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Contents
Create New Database............................................................................................................................3
Setup Financial Start Period in SQL Account..........................................................................................4
Maintain Company Profile.....................................................................................................................4
Task A : Chart of Account.......................................................................................................................4
Task B : Trade Debtors / Customers Maintenance................................................................................5
Task C : Trade Creditors / Suppliers Maintenance.................................................................................6
Task D : Stock Group & Maintain Stock Item.........................................................................................7
D1 : Maintain Stock Group......................................................................................................7
D2: Maintain Stock Item..........................................................................................................7
Task E : Opening Balance.......................................................................................................................8
Task F: Daily Transactions in Daily Basis Task.....................................................................................10
Task G : Backup & Folder....................................................................................................................16

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Power Vroom Sdn Bhd (Company Reg. No. 174256998543) is a motor vehicle
manufacturer. They 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 Power Vroom 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

Step 3: File | Log on

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

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Setup Financial Start Period in SQL Account

Tools  Options  General Ledger

Financial Start Period 01/01/20YY

System Conversion Date 01/01/20YY

Company Reg. 786524-W

No.
Attention To Mohd Faizul
Company Add. No 45, Jalan Ipoh,
51200 Kuala Lumpur
Telephone No. 03-96852211
Fax No. 03-96852233
Maintain Company Profile
File  Company Profile to fill in your address, attention, email and report

(Hint : Set Report Header to make sure it appears on your documents’ header.)

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 Code A/C Description Special Type Remark

A/C
Non- 200-500 Land & Building -
Current
Assets
Non- 200-505 Accum Deprn – Land Accumulated -
Current & Building Deprn. Acc
Assets
Non- 200-600 Plant & Machinery
Current
Assets
Non- 200-605 Accum Deprn - Plant & Accumulated
Current Machinery Deprn. Acc
Assets
Current 310-001 CIMB Bank Bank Account *Mother account =
Assets Cash 310-000
Current 451-000 Bank Interest Payable -
Liabilities
Current 452-000 EIS - Staff
Liabilities
Sales 500-000 Sales of Finished *Replace 500-000 to
Goods Sales of Finished
Good
Sales 500-001 Sales of Semi-Finished -

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 Goods
Sales 500-002 Other Sales -
Cost Of 610-000 Purchases of Raw *Replace 610-000 to
Goods Material Purchases of Raw
Sold Material

Cost Of 610-001 Purchase of Semi- -

Goods Finished Goods
Sold
Cost of 610-002 Other Purchases -
Goods
Sold
Expenses 925-000 Audit Fees

Expenses 926-000 General Expenses -

Expenses 927-000 Medical Fee -

Other 531-000 Gain on Disposal of -

Income Fixed Assets

Task B : Trade Debtors / Customers Maintenance

Customer  Maintain Customer

Maintain following customers:

Debtor’s Company Detail Credit Terms Agent

Auto Eco Motor Sdn Bhd 30 Days Muthu

37, Jalan Ulu Rama,
58002 Kuala Lumpur,
Federal Territory of Kuala Lumpur
Attn : Brandon
Tel : 017-3681110

Bengkel Motor Horng 60 Days Y.Yee

No 1, Jalan Melur Tamn Sri Alam,
85100 Batu Anam,
Segamat Johor.
Attn : Ms. Hafiza
Tel : 07-9550988
Fax : 07-9551988

YCH Super Auto 30 Days Muthu

No 27, Jalan Mamar 18,
07000 Langkawi.
Attn : Ms.Vicky
Tel : 019-54236873

Cash Sales (MISC Customer) C.O.D

Task C : Trade Creditors / Suppliers Maintenance

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Supplier  Maintain Supplier
Maintain following suppliers:

Creditor’s Company Detail Credit Agent

Terms
Super Racing Motorcycle Parts Sdn Bhd 30 Days Y.Yee
No 21, Taman City,
46200 Petaling Jaya,
Selangor
Attn. : Mr. Subra
Tel : 03-7931 1445

