Lengkap Kewangan Report for the Year Ended 31 December 2025
π Profit and Loss Statement
Akaun Huraian
In (Bank In) (RM)
Out (Bank Out) (RM)
Hasil (Bank In)
Jualan - Shopee
1,207,239.86
Jualan - TikTok
529,684.00
Jualan - Lazada
41,842.91
Refund Pelanggan
9,216.02
Hibah
623.41
Refund
20.00
Fixed Deposit Maturity
531,603.96
Refund Drawing
287,596.41
Travelling Expenses (Contra)
267.87
RSP (Contra)
9,348.21
Loan Received
246,015.42
Jumlah Hasil (Bank In)
2,863,458.09
Expenses (Bank Out)
ADS
50,104.83
Affiliate
1,650.00
Asset
2,266.13
Donation
1,100.00
Consultation Fee
15,532.00
Food and Beverage
63,313.64
Bank Charge
3,442.98
Belian - DS
392,000.00
Belian - ID
385,498.51
Belian - Sari Tani
68,683.64
Belian - Merlimau
83,400.00
Belian - Packaging
8,360.13
Petrol and Diesel
8,447.89
Petty Cash Expenses
700.00
Postage and Courier
9,818.00
Profit Deducted
8,979.70
PT
27,427.81
Rental
24,150.00
RSP
212,698.11
Salary
193,366.27
Seminar and Program
8,117.20
Server Subc
5,338.48
SOCSO
2,031.50
Staff Refreshment
9,021.48
Staff Reward
5,010.70
Staff Trip
2,173.04
Stationery
743.73
Tax Payable
925.40
Transportation
36,345.77
Travelling Expenses
14,372.16
Touch and Go Expenses
15,543.64
Upkeep Premises
876.47
Upkeep Vehicle
1,754.63
Utiliti
33,011.36
Zakat
42,000.00
Investment
1,482.29
Medical Fee
3,903.15
EPF
22,294.80
Umum Insurance
2,440.00
Bank Overdraft Repayment
500,000.00
Drawing
441,921.08
Refund (Contra)
14,747.56
Loan Repayment
154,354.76
Total Expenses (Bank Out)
2,694,228.49
Net Untung/(Loss) for the Year
169,229.60
π Double Entri - T-Accounts Kaedah
T-Akaun Format: Each account is shown as a "T" shape with Debit (Dr) on the left side and Kredit (Cr) on the right side. This visual format helps track the flow of money through each account.
No.
Akaun Debited
Debit (RM)
Akaun Credited
Kredit (RM)
Huraian
Jualan Hasil
Debit (Dr)
Kredit (Cr)
1,207,239.86 Shopee
529,684.00 TikTok
41,842.91 Lazada
Jumlah: 0.00
Jumlah: 1,778,766.77
Bank Akaun
Debit (Dr)
Kredit (Cr)
1,207,239.86 Jualan Shopee
392,000.00 Belian DS
529,684.00 Jualan TikTok
385,498.51 Belian ID
531,603.96 FD Maturity
193,366.27 Salary
287,596.41 Refund Drawing
500,000.00 OD Repayment
246,015.42 Loan Received
441,921.08 Drawing
Jumlah: 2,802,139.65
Jumlah: 1,912,785.86
Purchases Akaun
Debit (Dr)
Kredit (Cr)
392,000.00 DS
385,498.51 ID
68,683.64 Sari Tani
83,400.00 Merlimau
8,360.13 Packaging
Jumlah: 937,942.28
Jumlah: 0.00
Perbelanjaan Operasi
Debit (Dr)
Kredit (Cr)
193,366.27 Salary
63,313.64 F&B
33,011.36 Utiliti
24,150.00 Rental
22,294.80 EPF
50,104.83 ADS
15,532.00 Consultation
... (other expenses)
Jumlah: ~591,735.08
Jumlah: 0.00
Fixed Deposit
Debit (Dr)
Kredit (Cr)
500,000.00 Principal
500,000.00 Maturity
31,603.96 Interest
Jumlah: 531,603.96
Jumlah: 500,000.00
Drawing Akaun
Debit (Dr)
Kredit (Cr)
441,921.08 Withdrawal
287,596.41 Refund
Jumlah: 441,921.08
Jumlah: 287,596.41
Net Baki: 154,324.67 (Dr)
Loan Payable
Debit (Dr)
Kredit (Cr)
154,354.76 Repayment
246,015.42 Received
Jumlah: 154,354.76
Jumlah: 246,015.42
Net Baki: 91,660.66 (Cr)
Stock Akaun
Debit (Dr)
Kredit (Cr)
485,666.77 Opening
450,000.00 Penutupan
Jumlah: 485,666.77
Jumlah: 450,000.00
Net Baki: 35,666.77 (Dr)
Depreciation - Computer
Debit (Dr)
Kredit (Cr)
3,479.09 Expense
3,479.09 Accumulated
Jumlah: 3,479.09
Jumlah: 3,479.09
π Double Entri Summary
Akaun Category
Jumlah Debit (RM)
Jumlah Kredit (RM)
Aset
981,311.81
Liabiliti
154,354.76
336,065.15
Ekuiti
154,324.67
169,229.60
Hasil
1,810,370.73
Expenses
1,529,677.36
TOTAL
2,819,668.60
2,819,668.60
β Jumlah Debit = Jumlah Kredit (Seimbang!)
