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计算全部问题（写出additional information的计算）

The assignment involves preparing financial statements and performing calculations based on the provided trial balance and additional information for Auto Pulse Bhd. Here's a breakdown of the necessary steps and computations for the additional information provided:

### 1. **Adjustment for Credit Sales**:
   - Sales should be reduced by RM2,000,000 as the credit sales represent a cancellable contract, and the goods were delivered after the year-end.
   
   **Adjusted Sales**:  
   \( 1,000,000,000 - 2,000,000 = 998,000,000 \)

### 2. **Inventory Write-down**:
   - Inventories need to be adjusted for the damaged goods. The loss on these inventories should be recorded.
   
   **Adjustment**:
   - Write down of inventory: \( 2,350,000 - 350,000 = 2,000,000 \)
   - This RM2,000,000 should be added to the cost of sales.

### 3. **Provision for Doubtful Debts**:
   - Additional write-off: RM1,000,000.
   - Provision for doubtful debts should be 2% of trade receivables after the additional write-off.
   
   **Calculation**:
   - Trade receivables before adjustment: RM38,000,000
   - After additional write-off: \( 38,000,000 - 1,000,000 = 37,000,000 \)
   - Provision (2% of 37,000,000): \( 37,000,000 \times 0.02 = 740,000 \)

   **Total Provision**:  
   \( 740,000 + 1,000,000 = 1,740,000 \)

### 4. **Accrued Expenses**:
   - Unpaid debenture interest and audit fees: RM200,000 to be accrued as a liability.

### 5. **Revaluation of Land**:
   - Land should be revalued from RM150,000,000 to RM300,000,000. The gain of RM150,000,000 should be credited to a revaluation reserve.

### 6. **Depreciation**:
   - Depreciation for the year should be calculated based on the given rates.
   
   **Calculation**:
   - **Building**: \( 300,000,000 \times 5\% = 15,000,000 \)
   - **Plant and Machinery**: \( 146,000,000 \times 10\% = 14,600,000 \)
   - **Motor Vehicles**:  
     - Carrying value: \( 100,000,000 - 67,900,000 = 32,100,000 \)
     - Depreciation: \( 32,100,000 \times 20\% = 6,420,000 \)
   
   **Total Depreciation**:  
   \( 15,000,000 + 14,600,000 + 6,420,000 = 36,020,000 \)

### 7. **Dividend Adjustments**:
   - Final dividends on preference and ordinary shares declared but not yet paid should be accounted for.
   - Preference dividend (10% on RM10,000,000): RM108,000 already paid, the final preference dividend needs to be recognized.
   - Ordinary dividend at 10% on RM200,000,000: RM20,000,000 to be recognized as a liability.

### 8. **Bonus Issue of Shares**:
   - 1 share for every 10 ordinary shares:  
   \( 200,000,000 \times \frac{1}{10} = 20,000,000 \) shares to be issued.
   - Retained profit is to be reduced by RM20,000,000, and share capital increased by the same amount.

### 9. **Amortization of Intangible Asset**:
   - Intangible asset amortized over 4 years:  
   \( 6,000,000 \div 4 = 1,500,000 \) to be amortized.

### 10. **Investment Revaluation**:
   - Market value adjustment for quoted shares:  
   Increase in value = \( 7,500,000 - 6,000,000 = 1,500,000 \) to be recognized.

These adjustments are essential to prepare the financial statements accurately. 

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Would you like detailed calculations for the profitability and liquidity ratios next, or do you have any specific questions? Here are some additional points of focus:

1. Calculation of profitability ratios (e.g., gross profit margin, net profit margin).
2. Calculation of liquidity ratios (e.g., current ratio, quick ratio).
3. Journal entries for the adjustments listed.
4. Calculation of earnings per share considering the bonus issue.
5. Impact of the revaluation reserve on the equity section.

**Tip**: Always ensure that all necessary adjustments are recorded before preparing the final financial statements to reflect a true and fair view of the company's financial position.

Learn how to prepare financial statements for Auto Pulse Bhd with detailed adjustments. This includes adjustments for credit sales, inventory write-down, provision for doubtful debts, and more. Suitable for college-level accounting and finance students.

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