JAMAL, AMIN & PARTNERS

C h a r t e r e d Ac c o u n t a n t s

CLIENT
YEAR ENDED
SUBJECT

: PEMBINAAN SEWASA SDN BHD

: 31 DECEMBER 2014
: WORKING BALANCE SHEET

CLIENT
31/12/2014
RM
CURRENT ASSETS
Others Debtors & Prepayment
Bank ~ Maybank Ampang Park
Amount Due From Related Company
CURRENT LIABILITIES
Others Creditors & Accruals
NET CURRENT ASSETS
FINANCED BY CAPITAL
Share Capital
Retained Earnings

3,290,457.80
3,053.70
226,300.00
3,519,811.50
13,300.00
3,506,511.50
3,506,511.50
1,000,000.00
2,506,511.50
3,506,511.50

ADJUSTMENT
Ref.

DR
RM

Ref.
-

AJE 1

DATE
PREPARED BY
REVIEWED BY

NT
CR
RM
3,000.00
(3,000.00)
(3,600.00)
(3,600.00)

AUDITED
31/12/2014
RM
3,290,458
3,054
226,300
3,519,812
16,300.00
3,503,512
3,503,512
1,000,000
2,502,912
3,502,912

: 14 APRIL 2015
: AINA
:

AUDITED
31/12/2013
RM
3,290,458
5,750
226,300
3,522,508
11,000
3,511,508
3,511,508
1,000,000
2,511,508
3,511,508

DIFFERENCE
RM
(2,696.00)
(2,696.00)
5,300.00
(7,996.00)
(7,996.00)
(8,596.00)
(24,680.00)

%
(47)
(0)
48
(0)
(0)
1

JAMAL, AMIN & PARTNERS

C h a r t e r e d Ac c o u n t a n t s

CLIENT
YEAR ENDED
SUBJECT

: SINAR DIAN SDN BHD

: 30 JUNE 2015
: WORKING STATEMENT OF PROFIT & LOSS

OTHER INCOME
EXPENSES
Audit Fee
Bank Charges
Filing Fee
Secretary Fee
Miscellaneous Expenses
Tax Fee
Service Tax

CLIENT
30/06/2015
RM
1,060

44
150
1,200
691
2,600
426

5,111
NET PROFIT/(LOSS)

(4,050)

ADJUSTMENT
DR
RM

Ref.
-

AJE1

3,600
-

3,600
(3,600)

Ref.
###

RETAINED PROFIT/(LOSS) B/F

RETAINED PROFIT/(LOSS) C/F

411,209
407,158

(3,600)

DATE
PREPARED BY
REVIEWED BY

NT
CR
RM
-

AUDITED
30/06/2014
RM
###

3,600
44
150
1,200
691
2,600
426

(7,650)

: 1 SEPTEMBER 2015
: AFIQAH
:

AUDITED
30/06/2014
RM
3,561

DIFFERENCE
RM

%
(3,561)

3,600
55
300
1,200
830
2,900
486

(11)
(150)
(139)
(300)
(60)

(20)
(50)
(10)
(12)

9,371

(4,221)
(1,840)

(45)
32

(5,810)

411,209
403,558

417,019
411,209

(5,810)
(16,092)

(1)
(108)

SINAR DIAN SDN. BHD.

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2015
INDIRECT METHOD
INVESTMENT
2015
2014
RM

1,000,000
1,000,000

OTHER
INVESTMENT
213,920
213,920

SHORT TERM
INVESTMENT
11,114
10,053

OTHER RECEIVABLES
PREPAYMENTS
110,024
133,948

BANK
BALANCES
57,846
42,933

1,060

(23,924)

14,913

1. Cash flow from operating activities

Profit before taxation

(7,650)

Adjustment for:
Depreciation
Term loan interest
Operating loss before working capital changes

