Tuesday, October 12, 2010

asigment akaun= asas akruan

PENGHARGAAN

Terlebih dahulu, kami ingin memanjatkan kesyukuran ke hadrat Illahi kerana dengan limpah kurnia-Nya dapatlah kami menyiapkan tugasan berkumpulan ini dengan jayanya. Setinggi-tinggi penghargaan juga ditujukan buat pensyarah perakaunan dari kumpulan A iaitu Dr. Norlia bt Mat Norwani di atas tunjuk ajar dan bimbingan yang diberikan oleh beliau sepanjang tempoh kami menyiapkan tugasan ini. Di samping itu, terima kasih tidak terhingga diucapkan kepada ahli-ahli kumpulan kami yang banyak bekerjasama dan berkorban sama ada dalam bentuk tenaga, masa mahupun wang sepanjang menyiapkan tugasan perakaunan ini. Jutaan terima kasih juga buat kawan-kawan yang sudi menghulurkan bantuan dengan menyumbangkan buah fikiran untuk menjayakan tugasan ini.

















1.0 PENGENALAN
Perakaunan memainkan peranan yang penting dalam sistem ekonomi kita. Perakaunan menyediakan maklumat yang berguna kepada pembuat keputusan seperti individu, perniagaan, kerajaan dan terutama sekali dalam membuat keputusan berkaitan perkara-perkara yang melibatkan kewangan. Perniagaan memerlukan maklumat perakaunan untuk membolehkannya beroperasi dengan baik dan mencapai maklumat. Tanpa maklumat perakaunan, pengurus perniagaan tidak dapat mengawal kos, menetapkan harga jualan dan menyediakan belanjawan.
Dalam setiap jenis profesion, ada dibentukkan satu piawai atau standard tertentu yang perlu diikuti oleh mereka yang terlibat dengan amalan bidang berkenaan. Bidang perakaunan juga tidak dapat lari daripada konsep-konsep Perakaunan Diterima Umum atau lebih kerap disebut sebagai Generally Accepted Accounting Principle (GAAP). Ia termasuklah konvensyen, peraturan dan tatacara yang membentuk amalan perakaunan yang diterima. Perkataan “Diterima Umum” bermakna diterima secara persetujuan oleh pihak-pihak yang terlibat dalam profesion perakaunan. Persetujuan ke atas set prinsip-prinsip itu diwujudkan daripada pengalaman, kebiasaan, penggunaan dan keperluan yang praktikal.
Ketika mengira hasil dan belanja bagi sesuatu tempoh perakaunan, terdapat dua asas yang digunakan iaitu asas tunai dan asas akruan. Mengikut prinsip GAAP, penyata kewangan perlu disediakan mengikut asas akruan kerana asas ini menggambarkan operasi kewangan dan kedudukan kewangan dengan tepat dan saksama. Berdasarkan kenyataan ini maka, penyata kewangan tidak boleh disediakan dengan hanya menggunakan maklumat baki akaun yang terdapat dalam imbangan duga sesebuah perniagaan kerana maklumat yang terdapat di dalamnya tidak menggambarkan kedudukan kewangan perniagaan yang sebenarnya bagi tempoh perakaunan yang dilaporkan.
Dengan itu keputusan yang dibuat berdasarkan maklumat tersebut adalah tidak relevan dengan operasi perniagaan tempoh tersebut. Maka, pelarasan perlu dibuat untuk mengira hasil yang sebenar-benarnya hasil tahun semasa dan belanja yang sebenarnya belanja tahun semasa. Terdapat tiga prinsip utama dari GAAP yang diguna pakai dalam membuat pelarasan hasil dan belanja mengikut asas akruan iaitu:


1. Prinsip Realisasi
Juga dikenali sebagai prinsip pengiktirafan hasil iaitu prinsip yang menetapkan bahawa hasil perlu diiktiraf dan dilaporkan dalam penyata pendapatan bagi tempoh di mana hasil tersebut diperolehi dan bukannya dalam tempoh di mana tunai daripada hasil tersebut diterima atau dalam erti kata lain hasil akan diiktiraf sebaik sahaja urusniaga atau penjualan berlaku tanpa mengambilkira sama ada ia berlaku secara tunai atau secara kredit.

2. Prinsip Pemadanan
Prinsip ini pula menetapkan bahawa segala belanja yang dilibatkan untuk memperolehi hasil perlu dipadankan dengan hasil berkenaan dalam tempoh di mana hasil diperolehi tanpa mengira sama ada tunai sudah di bayar atau belum.

3. Prinsip tempoh perakaunan
Walaupun hayat perniagaan adalah berterusan, bagi tujuan pelaporan dan pengiraan untung bersih, prinsip tempoh perakaunan diperlukan iaitu sama ada secara tahunan, dwi tahunan dan sebagainya mengikut kesesuaian perniagaan. Prinsip ini membolehkan prestasi entiti diukur dan seterusnya dibaiki dari semasa ke semasa.

2.0 LATAR BELAKANG TAJUK
Dalam menguruskan kewangan dan perakaunan, terdapat dua asas perakaunan yang digunakan iaitu asas tunai dan asas akruan. Pada masa dahulu, kedua-dua sektor awam dan swasta menggunakan perakaunan asas tunai sehingga abad ke-16. Kemudiannya, asas tunai masih terus diamalkan bagi perakaunan kerajaan di seluruh dunia manakala sektor swasta membangunkan GAAP dan perakaunan asas akruan serta mengamalkannya.

Walau bagaimanapun, menurut Organisation for Economic Cooperation and Development (OECD), beberapa negara telah beralih kepada sistem perakaunan asas akruan. Negara-negara seperti New Zealand, Australia, Finland, Sweeden dan Amerika Syarikat telah
mengamalkan asas akruan sepenuhnya. Kanada dan Iceland mengambil asas akruan kecuali tidak mengambilkira aspek aset modal dan susutnilai aset. Beberapa negara lagi iaitu Jepun,
Belanda, Portugal, Switzerland, Itali dan United Kingdom pula mengamalkan asas akruan untuk penyata kewangan peringkat Jabatan dan agensi.

Di Malaysia, terdapat tiga peringkat kerajaan mengikut Perlembagaan Persekutuan iaitu Kerajaan Persekutuan, Kerajaan Negeri, dan Kerajaan Tempatan. Di samping itu, terdapat juga lain-lain entiti seperti agensi-agensi Kerajaan yang ditubuhkan di bawah Akta Badan Berkanun dan Syarikat-syarikat Kerajaan yang ditubuhkan di bawah Akta Syarikat 1965. Kerajaan Persekutuan dan Kerajaan Negeri di negara ini mengamalkan sistem perakaunan asas tunai manakala Kerajaan Tempatan, agensi-agensi kerajaan dan syarikat-syarikat kerajaan pula mengamalkan sistem perakaunan asas akruan.

2.1 PERBEZAAN PERAKAUNAN ASAS TUNAI DENGAN ASAS AKRUAN
Asas Tunai Ciri-ciri Asas akruan
Prinsip pemadanan membandingkan jumlah hasil sebenar dengan jumlah belanja sebenar
Konsep
Perakaunan
(pemadanan ) Mengikut prinsip pemadanan bagi pengiraan untung yang tepat.
Untung bagi sesuatu tempoh perakaunan dihitung dengan mencari perbezaan antara hasil yang diterima dengan belanja yang dibayar dalam bentuk tunai.

Pengiraan
untung Belanja yang telah dibayar dan hasil yang telah diterima bagi tempoh perakaunan tidak diambil kira dalam menghitung keuntungan tempoh perakaunan semasa
Hasil tidak direkod jika tunai tidak diterima.Begitu juga,apabila tunai tidak dibayar,belanja tidak direkod
Pengiktirafan
hasil Semua akaun hasil dan belanja mesti diselaraskan dan amaun yang sebenar dipindahkan ke penyata pendapatan.
Perniagaan kecil-kecilan dan perniagaan perkhidmatan Jenis
perniagaan Firma besar (urusniaga secara kredit)
Hasil diterima-belanja dibayar=untung
Rumus
Pengiraan
untung Hasil sepatutnya-belanja terlibat=untung


2.2 PERAKAUNAN ASAS TUNAI
Mengikut asas ini, hasil diiktiraf dan direkod hanya apabila tunai telah diterima dalam tempoh perakaunan tersebut manakala belanja pula akan diiktiraf dan direkodkan hanya apabila tunai telah dikeluarkan untuk membayar belanja berkenaan dalam tempoh perakaunan tersebut. Asas ini selalunya diramalkan oleh firma kecil atau firma perkhidmatan seperti pusat tuisyen dan klinik perubatan. Pengiraan untung rugi asas konsep tunai tidak mematuhi prinsip-prinsip perakaunan diterima umum.
Penentuan keuntungan mengikut asas tunai ialah:
Keuntungan = tunai diterima - tunai dibayar
Contoh: Hasil
Syarikat Casway telah menyewakan sebahagian bangunan kedainya kepada pelanggannya pada 1 Disember 2001 dengan kadar RM200 sebulan. Bayaran sewa untuk bulan Disember telah diterima pada 31 Januari 2002.
Mengikut asas tunai, hasil sewa akan diiktiraf dan direkodkan dalam tahun 2002 iaitu semasa bayaran tunai diterima. Jadi hasil sewa ini akan ditunjukkan dalam akaun untung rugi bagi tahun berakhir 31 Disember 2002.
Contoh: Belanja
Syarikat Din telah menerima bil telefon untuk perkhidmatan bekalan elektrik tersebut bagi bulan Disember 2001. Bil tersebut telah dibayar dalam bulan Januari 2001.
Mengikut asas tunai, belanja telefon akan diiktiraf dan direkodkan dalam tahun 2002 iaitu semasa bayaran tunai dibuat. Jadi belanja telefon ini akan ditunjukkan dalam akaun untung rugi bagi tahun berakhir 31 Disember 2002.