βοΈ Imbangan Duga as at 31 December 2025
No.
Akaun Code
Akaun Huraian
Debit (RM)
Kredit (RM)
ASSETS
1
1001
Fixed Deposit
500,000.00
2
1002
Penutupan Stock
450,000.00
3
1003
Computer (Net of Depreciation)
31,311.81
LIABILITIES
4
2001
Loan Payable (246,015.42 - 154,354.76)
91,660.66
5
2002
Tax Payable
925.40
6
2003
Accumulated Depreciation - Computer
3,479.09
EQUITY
7
3001
Owner's Capital
0.00
8
3002
Drawing (441,921.08 - 287,596.41)
154,324.67
9
3003
Pendapatan Tertahan (Net Untung)
169,229.60
REVENUE
10
4001
Jualan - Shopee
1,207,239.86
11
4002
Jualan - TikTok
529,684.00
12
4003
Jualan - Lazada
41,842.91
13
4004
Interest Income (FD)
31,603.96
COST OF GOODS SOLD
14
5001
Opening Stock
485,666.77
15
5002
Purchases - DS
392,000.00
16
5003
Purchases - ID
385,498.51
17
5004
Purchases - Sari Tani
68,683.64
18
5005
Purchases - Merlimau
83,400.00
19
5006
Purchases - Packaging
8,360.13
OPERATING EXPENSES
20
6001
Salary
193,366.27
21
6002
Rental
24,150.00
22
6003
Utiliti
33,011.36
23
6004
EPF
22,294.80
24
6005
SOCSO
2,031.50
25
6006
Food and Beverage
63,313.64
26
6007
Petrol and Diesel
8,447.89
27
6008
Transportation
36,345.77
28
6009
Travelling Expenses
14,104.29
29
6010
Postage and Courier
9,818.00
30
6011
Stationery
743.73
31
6012
Staff Refreshment
9,021.48
32
6013
Staff Reward
5,010.70
33
6014
Staff Trip
2,173.04
34
6015
Medical Fee
3,903.15
35
6016
Seminar and Program
8,117.20
36
6017
Server Subscription
5,338.48
37
6018
Touch and Go Expenses
15,543.64
38
6019
Upkeep Premises
876.47
39
6020
Upkeep Vehicle
1,754.63
40
6021
Bank Charge
3,442.98
41
6022
Umum Insurance
2,440.00
42
6023
Zakat
42,000.00
43
6024
PT
27,427.81
44
6025
Petty Cash Expenses
700.00
45
6026
Profit Deducted
8,979.70
46
6027
Tax Payable Expense
925.40
47
6028
Investment
1,482.29
48
6029
Depreciation Expense - Computer
3,479.09
49
6030
ADS
50,104.83
50
6031
Affiliate
1,650.00
51
6032
Asset Expense
2,266.13
52
6033
Donation
1,100.00
53
6034
Consultation Fee
15,532.00
54
6035
RSP
203,349.90
55
6036
Refund Expense
14,727.56
TOTAL DEBITS = TOTAL CREDITS
3,537,651.86
3,537,651.86
Notes:
Semua figures are in Malaysian Ringgit (RM)
Based on Bank In/Out Summary Data from 2025
Fixed Deposit Maturity: RM531,603.96 includes RM31,603.96 interest income
Net Drawing = Total Drawing (RM441,921.08) - Refund Drawing (RM287,596.41) = RM154,324.67
Depreciation calculated at 10% on computer net value: RM3,479.09