SQL Account Workbook 1

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 SQL Account Workbook 1

Contents
Create New Database..................................................................................................3
Setup Financial Start Period in SQL Account...............................................................4
Maintain Company Profile............................................................................................4
Task A : Chart of Account.............................................................................................5
Task B : Trade Debtors / Customers Maintenance......................................................6
Task C : Trade Creditors / Suppliers Maintenance......................................................7
Task D : Stock Group & Maintain Stock Item...............................................................7
D1 : Maintain Stock Group........................................................................................7
D2: Maintain Stock Item............................................................................................8
Task E : Opening Balance............................................................................................8
Task F: Daily Transactions in Daily Basis Task ........................................................11
Task G : Backup & Folder.........................................................................................19

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 SQL Account Workbook 1
Mate Paper Supplies Sdn Bhd (Company Reg. No. 122533668794) is an office supply
company in Setia Alam. They bought & start using SQL Financial Accounting Software to
computerize their account from 1st of Jan 20YY.

20YY : Current Year eg.2019 20XX : Current Year - 1 eg 2018

Company Name Mate Paper Supplies SDN BHD

Remark 20YY
User Name & Password ADMIN
Create New Database

File  Customize SQL Financial Accounting Modules

Turn on Professional Module by click on “PROF” and OK.

Step 1: File | Customize SQL Account Modules

Step 2: Double click on word “PROF” and press OK

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Step 3: File | Log on

Step 4: Re-login SQL then you can start your exam

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 SQL Account Workbook 1

Setup Financial Start Period in SQL Account

Tools  Options  General Ledger

Financial Start Period 01/01/20YY

System Conversion Date 01/01/20YY

Maintain Company Profile

File  Company Profile to fill in your address, attention, email and report

Company Reg. 122533668794

No.
Attention To Leon Kong
Company Add. 1, Lorong Setia Dagang, Bandar Setia, 41150 Setia Alam, Shah Alam,
Selangor.
Telephone No. 03-37864400
Fax No. 03-37864401

Set Report Header to make sure it appears on your documents’ header.

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 SQL Account Workbook 1

Task A : Chart of Account

GL  Maintain Account
Maintain following accounts at chart of accounts:
Note : please read the remark column before create the following account
A/C Type A/C A/C Description Special Remark
Code Type A/C
Fixed 200-500 Land & Building -
Assets
Fixed 200-505 Accum Deprn – Land Accumulated -
Assets & Building Deprn. Acc
Current 310-001 Maybank Bank *Create this
Assets Account account under
Cash 310-000
Current 451-000 Interest Payable -
Liabilities
Current 452-000 EIS - Staff
Liabilities
Sales 500-000 Sales of Finished *Replace 500-000
Goods to Sales of Finished
Good
Sales 500-001 Sales of Semi- -
Finished Goods
Sales 500-002 Other Sales -
Cost Of 610-000 Purchases of Raw *Replace 610-000
Goods Material to Purchases of
Sold Raw Material
Cost Of 610-001 Purchase of Semi- -
Goods Finished Goods
Sold
Cost of 610-002 Other Purchases -
Goods
Sold
Expenses 925-000 EIS - Employer
Expenses 926-000 Legal & Professional -
Fees
Expenses 927-000 First Aid Kit & -
Medicine Supplies
Other 531-000 Rental Income -
Income
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Task B : Trade Debtors / Customers Maintenance

Customer  Maintain Customer
Maintain following customers:

Note :

1) you are required to create the agent & assign it accordingly.

Debtor’s Company Detail Credit Terms Agent

ABC Stationery Shop 30 Days Amy

3, Jalan Klang Lama,
58000 Kuala Lumpur,
Federal Territory of Kuala Lumpur
Attn :Ryan
Tel : 017-3687709
Plus Supply Sdn Bhd 60 Days Brandon
8, Jalan Tek Boon, George Town, 10400
George Town, Pulau Pinang
Attn : Ms. Hanikah
Tel : 07-9660472
Fax : 07-9660473
Fuzion Paper Sdn Bhd 30 Days Brandon
Lot 177, Jalan Kuih, 07000 Langkawi.
Attn : Elizabeth
Tel : 012-5843478
Cash Sales (Walk In Customer) C.O.D

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Task C : Trade Creditors / Suppliers Maintenance