2.3 PERAKAUNAN ASAS AKRUAN
Sesebuah perniagaan perlu menyediakan penyata kewangan mengikut asas akruan kecuali maklumat aliran tunai. Oleh kerana kebanyakan perniagaan menjalankan urus niaga secara kredit, maka amalan perakaunan asas tunai adalah tidak sesuai untuk menghitung untung.
Mengikut perakaunan asas akruan, urus niaga dan peristiwa diiktiraf apabila ia berlaku (bukan bila tunai diterima atau dibayar) dan direkodkan dalam rekod perakaunan tempoh urus niaga tersebut berlaku. Berdasarkan asas akruan, hasil akan diiktiraf dan direkodkan apabila barangan atau perkhidmatan telah diberikan dalam tempoh perakaunan tersebut tanpa mengira sama ada tunai telah diterima ataupun belum. Ini kerana, sepanjang tempoh perakaunan tertentu bukan semua hasil atau belanja yang direkodkan itu adalah berkaitan dengan tempoh perakaunan yang sedang berlaku sahaja. Seterusnya urus niaga tersebut dilaporkan dalam penyata kewangan dalam tempoh yang sama.
Perakaunan asas akruan mengamalkan prinsip-prinsip perakaunan yang diterima umum dan mengikut prinsip pemadanan bagi pengiraan untung yang lebih tepat, di mana jumlah hasil sebenar bagi sesuatu tempoh perakaunan dipadankan dengan jumlah belanja sebenarnya yang wujud dalam tempoh perakaunan yang sama. Ini termasuk semua belanja yang belum dibayar dan semua hasil yang belum diterima bagi tempoh perakaunan tersebut. Ini bermakna di bawah asas ini, hasil dan belanja diiktiraf dan direkodkan ketika urusniaga berlaku, bukan semasa penerimaan dan pembayaran tunai dibuat.
Belanja diiktiraf dalam penyata pendapatan berdasarkan perkaitan langsung di antara kos yang dikenakan (incurred) dengan perolehan item tertentu pendapatan. Ini adalah untuk memastikan belanja dipadankan dengan pendapatan yang berkaitan. Semua kos berkaitan aktiviti penjanaan hasil dalam tempoh tersebut juga dilaporkan dalam tempoh yang sama walaupun bayaran ke atas perbelanjaan belum dibuat. Namun demikian, perlu diingatkan bahawa segala belanja yang telah dibayar dan hasil yang telah diterima bagi tempoh perakaunan yang berikutnya tidak di ambil kira dalam menghitung keuntungan tempoh perakaunan semasa.



Sebagai contoh, dalam bulan April 20X1 hasil jualan terdiri daripada RM18 ribu jualan secara tunai dan RM2 ribu secara kredit. Kutipan untuk jualan kredit bulan April diterima dalam bulan Mei 20X1. Berapakah jumlah jualan yang harus diiktiraf dalam bulan April? Mengikut perakaunan asas akruan, jualan dalam bulan April 20X1 ialah RM20 ribu walaupun RM18 ribu sahaja kutipan diterima dalam bulan April 20X1.

Selain itu, untuk contoh yang lebih jelas ialah insurans yang dibayar dalam tahun semasa ini, boleh termasuk dalam insurans untuk tahun akan datang. Oleh itu, pelarasan pada hari imbangan adalah perlu bagi memastikan hanya hasil dan belanja bagi tempoh itu sahaja dimasukkan.

Pada tarikh imbangan, semua akaun hasil dan belanja mesti diselaraskan dan amaun yang sebenar diterima atau dibayar dipindahkan ke penyata pendapatan untuk menentukan untung atau rugi bagi tempoh perakaunan itu. Pelarasan-pelarasan yang perlu dibuat pada tarikh imbangan adalah seperti berikut :-
i. Belanja terakru
ii. Belanja terdahulu
iii. Hasil terakru
iv. Hasil terdahulu

2.4 ITEM-ITEM PELARASAN
Untuk membolehkan perniagaan menggunakan konsep asas akruan, satu pelarasan di akhir tempoh perakaunan perlu dilakukan ke atas item-item yang terlibat.
2.4.1 ITEM-ITEM TERAKRU
Perniagaan biasanya merekodkan setiap perbelanjaan di dalam akaun masing-masing setelah pembayaran di buat tanpa mengambilkira tempoh kegunaan belanja tersebut. Oleh itu, baki yang terdapat dalam akaun belanja biasanya merupakan nilai yang telah di bayar.


2.4.1.1 BELANJA TERAKRU/BELANJA BELUM BAYAR
Belanja yang di buat dalam tempoh perakaunan semasa tetapi masih belum di bayar. Walaupun akan di bayar dalam tempoh perakaunan berikutnya, ia harus dianggap sebagai belanja tahun perakaunan semasa. Sebarang belanja terakru hendaklah ditambah dan diambilkira sebagai sebahagian daripada belanja tahun semasa. Belanja terakru merupakan satu liabiliti kepada perniagaan. Ini kerana perniagaan berhutang atas perkhidmatan yang telah diperoleh. Contohnya, gaji belum bayar, utiliti belum bayar dan faedah belum bayar.
Catatan pelarasan yang perlu di buat dalam jurnal am untuk merekodkan belanja terakru/belanja belum bayar ialah:
Dt: Akaun belanja berkenaan xx
Kt: Akaun belanja terakru/belanja belum bayar xx
(merekodkan belanja terakru/belanja belum bayar)

Pelarasan pada hari imbangan ialah akaun belanja akan ditutup dan dipindahkan ke Akaun Untung Rugi manakala akaun belanja terakru akan dibawa ke bawah bakinya dan ditunjukkan dalam Kunci Kira-kira sebagai liabiliti semasa.
Contoh soalan:
Pada 1 Mei 2009, Syarikat Bunga Indah telah membuat pinjaman sebanyak RM10 000 dengan kadar faedah 10% setahun. Faedah atas pinjaman akan dibayar pada 30 April 2010 semasa pinjaman tersebut dijelaskan sepenuhnya.
Penyelesaian:
Catatan jurnal pada 1 Mei 2009,
Tarikh Butiran Debit (RM) Kredit (RM)
2009
Mei 1 Dt Tunai
Kt Pinjaman
(merekod pinjaman dengan kadar faedah 10% setahun) RM10, 000
RM10, 000

Pada 31 Disember 2009, syarikat perlu mengiktiraf belanja faedah atas pinjaman tersebut untuk tempoh 6 bulan yang berjumlah:
= RM10, 000 x 10% x 6/12 bulan
= RM500
Catatan jurnal pelarasan adalah seperti berikut,
Tarikh Butiran Debit Kredit
2009
Dis 31 Dt Belanja Faedah
Kt Belanja Faedah Belum Bayar
(merekod belanja faedah belum bayar) RM500
RM500


2.4.1.2 Hasil Belum Terima
Hasil belum terima wujud apabila perniagaan member perkhidmatan secara kredit dan bayaran hanya akan diterima daripada pelanggan pada tempoh perakaunan berikutnya, ia harus dianggap sebagai hasil perakaunan tahun semasa. Sebarang hasil boleh terima hendaklah ditambah dan diambil kira sebagai sebahagian daripada hasil tahun semasa. Hasil belum terima merupakan satu aset semasa kepada perniagaan.
Pelarasan pada hari imbangan bagi hasil belum terima akan melibatkan dua akaun iaitu akaun hasil yang terdapat di dalam Penyata Pendapatan sebagai hasil dan akaun aset yang terdapat dalam Kunci Kira-kira sebagai aset semasa.
Catatan pelarasan yang perlu di buat dalam jurnal untuk merekodkan hasil belum terima ialah:
Dt : hasil belum terima xx
Kt : hasil berkenaan xx



Contoh soalan:
Syarikat Atiqah Sdn. Bhd memberi sewa kedai pada 25 Disember 2009 berjumlah RM4800 dan hanya akan menerima bayaran dalam tempoh sebulan dari tarikh menyewa.
Penyelesaian:
Catatan jurnal pelarasan yang perlu dibuat :
Tarikh Butiran Debit Kredit
2009
Dis 31 Dt Sewa Belum Terima
Kt Sewa
(merekod hasil sewa belum terima) RM4800
RM4800


2.4.2. ITEM-ITEM PRABAYAR
Item-item prabayar terdiri daripada prabayar atau bayar dahulu dan hasil belum terperoleh atau terima dahulu.
2.4.2.1. Hasil terdahulu
Merupakan tunai yang diperoleh dalam tempoh perakaunan semasa tetapi perkhidmatan masih belum diberikan kepada pelanggan. Hasil ini akan dianggap liabiliti sehingga perkhidmatan diberikan kepada pelanggan.
Contoh soalan:
Pada 1 Ogos 2010,Zua Katering telah menerima tempahan makan malam daripada seorang pensyarah pengurusan perniagaan Kolej Matrikulasi Perlis. Zua Katering telah meminta pensyarah tersebut membayar wang pendahuluan sebanyak RM500 dan bakinya RM1000 akan dibayar kemudian. Tempoh perakaunan Zua Katering berakhir pada 31 Ogos 2010.