68,994
61,344

Changes in working capital:Trade Debtors

Other Debtors
Other Creditors
Cash generated from operations

23,924
(300)
84,968

Interest paid
Net cash from operating activities

23,924

(68,994)
15,974

2. Cash flow from investing activities

Quoted Investment
Investments In Associates Company
Short Term Investment
Net cash from/(used in) investing activities

(1,060)
(1,060)

(1,060)

3. Cash flow from financing activities

Dividend paid
Net cash from financing activities
Net increase in cash & cash equiv
Cash and cash equivalent at 1 July 2015
Cash and cash equivalent at 30 June 2015
Cash and cash equiv at the end of the financial
year comprised :
Cash and bank balances
fixed deposit

14,913
42,933
57,846
2015
57,846

(14,913)
-

57,846
-

Check
OTHER PAYABLES/
ACCRUALS
(189,345)
(189,645)

SHARE
CAPITAL
(800,000)
(800,000)

RETAINED
EARNINGS
(403,558)
(411,209)

300

7,650

(7,650)

(7,650)
68,994
23,924
(300)
(68,994)
(1,060)
(14,913)
(0)

68,994

(300)

(68,994)

Client:
Year Ended:
Subject:

NEXT SPHERE SDN. BHD.

31/12/2014
Summary Review Memorandum

INTRODUCTION:
We are required to conduct a statutory audit of NEXT SPHERE SDN. BHD. for the year ended 31st

was incorporated with an authorised capital of RM1,000,000 authorised share capital and paid-up c
The Company's principal nature of business are information and communication technology
significant changes in the nature of these activities during the year.
The Shareholders of the Company are as follows :
Name of Shareholders
1. Nuruz Zakiah Binti Md Zin
2. United Flagship Sdn. Bhd.
Total
The Directors who serve the Company for the year ended 31st December 2014 are as follows :
1. Dato' Mohd Zakhir Siddiqy Bin Dato' Sidek
2. Nur Syazlinda Binti Zakaria
The financial results of the Company for the year are as follows :

Revenue
Less : Cost of Sale
Gross Profit
Add : Other Income
Less : Other Operating Expenses
Profit/(Loss) Before Tax
Less : tax
Loss for The Year

2014
RM
2,358,944
1,519,913
839,031
886,426
(47,395)
(47,395)

There is an revenue recognised by Next Sphere Sdn. Bhd. amounted to RM2,358,944 in current yea
amounted RM1,464,279 while the expenses amounted RM886,426 represents by staff cost of RM61
RM64,721 and other expenses amounted to RM211,018.

SIGNIFICANT ACCOUNT AND AUDITING MATTERS

Client:
Year Ended:
Subject:

NEXT SPHERE SDN. BHD.

31/12/2014
Summary Review Memorandum

1. CASH AND BANK BALANCES: RM501,581 (2013: RM256,823)

Cash and bank balances refer to cash in hand and bank balances in Maybank, increased by 95% or
amount of bank. This is because received payment made by Dewan Bandaraya amounting to RM 4
2. TRADE RECEIVABLE: RM56,394 (2013: RM228,890)

Trade receivable balance decreased significantly by 76% or RM181,496 due to Kementerian Sain
been fully repay the debt to the Next Sphere Sdn. Bhd. in the year.

Client:
Year Ended:
Subject:

NEXT SPHERE SDN. BHD.

31/12/2014
Summary Review Memorandum

3. OTHER RECEIVABLES AND PREPAYMENTS: RM826,530 (2013: RM967,663)

Other Receivables have decrease for current year due to decrease in Work In Process of MBJB Proje
the project have been recognised about 26%. Moreover, there is no movement for the amount of o
prepayment since 2012 amounting to RM 111,759. But in the current there is addition of deposit TN
client unable to explain the nature of the amount. The matter raised in OSM.
4. TRADE PAYABLES: RM86,728 (2013: RM342,030)

Trade payables balances showed a substantial reduction by 75% or RM257,941 due to Next Sphere
to the AAC Distribution Sdn. Bhd., Basic Gateway Sdn. Bhd. and Power Logic (M) Sdn. Bhd. in the cu
year.
5. OTHER PAYABLES AND ACCRUALS: RM1,796,480 (2013: RM1,622,362)

Other payables consist of amount that brought forward from 2011. Client unable to explain the nat
there is unknown creditor. There is no adjustment made by client where there are separate accoun
Services where they are same entity. Those issues raised in OSM.