Supplier  Maintain Supplier
Maintain following suppliers:

Creditor’s Company Detail Credit Terms Agent

Pentel Malaysia 30 Days Brandon

Lot 10, Jalan 1/2,
46200 Petaling Jaya,
Selangor
Attn. : Mr. Subama
Tel : 03-7433 7600
Eco Sg. Buloh Trading 30 Days Amy
Jalan Lintang, Taman Permata,
31100 Sungai Buloh,
Selangor Malaysia
Attn. To : Ms. Ann
Tel : 03-3780665
Fax : 03-3780666
Winner Sdn Bhd 30 Days Amy
No.71 Jalan Anggerik Emas 3,
Taman Anggerik Emas,
81300 Johor Bharu, Johor
Attention: Ms. Yong
Tel : 07-3884357

Task D : Stock Group & Maintain Stock Item

D1 : Maintain Stock Group
Stock  Maintain Stock Group

Note : please assign FIFO costing method for all stock group.
Code Description Sales S/Rtrn C/Sales Purchase C/Purchase P/Rtrn

RM Raw 500-002 510-000 500-002 610-000 610-000 612-000

Materials
SF Semi- 500-001 510-000 500-001 610-001 610-001 612-000
finished
Goods
FG Finished 500-000 510-000 500-000 610-002 610-002 612-000
Goods
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D2: Maintain Stock Item

Stock  Maintain Stock Item
Note : all below item has an opening stock, the cost for the opening stock items
follow Ref. Cost.
Item Description Item UOM Ref. Cost Ref. Price Opening
Code Group Bal. (Qty)
Blade Silver Blade for RM Unit 0.80 2.00 350
Sharpener

Pulp Moulded Paper Pulp SF Unit 150.00 250.00 400

Pencil 2B Pencil FG Unit 0.50 2.10 5000

A4 Paper A4 Paper FG Unit 7.00 20.00 400

Sharpene 2B Pencil Sharpener FG Unit 0.50 1.50 1000

r

Task E : Opening Balance

E1: Below is detail outstanding aging for debtor as at 31/12/20YY.

GL  Maintain Opening Balance  Trade Debtor  Select your Debtor & click on Debit
Column, & select Open Customer Invoice.
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E2: Statement Report given by Trade Creditors.

Below is detail outstanding statement from Eco Sungai Buloh Trading as at 31/12/20XX.

Below is detail outstanding statement from Pentel Malaysia as at 31/12/20XX.

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GL  Maintain Opening Balance & Enter the Opening balances as following:

E3: These are the GL Accounts’ Opening Balance at 31/12/20XX

Code Description Debit Credit

310-001 Maybank RM 200,000.00
320-000 Cash In Hand RM 3,000.00
330-000 Stock RM 66,080.00
200-500 Land & Building RM 500,000.00
200-300 Office Equipment RM 30,000.00
410-010 Wages & Salaries Accrued RM 25,000.00
100-000 Equity RM 774,080.00
300-A0001 ABC Stationery Shop RM 79,000.00
300-F0001 Fuzion Paper Sdn Bhd RM 35,800.00
400-E0001 Eco Sg.Buloh Trading RM 40,000.00
400-P0001 Pentel Malaysia RM 74,800.00
RM 913,880.00 RM 913,880.00

GL  Bank Reconciliation & Enter the Opening balances as following:

E4: These are the bank reconciliations’ opening balance at 31/12/20XX

Date Doc No Cheque No Description Amount

31/12/20XX PV-5845 MBB03148 December Salary RM 3,245.65
31/12/20XX PV-5861 MBB03152 Payment to Eco Sg. RM 6,300.00
Buloh Trading
31/12/20XX OR-9821 PBB12577 Payment from Lala RM 1,200.00
Group

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Task F: Daily Transactions in Daily Basis Task

F-1 : you receive a quotation request from your customer below:

Doc No Doc Date Debtor/ Debtor Item Required

Code
QT-00001 10/01/20YY ABC Stationery  Moulded Paper Pulp – 2
Shop unit @RM 250
(300-A0001)  2B Pencil – 20 unit @RM
2.10
 2B Pencil Sharpener – 10
unit@ RM 1.50
QT-00002 15/01/20YY Plus Supply Sdn  Moulded Paper Pulp – 100
Bhd (300-P0001) unit@ RM 300
 2B Pencil – 200 unit @ RM
2.10
 2B Pencil Sharpener – 200
unit @ RM 1.50

Both quotations immediately confirmed, please fully transfer both quotation to Invoice as
date same with quotation date.