Penyelesaian:
Catatan jurnal pada 1 Ogos 2010,
Tarikh Butiran Debit Kredit
2010
Ogos 1 Dt Tunai
Kt Hasil Belum Terperoleh
(merekod hasil belum terperoleh) RM500
RM500

Catatan pelarasan pada 31 Ogos 2010,
Tarikh Butiran Debit Kredit
2010
Ogos 31 Dt Hasil Belum Terperoleh
Kt Hasil
(merekod pelarasan hasil sewa) RM1000
RM1000


2.4.2.2 Belanja prabayar
Wujud apabila tunai dibayar dalam tempoh perakaunan semasa untuk manfaat yang akan dinikmati pada masa hadapan. Pembayaran ini akan dianggap sebagai aset dan akan diktiraf sebagai belanja setelah manfaatnya diperoleh.
Contoh soalan:
Pada 1 Ogos 2010, syarikat telah membeli polisi insurans bernilai RM1200 untuk perlindungan selama setahun dan merekodkannya seperti di bawah. Tempoh perakaunan berakhir pada 31 Oktober 2010.
Catatan jurnal pada 1 Ogos 2010
Tarikh Butiran Debit Kredit
2010
Ogos 31 Dt Insurans Prabayar
Kt Tunai
(merekod pembelian insurans) RM1200
RM1200


Catatan pelarasan pada 31 Oktober 2010;
Tarikh Butiran Debit Kredit
2010
Okt 31 Dt Belanja Insurans
Kt Insurans Prabayar
(merekod pelarasan belanja insurans) RM400
RM400


2.4.3 SUSUTNILAI
Definisi
Susutnilai ditakrifkan sebagai ukuran bagi kesusutan, penggunaan atau kehilangan bagi sesuatu aset, sama ada berpunca daripada penggunaan, perubahan masa atau keusangan teknologi dan perubahan pesanan.
Faktor-faktor berlakunya susutnilai:
• Aset tetap yang digunakan mengalami penurunan dari segi kecekapan akibat daripada penggunaan yang lasak dan kerap.
• Aset tetap mempunyai usia yang terhad dan sentiasa mengalami kehausan dan kereputan fizikal seperti karat atau reput.
• Faktor keusangan sesuatu aset tetap akibat daripada perubahan teknologi.
• Peredaran masa akan menyebabkan aset tetap mengalami keusangan dan dianggap lapuk
Kaedah-kaedah pengiraan susutnilai
Terdapat dua kaedah utama dalam mengira susutnilai iaitu kaedah Garis lurus dan Kaedah Baki berkurangan. Pemilihan kaedah pengiraan susutnilai bergantung kepada corak penggunaan aset dan manfaat yang akan diperolehi. Kaedah pengiraan susutnilai yang dipilih haruslah tekal supaya pebandingan antara tempoh-tempoh dan antara syarikat-syarikat dapat dilakukan.

i. Kaedah garis lurus
Kaedah ini mengandaikan corak hasil yang diperoleh adalah sama bagi setiap tempoh penggunaanya. Oleh itu, amaun belanja susutnilai juga harus sama.

Formula untuk mengira belanja susutnilai tahunan:

Belanja susutnilai tahunan = kos belian aset-anggaran nilai sisaan
anggaran usia guna


Contoh:

Sebuah van telah dibeli dengan harga RM31,500 dan dijangkakan van ini boleh digunakan selama 10 tahun. Pada akhir tahun yang ke sepuluh, nilai akhir van itu dianggarkan cuma RM500. Berdasarkan formula, susutnilai van itu setahun ialah:

Jawapan:

Susutnilai = RM31,500 – RM500
10 tahun

= RM3,100


Nilai ini adalah sama setiap tahun iaitu 10% setahun.

ii. Kaedah baki berkurangan

Kaedah ini digunakan apabila manfaat yang diperolehi daripada aset tetap itu menunjukkan corak penurunan iaitu manfaat diperoleh tinggi di awal tahun penggunaan dan menurun di akhir tahun penggunaan. Kaedah ini sesuai dengan prinsip pemadanan kerana amaun susutnilai tinggi pada awal tahun penggunaan dan semakin berkurang pada akhir tahun penggunaan.

Formula untuk mengira belanja susutnilai di bawah kaedah baki berkurangan:

Susutnilai tahunan = kadar susutnilai (%) X nilai buku pada awal setiap tahun

Kadar yang digunakan adalah tetap untuk setiap tahun. Jika kadar tidak diberi, pengiraannya adalah seperti berikut:

Kadar susutnilai (%) = 100
Usia guna

Contoh:

Sebuah bangunan dibeli dengan harga RM40,000. Bangunan itu disusutnilaikan sebanyak 10% setahun secara baki berkurangan.

Pengiraan adalah seperti berikut:

Tahun Belanja susutnilai tahunan Susutnilai terkumpul Nilai buku
1 10% X RM40,000=RM4,000 RM4,000 RM36,000
2 10% X RM36,000=RM3,600 RM7,600 RM32,400
3 10% X RM32,400=RM3,240 RM10,840 RM29,160


Kaedah lain untuk mengira susutnilai
Terdapat banyak kaedah dalam mengira susutnilai. Antara dua kaedah lain untuk mengira susutnilai ialah kaedah jumlah angka tahunan dan kaedah unit aktiviti.



i. Kaedah jumlah angka tahunan

Kaedah ini menentukan susutnilai berada pada keadaan menurun atau berkurang sepanjang tempoh aset itu digunakan. Pada awal tempoh aset digunakan, susutnilai yang dikira adalah tinggi dan pada akhir tempoh aset itu digunakan susutnilai adalah rendah.

Formula belanja susutnilai:

Belanja susutnilai tahunan = kos boleh disusutnilaikan X pecahan jumlah angka tahunan

 Kos boleh disusutnilaikan merupakan jumlah kos asal aset tetap selepas ditolak anggaran nilai sisaan.
 Pecahan pula merupakan sebahagian daripada jumlah angka tahun usia guna aset.

Formula jumlah angka tahunan dikira seperti berikut:

Jumlah angka tahunan = n (n+1)
2

*n = usia guna

Contoh:

En. Amran membeli sebuah mesin memproses roti berharga RM 25,000 pada tahun 2009. Nilai sisaan dianggarkan sebanyak RM5,000. Dianggarkan tempoh guna mesin itu adalah 4 tahun.





Jawapan:

Jumlah angka tahunan = 4 (4+1)
2

=
10

Tahun Kos boleh disusutnilaikan Belanja susutnilai tahunan
(RM) Susutnilai terkumpul (RM) Nilai buku
(RM)
1 RM20,000 4/10 X 20,000=8,000 8,000 17000
2 RM20,000 3/10 X 20,000=6,000 14,000 11,000
3 RM20,000 2/10 X 20,000=4,000 18,000 7,000
4 RM20,000 1/10 X 20,000=2,000 20,000 5,000

Sepanjang tahun susutnilai menunjukkan pola yang menurun. Lagi lama usia aset lagi besar jumlah angka sebagai asas kadar pengiraan susutnilai tersebut.

ii. Kaedah unit aktiviti

Kaedah ini lebih tepat dalam menentukan susutnilai dan hayat sesuatu aset. Ini kerana aset tetap disusutnilaikan dalam bentuk ukuran aktiviti dan bukannya tahun yang dijangkakan daripada aset tetap tersebut. Kaedah ini sesuai digunakan jika amaun penggunaan mesin yang diukur dengan pengeluaran adalah berbeza dari tahun ke tahun. Ini kerana ia memberi pemadanan belanja dan hasil yang baik.

Formula belanja susutnilai:

Belanja susutnilai tahunan = Kadar susutnilai seunit X Jumlah unit aktiviti sepanjang tahun

Formula untuk mengira kadar susutnilai seunit:

Kadar susutnilai seunit = Kos boleh disusutnilaikan
Jumlah anggaran unit aktiviti

Contoh:

En. Mat telah membeli jentera menuai padi berharga RM250,000. Anggaran nilai skrap sebanyak RM20,000. Jentera ini dijangka beroperasi selama 5 tahun. Jika pada tahun 2010 jentera ini telah beroperasi sebanyak 12,000 jam, kirakan susutnilai jentera tersebut.