SP Motor Sdn Bhd 30 Days Muthu

No 21, Jalan Damai 1,
Taman Damai,
Sungai Buloh, 46300,
Selangor Malaysia
Attn. To : Ms. Anna
Tel : 03-9880 4500
Fax : 03-9880 4503

Harvest Engineering Sdn Bhd 30 Days Y.Yee

No 2, Jalan Cenderai 26,
Kawasan Perindustrian,
Kota Puteri
81750 Masai, Johor
Attention: Mr. Ben
Tel : 07-3884357

Task D : Stock Group & Maintain Stock Item

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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 Purchas C/ P/Rtrn

e Purchase
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

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)
Wheel Wheel BWM RM Unit 2000.00 3500.00 5
BWM S3 Series 3

GearBox Gearbox Lexuss SF Unit 4000.00 6100.00 10

Lexuss

Window Window Frame RM Unit 250.00 350.00 23

Frame (Left)
(L)

Window Window Frame RM Unit 250.00 350.00 24

Frame (Right)
(R)

Air Filter Purifier Ait Filter FG Unit 275.00 405.00 18

Gasket Gasket BWM RM Unit 1500.00 2560.00 3

BWM S2 Series 2 - 4345W

Task E : Opening Balance

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

GL  Maintain Opening Balance  Trade Debtor  Select your Debtor & click on Debit
Column, & select Open Customer Invoice.

E2: Statement Report given by Trade Creditors.

Below is detail outstanding statement from Harvest Engineering Sdn Bhd as at

31/12/20XX.

Below is detail outstanding statement from Super Racing Motorcycle Parts Sdn Bhd 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 CIMB Bank RM 156,000.00
320-000 Cash In Hand RM 5,800.00
330-000 Stock RM 125,000.00
200-500 Land & Building RM 950,000.00
200-300 Office Equipment RM 20,000.00
410-070 Electricity Accrued RM 55,000.00
100-000 Equity RM1,210,368.00
300-A0001 Auto Eco Motor Sdn Bhd RM 18,500.00
300-B0001 Bengkel Motor Horng RM 45,000.00
300-Y0001 YCH Super Auto RM 23,500.00
400-H0001 Harvest Engineering Sdn Bhd RM 56,000.00
400-S0001 Super Racing Motorcycle Parts Sdn RM 568.00 RM 23,000.00
Bhd
RM 1,344,368.00 RM 1,344,368.00

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Task F: Daily Transactions in Daily Basis Task

F-1 : YCH Super Auto, Ms.Vicky called to get quotation on 15 Jan 20YY, Please generate
Quotation as below and email to her:

Doc No Doc Date Debtor/ Debtor Item Required

Code
QT-00001 15/01/20YY YCH Super Auto  5 unit of Air Filter @ RM
(300-Y0001) 405
 1 unit of Wheel BWM S3 @
RM 3500

After she receive QT-00001, she called and request for discount and agreed to the
quotation request for sending goods by 20 January 20YY. Please generate Delivery
Order and Invoice as with agree given 3% additional discount for QT-00001.

Doc No Doc Date From Doc No Item Required Discount

DO-00001 20/01/20 QT-00001  5 unit of Air Filter 3%
YY @ RM 405
 1 unit of Wheel
BWM S3 @ RM
3500
IV-00001 20/01/20 DO-00001  5 unit of Air Filter 3%
YY @ RM 405
 1 unit of Wheel
BWM S3 @ RM
3500

YCH Super Auto called you on 21/01/20YY, to inform there are 1 unit of air filter are not
in good conditions, they request to refund. Please generate Credit Note (CN-00001) for
returns of goods and go to customer credit note to knock off the IV-00001.

