pada harga RM 1.20 setiap satu.

Debit : Tunai/Bank RM 1,200.00

Kredit : Saham Berbayar (Share Capital) RM 1,000.00

Kredit : Share Premium RM 200.00

Pada waktu kini, Par Value Shares TIDAK lagi digunakan. Oleh yang demikian, Akaun Share Premium

dan Share Discount juga tidak lagi digunakapakai.

Semua saham yang dibayar perlulah mempunyai nilai semasa sewaktu saham tersebut dibayar.

Contoh 1 :

1,000 unit saham @ RM 1.35 per share perlulah dibayar penuh, RM 1,350.00

Catatan beregu untuk merekod saham tersebut adalah seperti berikut

Debit : Tunai/Bank RM 1,350.00

Kredit : Saham Berbayar (Share Capital) RM 1,350.00

Contoh 2 :

1,000 unit saham @ RM 0.90 per share dibayar penuh, RM 900.00

Catatan beregu untuk merekod saham tersebut adalah seperti berikut

Debit : Tunai/Bank RM 900.00

Kredit : Saham Berbayar (Share Capital) RM 900.00

Dengan ini, tiada lagilah keperluan menggunakan share discount atau share premium.

Harap dapat mencuba.

Sekian.

Pelepasan Cukai Individu Tahun 2020 - LHDN

Pelepasan Cukai Individu Tahun 2020 - LHDN

Sumber : LHDN

http://www.hasil.gov.my/bt_goindex.php?bt_kump=5&bt_skum=1&bt_posi=3&bt_unit=1&bt_sequ=1

No.	Individual Relief Types	Amount (RM)
1	Individual and dependent relatives	9,000
2	Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner) OR Parent Restricted to 1,500 for only one mother Restricted to 1,500 for only one father	5,000 (Restricted) OR 3000 (Restricted)
3	Basic supporting equipment for disabled self, spouse, child or parent	6,000 (Restricted)
4	Disabled individual	6,000
5	Education fees (Self) Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology Degree at masters or doctorate level - Any course of study	7,000 (Restricted)
6	Medical expenses for serious diseases for self, spouse or child	6,000 (Restricted)
7	Medical expenses for fertility treatment for self or spouse
8	Complete medical examination for self, spouse, child (Restricted to 500)
9	Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of: purchase of books / journals / magazines / printed newspapers / other similar publications (Not banned reading materials) purchase of personal computer, smartphone or tablet (Not for business use) purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership payment of monthly bill for internet subscription (Under own name)	2,500 (Restricted)
10	Lifestyle – urchase of personal computer, smartphone or tablet for self, spouse or child and not for business use (Additional deduction for purchase made within the period of 1st June 2020 to 31st December 2020)	2,500 (Restricted)
11	Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every 2 years of assessment)	1,000 (Restricted)
12	Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below	3,000 (Restricted)
13	Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2020 MINUS total withdrawal in 2020)	8,000 (Restricted)
14	Husband / wife / payment of alimony to former wife	4,000 (Restricted)
15	Disabled husband / wife	3,500
16	Each unmarried child and under the age of 18 years old	2,000
17	Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses).	2,000
18	Each unmarried child of 18 years and above that: receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses). receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate). the instruction and educational establishment shall be approved by the relevant government authority.	8,000
19	Disabled child	6,000
	Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities	8,000
20	Life insurance and EPF INCLUDING not through salary deduction Pensionable public servant category Life insurance premium OTHER than pensionable public servant category Life insurance premium (Restricted to RM3,000) Contribution to EPF / approved scheme (Restricted to RM4,000)	7,000 (Restricted)
21	Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021	3,000 (Restricted)
22	Education and medical insurance (INCLUDING not through salary deduction)	3,000 (Restricted)
23	Contribution to the Social Security Organization (SOCSO)	250 (Restricted)
24	Domestic travel expeses (Accomodation expenses at premises registered  with the Ministry of Tourism, Arts and Culture Malaysia and entrance fees to tourists attractions incurred on or after 1st March 2020)	1,000 (Restric

 

Caruman EPF 2021 - Caruman Pekerja 11% turun 9%

 

Caruman EPF 2021 - Caruman Pekerja 11% turun 9%

Assalamualaikum WBT & Selamat Sejahtera

Kepada semua pekerja dan majikan, diingatkan bahawa caruman pekerja mulai tahun 2021,

dikurangkan daripada 11% kepada 9%. Caruman ini berkuatkuasa daripada gaji bulan

Januari 2021 (caruman February 2021) sehingga bulan Disember 2021 (caruman Januari 2022).

Jika mana-mana pekerja yang tidak mahu mengambil pengurangan ini, mereka digesa untuk mengisi

Borang KWSP 17A (Khas 2021).

https://www.kwsp.gov.my/documents/20126/147525/Borang+KWSP+17A+%28Khas+2021%29.xlsx

Harap maklum.

Sekian.

Terima kasih

Sumber : KWSP

https://www.kwsp.gov.my/-/statutory-rate-for-employee-s-share-of-contribution-to-be-reduced-to-nine-9-per-cent-for-2021

Pinjaman Kepada Pengarah (Loan to Director)

 

Pinjaman Kepada Pengarah (Loan to Director)

Dibawah seksyen 224,

Mana-mana syarikat yang bukan syarikat persendirian yang 

terkecuali (Private Exempt Company), tidak boleh memberikan 

pinjaman kepada mana-mana pengarah tanpa resolusi syarikat,

jika pinjaman tersebut bukan untuk tujuan-tujuan syarikat.

Jika didapati bersalah, hukuman adalah 

1. 5 tahun penjara, dan/atau

2. Denda RM Tiga Juta (3,000,000.00)