Jawapan:
Kadar susutnilai sejam = RM250,000 – RM20,000
60,000 jam

=
RM 3.83 sejam

Belanja susutnilai tahun 2010 =
RM 3.83 X 12,000 jam

=
RM 45,960

2.4.4 HUTANG LAPUK
Definisi
Hutang lapuk adalah hutang yang tidak dapat dikutip atau hutang yang masih belum dijelaskan oleh pelanggan apabila tempoh kredit sudah tamat. Firma akan mengiktiraf amaun yang tidak dapat dikutip sebagai belanja hutang lapuk yang mewakili sebahagian daripada belanja operasi syarikat atau belanja pentadbiran firma.

Sebab-sebab berlakunya hutang lapuk
• Penghutang tidak mampu membayar atau penghutang sengaja tidak mahu membayar.
• Penghutang meninggal dunia.
• Penghutang tidak dapat dikesan.
• Penghutang melarikan diri dengan tujuan menipu.

Kaedah untuk merekod belanja hutang lapuk

Terdapat dua kaedah yang biasa digunakan bagi merekodkan belanja hutang lapuk iaitu kaedah peruntukan hutang lapuk dan kaedah hapuskira langsung.

i. Kaedah peruntukan hutang lapuk

Kaedah ini digunapakai sekiranya pihak syarikat hanya sangsi atau ragu ke atas kemampuan penghutang menjelaskan bayaran. Mengikut kaedah ini, satu anggaran amaun yang tidak dapat dikutip atau dijangka menjadi hutang lapuk dibentuk setiap akhir tahun. Tujuan amaun peruntukan ini dibentuk ialah untuk mematuhi prinsip pemadanan.

Pengiraan belanja hutang lapuk,

Belanja hutang lapuk = Anggaran (%) hutang lapuk X Baki akaun belum terima

Contoh:

Baki akaun belum terima pada 31 Disember 2009 berjumlah RM12,500. Pihak syarikat menjangkakan sebanyak 10% daripada jumlah tersebut akan menjadi lapuk.

Jawapan:

Belanja hutang lapuk = 10% X RM12,500

=
RM1,250

Catatan jurnal pelarasan bagi belanja hutang lapuk pada 31 Disember 2009 adalah seperti berikut:


Tarikh Butiran Debit Kredit
2009
Dis 31 Dt Belanja Hutang Lapuk
Kt Peruntukan Hutang Lapuk
(merekod pelarasan belanja hutang lapuk) RM1250
RM1250


ii. Kaedah hapuskira langsung

Kaedah ini lebih senang berbanding dengan kaedah peruntukan. Mengikut kaedah ini, amaun belanja hutang lapuk hanya diiktiraf dalam tempoh di mana akaun belum terima ini benar-benar pasti tidak dapat dikutip. Oleh itu, tiada anggaran hutang lapuk perlu dibuat dalam tempoh jualan berlaku dan juga tiada akaun peruntukan serta tiada pelarasan pada akhir tempoh perlu dilakukan.

Contoh:

Baki akaun belum terima pada 31 Disember 2009 sebanyak RM12,500. Pihak syarikat membuat keputusan 5% daripada hutang tersebut tidak dapat dikutip lagi.

Jawapan:

Belanja hutang lapuk = 5% X RM12,500

=
RM625

Catatan jurnal pelarasan bagi belanja hutang lapuk pada 31 Disember 2009 adalah seperti berikut :
Tarikh Butiran Debit Kredit
2009
Dis 31 Dt Belanja Hutang Lapuk
Kt Akaun Belum Terima
(merekod pelarasan belanja hutang lapuk) RM625
RM625

3.0 PERBINCANGAN & CADANGAN
Perbincangan
Analisis ini akan dapat membantu dalam penyediaan analisis kewangan syarikat untuk menentukan sama ada analisis tersebut boleh digunakan mahupun tidak. Pelabur juga boleh menggunakan analisis kewangan ini bagi menganggarkan hasil pelaburan pada masa akan datang kerana jangkaan hasil pelaburan akan berubah mengikut pasaran.
Seterusnya, penggunaan asas tunai lebih baik berbanding asas akruan kerana hasil yang di perolehi pada masa akan dating lebih tepat dan mudah di kenalpasti. Selain itu, analisis ini juga menunjukkan penggunaan maklumat akruan dapat membantu pelabur kekal melakukan pelaburan dalam syarikat pada jangkamasa yang panjang.
Konsep asas akruan ini sesuai digunakan apabila entiti mempunyai banyak urusniaga sama ada penerimaan atau pengeluaran yang bersifat atau bertempoh panjang iaitu lebih dari satu tahun. Manakala asas tunai sesuai digunakan jika entiti melakukan banyak urusniaga yang melibatkan amaun yang kecil dan bersifat jangka pendek. Catatan pelarasan adalah perakaunan tambahan yang direkodkan pada akhir tempoh perakaunan untuk memadankan hasil dan belanja dengan tepat. Ia diperlukan bagi akaun asas akruan kerana asas akruan melibatkan hasil dan belanja yang telah diiktiraf oleh entiti sedangkan hasil atau belanja masih belum dibuat sepenuhnya. Oleh sebab inilah makan asas akruan amat penting bagi memastikan akaun sesuatu entiti itu betul dan tepat.

Cadangan
• Setiap pelabur perlu mengetahui maksud dan konsep asas akruan kerana ia memberi kesan terhadap pulangan pelaburan pada masa hadapan.
• Syarikat atau organisasi perlu menentukan kadar akruan yang tepat supaya tidak menjejaskan keuntungan bersih syarikat
• Sistem akruan lebih sesuai digunakan dalam sesebuah organisasi kerana ia memenuhi prinsip-prinsip GAAP dan tidak semua urusniaga berlaku dalam bentuk tunai.


4.0 RUMUSAN
Daripada kajian yang dibuat, kami mendapati bahawa sistem perakaunan asas tunai masih penting serta memenuhi kehendak semasa dan kehendak akan datang bagi konteks perakaunan. Asas ini selalunya diamalkan oleh firma kecil atau firma perkhidmatan, seperti pusat tuisyen dan klinik perubatan. Walaupun asas tunai mempunyai kelemahan tertentu, tetapi ia masih merupakan kaedah perakaunan yang paling sesuai digunakan oleh kerajaan persekutuan dan agensi lain. Misalnya, dari aspek perakaunan kerajaan, perakaunan asas akruan adalah tidak relevan kerana matlamat sektor awam dan sektor swasta adalah berbeza antara satu sama lain. Oleh itu, perakaunan asas tunai digunakan bagi mengatasi kelemahan dalam perakaunan asas akruan.

Namun begitu, perakaunan asas akruan juga mempunyai kebaikan da keistimewaan tersendiri. Penggunaan asas akruan amat berguna bagi memastikan hasil dan belanja untuk sesuatu tempoh tidak terlebih atau terkurang nyata. Ia juga dapat memberikan gambaran sebenar tentang prestasi dan kedudukan aset, liabiliti dan ekuiti pemilik bagi sesuatu tempoh perakaunan. Perakaunan asas akruan juga sesuai digunakan oleh firma besar yang menjalankan urus niaga secara kredit. Tambahan pula, maklumat dalam asas akruan menunjukkan kedudukan sebenar perniagaan dan kedudukan kewangan persatuan serta ianya berguna dalam membuat jangkaan untuk masa depan perniagaan.

Kesimpulannya, hasil keputusan daripada kajian ini telah memberi implikasi yang jelas kepada penganalisis dan para pelabur. Para penganalisis seharusnya berhati-hati dalam menyediakan maklumat akruan bagi sesebuah syarikat untuk menentukan sama ada asas akruan yang digunakan akan memberi impak positif atau menyebabkan berlakunya kekurangan dalam pendapatan atau hasil untuk masa akan datang. Dari sudut para pelabur pula, mereka boleh menggunakan maklumat dalam penyata kewangan yang disediakan oleh para penganalisis, iaitu akauntan untuk mengenal pasti syarikat yang mempunyai perubahan pulangan inventori pada masa akan datang disebabkan oleh perubahan pendapatan yang dijangka diterima.



BIBLIOGRAFI
Buku Tutorial Perakaunan Sesi 2009/2010 (2009). Perlis: Kolej Matrikulasi Perlis.

Khalid Ismail dan Mahadzir Hamid (2005). Perakaunan Awalan Edisi Kedua. Selangor: Pearson Prentice Hall.

Scott A.R., Richard G.S., Mark T.S dan Tuna I. (2006). The implication of accounting distortion and growth for accruals and profitability. Dalam The Accounting Review, 81(5), 713.

Wan, H.L. dan Tee, K.B. (2008). Fokus Super Hot Prinsip Perakaunan SPM (jilid II). Kuala Lumpur: Pelangi Sdn. Bhd.