F-2 : Received a Sales Order from Harvest Engineering Sdn Bhd as below :

Doc No Doc Date Code Item Required

PO-00001 18/01/20YY Harvest  2 unit of Window Frame (L) @
Engineering Sdn RM 250 per unit
Bhd (400-H0001)  2 unit of Window Frame (R) @
RM 250 per unit
 3 unit of GearBox Lexuss @ RM
4000 per unit

F-3 : Issue a cheque on 24 January 20YY for payment by CIMB cheque to Harvest
Engineering Sdn Bhd to knocked off HIV-1812-098. (PV-00001)

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F-4: 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 Siti Paizuha  2 unit Air 320-000 Cash in
Filter RM405 Hand
per unit

F-5 : Harvest Engineering send the goods to you and Purchase Invoice attached
together.

Doc No Doc Date From Doc No Item Required

GR-00001 02/02/20 PO-00001  2 unit of Window Frame (L) @ RM 250
YY per unit
 2 unit of Window Frame (R) @ RM 250
per unit
 3 unit of GearBox Lexuss @ RM 4000
per unit
PI-00001 02/02/20 GR-00001  Same as Goods Received (GR-00001)
YY

F-6 : Bengkel Motor Horng and Auto Eco Motor Sdn Bhd sent you a Purchase Order
for item belows :

Doc No Doc Date Debtor/ Debtor Item Required

Code
SO-00001 03/02/20YY Bengkel Motor Horng  2 unit of Wheel BWM S3 @ RM
3500
SO-00002 05/02/20YY Auto Eco Motor Sdn  1 unit of Gasket BWM S2 @
Bhd 2560 with disc 5%

Doc No Doc Date Debtor/ Debtor Code

DO-00002 05/02/20YY Bengkel Motor Horng
DO-00003 06/02/20YY Bengkel Motor Horng
F-7 : Partial deliver order, (SO-00001) on 5/2/20YY and balance deliver on the next day
6/2/20YY.

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F-8 : Issue a Sales Invoice for both Delivery Order (DO-00002 , DO-00003) to Bengkel
Motor Horng.

Doc No Doc Date Debtor/ Debtor From Doc No

Code
IV- 06/02/20 Bengkel Motor DO-00002 , DO-00003
00002 YY Horng

F-9 : On 10/02/20YY, Auto Eco Motor Sdn Bhd called you for cancelled their order SO-
00002, please issue a sales cancelled note (CC-00001) to remove the outstanding of
Sales Order.

F-10 : Issue the Goods Received below:

Doc No Doc Date Creditor / Creditor Code Description
GR-00002 07/02/20 Super Racing Motorcycle  10 units of GearBox
YY Parts Sdn Bhd (400-S0001) Lexuss @ RM 4000 with
disc 5%+5%
 8 unit of Gasket BWM S2
@ RM 1500
 15 unit of Air Filter @ RM
275 with disc 5%+ 5%

GR-00003 08/02/20 SP Motor Sdn Bhd  15 units of Window Frame

YY (L) @ RM 250
 15 units of Window Frame
(R ) @ RM 250

i. Super Racing Motorcycle Parts Sdn Bhd send along Invoice (PI-00002) on
07/02/20YY. Please enter the Invoice into data.

ii. Account department issued a cheque and to knock off Invoice no 1218-6654 and
partially of PI-00002 for the balance. Please do the transaction accordingly. (PV-
00002)

iii. On 10/2/20YY, store keeper found that the goods received delivery on
07/02/20YY for the Gasket BWM S2 is in wrong model (PI-00002), you ask your

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 driver send back the goods and please generate a purchase return (SC-00001)
for the goods returned.

iv. Received Invoice from SP Motor Sdn Bhd for GR-00003 on 15/02/20YY.(PI-
00003)

F11 : CIMB Officer called you to inform that bank in on 24/01/20YY had bounced due
to no signature found

i. Bounced the cheque on 27/01/20YY.

ii. Issue another payment for Harvest Engineering Sdn Bhd by online on
03/02/20YY. (PV-00003) to offset Invoice No HIV-1812-098.