CONCLUSION

Based on audit work done and all information obtained, in our opinion, the financial statement o
year ended 31st December 2014 is true and fairly stated and also properly drawn up in acco
Reporting Standard (PERS) and Companies Act, 1965 in Malaysia.

Date:
Prepared by:
Reviewed by:

12/6/2015
ASKA

he year ended 31st December, 2014. The Company

apital and paid-up capital RM1,000,000.

cation technology services. There have been no

No. of Shares
500,000
500,000
1,000,000

%
50
50
100

are as follows :

2013
RM
1,761,428
872,416
889,012
584,004
305,009
62,859
242,150

Difference
RM
%
597,516
34
647,497
74
(49,981)
(6)
302,422
52
(352,404)
-116
(62,859)
-100
(289,545)
-120

8,944 in current year. Besides, there cost of sales

y staff cost of RM610,687, loan interest of

Date:
Prepared by:
Reviewed by:

12/6/2015
ASKA

ncreased by 95% or RM244,757 due to increase of

amounting to RM 406,190.

o Kementerian Sains and Teknologi Inovasi (MOSTI)

Date:
Prepared by:
Reviewed by:

12/6/2015
ASKA

ocess of MBJB Project. In current year, the cost of

for the amount of other receivables and
ddition of deposit TNB amounting to RM 8,100. The

due to Next Sphere Sdn. Bhd. has made payments

) Sdn. Bhd. in the current year compared to last

e to explain the nature of other creditor where

re separate account of Imatera Didital Image

nancial statement of Next Sphere Sdn. Bhd. for the

y drawn up in accordance with the Private Entity

JAMAL, AMIN & PARTNERS

C h a r t e r e d Ac c o u n t a n t s

CLIENT
YEAR ENDED
SUBJECT

1
2
3
4

:SINAR DIAN SDN. BHD.

: 30 JUNE 2015
: OTHER RECEIVABLE & PREPAYMENT

Ketua Pengarah Hasil Dalam Negeri

United Flagship Sdn Bhd
Anekasaga Resources Sdn Bhd
Pembinaan Sewasa Sdn Bhd
Total

CLIENT
30/06/2015
RM
1,924
82,101
18,000
8,000
110,024

OBJECTIVE:
1) To ensure the existency of other receivables & prepayment
2) To ensure the other receivables & prepayment are recorded in correct amount, period and accoun

ANALYTICAL REVIEW:
Other receivables & prepayment balance decreased significantly by 93% or RM23,924 due to Tax Re

BASIS
COVERAGE

: Select all amount for Other receivables & Prepayment

: RM100,101
x 100%
RM110,024
: 91%

FINDINGS:

1) During the year, Other receivables & prepayment comprise of MBJB. There is an outstanding am
prepayment and the performance of company to collect the payment.

Based on our observation, the result from subsequent receipt test, we concluded that Sinar Dian S

CONCLUSION

Based on workdone, I'm of the opinion that the above amount a

WORK DONE:
Casting Checked
Agreed to General Ledger as at 31/12/2014
Agreed to Last Year Report

DATE
PREPARED BY
REVIEWED BY

REF.

ADJUSTMENT
DR
REF.
RM
-

CR
RM
###
###
-

AUDITED
30/06/2014
RM
1,924
82,101
18,000
8,000
110,024

:1
: AF
:

AUDITED
30/06/2013
RM
25,848
82,101
18,000
8,000
133,948

d account.

to Tax Recoverable of Ketua Pengarah Hasil Dalam Negeri been fully repay the debt to the Sina Dian Sdn

nding amounted to RM23,394 referred to MBJB. We had done subsequent receipt test which to ensure the

nar Dian Sdn. Bhd. can collect the payment 91%.

amount are true and fairly stated.