Wong C.C. (2010) Diperoleh pada Ogos 3, 2010 daripada http://embedit.in/YUzhOMOmHT.

Diperoleh pada Ogos 29, 2010 daripada http://www.scribd.com/doc/18177598/Konsep-Padanan-Dan-Proses-Pelarasan.

Diperoleh pada Ogos 29, 2010 daripada http://www.cliffsnotes.com/study_guide/Generally-Accepted-Accounting-Principles.topicArticleId-21081,articleId-21005.html.

tugasan marketing= marketing and social responsibility

Marketing and Social Responsibility
1.0 Introduction
Everyone in this world has been a customer for most of his or her life. Last evening you stopped into a local supermarket to bought chocolate bar, pick one bottle of mineral water and some junkfood. Then, you paid them. As you sat down at home to eat your chocolate bar, you switch on your television and saw TV commercial for soft drink, detergent and cosmetic products. While you are studying, you found that the instructor had decided that you must purchase some books. All of these activities involve marketing and each of us knows something about marketing because it has been a part of our life since we had our first ringgit to spend.
The basic goal behind marketing is to satisfy the customer. Satisfied customers are much more valuable than customers who have been deceived into buying something. For example, satisfied customers are more likely to buy your product again. Furthermore, satisfied customers are more likely to speak well of the product to friends and acquaintances, which can increase the possibility that they, in turn, will buy the firm's product. Indeed, marketing is really the process of developing and maintaining long-term exchange relationships. However, companies have not always practiced this philosophy. The remainder of this article describes how company beliefs have changed over time.
The present-day social responsibility is a concept whereby business organizations consider the interest of society by taking responsibility for the impact of their activities on customers, suppliers, employees, shareholders, communities and other stakeholders as well as their environment. This obligation shows that the organizations have to comply with legislation and voluntarily take initiatives to improve the well-being of their employees and their families as well as for the local community and society at large.
Social reponsibility simply refers to strategies corporations or firms conduct their business in a way that is ethical and society friendly. it can involve a range of activities such as working in partnership with local communities, socially sensitive investment, developing relationships with employees, customers and their families, and involving in activities for environmental conservation and sustainbility.


2.0 Definition of Marketing
The generally accepted European definition of marketing is given by the Chartered Institute of Marketing (CIM)
“ Marketing is the management process responsible for identifying, anticipating and satisfying customer requirement profitably “

The American Marketing Association defines marketing as
“ An organizational function and a set of processes for creating, communicating and delivering value to customers and for managing customer relationships in ways that benefit the organization and its stakeholders. “

Thefore the definition of marketing is the process of planning and executing the conception, pricing, promotion, and distribution of ideas, goods, services, organizations, and events to create and maintain relationships that will satisfy individual and organizational objectives.

3.0 Historical Development of Marketing
Marketing is primarily concerned with exchange or trade. Trade in its most basic from has existed ever since humankind became a capable of producing a surplus. Typically, this surplus was agricultural produce which was traded for manufactured goods like textiles or earthenware. Exchange brought into existence places that facilitated trade such as village fairs and local markets. The emergence of trade allowed people to specialize in producing goods and services which could be exchange in markets for other goods and services which could be exchanged in markets for other goods they needed.
3.1 The Industrial Revolution
The period 1760-1830 saw the UK economy transformed, losing its dependence on agriculture with the dramatic increase in industrial production. Before the Industrial Revolution, the production and distribution of goods tended to be on a small scale. Industrialization resulted in dramatic gains in productivity, mainly due to the development of machines. Production became more geographically concentrated and was carried out in purpose-built mills or factories. Enterprises became larger, production runs longer and products more standardised. Firms produced in volume, not only for local markets but for a national and international markets.
Although production expanded dramatically during this period, it brought with it many social problems. The simultaneous development of machines, communications, improved transport, agricultural improvements and advances in commercial practices transformed the UK economy, resulting in the growth of the ‘factory systems’. This caused the migration of the population from the countryside to the rapidly expanding industrial towns.
3.2 The Dispersal of The Markets
Because of the developments during the industrial revolution, firms could produce more in terms of volume than the local economy could absorb. Consumption, therefore became dispersed over greater geographical distances and produces no longer had immediate contact with their markets. To overcome this problem of impersonality, entrepreneurs began plan their business operations in a marketing oriented manner, although this term was not formally used to describe the process until well into the twentieth century.
In order for producers to be able to manfacture goods and services that would appeal and sell in widely dispersed markets, it became necessary to carefully analyse and interpret the needs and wants a customers and to manufacture products that would ‘fit in’ with those needs and wants.
3.2.1 The Production Era
The production era is so named because many companies' main priority was the reduction of the cost of production. Companies felt that exchanges could be facilitated merely by lowering manufacturing costs and, in turn, passing along the cost savings to customers in the form of lower prices.
This focus on production (which lasted from just after the Civil War until the 1920s) was fueled by such milestones as Henry Ford's invention of the assembly line and the more efficient work principles advanced by Fredrick W. Taylor's scientific management movement (Haber, 1964). These two innovations made business managers aware that mass production resulted in steeply declining unit costs of production. In turn, the declining unit costs of production made profit possibilities look fabulous.
The rationale for mass production seemed sound at the time. According to Michael Porter(1980), reduced production costs can lead to reduced selling prices, which appeal to the largest segment of customers. Unfortunately, turbulent economic conditions associated with the late 1920s through the 1940s caused many companies to fail even though they had adopted this production-oriented philosophy. As a result, companies looked for other ways to facilitate the exchange process.
3.2.2 The Sales Era
The next era of marketing evolution is called the sales era because many companies' main priority was to move their products out of the factory using a variety of selling techniques. During The sales era, companies felt that they could enhance their sales by using a variety of promotional techniques designed to inform potential customers about and/or persuade them to buy their products. This type of thinking was initiated by the economic climate of the time.
When Herbert Hoover was elected president in 1928, the mood of the general public was one of optimism and confidence in the U.S. economy. Few people had any reason to believe that prosperity would not continue. In his acceptance speech for the Republican presidential nomination, Hoover said: "We in America today are nearer to the final triumph over poverty than ever before in the history of any land. The poor-house is vanishing from among us."
However October 29, 1929—"Black Tuesday"—marked the beginning of the Great Depression. This was the single most devastating financial day in the history of the New York Stock Exchange. Within the first few hours that the stock market was open, prices fell so far as to wipe out all the gains that had been made in the previous year. Since the stock market was viewed as the chief indicator of the American economy, public confidence was shattered. Between October 29 and November 13 (when stock prices hit their lowest point), more than $30 billion disappeared from the American economy— comparable to the total amount the United States had spent on its involvement in World War I (Schultz, 1999).
The amount of disposable and discretionary income that consumers had to spend on necessities and luxuries also decreased dramatically as the unemployment rate approached 25 percent. Companies found that they could no longer sell all the products that they produced, even though prices had been lowered via mass production. Firms now had to get rid of their excess products in order to convert those products into cash. In order to get rid of products, many firms developed sales forces and relied on personal selling, advertising signs, and singing commercials on the radio to "move" the product. Theodore Levitt(1960), a prominent marketing scholar, has noted that these firms were not necessarily concerned with satisfying the customer, but rather with selling the product. This sales orientation dominated business practice through the 1930s until World War II, when most firms' manufacturing facilities were adapted to making machinery and equipment for the war effort. Of course, the war dramatically changed the environment within which business was conducted. This also changed companies' philosophies of doing business.
3.2.3 The Marketing Department Era
The manufacturing capability of most industrialized countries—except the United States—had been destroyed during World War II. Therefore U.S. firms once again found it relatively easy to sell the products they manufactured because there was little competition from abroad. Armed with sales concepts developed during the sales era, as well as new manufacturing capabilities and large research and development (R & D) departments developed during the war, firms realized that they could produce hundreds of new and different products.
Firms realized that they needed a set of criteria to determine which products would be manufactured and which would not, as well as a new management function that would incorporate many related functions such as procurement, advertising, and sales into one department, the marketing department. It was also at this time that many firms realized that the company's purpose was no longer to manufacture a variety of products, but to satisfy their customers.
In short, during the marketing department era, many companies changed their thinking or purpose from that of manufacturing products to that of satisfying customers. Firms with a customer orientation attempt to create satisfying products that customers will want to buy. Beginning in the 1960's some firms had implemented this customer-oriented philosophy to the point where the marketing department set the agenda for the entire company. These types of firms are referred to as marketing companies.