Bank Charges: RM 0.50

Cheque No: Online TT

F12: Received Customer Payment as below:

Doc No Doc Date Debtor Receive Amount Cheque Knocked Off
d In No Invoice No
OR- 06/02/20 YCH Super CIMB RM MBB66691 OAR-00003, IV-
00001 YY Auto Bank 25,000 00001
OR- 16/02/20 Bengkel Cash In RM - IV-00002
00002 YY Motor Horng Hand 5,000
OR- 16/02/20 Auto Eco CIMB RM PBB00022 OAR-0001, OAR-
00003 YY Motor Sdn Bank 18,500 0004
Bhd
OR- 20/02/20 Bengkel CIMB RM35,00 PBB11113 OAR-0002
00004 YY Motor Horng Bank 0

F13 : Auto Eco Motor Sdn Bhd call for the a quotation for below matter:

Doc No Doc Date Debtor/ Debtor Item Required

Code
QT-00002 18/02/20YY Auto Eco Motor  3 units of Window Frame
Sdn Bhd (300- (L) @ RM 350
A0001)  1 unit of Gearbox Lexuss
@ RM 6100
 10 unit of Air Filter @ RM
4050
i. After emailed the quotation, they called you for bargain the price, as agreed,
price revised for each of the item have extra 3% discount, please edit the QT-
00002 for the disc value and resent the quotation.

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 ii. Auto Eco Motor Confirmed the Quotation (QT-00002) and received the purchase
order below.
Doc No Doc Date Debtor/ Debtor Code From Doc No
SO-00003 20/02/20Y Auto Eco Motor Sdn Bhd (300- QT-00002
Y A0001)

iii. On 21/02/20YY, you delivered the order and invoice and received a cheque on
the spot.
Doc No Doc Date Debtor/ Debtor Code From Doc No
DO- 21/02/20 Auto Eco Motor Sdn Bhd (300- SO-00003
00004 YY A0001)
IV- 21/02/20 Auto Eco Motor Sdn Bhd (300- DO-00004
00003 YY A0001)

The cheque received is a Post Dated Cheque on 24/02/20YY, please record it as

OR-00005 and Cheque No: PBB 89821 and will going to bank into CIMB Bank.

F14 : Please record below payroll transactions under Cash Book Entry – Payment
Voucher.

Document No: PV-00004, Document Date: 31 Jan 20YY

Payment To: Nicole January 20YY Salary

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Payment method: 310-001 CIMB Bank

Below is the double entry:

Debit 904-000 Salaries RM 3,030.00
Credit 420-000 EPF – Staff RM 335.00
Credit 430-000 SOCSO – Staff RM 15.25
Credit 452-000 EIS – Staff RM 6.10
Credit 310-000 CIMB Bank RM 2,673.65

F15 : All the non-current assets of your company purchased on Jan year 20XX. Please
record the depreciation of non-current assets under Journal Entry. Below is the residual
value of the non-current assets:
 Furniture & Fittings – RM 15,000.00 (Deprn 10%)
 Motor Vehicles – RM 125,000.00 (Deprn 10%)
 Plant & Machinery – RM 500,000.00 (Deprn 10%)

Document No: JV-00001, Document Date: 31/12/20YY

Description: Depreciation of Non Current Assets for Year 20YY

Dr 923-000 Depreciation of Fixed Assets

Cr 200-205 Accum Deprn. – Furniture & Fittings
Cr 200-405 Accum Deprn – Motor Vehicle
Cr 200-605 Accum Deprn – Land & Building

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F16: Please do the Bank Reconciliation for 28 Feb 20YY

F17: Please generate a Official Receipt for below double entry:

Dr. Cash In Hand 2,000.00

Cr. CIMB Bank 2,000.00

Description: Withdraw Cash from CIMB for petty cash

Date: 28/02/20YY
Doc No: OR-00006

F18: Update Stock Value as at 31/12/20YY as at RM 116,372.81

Task G : Backup & Folder

File →Backup Database

Complete all the task above and perform a backup by create a New Folder with name it
as “NAME_StudentID”, and put all report requested into the folder.

Net Profit & Loss as at 31/12/20YY: (RM 112,340.10)

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