Customer Name Invoice Number

ABC Stationery Shop IV-00004
Plus Supply Sdn Bhd IV-00005

F-2 : Received a Payment Voucher & cheque from Debtor (ABC Stationery Shop) send by
courier. Please record this into customer payment & knock off accordingly.

Document number : OR-00001, Cheque Number : HLB 225903

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F-3: Issue a Cash Sales for walk in Customer as below :

Doc No Doc Date Customer Item Required Received In

Name
CS-00001 01/02/20YY Mr. Tang (Cash  A4 Paper – 100 310-001
Sales) unit @ RM 20.00 Maybank
 Moulded Paper Credit Card
Pulp - 10 unit
@RM 250.00
CS-00002 05/02/20YY Betty (Cash  2B Pencil – 1000 310-001
Sales) unit @ RM 2.10 Maybank
 2B Sharpener - Credit Card
500 unit @RM
1.50

F-4 : Ms.Yao is the purchasing department, she helps to order some item as below :

i.
Doc No Doc Date Supplier Description
PO-00001 15/02/20YY Pentel Malaysia  2000 units of Silver Blade
@ RM 0.80
 4000 units of 2B
Sharpener @ RM 0.50

PO-00002 28/03/20YY Eco Sg. Buloh  50 units of Moulded Paper

Trading Pulp @ RM 150
ii. Pentel Malaysia send the goods partially on 20/02/20YY. Stock keeper informs
they had collected 1500 unit of Silver Blade and 4000 unit of 2B Sharpener on
21/02/20YY. Please record this to SQL system. (GR-00001)

iii. Ms.Yao had called Pentel Malaysia on 01/03/20YY to cancel order the balance of
500 unit from PO-00001. (PC-00001)

iv. Eco Sg. Buloh Trading had sent the order PO-00002 on 30/03/20YY and attached
Invoice together. (GR-00002 & PI-00004)

v. Pentel Malaysia had sent Invoice for GR-00001 on 01/04/20YY. (PI-00005)

vi. Account Department has issue Maybank cheque for payment PI-00004 & PI-
00005 on 01/04/20YY, fully knocked off. (PV-00001 & PV-00002)

Cheque No refer to Payment Voucher below

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F-5 :

i. On 16 Feb 20YY, ABC Stationery Shop send in their purchase order as below:
Doc Date Doc No Customer Item Required
16/02/20Y SO-00001 ABC Stationery  A4 Paper – 100 unit @ RM 20
Y Shop (discount 10%)
 2B Pencil Sharpener– 100 unit @
RM 1.50 (discount 10%)

ii. Calby, the sales manager order her staff to packing SO-00001 and deliver the
order by 20/02/20YY. However, when packing time, the staff told Calby that 50 of
the 2B Pencil Sharperner packaging spoilt, at last they only able to send 50 units
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of 2B Pencil Sharperner to ABC Stationery Shop and 100 unit of A4 Paper, and
Calby decided to give a free gift to ABC Stationery Shop to make up the
relationship between customer. The free gift they given is 10 unit of 2B Pencil.
Please generate the Delivery Order (DO-00001) as situation above and attached
together with Invoice. (IV-00006) on 20/02/20YY.

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iii. Insert the Sales Cancelled Note for balance from SO-00001 on 28/02/20YY. (CC-
00001)

iv. Fuzion Paper Sdn Bhd requested an urgent deliver. Please issue Delivery Order as
detail below.
Doc No Doc Date Customer Item Required
DO-00002 10/03/20Y Fuzion Paper Sdn  Moulded Paper Pulp – 50 unit @
Y Bhd RM250 per unit
 2B Pencil – 500 unit @RM 2.10 per
unit
 2B Pencil Sharpener – 2000 unit @
RM 1.50 per unit

v. Transfer DO-00002 into IV-00007 on 15/03/20YY.

vi. On 24/03/20YY, received a payment RM 65,000 by cheque (PBB 89021) from

ABC Stationery Shop and it knocked off the full amount of IV-00001, IV-00003
IV-00004 and balance partially knocked off IV-00006. (OR-00002)

vii. Unfortunately, the next day, ABC informed that the cheque they bank in forgot to
sign by another director, cheque bounced on 25/03/20YY.

viii. On 27/03/20YY, Fuzion Paper Sdn Bhd online transfer into Maybank RM 16550
fully knocked off IV-00007. (OR-00003)
*Remark “Online Transfer” at cheque no column.