: 1 SEPTEMBER 2015
: AFIQAH

DIFFERENCE
RM
(23,924)
(23,924)

%
(93)
(18)

ian Sdn. Bhd. during the year.

ure the existancy of other receivables &

JAMAL, AMIN & PARTNERS

C h a r t e r e d Ac c o u n t a n t s

CLIENT
YEAR ENDED
SUBJECT

1
2
3
4
5

: SINAR DIAN SDN. BHD.

: 30 JUNE 2015
: OTHER PAYABLES & ACCRUALS

Dato' Zakhir Siddiqy Bin Sidek

Sensatimur Sdn Bhd
Arena Antara Sdn. Bhd.
Mark Corporate Consultancy Sdn Bhd
Jamal, Amin & Partners

Total

CLIENT
30/06/2015
RM
138,515
17,000
30,000
230
-

A
REF.

AJE1

185,745

OBJECTIVE:
1) To ensure the existency of Other Payables & Accruals
2) To ensure the trade payables are recorded in correct amount, period and account.

ANALYTICAL REVIEW:
Trade payables balances showed a substantial reduction by 75% or RM255,301 due to S Sdn. Bhd. h
Bhd. in the current year compared to last year.
BASIS
COVERAGE

: Select two the highest amount for Trade Payables

: RM74,470
x 100%
RM83,442
: 89%

FINDINGS:
1) There are significant decreased by 75% or RM255,947 due to no balances for AAC Distribution

There are significant decreased by 75% or RM255,947 due to no balances for AAC Distribution

2) The highest trade payables represents by KosMar Padu Sdn. Bhd. amounted to RM44,470 (53%)

3)

4)

5)

6)

7)

CONCLUSION

Based on workdone, I'm of the opinion that the above amount are true

WORK DONE:
Casting Checked
Agreed to General Ledger as at 31/12/2014
Agreed to Last Year Report

DATE
PREPARED BY
REVIEWED BY

ADJUSTMENT
DR
REF.
RM
-

CR
RM
3,600.00

3,600.00

: 1 SEPTE
:
:

AUDITED
30/06/2014
RM
138,515
17,000
30,000
230

AUDITED
30 /06/2013
RM
138,515
17,000
30,000
530
3,600.00

185,745

189,645

to S Sdn. Bhd. has made payments to the AAC Distribution Sdn. Bhd., Basic Gateway Sdn. Bhd. and Pow

AC Distribution Sdn. Bhd., Basic Gateway Sdn. Bhd. and Power Logic (M) Sdn. Bhd. in the current year c

AC Distribution Sdn. Bhd., Basic Gateway Sdn. Bhd. and Power Logic (M) Sdn. Bhd. in the current year c

RM44,470 (53%), followed by Gurusoft Technology Pte. Ltd of RM30,000 (36%) and others amounted to R

e amount are true and fairly stated excepted for the issues raise in OSM.

: 1 SEPTEMBER 2015
AFIQAH

DIFFERENCE
RM

%
(300)

(57)

(3,900)

(2)

. Bhd. and Power Logic (M) Sdn.

e current year compared to last year.

e current year compared to last year.

rs amounted to RM9,618 (11%).

JAMAL, AMIN & PARTNERS

C h a r t e r e d Ac c o u n t a n t s

Name of Company : SINAR DIAN SDN. BHD.