3.2.4 The Marketing Company Era
Firms that have moved from simply having a marketing department that follows a customer orientation to having the marketing department guide the company's direction are called marketing companies. In marketing companies, the marketing department sets company operating policy, including technical research, procurement, production, advertising, and sales. A press release from Two-Ten News Network (1998) exemplifies the strategy of a marketing-driven firm:
“Atlanta—AGCO Corporation, a leading worldwide designer, manufacturer and distributor of agricultural equipment, today announced management appointments to strengthen and expand its global marketing and sales functions. According to Robert J. Ratliff, Chairman of the Board and Chief Executive Officer of AGCO, "These appointments will strengthen AGCO's position as a marketing-driven company. Marketing is the key function that has been the basis of AGCO's worldwide profitable growth. AGCO's strategy is to vigorously expand our sales and marketing strength around the world while implementing aggressive reductions to manufacturing costs to adjust to industry conditions. These appointments reflect AGCO's commitment to further expand AGCO's market leadership around the world and to maintain profitability."
As can be seen with AGCO, marketing is the basic motivating force for all activities within the corporation, from finance to sales to production, with the objective of satisfying the needs of the customer. Firms that practice this philosophy of bringing all departments together with the objective of satisfying their customers are practicing the marketing concept.
The marketing concept states that if all of the organization's functions are focused on customer needs, profits can be achieved by satisfying those needs. The satisfaction of customer needs can be accomplished through product changes, pricing adjustments, increased customer service, distribution changes, and the like.
Today, some firms take the marketing concept one step further by establishing long-term relationships with their customers, as discussed in the next section.
3.2.5 The Relationship Marketing Era
Relationship marketing is the process whereby a firm builds long-term satisfying relations with its customers in order to retain the customers' loyalty in buying the firm's products. Philip Kotler (1997), a noted author of several books on marketing, has pointed out that the need for customer retention is demonstrated by the fact that the cost of attracting a new customer is estimated to be five times the cost of keeping a current customer happy.
One example of a firm that practices relationship marketing to retain customer loyalty is Saturn. Saturn has been able to retain 60 percent of their customers—meaning that 60 percent are repeat buyers. Melissa Herron (1996) explained that Saturn accomplishes relationship marketing by taking a different view of what it sells. Traditionally, car manufacturers have sold cars, but Saturn expanded its product to include the entire experience—the shopping experience, the buying experience, and the ownership experience. Even if its cars were no better than competitors', the company decided, the entire buying and consumption experience would be better.
This philosophy is made clear in the company's values and mission statement. Saturn's values include commitment to customer enthusiasm, commitment to excel, teamwork, trust and respect to the individual, and continuous improvement. Their mission statement also supports their relationship building philosophy:
"Earn the loyalty of Saturn owners and grow our family by developing and marketing U.S. manufactured vehicles that are world leaders in quality, cost and customer enthusiasm through the integration of people, technology and business systems."
This relationship-oriented strategy is most obvious in the company's advertising and in its pricing philosophy. For example, most car ads highlight the car's features: it's sexy and it's fast or it's comfortable and it's safe. In Saturn ads however, the car is secondary. Greg Martin, a Saturn official, explained that most car companies zero in on the four wheels and the engine, while Saturn's ads tell you you're going to get a good car and you're going to get treated well. The company-customer relationship is enhanced through trust, respect, and quality products (Herron, 1996).
In summary, relationship marketing takes the marketing concept one step further by establishing long-term, trusting, win-win relations with customers in order to satisfy the customer, foster customer loyalty and encourage repeat buying.
(Resources extracted from http://www.enotes.com/business-finance-encyclopedia/marketing-historical-perspectives.)
4.0 Marketing Management Philosophies
The marketing concept and philosophy is one of the simplest ideas in marketing, and at the same time, it is also one of the most important marketing philosophies. At its very core are the customer and his or her satisfaction. The marketing concept and philosophy states that the organization should strive to satisfy its customers' wants and needs while meeting the organization's goals. In simple terms, "the customer is king".
As the philosophy sounds, the concept is not very old in the evolution of marketing thought. However, it is at the end of a succession of business philosophies that cover centuries. To gain a better understanding of the thought leading to the marketing concept, we need to understand about the history and evolution of the marketing concept and philosophy.
There are five philosophies or practices that have been adopted by marketers in the history of marketing management. These philosophies are commonly referred to as production, product, sales, marketing, and societal marketing orientation. These philosophies give marketing actions direction and purpose. They are expressed by the kind of marketing functions performed and the way they are performed. Each philosophy has a particular time when it was dominant, a philosophy did not die with the end of its era of dominance. In fact, all five philosophies are being used today.
4.1 Production Orientation
A production orientation is a philosophy that focuses on the internal capabilities of the firm rather than on the desires and needs of the marketplace. A production orientation means that management assesses its resource. Beside that, companies produce and distribute those products they are able to provide most efficiently. This orientation shows concern for production with little or no concern for customers' satisfaction. This production concept also assumes that there is a market for the product and that supply creates it own demand. Emphasis is placed on product availability and low prices on the production concept. This marketing philosophy holds when consumers have a low or little discretionary income, shortages exist in the economy and there is low competition resulting from a cartel operation or monopoly.


4.2 Product Orientation
This product orientation holds that the organization knows its product better than anyone or any organization. The company knows what will work in designing and producing the product and what will not work. For example, the company may decide to emphasize the low cost or high quality of their products. This confidence in their ability is not a radical concept, but the confidence leads to the consumer being overlooked. Since the organization has the great knowledge and skill in making the product, the organization also assumes it knows what is best for the consumer.
This concept also holds that consumers will favor those products, which offer higher quality, performance and other benefits. This concept is built on the notion that "a good product will sell itself". Here too, the manufacturer does not take into consideration the needs of the consumers during the product design and planning. A characteristic feature of this concept is the production of superior products.
4.3 Sales Orientation
A sales concept is based on the ideas that people will buy more goods and services if aggressive sales techniques are used and that high sales result in high profits. Not only are sales to the final buyer emphasized but intermediaries are also encouraged to push manufacturers’ product more aggressively. To sales-oriented firms, marketing means selling things and collecting money.
This sales concept operates in an economy where there is a rise in the standard of living and given rise in mass production. According to Kotler (1997:19), the sign of the selling concept is to sell what they make rather than make what the market wants. The major features of this concept include hard selling or aggressive selling techniques, use of distribution and promotion gimmicks to woo customers. There is no provision for customer satisfaction.
4.4 Marketing Orientation
The marketing concept is a simple and intuitively appealing philosophy that articulates a market orientation. It states that the social and economic justification for an organization’s existence is the satisfaction of customer wants and needs while meeting organizational objectives. It is based on an understanding that a sale does not depend on an aggressive sales force, but rather on a customer’s decision to purchase a product. What a business thinks it produces is not of primary importance to its success. Instead, what customers think they are buying-the perceived value-defines a business. The marketing concept include focusing on customer wants and needs so that the organization can distinguish its products from competitors’ offerings. This concept also integrated all the organization’s activities, including production, to satisfy these wants. Marketing orientation are also want to achieve long-term goals for the organization by satisfying customer wants and needs legally and responsibly.
The marketing concept recognizes that the company's knowledge and skill in designing products may not always be meeting the needs of customers. It also recognizes that even a good sales department cannot sell every product that does not meet consumers' needs. When customers have many choices, they will choose the one that best meets their needs.
4.5 Societal Marketing Orientation
The philosophy here is that marketers should consider societal consequences of their actions as they strive to meet the needs of their customers. It is a decision making approach that focuses on customers' needs and their societal consequences. It integrates all activities of the organization to satisfy these customers' needs, in a way that is consistent with concern for broader societal consequences. The purpose is to achieve long-run objectives through the satisfaction of these customers' needs, which must be balanced against the needs of society as a whole. This indicates that markets are structured, organic in nature and participants have common and shared needs and goals.
This philosophy states that an organization exists not only to satisfy customer wants and needs and to meet organizational objectives but also to preserve or enhance individuals’ and society’s long-term best interest. For example, in an automobile market, consumers in this market have a common need for mobility, while the sellers of automobiles have need to exchange mobility for something of value. It is structured because it is a factor in the number of buyers and sellers. It is organic in nature because it is influenced by the quantity of goods and services supplied by sellers and purchasing power of the buyers.


5.0 The importance of Marketing
Some people believe that just by being in business they will get clients or customer. They ascribe to the theory that "if they build it they will come." It rarely happens that way. If you don't let people know about your business, not only do you lose but so do they. Every business owner and solo professional needs to understand the importance of marketing. There are several important reasons to study marketing which are marketing plays an important role in society, marketing is important to businesses, marketing offers outstanding career opportunities, and marketing affects your life everyday.
5.1 Marketing Plays an Importance Role in Society
5.2 Marketing is Important to Business
The fundamental objectives of most businesses are survival, profits, and growth. Marketing contributes directly to achieving these objectives. Marketing includes the following activities, which are vital to business organizations: assessing the wants and satisfactions of present and potential customers, designing and managing product offerings, determining prices and pricing policies, developing distribution strategies, and communicating with presents and potential customers. People in all business areas need to be able to communicate with specialists in other areas. Futhermore, marketing is not just a job done by people in a marketing department. Marketing is a part of the job of everyone in the organization. Therefore, a basic understanding of marketing is important to all businesspeople.
5.3 Marketing Offers Outstanding Career Opportunitites
Marketing offers great career opportunities in such areas as profesional selling, marketing research, advertising, retail buying, distribution management, product management, product development, and wholesaling. Marketing career opportunities also exist in a variety of nonbusiness organization organizations, including hospitals, museums, universities, the armed forces, and various government and social service agencies. As the global marketplace becomes more challenging, companies all over the world and of all sizes are going to have to become better marketers.

