Sunday, June 24, 2012


MODUL 2
PENDAPATAN INDIVIDU

  Maklumat berikut merupakan senarai pendapatan dan perbelanjaan bagi  Puan Reena
                                                                                   RM                  RM   
Pendapatan bulanan                                                                          3 500                        
 Dividen                                                                                                 300
 Sewa                                                                                                     500          
Pinjaman Peribadi                                                       450
Ansuran kereta                                                            500                                                                          
 Pinjaman perumahan                                                1200
 Bil-bil                                                                         180
Cukai pendapatan                                                         200
Caruman KWSP                                                           385
Pakaian                                                                         250                                                                
Insurans                                                                        150
Zakat                                                                            250
Belanja Am                                                                  120

1)      Apakah maksud pendapatan boleh guna.Hitungkan pendapatan boleh guna Puan Reena

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Jumlah Pendapatan                                                           
                                                                         ___________
                                                                        ___________
                                                                        ___________                      ________________
Tolak

Potongan wajib :

1)                                                                     ___________
2)                                                                     ___________                      _________________


Pendapatan boleh guna

11) Hitungkan perbelanjaan daripada pendapatan boleh guna

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111)  Terangkan keadaan perbelanjaannya
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2 a)  Maklumat berikut merupakan senarai pendapatan dan perbelanjaan bagi encik Anuar pada satu bulan tertentu
                                                                                   RM                  RM   
Pendapatan bulanan                                                                          1 500                        
Bonus                                                                                                   200
Elaun                                                                                                    150         
Sewa rumah                                                              500
Ansuran kereta                                                          500                                                                          
Bil                                                                              100
Hospital                                                                       50
Makanan                                                                    400
Wang saku                                                                 200
Derma                                                                          50
Akhbar dan majallah                                                    50
Lain-lain                                                                     150
KWSP                                                                         150
Cukai pendapatan                                                          50
Berdasarkan  maklumat di atas ;
         1)   Hitungkan pendapatan boleh guna Encik Anuar dan terangkan keadaan
                perbelanjaannya. (5m)
         11) Sediakan penyata anggaran belanjawan Encik Anuar yang terancang untuk bulan
               seterusnya . (5m)
b)       Terangkan kesan apabila  perbelanjaan individu melebihi pendapatannya (8m)
 Jawapan:


Jumlah Pendapatan                                                           
                                       Pendapatan bulanan  ___________
                                       Bonus                        ___________
                                       Elaun                         ___________                      ________________
Tolak

Potongan wajib :

1)                                                                     ___________
2)                                                                     ___________                      _________________


Pendapatan boleh guna

Keadaan perbelanjaan :
11) Penyata anggaran Encik Anuar untuk bulan seterusnya












b) kesan bila perbelanjaan melebihi pendapatan

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3)

Butiran
RM
Gaji
KWSP
Cukai Pendapatan
PERKESO
Insurans Nyawa
Faedah Simpanan
4000.00
360.00
15.00
20.00
100.00
100.00

     Hitungkan pendapatan boleh guna Encik Amir pada bulan tersebut (7m)

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1         ) a)  Pendapatan boleh guna Encik Saiful pada bulan April ialah RM2000.Maklumat berikut menunjukkan perbelanjaan beliau dalam bulan itu

Perbelanjaan                                           RM
Sewa rumah                                               500
Hiburan / Rekreasi                                     300
Sumbangan kepada ibubapa                       300
Kesihatan                                                    100
Tambang                                                     200
Bil Elektrik,air,telefon                                200
Makanan                                                      600

1)       Adakah anda bersetuju dengan perbelanjaan beliau ?
Berikan alasan anda  (5m)
           
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               Sediakan satu penyata belanjawan peribadi yang sistematik untuk Encik Saiful (6m)


























4)  Berdasarkan dialog di atas,nyatakan sebab anda bersetuju dengan cadangan Zie untuk    
      membuatbelanjawan peribadi  (5m)

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 5)  Mengapakah seseorang itu perlu merancang belanjawannya ?  ( 6m)

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6)   Selain daripada bekerja dgn orang lain,apakah punca2 lain individu memperolehi pendapatan  
      Huraikan
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