Period/Year end : 30 JUNE 2015
Subject : Income Tax Computation

RM
+

RM
-

Profit before taxation

Other Income
Adjustments :
Non-Allowable Expenses
Service Tax
Secretarial fee
Tax Fee

426
1,200
2,600
4,226

Adjusted Business Profit/(Loss)

CAPITAL ALLOWANCES
Unabsorbed Capital Allowance b/f
Initial Allowance
Annual Allowance
Absorbed capital allowance
Unabsorbed Capital Allowance c/f

Statutory Business Profit

BUSINESS LOSS
Unabsorbed Business Lossess b/f
Current Year Loss
Absorbed Business Lossess
Unabsorbed Business Lossess c/f
Add : Interest Income
Chargeable Profit

251,436
3,424
254,860

Income Tax Payable @ 20% thereon

Date
Prepared by
Reviewed by

: 1/9/2015
: AFIQAH
:

Tax Reconciliation
20%

RM
(7,650)

(1,530)

(7,650)

4,226
(3,424)

1,057
(474)

(3,424)

3,424

299
299

856

75

383

JAMAL AMIN & PARTNERS

Chartered Accountants
CLIENT
: SINAR DIAN SDN. BHD.
YEAR ENDE: 30 JUNE 2015
SUBJECT : TAX LEAD

Balance B/F-Tax Payable

Tax Recoverable
Provision for the year

2013

2014

(43,870.00)
-

39,954.00
-

Under / (Over) provision prior year

Under / (Over) provision

Additional Tax Section 107C(10)

Total

###
-

As per Form J / C

39,954.00
-

Payment Made - Previous

Payment Made - Current
Payment made - Balance Tax Payable

Installment CP204-Previous
Installment CP204-Current

Tax Refund

Deffered Taxation

Client Adjustment

Balance C/F - Tax Payable

- Tax Recoverable

workdone :
^ Tax Computation
CP204 - Tax Installment
Checked Opening Balance to LYWP

39,954.00
-

Date : 1/09/2015
Initial : AFIQAH

2015

B/S

39,954.00
-

I/S

39,954.00
-

39,954.00

39,954.00

39,954.00
-

39,954.00
-

JAMAL, AMIN & PARTNERS

C h a r t e r e d Ac c o u n t a n t s

CLIENT
YEAR ENDED
SUBJECT

: NEXT SPHERE SDN. BHD.

: 31 DECEMBER 2014
: SALES

CLIENT
31/12/2014
RM
349.00
103,799.30
166,037.25
406,190.00
38,026.56
662,843.54
52,613.80
929,084.83
-

Sales
MOH-CM
MOH-EQUIP
MOH-PM
MOSTI
DBKL-Entry Pass
DBKL-E-Akses 1
MBJB - Sales
DBKL-Server
Jabatan Alam Sekitar
Revenue
Sales
Total

AD
REF.

2,358,944.28

OBJECTIVE:
1) To ensure the existency of sales by Next Sphere Sdn. Bhd.
2) To ensure the sales are recorded in correct amount, period and account.

ANALYTICAL REVIEW:
Sales balances increased significantly by 34% or RM597,516 due to a new agreement signed betwee

BASIS :
COVERAGE :

: Select three the highest amount for sales.

: RM1,998,118
x 100%
RM2,358,944
: 85%

FINDINGS:

1) During the year, the highest amount in sales represented by Jabatan Alam Sekitar amounted to RM
(21%).
2) Based on our observation, sales of DBKL amounted to RM406,190 refers to ICT hardware
improvement and expansion of the use of staff attendance records management system (E-Akses
In the current year, Next Sphere Sdn. Bhd. had received payment from MBJB of RM406,190 on

3) Based on our observation, MBJB amount amounted to RM662,844 represented by:

a) Monthly maintenance services for December 2013 amounted to RM56,39

b) Monthly maintenance services for June 2014 amounted to RM56,394 (11t
+ Second maintenance claim for kerja-kerja awalan of RM6,650
Test checked has been done to the invoices no. 004 and 011 thus, we were satisfied.
4) There is an agreement and tender acceptance letter (for supplies / services) between Next Sphere

Purpose = Supplying, testing and commissioning of 95 units of rugged tabl

Total = RM929,084.83
Contract Period = 36 months
Start = 22/7/2014 until 21/7/2017
Test checked has been done to the invoice thus, we were satisfied.
5) We had done test check the invoices taken up in general ledger to select the last three samples in

