Saturday, 20 August 2011

Hajimemashite

Sekarang ni org semua duk asyik layan cerita Korea, lagu Korea, termasuklah aku. Masa zaman Winter Sonata dulu aku tak berapa layan cerita Korea ni tapi bila era Full House, My Girl dan seangkatan dan seera dengannya 'menapak' di Malaysia terus aku 'dijajah' oleh cerita-cerita dari Korea. Zaman muda remaja dulu aku suka layan cerita Jepun dan paling 'tersemat di lubuk kalbu' ni cerita With Love dan Tokyo Cinderella. Sampai sekarang aku masih setia dengan cerita Jepun dan pada sapa2 peminat Kimura Takuya aku nak suggest tengok cerita Engine, memang menyentuh perasaan.

Bercerita tentang Jepun ni teringat pula masa belajar kat Shah Alam dulu. Bila sambung degree aku kena amik bahasa ketiga, bahasa kedua pun tak berapa nak lancar, ada hati nak amik bahasa ketiga, kihkihkih. Tapi memang dah ditetapkan oleh pihak U, so ikut jelah. Asalnya aku nak amik bahasa Mandarin, kononnya nanti senang minta kerja tapi semua kelasnya penuh. Ada member aku ajak amik bahasa Arab, ada yang ajak amik bahasa France (pergh, tergeliat lidah aku). Akhirnya, aku amik bahasa Jepun sebabnya semua roomate aku amik bahasa Jepun, so senanglah kita orang nak gi kelas sekali and senang nak buat assignment.

Masa belajar bahasa Jepun dulu ada satu cerita yang aku rasa agak kelakar, sorang kawan aku ni, masa test dia buat lawak. Walaupun apa yang kita org belajar tu tak lah banyak sangat tapi bila test tu semua benda yang kita org sempat hafal boleh lupa dan kawan aku ni paling 'mengancam' jawapan dia. Soalan test tu dlm BI, suruh kita org translate ke bahasa Jepun, apa yang perlu diucap bila kita balik ke rumah. Jawapannya tadaima tapi kawan aku ni dah blank sangat dan tak nak biar soalan tu kosong tak berjawab, dia dengan pandainya tulis Assalamualaikum. Waktu kita org dgr cerita dia rasa macam nak pecah perut dan apalah agaknya yg sensei kita org rasa.
Cerita pasal blank ni, aku pun pernah alami benda ni. Jawapannya senang je tapi aku boleh lupa dan paling tak boleh diterima sebab aku adalah peminat komik. Haaa, geram giler waktu tu. Soalannya cuma minta translatekan comic ke bahasa Jepun dan macam manalah aku boleh lupa yang jawapannya manga. Dan seperti kawan aku tadi, aku pun tak nak tinggalkan kosong jadi aku pun dgn bijak bestarinya tulis jawapannya komikku. Hehehe, guest wat,jawapan aku betul. Hahaha (gelak dgn berlagaknya). Ada sesetengah bahasa Jepun ni yg dorg duk pandai2 buat imbuhan sendiri, ala kiranya macam kata pinjam, macam bahasa kita juga, duk pinjam bahasa Inggeris, tu yg wujudnya perkataan dominasi, informasi dan sbgnya.

Rindu giler saat2 tu, seronok dpt belajar sesuatu yg baru. Sekarang ni jgn ditanya, banyak yg aku dah lupa sebab tak pernah praktiskan. Setakat yg simple2 tu tahulah. Macam mana dgn kawan2 sekelas aku tu? Masih ingat lagi ke apa yg pernah kita belajar? :p Sayonara..


