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Question 1
In SPM Prinsip Perakaunan, 'simpan kira' (book-keeping) is best described as which of the following?
Correct Answer:
The process of accurately and systematically recording business transactions based on the double-entry system
Question 2
Maju Enterprise bought a piece of land for RM35,000 in 2002. In 2005 a valuation showed the market value had risen to RM54,000. Under the Cost Principle (Prinsip Kos), at what value should the land appear in the 2005 financial statements?
Correct Answer:
RM35,000
Question 3
Which accounting concept (konsep perakaunan) requires that a business and its owner be treated as two separate entities, so that the owner's personal assets are not recorded in the business accounts?
Correct Answer:
Business Entity (Entiti Berasingan)
Question 4
A sole proprietor prepares accounts for a fixed 12-month period from 1 January to 31 December each year. Which accounting concept does this practice illustrate?
Correct Answer:
Accounting Period (Tempoh Perakaunan)
Question 5
Recording an estimated provision for doubtful debts (peruntukan hutang ragu) even though no specific customer has yet failed to pay is an application of which accounting principle?
Correct Answer:
Prudence / Conservatism (Berhemah)
Question 1
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Prepare with the SPM Accounting (3756) Practice Questions - Sijil Pelajaran Malaysia (SPM) Prinsip Perakaunan Principles of Accounting (3756) Exam practice quiz. This question bank includes 100 questions covering account, business, year, goods, and financial. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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SPM Accounting (3756) Practice Questions - Sijil Pelajaran Malaysia (SPM) Prinsip Perakaunan Principles of Accounting (3756) Exam

This practice set contains 100 questions from the matching question bank and focuses on account, business, year, goods, and financial. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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