CONCLUSION

Based on workdone, I'm of the opinion that the sales amount are true and f

WORK DONE:
Casting Checked
Agreed to General Ledger as at 31/12/2014
Agreed to Last Year Report

DATE
PREPARED BY
REVIEWED BY

ADJUSTMENT
DR
REF.
RM
-

AUDITED
31/12/2014
RM
349.00
103,799.30
166,037.25
406,190.00
38,026.56
662,843.54
52,613.80
929,084.83
-

2,358,944.28

CR
RM

:
:
:

ment signed between Next Sphere Sdn. Bhd. and Jabatan Alam Sekitar, Kementerian Sumber Asli dan Alam

tar amounted to RM929,085 (46%) followed by MBJB of RM662,844 (33%) and DBKL for entry pass pro

to ICT hardware delivery of RM371,190 and improvement of functional application system of RM35,

t system (E-Akses System). We had done test checked to the invoice thus, we were satisfied.

of RM406,190 on 04/12/2014. Test checked had been done to the bank statement and ledger thus, we were

d by:

unted to RM56,394 (4th interim payment)

to RM56,394 (11th interim payment)
RM6,650

sfied.

ween Next Sphere Sdn. Bhd. and Jabatan Alam Sekitar, Kementerian Sumber Asli dan Alam Sekitar. The re

units of rugged tablet for the use of GIS mobile for Jabatan Alam Sekitar Malaysia.

st three samples in 2014 and first three samples in 2015.

ount are true and fairly stated.

5 JUNE 2015
AINA

AUDITED
31/12/2013
RM
17,300.00
309,787.13
4,960.00
164,937.25
138,325.00
498,565.33
556,153.08
71,400.00
1,761,427.79

DIFFERENCE
RM
%
(16,951.00)
(205,987.83)
(4,960.00)
1,100.00
(138,325.00)
406,190.00
38,026.56
164,278.21
52,613.80
929,084.83
(556,153.08)
(71,400.00)
597,516.49

menterian Sumber Asli dan Alam Sekitar in the year.

(98)
(66)
(100)
1
(100)
33
(100)
(100)
34

3%) and DBKL for entry pass project amounted to RM406,190

nal application system of RM35,000 in the current year. It is for

we were satisfied.

atement and ledger thus, we were satisfied.

mber Asli dan Alam Sekitar. The reasonableness test are as follows:

Malaysia.

JAMAL, AMIN & PARTNERS

C h a r t e r e d Ac c o u n t a n t s

Client
Year End
Subject

:
:
:

SINAR DIAN SDN. BHD.

31 DECEMBER 2014
CUT OFF SALES

Objective:
To test check the invoice taken up in GL was in the correct time and period.
Basis:
1. To select the last 3 last samples in 2014 and first 3 samples in 2015
2. Test check those invoice against current year GL
Particular

Date

1) Majlis Bandaraya Johor Bahru (MBJB)

3) Majlis Bandaraya Johor Bahru (MBJB)
2) Majlis Bandaraya Johor Bahru (MBJB)

02/10/2014
05/11/2014
02/12/2014

1) Majlis Bandaraya Johor Bahru (MBJB)

2) Majlis Bandaraya Johor Bahru (MBJB)
3) Majlis Bandaraya Johor Bahru (MBJB)

05/01/2015
04/02/2015
02/03/2015

Finding:
1. The above amount is properly supported by related documentations such as purchase o
2. The transactions above are recorded properly in terms of amount, account and period.

Conclusion:
Based on the audit work, I am opinion that above amounts are recorded in correct account
and account.
Work Done:
Agreed to GL
Checked to authorised invoice/ Delivery note Receipt

Date
Prepared By
Reviewed by

: 01/09/2015
: AFIQAH
:

e and period.