Ini lagu Jepun pertama yg aku hafal dan kalau lagu ni aku buka kat pc aku, aku siap boleh sing along sambil sapu sampah. :-)

Bruno Mars - Just The Way You Are


Music video

MP3 - Download


Lyric

Oh, her eyes, her eyes, make the stars look like they're not shining
Her hair, her hair, falls perfectly without her trying
She's so beautiful, and I tell her every day

Yeah, I know, I know, when I compliment her she won't believe me
And it's so, it's so, sad to think that she don't see what I see
But every time she asks me do I look ok, I say

When I see your face, there's not a thing that I would change
Cause you're amazing, just the way you are
And when you smile, the whole world stops and stares for a while
Because girl you're amazing, just the way you are(yeah)

Her lips, her lips, I could kiss them all day if she let me
Her laugh, her laugh, she hates but I think it's so sexy
She's so beautiful, and I tell her every day

Oh, you know, you know, you know, I'd never ask you to change
If perfect's what you're searching for then just stay the same
So, don't even bother asking if you look ok
You know I'll say

When I see your face, there's not a thing that I would change
Cause you're amazing, just the way you are
And when you smile, the whole world stops and stares for a while
Because girl you're amazing, just the way you are
The way you are, the way you are
Girl you're amazing, just the way you are

When I see your face, there's not a thing that I would change
Cause you're amazing, just the way you are
And when you smile, the whole world stops and stares for a while
Cause girl you're amazing, just the way you are. Yeah

Bruno Mars - The Lazy Song

Music video 

MP3 - Download


Lyric

Today I don't feel like doing anything
I just wanna lay in my bed
Don't feel like picking up my phone
So leave a message after tone
Coz today I swear I'm not doing anything

I'm gonna kick my feet up and stare at the fan
Turn the TV on
Throw my hand in my pants
Nobodys gon' tell me I can't

I'll be lying on the couch just chillin in my snuggie
Click to MTV so they can teach me how to dougie
Coz in my castle I'm the freakin man
Oh Oh

Yes I said it
I said it
I said it coz I can

Today I don't feel like doing anything
I just wanna lay in my bed
Don't feel like picking up my phone
So leave a message after tone
Coz today I swear I'm not doing anything

Nothing at all
Woohoo ooh
Woohoo ooh hooh ooh ooh
Nothing at all

Woohoo ooh
Woohoo ooh hooh ooh ooh

Tomorrow I'll wake up do some P90X
Meet a really nice girl have some really nice ***
And she's gonna sream out 'this is great' (Oh my god, this is great)
Yeaaah

I might mess around and get my college degree
I bet my old man would be so proud of me

But sorry paps you'll just have to wait
Oh Oh

Yes I said it
I said it
I said it coz I can

Today I don't feel like doing anything
I just wanna lay in my bed
Don't feel like picking up my phone
So leave a message after tone
Coz today I swear I'm not doing anything

No I ain't gonna comb my hair
Coz I ain't going anywhere
No No No No No No No No No
Oh

I'll just strut in my birthday suit
And let everything hang loose
YeahYeahYeahYeahYeah...
Ohh ohh

Today I don't feel like doing anything
I just wanna lay in my bed
Don't feel like picking up my phone
So leave a message after tone
Coz today I swear I'm not doing anything

Nothing at all
Woohoo ooh
Woohoo ooh hooh ooh ooh
Nothing at all

Woohoo ooh
Woohoo ooh hooh ooh ooh
Nothing at all

B.o.B feat Bruno Mars - Nothing on You

Music Video - watch here

MP3 - Download


Lyric

beautiful girls all over the world
i could be chasing but my time would be wasted
they got nothin' on you baby
nothin' on you baby
they might say hi and i might say hey
but you shouldn't worry about what they say
cause they got nothin' on you baby
nothin' on you baby

not not not nothin' on you babe
not not nothin' on you
i know you feel where i'm coming from
regardless of the things in my past that i've done
most of it really was for the heck of the fun
on the carousel so around i spun (spun)
with no directions just tryna get some (some)
tryna chase skirts, living in the summer sun (sun)
this is how i lost more than i had ever won (won)
and honestly i ended up with none

there's no much nonsense
it's on my conscience
i'm thinking baby i should get it out
and i don't wanna sound redundant
but i was wondering if there was something that you wanna know
(that you wanna know)
but never mind that we should let it go (we should let it go)
cause we don't wanna be a t.v episode (t.v episode)
and all the bad thoughts just let them go (go, go, go, go)