5.4 Marketing Affects Your Life Everyday
Marketing plays a major role in your everyday life. You participate in the marketing process as a consumer of goods and services. About half of every ringgit you spends pays for marketing costs, such as marketing research, product development, packaging, transportation, storage, advertising, and sales expense. By developing a better understanding of marketing, you will become a better-informed consumer. You will better understand the buying process and be able to negotiate more effectively with sellers. Moreover, you will be better prepared to demand satisfaction when the goods and services you buy do not meet the standards promised by the manufacturer or the marketer.
In conclusion, marketing can be that simple. It is about relationships. You have to build a good relationships with others people especially your friend. Of course your friends may not be in your target market but they may know someone who is in your target market or someone who could be a referral source for you. It is said that everyone knows about 250 people and each of them knows 250 etc. Marketing can be as simple as tapping into your social network and asking people to help you. The importance of marketing to any business venture cannot be underestimated.
6.0 Social Responsibility
Nowadays, social responsibility is not a new things especially to corporate business world. In fact,it is a good practice to the company itself due to their long term benefits they will get by doing this noble job. Besides, by doing this the company also can increase the good values of ethics that related with management which is immoral, amoral and moral. Firstly, corporate company should gives full attention due to this responsibilities to their employee. For an instant gives emergency leave to some cases such as family member’s death, sick leave and others.
Other than that, company also should prepares at least basics accommodations to employees such as pantries, prayer rooms for the muslims, cafĂ©,and comfortable toilets. It is good if the company can provide special transports too such as busses to fetch their employee every work day for free. It also can make sure that each employee will not come late for work everyday. Other than that, the company also can send their selected employees to suitable seminar such as motivation seminar to increase their productivity in work. Not only that, the company also can have a family day together with all the employee’s family. MNRB Holdings Berhad had a family day with all of their employee every year with different themes. This activity held to create close relationships with all of them. Although it is only for a few days, but it gives such a sweet memories to them and this could increase their motivation and spirit to work harder in future. As an example, HPA give opportunities to their club member’s children who wants to pursue their education in diploma. The courses provided is Diploma in Usuluddin. They also provided ‘Pengajian Tahfiz/Akademik’ for primary and secondary schools. With all these social responsibilities to the employees, it also could motivate them to work harder, more effective and efficient.
Society is a major element in every company because they are the consumer who use the companies products or services. As a corporate company, they should take a good care to their cutomers so that they would not go for another products or services. Thus,it is important for them to gives social responsibilities to the society. This include sponsorship such as television programme, opening of any occasion ,competition, parties and others. For an example, Hotlink is one of the biggest company in Malaysia had sponsored many television programmed such as astro prgramme which is ‘Akademi Fantasia’ for many seasons already. Besides that, Hotlink also sponsored ‘Mentor’ programmed from TV3. By sponsoring the televisyen programmed, Hotlink as a corporate company have helped them a lot to create, develop and varified the programmed. This can improves the programmed and becomes more creative and exciting to attracts more viewer.
Other than that ,the corporate company also can help the society who belongs to low caste by giving scholarship to those who gain good results in examinations. This is done by Petronas who gives scholarship to excellent students that achieves good results in Sijil Pelajaran Malaysia(SPM) to be absorbed to their own university which is Pertonas Technology University.It is one of an honoured job in social responsibilities to the society.
In a real life everything can happen such as accident that cause to death, injuries, disasters like land slides, tsunami, floods, burning, war victims and many more. Takaful Ikhlas had build up a special fund to help earthquake victims in Yogjakarta. The donations includes money, cloths and foods to the victims. Corporate company are also encourage to help this fortuneless people such as orphans, old folks homes, and rehabilitations centres. This can gives opportunity to the corporate company by giving some donations to the victims as their social responsibilities. As a matter of fact, the donations given can ease the burden of the victims and unlucky persons..During the last Ramadhan month, Jakel Sdn Bhd collaborate with Dewan Bandaraya Kuala Lumpur (DBKL) to distribute ‘Bubur Lambuk’ for free to the users of Jalan Masjid India.During this bless month,Siti Nurhaliza Production also held a beaking fast function with an orphans.Faiza Sdn Bhd is one the most company that frequently donates to unfortunate people through Bersamamu programmed from TV3. Hopefully, the corporate social responsibilities will continue till the end.

7.0 The Definition of Social Responsibility
When we talk about responsibilities it means duty. Having responsibilities meaning duties owed to other people, or perhaps organizations. These duties might be the general duties that human beings owe to one another. In either case, whether it is general or role specific, we have responsibility in what we might call ‘duty owed’ sense. With it, there is an essentially forward-looking perspective. To ‘have a responsibility’ is to be committed to behaving in certain ways in the future, to fulfill the duty constituting that responsibility. If someone can be relied upon to do so, he or she is commended as a ‘responsible person’.
Social responsibility is the last and the broadest question about duty. Actually it is all about duties to the society as a whole. An answer would amount to nothing less than an account of what the nature of business activity should be. It would be prescribing the essential character of that activity. This is because duties of every kind are always relative to some wider purpose which they are designed to fulfill. For example, since doctors are duty bound to treat the sick, the wider purpose their duty fulfills is that of relief of sickness. So too with businesses, the purpose is to explain their duties in relation to society is to prescribe their function in the society. It is to say what purpose or purposes they should fulfill within the workings of society. For example, Maybank Bhd was contributing RM1 million towards a partnership for tiger conservation with the Malaysian Conservation Alliance for Tigers (Mycat). This is one of the social responsibility that have been made by Maybank.





TIGER SUPPORT: Megat Zaharuddin (right) with Dr. Kae at the partnership launch
The conclusion for the definition is a kind of verb to choose and take action that can give benefits to the organization and society peaceful and importance.

8.0 The Obedience and Standardization for the Corporate Social Responsibility
8.1 Leadership Concept through Byword
The top management must shows the good bywords to their members in the company like the company workers or the other people outside the company like the society. The managers must give the good example that be ethics to the general environment and moral environment. For example the company workers, the society and public, the competitors, the suppliers and so on. For an example, Tan Sri Syed Al-Bukhari had always shows a good byword to his workers. He always gives his workers talks or advices about religious. Moreover, he also gives sponsorships for the excellent students and this will make the society and the competitors be admired him as a role model.
8.2 Ethics Code
Ethics code is one of formal statement organization values related to ethics issues and social issues. This ethics code will influence organization culture like, organization responsibility, customer services and the quality of product that need to be produced. So, the top management should highlight the rights procedures that need to be follows to handle anything in ethics issues. For the example, the company should have the ethics code on how to get the contract, giving money donation and obey to the laws.
Then, existing ethic committee . This committee are the executives managers that be given a task to supervise the practice of organization ethics. The aspects that be supervise are the decisions that have been made and related to the ethics and disciplining anyone of the person that have been broke the organization ethic rules.
8.3 National Integrity Plan
The main focus of doing this plan is to cultivate and manure ethics culture and integrity to the all Malaysia society. This plan has been launched by Tun Abdullah Ahmad Badawi on 23rd April 2004. It is consistent to the fourth challenge in Wawasan 2020.