Invoice/ DN No
INV014
INV015
INV016

Amount
RM
63,044.17
56,394.17
56,394.17

Sales

INV017
INV018
INV019

60,332.37
55,245.42
56,394.17

x
x
x

In GL
A/C Debtors A/c

ntations such as purchase order, invoice and delivery order.

mount, account and period.

recorded in correct accounting period at the correct amount

x
x
x

JAMAL, AMIN & PARTNERS

C h a r t e r e d Ac c o u n t a n t s

CLIENT
YEAR ENDED
SUBJECT

: NEXT SPHERE SDN. BHD.

: 31 DECEMBER 2014
: COST OF SALES
CLIENT
31/12/2014
RM

1 MOH Maintenance
PM - MOH Cost
2

Total
OBJECTIVE:
1) To ensure the existency of cost of sales by Next Sphere Sdn. Bhd.
2) To ensure the cost of sales are recorded in correct amount, period and account.
ANALYTICAL REVIEW:

Cost of sales balances increased significantly by 68% or RM591,863 due to increased in cost of sales

BASIS
COVERAGE

: Select two the highest amount for Cost of Sales

: RM1,176,561
x 100%
RM1,464,279
: 80%

FINDINGS:
1) The above are cost of sales in the year. The highest amount represented by Jabatan Alam Sekitar

2) Based on our observation, there are no cost of sales for MOH maintenances in the current year co
3) DBKL E-Akses Billable amounted to RM192,304 consists cost of sales due to be down payment
shown in the invoice no. INV-00000101506. Test check calculation as follows:
Purchase order Next Sphere Sdn. Bhd. to Panacom Sales and Services (HQ) Sdn. Bhd.
Date: 28/11/2013
Amount: RM223,000
Panacom Sales and Services (HQ) Sdn. Bhd.
1st Invoice:
40% - Down Payment
11/12/2013
= RM223,000 x 40%
= RM89,200
2nd Invoice:
19/3/2014

Remaining balance from RM223,000

= RM223,000 - RM89,200
= RM133,800

4) Cost of sales for MBJB amounted to RM309,597 comprised cost recognised for MBJB project. T
cost to project in year 2014.

5) During the year, Jabatan Alam Sekitar amount amounting to RM866,964 is refers to cost incurred
of GIS mobile for Jabatan Alam Sekitar Malaysia. There is purchase order for Jabatan Alam Seki
stated.

CONCLUSION

Based on workdone, the above amount are true and fairly stated.

WORK DONE:
Casting Checked
Agreed to General Ledger as at 31/12/2014
Agreed to Last Year Report

DATE
PREPARED BY
REVIEWED BY

REF.

ADJUSTMENT
DR
REF.
RM
-

AUDITED
31/12/2014
RM

CR
RM
###

reased in cost of sales for Jabatan Alam Sekitar amounted RM866,964 and MBJB amounted RM309,597 in

Jabatan Alam Sekitar amounted to RM866,964 (74%) and followed by MBJB of RM309,597 (26%).

in the current year compared to last year

to be down payment for entrypass door access project amounted RM133,800 to the Panacom Sales and Se
ws:

) Sdn. Bhd.

d for MBJB project. The project had 46% completed and 26% cost were recognised amounted to RM222,53

refers to cost incurred by Next Sphere Sdn. Bhd. It is project for supplying, testing and commissioning of 9
or Jabatan Alam Sekitar mobile GIS tender and test checked has been done to the purchase order thus, we w

and fairly stated.

DATE
PREPARED BY
REVIEWED BY
AUDITED
31/12/2013
RM

: 8 JUNE 2015
: AINA
:
DIFFERENCE
RM

30,920.00

(30,920.00)

(100)

30,920.00

(30,920.00)

(100)

amounted RM309,597 in the year.

RM309,597 (26%).

he Panacom Sales and Services (HQ) Sdn. Bhd. in the year as

d amounted to RM222,534.83. The amount recognised as

g and commissioning of 95 units of rugged tablet for the use

purchase order thus, we were satisfied with the amount