beautiful girls all over the world
i could be chasing but my time would be wasted
they got nothin' on you baby
nothing on you baby
they might say hi and i might say hey
but you shouldn't worry about what they say
cause they got nothin' on you baby
nothin' on you baby

not not not nothin' on you babe
not not nothin' on you

hands down there will never be another one
i been around and i never seen another one
look at your style I ain't really got nothin' on
and you wild when you ain't got nothing on
baby you the whole package plus you pay your taxes
and you keep it real while them other stay plastic
you're my wonder women call me mr. fantastic
stop.. now think about it

i've been to london, i've been to paris
even way out there in tokyo
back home down in georgia to new orleans
but you always steal the show (steal the show)
and just like that girl you like a nintendo 64 (64)
if you never knew well now you know (know, know, know, know)

beautiful girls all over the world
i could be chasing but my time would be wasted
they got nothin' on you baby
nothin' on you baby
they might say hi and i might say hey
but you shouldn't worry about what they say
cause they got nothin' on you baby
nothin' on you baby

not not not nothin' on you babe
not not nothin' on you

everywhere i go i'm always hearing your name (name, name)
and no matter where i'm at girl you make me wanna sang (sang,sang)
whether a bus or a plane or a car or a train
no other girls on my brain and you the one to blame

beautiful girls all over the world
i could be chasing but my time would be wasted
they got nothin' on you baby
nothin' on you baby
they might say hi and i might say hey
but you shouldn't worry about what they say
cause they got nothin' on you baby
nothin' on you baby

not not not nothin' on you babe
not not nothin' on you
yeah and that's just how we do it
and i'ma let this ride
B O B and bruno mars!!

M To M - Foolish


Music Video


MP3 - Download


Lyric

ROMANIZATION

Ttokttok teolgo ireo nal ibyeori ani eonnabwa
Nada malda hal nunmuri ani eonnabwa
Geurae geuraeseo ulgiman haeseo
Jakku motnajyeotnabwa

Oraen mane mannaseo sseujalde eopneun yaegiro
Neoeui ganeun gil magaseo mianhajiman
Ajik mot dahan na jeongmal haeya hal
Butak hanaga isseo

Hanbeon deo saranghae jura ireohke biljanha
Niga isseoyaji nan nail su itjanha
Sseuregi cheoreom beoryeojin nae sarang
Juweo jumyeon andweni

Hanbeon deo nareul bwajura gaseumman chijanha
Geojitmal aniya moda da nae jalmoshiya
Jalhae julke heeojiji anhke
Uri dashi mannaja

Modu kkeuchi nattago kkaekkeuchi ijeurahago
Kidarin daedo jeoltaero anul georago
Geurae geuraeseo chamji mothaeseo
Naega chajaon geoya

Yeojeonhada geu eolgul nae soni manjideon eolgul
Niga eolmana bogo shipeonneunji ani
Geuman garago tto oji mallago
Geureon mareun hajima

Hanbeon deo saranghae jura ireohke biljanha
Niga isseoyaji nan nail su itjanha
Sseuregi cheoreom beoryeojin nae sarang
Juweo jumyeon andweni

Hanbeon deo nareul bwajura gaseumman chijanha
Geojitmal aniya moda da nae jalmoshiya
Jalhae julke heeojiji anhke
Uri dashi mannaja

Shirheo neol jiweo yaman haneun il
Na haji anheullae geugeotman ppaego da halke
Biuseodo neol wihaeseo ramyeon
Jugeul sudo ittago

Tteona kajima deo kajima dwidoraseo dorawa jebal

Hanbeon deo saranghae jura ireohke biljanha
Niga isseoyaji nan nail su itjanha
Sseuregi cheoreom beoryeojin nae sarang
Juweo jumyeon andweni

Hanbeon deo nareul bwajura gaseumman chijanha
Geojitmal aniya moda da nae jalmoshiya
Jalhae julke heeojiji anhke
Uri dashi mannaja