9.0 The benefits of Social Responsibilities in Marketing
Social responsibilities is closely related and play an important role in marketing.As we know,good strategies in marketing will bring a lot of benefits to the company itself.As a company,they should give priority in their social responsibilities to enhance the marketing activity and become more advance.As an example,by giving sick leave or emergency leave to the employee they will feel more appreciated by the company.As an assets to the company,this makes them more eager to get back to work and perform the best for the company.By that,it is easier to attract and retain them as an employee in the company.Futhermore,it is such a waste for the company to employ new workers in a short periods.So,by taking good care in social responsibilities,they can keep the experience employee for a long time.With that,the quality of product or services produce by the company will not decrease but increase.Indirectly,the customers also will continuously buy the products or services from the company.Next,the company will gain more and more profits in the future.
Other than that, employee’s wages is also becoming a hot topics within the employers.Moreover,most company often ignore this issue although this is their responsibilities to take care of the employee’s welfare.As we can see,there are many consequences based on this issue.For an example,they keep on coming late for work,not productive in their work,perform badly in their work and many more.This is all mostly happened because of lack on social responsibilities to the employee.To some extend,marketing activity will also be affected where the company’s target cannot be achieve as the customers go for another products when their quality’s decline.Wwn this happen,they are actually in a big problem where it makes the company’s targets difficult to achieve.This will not only affect the company’s target,it will also decrease the country’s economy.If this continuously happened,they company might be bankrupt too.As a matter of fact,if the company doesn’t want this to happened,they should gives priority to this issue to prevent this from happened.
Not only that,there are also some companies that takes social responsibilities as an opportunity for them to enhance their brands image such as advertise their product or services at bus stands,street advertisement,and many more.There are also some companies that sponsors occations,television programmes, and parties.This is actually promoting their products or services to people.By doing this,they are actually build a positive image to the society.It will integrate the society’s interest to look up more on the company’s products or services.This can bring about many benefits such as increase in profit to the company itself.Moreover,they can also attract more people to use their company’s product or services.Besides,this could give them opportunity to look up for another good chances such as expanding their business to another level like open up new branches in other parts of the country.With that,they will grow up more and more in the future.
The other benefit that the company can get from being socially responsibilities is the company can increased their market share. According to Carlton O’Neal market share is the proportion or the percentage of the total available market or market segment that is being serviced by a company. It can be expressed as a company’s sales revenue (from that market) divided by the total sales revenue available in that market. For every company the most important thing is to increase their company market share. The main advantage of using market share as a measure of business performance is that it is less dependent. How can these company increasing their market share? One of the ways is being socially responsibilities. The companies that simply do everything they can to boost the profits will end up increasing social welfare. In circumstances in which profits and social welfare are in direct opposition, an appeal to corporate social responsibility will almost always be ineffective, because executives are unlikely to act voluntarily in the public interest and against shareholder interests. For example the company like PepsiCo believe if their do well they tend to share more and give back more to their community.
When the market share increasing, it will attract the investors to invest in the company. The increasing of market shares shows the good performances of the company. This will make the investors feel more confident to invest because they know that they can the profits. It is important for each company to have investors because they can expand their operation and variety their marketing activities to get more profits. Besides, the increasing market share can make the shareholders in the company still remain. This is important because they are the person which give the contribution in the company and have powers. If they lose their confidence to the company and surrender from the company it will give a bad perception about the company to the other people outside the company. Then, with the good market share the company can make loans from any of the bank to expand their company, product and so on. This is because the bank know that the company afford to pay back their loan.
Lastly, the company can reduce their company operating cost. Why this thing can be happen? It is because of when the initiatives aimed at improving environmental performance it also can result in lower costs through more efficient use of energy, less use of materials, and lower disposal costs. When costs are lower from revenue it can give more profits to the company.

imvu

skang ni sy bz gn imvu..he3..best kot...chat suke2..hahaha
mcm2 org jumpe..
pegila join kalu busan sgt..he3
best
asgment lak tggl management esok..
tutor akaun jumaat
n kenegaraan nex week
yay!!
abes sume tugasan
eh..kertas kerja jumaat ni..he3
alhamdulillah..

Saturday, September 18, 2010

finish~

ape yg finish??CUTI la..!!!
arghh...aq nk blek upsi tp aq tkot mghadapi sume asgment..huhuhu...sob3..
ya Allah tabahknla hatiku...
hurmm...
cti ny mmg aq raye sakan r en..hehehe
plg best xsgka dpt join konvoi maahad..idup aq pnuh dgn kejutan..
kih3
Alhamdulillah...
best gle rye gn dak2 maahad..betaun xjmpe kot..
pastu td bru je dak skul rndh dtg rye uma aq..wow..
hahaha
arina n shakirah..thanx korg..hihi..gn shakirah dh 8 taun kot xjmper..
nk g uma shikin tp de xd kt uma la..
sok dh blek upsi..abes la sume rayeku..hehehe
kt upsi nk raye gk..tp asgment byk la..gpun nk dpt dekan
hehehe
arap2 lum telambat agy larh..
cuti nie duk mcg ben jak tiap2 ari..hahahaha
malunye lau tesermpk gn de kt upsi t..
k r tuh je kot..hihihii

Monday, September 13, 2010

syoknye raye...~

hehe
raye thun nie best sgt2
sbb sume nye bekumpul
kcuali paksu..tp paksu xde ank lg..
hehehe
tiap2 thun ade paksu..rindu lak..ngeh3
tp mmg best r..byk gle tgkp gmbr thun neh..be4 neh bese2 jep..
hehehe
xtau cmne nk ungkap kebestan nye...ibu,makngah,maklang,mak teh,mak itam..untgnye dpt makcik sportng2..ckp lps je..xde smpn2 neh..hihihi..best.best.best
paklang pndi msk..siap uat beriani ag..
uk j jrg kt mah..
kitorg rye uma abol fist tym dpt lalu kot pintu depn..hahaha...pemndgn lawa kot..ape lg..kitorg anak2 dara neh begmbr la..hik3...fist tym gk dpt duet rye byk kt uma syeikh tu..cian tg0k abol..sedeh sgt..hhuhuhu
mlm rye owg takbir kte n kakwa melalak lgu rye
kuang3
pg besoknye ujan lebt gle
ish3
thun neh fist tym tgkp gmbr gn abg2 sdre
wa3
xmalu lak thn neh..hehehe...
myb sbb dh krus kot..keykinn tuh betmbh sket..alhamdulillah..

ha, ni nk cter k xnk erk..huhuhu
mls r plak cte sal ben..xpela..biala ku pendm shj..ekeke

bestnye raye thun neh...hehehee..owg dtg uma un aq la yg plg menyibuk tayang muke
lyn ttmu..
hahaha
tiap2 thun pn cmtue..
tu la kje aq..nk arap adk2..hhuhu..tah ble
tp lau ttmu laki besau2..ta knl..sorila nk lyn en..duk perap dlm blik je r..
hehhehe
thun neh mkn byk gle..sume rendg sapu..tiap2 uma..hahaa..kueh x mint sgt..hehehe
lg nk sori per?
asgment tah ble la..wa3
lg2...
sy dh lpe kt afiq
hahahaha
sonoknyer...
iye2 je r tiqah tu..nk sedpkn ati kot..kah3
tp da xksa la..da xde windu2 nk mcg ..ekeke
iq lak??hmmm...tah...biala de..mls cte..rye un erm ari bemaafan tp tahla..biala
im single...tkot sgt nk kaple lg..
muke cmni sapela yg nk..
xpcye kut..
huhuhuhu
sy dh gntok la...
mau tdo..uhu~~~

Sunday, September 5, 2010

camat ari raye..

sy dh mls la nk tulis blog ble blek uma...gpun myb sbb sy mmg dh xkontek de kot...jd xd mud nk uat blog..ahahaha..pelik tol..pe kaitan de gn blog eh...uhu~
dlu un ble da lost gn de xuat blog dh..pelik larh...huhuhu

Thursday, September 2, 2010

sepi..

huhu..
knp aq xley lpekn de ek..hati aq meronta2 suh luahkn pasaan aq kt dy...tp aq xmmpu..xbole..aq xnk jd pmpuan murahn..huhuhu
erm..jth r mruh aq lau aq btau de...erm..aq nk tye pe pasaan de kt aq spy aq tawu kalu de xske kt aq..xdela aq prasan yg de suke kt aq..huhuhu..knpla de hadir dlm idup aq blek...
tp aq xmmpu nk bg mcg kt de..aq xleh..uhuhu..nk send je mzt xleh..
ermm...sbrla atiqah..mse pnjg lg..kalu ad jdoh x kmane...
sbrlah hati...
lau trus trg t lg malu taw...huhu..
xpela...
aq xnk pasaan ni...erm..tolgla pg...
atiqah,,,sbrla ye...thnla..lme2 ilgla...lau x ilg..sbr je la..Allah nk uji...
ya Allah..tbhknla hatiku...
jika de ditakdirkn utkku maka kau peliharalah hubugn kmi..jika de x dtakdirkan utkku..jauhkan aq dr mengingatinya,,..
ermm...knpla dugaan ni dtg kembli..
sbrla tiqa..sbr ye...

Wednesday, September 1, 2010

berakhirnye sebuah cerita...

td on9..tetbe trase nk tgok profile radzi..then ade kemsukan ambilan disember uitm..aq apply..hurmm...aq konfius..aq imnt sgt akaun..dlu,pg bank nmpk akauntan kt blakg tuh..aq nges sbb aq xkn ade pluang jd cm dowg...ni je r pluang aq..wpun akaun susa tp aq ykin aq mmpu bwk...tp brat dugaannye..upsi ni dh ckup slesa sgt..aq x besyukur k??hurmm..ya Allah berila hambamu petunjuk...
gpun aq ase nk single cmpy mati r..xd spe nk pompuan cm aq..better aq amek kos akaun..bz..kje un bz..jd aq leh isi mse aq tnpa pkir kawen..huhu

mlm ni..be4 isyak aq mcg de...de bls..aq tye pndpt de..tp de dh x bls...erm..mgkn aq mmg x pentg dlm idup dy...aq j yg syok sendri...de xpna ksa kt aq un...

aq janji aq xkn mcg de dh..biala..aq nk lpekn de..aq ase cm xmau jep masuk uitm..wpun tuh cte2 aq..aq xnk tjmpe de ag...aq xnk dekt gn de..erm..rye un bia je r..emm..aq malu,..ckupla cmpy cnie..ya Allah..jika dia x dtakdirkn utkku..jauhknla aq dr memikirkn de...smoga de bahagia n xde ape2 bnd bruk blaku kt de..sbb aq syg de...ya Allah...smoga satu saat nnt, aq dpt lpekn de...

Tuesday, August 31, 2010

video