Rekod Tidak Lengkap

Pengenalan

• Rekod tidak lengkap adalah satu cara merekod data perakaunan yang tidak mengikut sistem catatan bergu.
• Rekod ini juga dikenali sebagai sistem catatan tunggal di mana urus niaga dicatat sekali sahaja.
• Catatan tunggal ini biasanya amalkan oleh perniagaan-perniagaan kecil seperti kedai runcit, kedai buku dan sebagainya.
• Pada umumnya, rekod-rekod yang disimpan merangkumi:
a. rekod penerimaan dan pembayaran wang
b. baki tunai di tangan dan di bank
c. rekod mengenai penghutang dan pemiutang
d. rekod yang berkaitan dengan aset dan liabiliti yang dimiliki



Kelemahan Sistem Catatan Tunggal

• Imbangan duga tidak dapat disediakan kerana amaun debit dan kredit tidak seimbang. Maka ketepatan kerja merekod tidak dapat diperiksa.
• Tiada rekod disimpan untuk modal, aset-aset, liabiliti dan sebagainya.
• Sukar untuk mengesan kesilapan dan catatan-catatan yang salah mudah dilakukan.
• Kawalan atas kos serta perbelanjaan perniagaan menjadi rumit kerana maklumat hasil dan belanja tidak dicatat dengan lengkap.
• Taksiran tentang untung dan rugi perniagaan tidak tepat kerana catatan belian, jualan, hasil dan belanja tidak lengkap. Maka perbandingan prestasi perniagaan tahun-tahun sebelumnya sukar dibuat.



Kelebihan Sistem Catatan Bergu

• Mengesan kesilapan dengan lebih mudah dan dapat membetulkan kesilapan dengan senang.
• Membolehkan penggunaan:

ASET = LIABILITI + EKUITI PEMILIK

• Tanpa penggunaan sistem catatan bergu, persamaan perakaun tidak seimbang.



Penentuan Untung dan Rugi

• Untung bersih boleh ditentukan dengan langkah-langkah seperti berikut:
o Cari perbezaan antara modal awal dengan modal akhir untuk mengira untung.
o Campurkan perbezaan dengan ambilan sama ada dalam bentuk tunai atau stok dan menolak penambahan modal baru.

Ilustrasi:

Modal pada akhir tempoh x x
(–) Modal pada awal tempoh (x x)
Tambahan modal x x
(+) Ambilan x x
(–) Modal tambahan (x x)
Untung/Rugi pada xx/xx/xx x x

Kesimpulannya:
o Apabila berlakunya peningkatan di dalam modal setelah ambilan diambil kira, keuntungan diperolehi.
o Jika berlakunya pengurangan, kerugian diiktiraf.

Penyata Penyesuaian Bank

Penyata bank

- Salinan semasa akaun pelanggan.
- Penyata bank menunjukkan baki akaun semasa pelanggan awal dan akhir
- Bahagian debit menunjukkan pengeluaran manakala bahagian kredit menunjukkan penerimaan.

Kegunaan

- menyemak dan mengesahkan ketepatan baki
- menyemak jumlah penerimaan dan pengeluaran
- mengetahui baki awal dan akhir

Sebab berlaku perselisihan baki

- cek/ simpana belum dikredit
- cek/ pembayaran tidak dikemuka
- ketinggalan urusniaga
- kesilapan catatan
- pemindahan kredit
- arahan tetap

Jenis-Jenis Kesilapan

Akaun Tergantung
 jika kesilapan tidak dapat dikesan, akaun ini dibuka sementara untuk menyamakan jumlah debit dengan jumlah kredit dalam Imbangan Duga.

Kesilapan Amaun
 apabila amaun salah catat di sebelah debit dan sebelah kredit, kesilapan ini berlaku.

Kesilapan Ketinggalan
 apabila urus niaga langsung tidak dicatat di mana-mana buku,kesilapan ini berlaku.

Kesilapan Komisen
 apabila mencatatkan urus niaga dalam akaun perorangan yang salah, kesilapan ini berlaku.

Kesilapan Prinsip
 apabila mencatatkan urus niaga dalam akaun yang salah, kesilapan ini berlaku.

Kesilapan Saling Mengimbang
 kesilapan di sebelah debit diimbangi kesilapan yang amaunnya sama di sebelah kredit.

Kesilapan Songsang
 catatan bergu dicatat ke dalam dua akaun yang betul tetapi telah diterbalikkan.

Kesilapan Yang Ketara
 kesilapan yang ditunjukkan dalam Imbangan Duga yang tidak imbang.

Kesilapan Ketara
 kesilapan yang tidak ditunjukkan dalam Imbangan Duga. (Imbangan Duga masih imbang walaupun kesilapan berlaku)

Ethic Issues....how to solve it

Akram is an Account Manager for the newest restaurant chain group in Kuala Lumpur that operated since 3 month ago and has potential to become successful. This company currently has 2 restaurant outlet and just a matter of time to set up another two within the next few months. Both restaurants that currently operating is situated at the side walk of the same Shopping Complex but offers different concept and image.

At beginning, this company was established with the help of consultant which was hired by the two director of the company. The duty of this consultant is to assist the directors in determining the concept, staffing, procedures and administrative documentation. The director comprises of two individuals who came from different corporate world background. All the restaurant staffs were hired locally which majority at the age of 25 below which include a waiters, kitchen helpers, cashiers and of course the chef. The remuneration payment for the workers include OT, double paid, one day rest, allocation of rest day etc.

Because the directors are still new in this industry, consultant proposition and recommendations are systematically adopted without questioning. Even the salary scheme that is unfair from Akrams’ viewpoint due to mismatch between salary and job description of certain employees. Akram tried with vain to raise this issue many times but the management strongly believe that the consultant would be able to handle and overcome the problem.

Among the serious problems the company is facing that affects the performance of the business are high administrative expenses, absenteeism, missing during working hours, coming late to start operation, higher waste of stocks, too many staff and also poor sales. However, the staffs always complained working conditions and argue about their benefits, they tend to be very demanding. They requested repeatedly to start working at 8am instead of official opening time that is 6.30am. From Akram’s view the consultant is not doing the right job and would not be able to help the company overcoming these issues if there is no appropriate strategy driven by the company with proper control from the management.

The major crisis started in the fifth month of the operation when the sale collection was poor and there was not even sufficient income to pay the staff’s salary. The directors had to pay from their own money to support the shortfall and to the shock of Akram, they fired the consultants and blame them for the problem that arouse. Then, his directors admitted that they had big communication problem with the consultant earlier and had to put the trust on them after they had paid a consultant fee in advance. The directors has asked Akram to prepare the cost analysis of the company and were very disappointed when they were informed that the company won’t be able to continue the business and to close down the operation in the next 3-4 month if all the problems mentioned before are not quickly resolved.

After everything else seem too hard to knob, the directors have decided to terminate all 35 workers and replace them by foreign workers which can reduce the operation cost. Akram was instructed to implement this decision, but as an employee Akram was wondering about the company behaviour towards employees and also about the future of this company.