REPORT INTERNSHIP - contoh.docx

8/10/2019 REPORT INTERNSHIP - contoh.docx

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Visit by lecturers will start during Nov-December. The

respective lecturers will call you and employers before

visiting to ensure you&employer are in office. So make sure

the contact number given to me is correct and actively in

use.

Students outside Klang Valley, KL, Putrajaya and N9- your

visiting lecturers are from Branch Campuses.

EVALUATION BY LECTURERS (60%)

Lecturers will evaluate your log book-20% (make sure it is

signed and stamped by employer every week or at least

once a month). Failure to do will cause deduction in marks

given.

Mark on visit is 20% (your commitment, readiness,

communication with employers and other staff, work,

initiative, passion&interests towards jobs, able to complete

tasks as required, independence, how you deal with clients,

your appearance, attendance&discipline)

Mark on PAC600 report-20% (sample as uploaded)

You must write on:


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PRACTICAL TRAINING REPORT

PAC 600)

AUGUST 2012- JANUARY 2013

PREPARED BY:

UMI MANIRA BINTI MAT HUSIN

2010108033

BACHELOR IN ACCOUNTANCY (AC 220)

PLACE OF TRAINING:

INTAN ACCOUNTING & SECRETARIAL SERVICES

SUBMITTED TO: PN YUSARINA MAT ISA

DATE OF SUBMISSION: 31 DECEMBER 2012


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STUDENT PROFILES

Name :Umi Manira Binti Mat Husin

Matrix No:2010108033

Address: Lot 525, Kampung Chicha, Jalan Pasir Puteh

16150 Kota Bharu, Kelantan

HP No :019-4542967

Email address:[email protected]


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TABLE OF CONTENTS

CONTENTS

1. BACKGROUND OF THE FIRM1

2. SUMMARY OF THE JOBS DONE2-4

3. CONCLUSION...4


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ACKNOWLEDGEMENTS

It has been great honor and privilege to undergo training at Intan Accounting &

Secretarial Services for the six months beginning 1st August 2012 until 31st January

2013.

Fisrt of all,I would like to give special thanks to Madam Yusarina Mat Isa, Coordinator

Student Internship and Mobility UiTM Shah Alam for his assistance to help us to choose

the place of training.

I am very much thankful to Managing Director of Intan Accounting & Secretarial

Services, Madam Norida bt Razali for providing all facilities and support to meet my

practical training requirements.

I would like to take opportunity to express my humble gratitude to the supervisors and

all staff of Intan Accounting & Secretarial Services for their constant guidance and

willingness to share his vast knowledge made me understand to complete the assigned

tasks.

Finally, Ithank my parents and friends for their constant encouragement without which

this internship would not be possible.

Thank you very much and all the best


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2 0 SUMMARY OF THE JOBS DONE

At Intan Accounting & Secretarial Services, practical students have been exposed to

accounting, auditing taxation and also secretarial services. During six months here, I

have been given opportunities to do account, audit and taxation.

ACCOUNT

At the beginning, I was taught how to use UBS Accounting (User Business System ) to

create account of the company. We need to key in data from the documents given such

as official receipts, cash bills, cash book, invoices and many more. All the revenues,

expenses, assets and liabilities must be key in using UBS. Using this system, I have

learned how to key in debit credit items, delete and edit transactions, backup and

restore data and so on. The reports such as balance sheets, trial balance, profit and

loss account and cash flow will be generated after we completed key in all the data.