Friday, 19 August 2011

BAB: ANALISIS KOS VOLUM UNTUNG


Contoh Soalan dan Jawapan

Syarikat Super Simple Bhd. ialah sebuah syarikat yang mengeluarkan minuman segera untuk pasaran tempatan. Anggaran kos pengeluaran dan harga jualan adalah seperti berikut:

RM
Kos tetap
25 000
Kos berubah seunit
6.50
Harga jualan seunit
11.50
Aggaran pengeluaran
8 000 unit
Anda dikehendaki:
(a)    mengira margin caruman seunit
(b)   mengira titik pulang modal dalam
(i)   unit pengeluaran
(ii)  jumlah hasil
(c)    mengira jumlah keuntungan untuk pengeluaran 8 000 unit
(d)   mengira unit yang perlu dijual untuk mendapatkan keuntungan RM20 000
Jawapan
(a)    Margin caruman seunit = Harga jualan seunit – Kos berubah seunit
                                           = RM11.50 – RM6.50
                                           = RM5
(b)        
(i) Titik pulang modal
=
Kos tetap


Margin caruman seunit

=
RM25 000


RM5

=
5 000 unit

 (ii) Titik pulang modal
=
5000 unit X RM11.50

=
RM57 500



(c)    Keuntungan = Jumlah hasil – Jumlah kos
                        = (RM11.50 x 8 000 unit) – [RM25 000 + (RM6.50 x 8 000 unit)]
                        = RM92 000 – RM77 000
                        = RM15 000

(d)   Jumlah pengeluaran
=
Kos tetap + Untung sasaran

Margin caruman seunit
=
RM25 000 + RM20 000

                  RM5
=
9 000 unit

Thursday, 18 August 2011

BAB: PENGENALAN KEPADA PERAKAUNAN KOS

LATIHAN


1.         Maklumat berikut diperoleh daripada buku perniagaan Kilang Songket Emas di Marang, Terengganu pada 30 Jun 2005:

RM
RM
Stok pada 1 Julai 2004:
Barang siap
Barang mentah
Alat tulis kilang
Kerja dalam proses

9 656
7 520
88
4 568




21 832
Belian bahan mentah

33 566
Bahan bakar

1 348
Pulangan bahan mentah

457
Insurans kilang

1 440
Kadar bayaran

3 600
Bahan bungkusan

960
Gaji kerani pejabat

5 040
Sewa kilang

4 800
Upah buruh tak langsung

4 400
Belian alat tulis kilang

248
Duti import bahan mentah

380
Angkutan masuk

200
Gaji buruh langsung

21 600
Alatan kilang (Kos)

15 000
Peruntukan susut nilai alatan kilang

3 000
Belanja am kilang

1 532
Stok pada 30 Jun 2005:
Barang siap
Bahan mentah
Alat tulis kilang
Kerja dalam proses

8 756
5 570
120
3 753




18 199

Maklumat tambahan:   
         i.           i)      Kadar bayaran diagihkan antara pejabat dan kilang mengikut nisbah 1:3.
       ii.            ii)  Angkutan masuk RM120 tertinggal catat dalam buku perniagaan.
      iii.           iii)   Alatan kilang disusutnilaikan 10% setahun mengikut kaedah baki berkurangan.
iv) Sediakan Akaun Pengeluaran bagi tahun berakhir 30 Jun 2005.                                  [13 markah]

2.         Baki berikut telah diambil daripada buku perniagaan Wanis Trading, sebuah pengilang kecil pada 31 Disember 2007:

RM
Stok pada 1 Januari 2007:
Bahan mentah
Kerja dalam proses
alatan

26 700
6 900
2 150
Belian:
Bahan mentah
Alatan

48 650
5 420
Mesin dan lengkapan kilang (kos)
25 200
Buruh langsung
37 400
Insurans
10 800
Elektrik dan air
7 600
Sewa
11 100
Angkutan masuk bahan mentah
3 650
Gaji tak langsung kilang
12 350
Belanja am kilang
6 400
Stok pada 31 Disember 2007:
Bahan mentah
Kerja dalam proses
Alatan

19 800
7 950
3 500

Maklumat tambahan:
         i.           i)    Elektrik dan air masih belum dibayar sebanyak RM800.
       ii.           ii)   Sewa terdahulu sebanyak RM1 500.
      iii.           iii)  Dua pertiga daripada insurans adalah untuk kilang manakala satu pertiga adalah untuk pejabat.
     iv.            iv)   Mesin dan lengkapan kilang disusutnilaikan pada kadar 5% setahun atas kos.

