TUNKU PUTERI INTAN SAFINAZ SCHOOL OF ACCOUNTANCY

BKAL 3023 PUBLIC SECTOR ACCOUNTING

GROUP B

TUTORIAL 3

PREPARED FOR:
DR MUHAMMAD SYAHIR BIN ABDUL WAHAB

PREPARED BY: GROUP YELLOW

1. NURUL HUWAIDA BINTI ABDUL RAZAK 255836

2. NUR AZLINDA FARISHA BINTI MOHD NANYANG 255861

3. NURUL SHAHIRAH BINTI MAHAMED SUKOR 255913

4. NUR MAISYA BINTI MOHAMAD NOOR 255931

5. NUR RASYIDAH HUSNA BINTI RAMLE 256192

SUBMISSION DATE:

9 MAY 2020
 TUTORIAL 3

The accounting information for Touran State Government as at 31 December 2019 was as
follows:

Items RM
Cash in Hand 5,180
Cash at Bank 334,561
Land Tax 7,195,706
Mineral Tax 1,219
Licenses 2,952,714
Cash in Transit 311,954
Rental for Government Chalet 82,430
Forest Tax 4,548,966
Profit from Fixed Deposit 266,778
Drainage Tax 886,239
Government Deposit 3,450,000
IOK Trust Shares 83,074
Profit from Loan For Municipalities 2,530,579
Returns from Sales Of Goods 16,251,312
Unclaimed Money 369,396
Receipts from State’s Subsidiary Companies 36,692,987
Services and Services Fees 3,040,861
Fine and Forfeitures 119,371
Development Fund 57,192,088
Government Trust Fund 52,756,957
Deposit 40,284,844
Additional information:

1. The balance for the Consolidated Revenue Account for the year ended 31 December 2018
was (RM129,927,699).

2. The operating expenditures were as follows:

Items RM
Salary and Wages 22,348,305
Fixed Allowances 1,358,749
Maintenance Office Equipment 7,524,005
Rental 4,878,995
Overtime Allowances 1,852,329
Transport of Goods 6,821,676
Communication and Utilities 6,349,293
Building and Building Repair 2,952,852
Vehicle and Machinery 1,815,850
Pension and Gratuities 37,737,833
Other Expenditures 233,763

REQUIRED:

Prepare the Statement of Financial Performance of Touran State Government for the year ended
31 December 2019.
 Touran State Government
Statement of Financial Performance
For the year ended 31 December 2019

RM RM

REVENUE

Tax Revenue 12,632,130

Non-Tax Revenue 25,244,045

Non-Revenue Receipt 37,062,383

TOTAL REVENUE 74,938,558

OPERATING EXPENDITURE

Emolument 25,559,383

Supply and Services 18,049,964

Asset 12,292,707

Grant and Fixed Charges 37,737,833

Other Expenditure 233,763

TOTAL OPERATING EXPENDITURE 93,873,650

SURPLUS/(DEFICIT) FOR THE YEAR (18,935,092)

BALANCE AS AT 1 JANUARY 2019 (129,927,699)

BALANCE AS AT 31 DECEMBER 2019 (148,862,791)

REVENUE RM RM

TAX REVENUE
Land Tax 7,195,706
Mineral Tax 1,219
Forest Tax 4,548,966
Drainage Tax 886,239
12,632,130

NON-TAX REVENUE
Licenses 2,952,714
Rental for Government Chalet 82,430
Profit from Fixed Deposit 266,778
Profit from Loan for Municipalities 2,530,579
Returns from Sales of Goods 16,251,312
Services and Services Fees 3,040,861
Fine and Forfeitures 119,371
25,244,045

NON-REVENUE RECEIPT
Unclaimed Money 369,396
Receipts from State’s Subsidiary Companies 36,692,987
37,062,383
 OPERATING EXPENDITURE RM RM

EMOLUMENT
Salary and Wages 22,348,305
Fixed Allowances 1,358,749
Overtime Allowances 1,852,329 25,559,383

SUPPLY AND SERVICES

GRANT AND FIXED CHARGES