List of the companies that I have done:

i. Akademi Memandu Anda Sdn Bhd

ii. Syarikat Minyak Shell Chicha Sdn Bhd

iii. Rusdi Filling Station (Jeli)

iv. Mar Melor Motor Sdn Bhd

v. YS Maju Automotive Parts Sdn Bhd

vi. Rosma Trading


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UBS System

AUDIT

For auditing, I have been assigned to do working paper and report for Restoran

Singamas Sdn Bhd year end 31 December 2011. Before prepare working paper, I

need to study the ledger first. Any queries regarding the ledger must be sent to the

company to make me more understand and clear about the data given. There are

certain sections in the working paper including fixed asset and investment,

inventories, debtor and other receivables, bank and cash balances, creditors and

accruals, long term liabilities, taxation, profit and loss item, statutory record and

shares. All these section must be done based on data in UBS. Any supporting

documents such as grants of assets, hire purchase and rental agreement must be

attached with this working paper. Besides that, I have to prepare letter of

representation and engagement, directors confirmation, bank and cash confirmation

that must be authorised by related person. After I have done working paper, I need

to proceed with the report which contains corporate information, report of the


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directors, and statement by directors, statutory declaration, independent auditors

report, income statement, balance sheet, cash flow statement, statement of changes

in equity and notes to the financial statements.

TAXATION

I have been exposed how to do tax computation, deferred taxation, capital

allowances and reconciliation statement of asset and qualifying expenditure.

After that, I filled up Form C and R using e-filling for Restoran Singamas Sdn Bhd.

Besides that, I also have been given chance to do tax estimation or CP 204 for

Salem Aziz Textiles Sdn Bhd, Renal-Link (Kelantan) Sdn. Bhd.and Dellira Holdings

Sdn Bhd.

3 0 CONCLUSION

All in all, after six months doing practical training, I have gained a lot of knowledge and

get a good picture of the career opportunities available in the accounting

profession.Besides that, Im felt more disciplined and more sure of what to become in

the future after doing the practical training.


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APPENDICES


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RESTORAN SINGAMAS SDN. BHD.

REF NO.:C 20252593-07

YEAR OF ASSESSMENT 2011

(Accounting Period: 1 January 2011 to 31 December 2011)

Deffered Taxation

RM

Net Book Value Of Fixed Assets 16,369.80

Less: Net book value of non-qualifying expenditure -

16,369.80

Less: Tax Written Down Value Of Qualifying Expenditure 10,913.40 (10,913.40)

Excess Of Capital Allowance Over Depreciation 5,456.40

Less: Unabsorbed Capital Allowance (10,528.49)

Less: Unabsorbed Business loss (4,742.00)

(9,814.09)

20% (1,720.40) (1,962.82)

(242.42)

CA 5,456.60 5,456.60

Depreciation (5,456.60) (5,456.60)

- -

UCA 9,701.00 (4,793.60)

UBL (4,742.00) (4,742.00)

4,959.00 (9,535.60)

20% 991.80 (1,907.12)


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BALANCE SHEET

AS AT 31 DECEMBER 2011

NOTE 2011 2010

RM RM

NON CURRENT ASSETS

Office equipment & furnitures 7 16,370 21,826

CURRENT ASSETS

Director's account 8 253,111 250,941

Other debtors 9 7,460 17,460

Cash and bank balances 18,578 7,112

279,149 275,513

CURRENT LIABILITIES

Other creditors 10 3,482 3,140

3,482 3,140

NET CURRENT LIABILITIES 275,667 272,373

NET ASSETS 292,037 294,199

Financed by:

SHARE CAPITAL

Authorised-500,000 ordinary shares of RM1 each 500,000 500,000

Issued and paid-up

300,000 ordinary shares of RM1 each 300,000 300,000

RETAINED PROFIT (9,889) (5,801)

DEFERRED TAXATION 12 1,926 -

292,037 294,199


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2011 2010

Note RM RM

Sales 213,272 95,673

Direct costs (104,984) (3,251)

Gross profit 108,288 92,422

Administrative costs (27,755) (3,215)

Other operating expenses (82,695) (93,949)

Profit from operation (2,162) (4,742)

Profit before tax 5 (2,162) (4,742)

Tax expense 6 - -

Net profit for the year (2,162) (4,742)

INCOME STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2011


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