STPM Perakaunan 948 Practice Questions - Sijil Tinggi Persekolahan Malaysia (STPM) - Perakaunan Accounting (948) Exam - STPM Perakaunan 948 Practice Questions - Sijil Tinggi Persekolahan Malaysia (STPM)

Question 1

In STPM Perakaunan, which statement BEST distinguishes accounting (perakaunan) from bookkeeping (simpan kira)?

Bookkeeping only records cash receipts; accounting only records credit sales Bookkeeping is the systematic recording of transactions; accounting includes classifying, analysing and reporting information for users Accounting is limited to tax returns; bookkeeping prepares published financial statements Bookkeeping requires MIA membership; accounting does not

Correct Answer:

Bookkeeping is the systematic recording of transactions; accounting includes classifying, analysing and reporting information for users

Question 2

Which of the following is an accounting ASSUMPTION (andaian), not a principle, in Asas Perakaunan Kewangan?

Historical cost (kos sejarah) Matching (pemadanan) Going concern (usaha berterusan) Full disclosure (pendedahan penuh)

Correct Answer:

Going concern (usaha berterusan)

Question 3

A sole trader has assets of RM85,000 and liabilities of RM32,000. Owner’s equity is:

RM117,000 RM53,000 RM32,000 RM85,000

Correct Answer:

RM53,000

Question 4

Which sequence correctly describes the accounting cycle after source documents are received?

Financial statements → journals → ledger → trial balance → adjusting entries Journals → ledger posting → trial balance → adjusting entries → adjusted trial balance → financial statements → closing entries Closing entries → journals → bank reconciliation → trial balance Trial balance → source documents → journals → ledger

Correct Answer:

Journals → ledger posting → trial balance → adjusting entries → adjusted trial balance → financial statements → closing entries

Question 5

On 1 March a firm receives RM3,600 cash for 6 months’ rent in advance. At 31 March the adjusting entry should:

Debit Unearned rent revenue RM3,600; credit Rent revenue RM3,600 Debit Unearned rent revenue RM600; credit Rent revenue RM600 Debit Rent revenue RM600; credit Unearned rent revenue RM600 Debit Cash RM600; credit Rent revenue RM600

Correct Answer:

Debit Unearned rent revenue RM600; credit Rent revenue RM600

Exam overview

About this Exam

Prepare with the STPM Perakaunan 948 Practice Questions - Sijil Tinggi Persekolahan Malaysia (STPM) - Perakaunan Accounting (948) Exam practice quiz. This question bank includes 100 questions covering cost, cash, capital, units, and depreciation. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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STPM Perakaunan 948 Practice Questions - Sijil Tinggi Persekolahan Malaysia (STPM) - Perakaunan Accounting (948) Exam

This practice set contains 100 questions from the matching question bank and focuses on cost, cash, capital, units, and depreciation. 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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About this Exam

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STPM Perakaunan 948 Practice Questions - Sijil Tinggi Persekolahan Malaysia (STPM) - Perakaunan Accounting (948) Exam

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