Anda dikehendaki menyediakan:
a)      Akaun Alatan pada 31 Disember 2007.                                                        [2 markah]
b)      Akaun Pengeluaran bagi tahun berakhir 31 Disember 2007.                   [10 markah]

Wednesday, 17 August 2011

BAB: SYARIKAT BERHAD

LATIHAN
1.   Pada 1 Januari 2004, Syarikat Cemerlang Berhad didaftarkan dengan modal berdaftar yang terdiri daripada 600 000 unit 10% saham keutamaan bernilai RM2 sesaham dan 800 000 unit saham biasa bernilai RM1 sesaham.

Pada 1 julai 2004, syarikat telah menerbitkan 400 000 unit 10% saham keutamaan dan 500 000 unit saham biasa pada nilai tara. Semua saham telah dilanggan oleh orang ramai dan dibayar penuh pada 30 Julai 2004.

Pada 31 Disember 2004, lembaga pengarah syarikat mengisytiharkan pembayaran dividen kepada pemegang saham keutamaan sahaja.

a)      Hitung modal diterbitkan.

b)      Rekod terbitan saham di atas dalam akaun-akaun berikut:
                       i.            Akaun Permohonan Saham Biasa dan Akaun Modal Saham Biasa.
                     ii.            Akaun Permohonan Saham Keutamaan dan Akaun Modal Saham Keutamaan.
                    iii.            Akaun Bank

c)       Hitung dividen saham keutamaan.

2.        Syarikat Devdas Berhad telah ditubuhkan pada 1 Januari 2005 dengan modal berdaftar terdiri daripada 4 000 000 unit Saham Biasa RM1.00 sesaham dan 400 000 unit 5% Saham Keutamaan RM2.00 sesaham.

2 500 000 unit Saham Biasa dan semua Saham Keutamaan telah ditawarkan untuk langganan pada nilai tara. Semua saham yang diterbitkan telah dilanggan dan dibayar penuh.

Bagi tahun berakhir 31 Disember 2005, syarikat mengisytiharkan pembayaran dividen 3% kepada pemegang Saham Biasa.

a)      Hitung:
i)                    Modal dibenarkan
ii)                   Modal berbayar
iii)                 Jumlah dividen

b)      Bezakan Saham Biasa dengan Saham Keutamaan.

3.         Merpati Putih Berhad mempunyai modal dibenarkan yang terdiri daripada 40 000 6% saham keutamaan RM1 sesaham dan 100 000 saham biasa RM1 sesaham. Modal diterbitkan sebanyak RM80 000 terdiri daripada 30 000 6% saham keutamaan RM1 sesaham dan 50 000 saham biasa RM1 sesaham, telah dilanggan dan dibayar penuh.

Syarikat telah memutuskan untuk memberikan dividen interim saham biasa sebanyak 6% dan bayaran dibuat sebelum tahun kewangan berakhir. Pada 30 September 2007, untung bersih perniagaan ialah sebanyak RM24 000.

Lembaga pengarah syarikat mengumumkan perkara berikut:
                       i.            Bayaran dividen akhir atas saham keutamaan.
                     ii.            Bayaran dividen akhir 9% kepada pemegang saham biasa.

Anda dikehendaki:
a)      Mengira
                         i.          Dividen akhir saham keutamaan
                        ii.          Dividen akhir saham biasa
                      iii.          Jumlah dividen bagi saham biasa

b)   Menyediakan Kunci Kira-kira pada 30 September 2007 dengan menunjukkan bahagian ekuiti pemilik.