F6 : You received rental income from Mr Wai on 30/03/20YY, kindly maintain an official
receipt in cash book entry:

Doc No Received Received Account Description Amount

From In
/Paymen
t Method
OR-00004 Mr Wai Maybank 531-000 Rental – MARCH 2,000.00
(301-001) Rental 20YY
Income

* Remark “HLB 56897” at cheque no column.

F-7 : ABC Stationery Shop redo another payment on 01/04/20YY, RM 65,000 by cheque
(PBB 89088) from ABC Stationery Shop and it knocked off the full amount of IV-00001,
IV-00003, IV-00004 and balance partially knocked off IV-00006.
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Document Number : OR-00005

F-9: Account department received the bank statement from Maybank on 01/04/20YY,
please prepare the bank reconciliation in the system:

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F-10 : A payment made to Pentel Malaysia on 14/05/20YY. Below is a payment voucher
that issued (PV-00003).

F-11 : You withdraw RM 500.00 cash from Maybank for petty cash on 15/05/20YY.
Please issue a Journal Entry to record this transaction. (JV-00001)

Enter Description as Cash Withdrawal and make sure your double entry is Dr. Cash
In Hand & Cr. Maybank

F-12 : On 17/05/20YY, Plus Supply Sdn Bhd called Calby to deliver 100 moulded paper
pulp. (DO-00003)

F-13:

i. Winner Sdn Bhd had delivered 2000 units of 2B Pencil, 500 units of A4 Paper and
1000 units 2B Pencil Sharpener based on your Purchase Order (PO-00003), kindly
issue the Purchase Order and a Goods Received Note (GR-00003) on 18/05/20YY.

ii. Received the Invoice (PI-00006) from Winner Sdn Bhd on 18/05/20YY for GR-
00003.

iii. After store keeper checking, Mr.Muthu realized that there is 20 unit of 2B Pencil
broken, do a purchase returned to Winner Sdn Bhd on 20/05/20YY. (SC-00001)
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F-14 :

i. Fuzion Paper Sdn Bhd request a quotation on 2 June 20YY for 50 unit of silver
blade for sharpener and 10 unit of A4 paper. Ms.Calby the sales manager agreed
to give 5% discount for both item. (QT-00003)

ii. Fuzion Paper Sdn Bhd agreed with the quotation, they request for sending all the
order by 5 June 20YY. May prepare DO-00004 transfer from QT-00003 and
generate Invoice as well.(IV-00008)

iii. On 16 June 20YY, you received a post dated cheque from Fuzion Paper Sdn Bhd,
kindly issue customer payment in your system. This payment is to knock off IV-
00002 and IV-00008.

F-15: Kindly issue a payment voucher for below document & put the date as 30/06/20XX
(PV-00004) and cheque number: MBB 39878

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F-17 : On 01/07/20YY, please fully transfer the Delivery Order into Invoice

Date Customer From Doc No Doc Number

01/07/20Y Plus Supply Sdn Bhd DO-00003 IV-00009
Y

F-18 : Ms.Yong helped to buy First Aid Kit from NBC Pharmacy, please issue a payment
voucher to Ms.Yong for her monthly claim expenses on 30/08/20YY.

Payment to: Yong Fei Fei

Payment by : Cash In Hand

GL Account : FIRST AID KIT & MEDICINE SUPPLIES

F-19: On 06/08/20YY, supplier Eco Sg. Buloh Trading agreed to offset the outstanding
balances with the customer Plus Supply Sdn Bhd. Kindly record this transaction in the
system. The knock off document is based on First-in First-out basis. (CT-0001)

F-20: Closing stock balance as at 31 December 20YY - RM 38,715.00

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Task G: Backup & Folder

File →Backup Database

After you completed all the part, please perform a backup.

Besides that, create a New Folder with name it as “NAME_StudentID”, and put all report
requested into the folder. Document checking list:

Backup File

Net Profit & Loss as at 31/12/20YY: RM 37,174.50

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