Page 107 - Laporan Tahunan Universiti Malaya 2023

2. DASAR-DASAR PERAKAUNAN YANG SIGNIFIKAN (samb.) 2. SIGNIFICANT ACCOUNTING POLICIES (cont'd)

2.11 Pengiktirafan Pendapatan dan Perbelanjaan (samb.) 2.11 Recognition of Revenue and Expenses (cont'd)
(ii) Hasil daripada Urus Niaga Pertukaran (ii) Revenue from Exchange Transactions
● Hasil daripada urusniaga pertukaran diiktiraf apabila terdapat ● Revenue from exchange transactions are recognised when there is a
kemungkinan bahawa manfaat ekonomi masa hadapan atau potensi possibility that future economic benefits or services potential will flows
perkhidmatan akan mengalir kepada entiti dan manfaat ini boleh diukur
dengan pasti. to the entity and the benefits can be certainly measured.
a) Yuran pengajian pelajar luar negara diiktiraf apabila pelajar a) Foreigner student fees are recognized once students registered
mendaftar dalam tahun berkenaan. for the year.
b) Perkhidmatan perubatan diiktiraf berdasarkan perkhidmatan yang b) Medical services are recognised upon the rendering of services
disempurnakan apabila hasil transaksi boleh dianggarkan dengan when the outcome of the transaction can be estimated reliably.
pasti. Sekiranya hasil transaksi tidak dapat dianggarkan dengan pasti, In the event the outcome of the transaction could not be
pendapatan diiktiraf berdasarkan perbelanjaan yang ditanggung estimated reliably, revenue is recognised to the extent of the PENYATA KEWANGAN UNIVERSITI MALAYA
boleh diperolehi semula. expenses incurred that are recoverable.
c) Faedah dari simpanan tetap and pinjaman kenderaan, komputer c) Interest from fixed deposits and car, computer and wellfare loan
dan kebajikan am diakrukan mengikut asas akruan menggunakan are accrued using the effective interest method
kaedah faedah efektif
d) Pendapatan sewa diiktiraf atas dasar garis lurus sepanjang tempoh d) Rental income is recognised on a straight line basis over the term
pajakan. of the lease.
2.12 Tunai dan Kesetaraan Tunai 2.12 Cash and Cash Equivalents
● Penyata aliran tunai telah disediakan menggunakan kaedah tidak langsung. ● The statements of cash flows have prepared using the indirect method.
Tunai dan kesetaraan tunai terdiri daripada tunai di tangan dan di bank serta Cash and cash equivalents comprise of cash in hand, at bank, short term
pelaburan jangka pendek yang mempunyai kecairan yang tinggi dalam and highly liquid investments with maturity periods of not more than three
tempoh kematangan tidak melebihi tiga bulan dari tarikh mula pegangan dan months starting from the date held and are readily convertible to cash with
sedia ditukar dalam bentuk tunai dengan risiko perubahan nilai yang rendah. insignificant risks of changes in value.
2.13 Manfaat Pekerja 2.13 Employee Benefits
(i) Manfaat Pekerja Jangka Pendek (i) Short Term Employee Benefits
● Upah, gaji dan bonus diiktiraf sebagai perbelanjaan dalam tahun di mana ● Wages, salaries and bonuses are recognised as expenses in the year in
perkhidmatan diberi oleh kakitangan. Cuti berbayar terkumpul jangka pendek which the associated services are rendered by the employees. Short term
accumulating compensated absences such as paid annual leave are
seperti cuti tahunan berbayar diiktiraf apabila perkhidmatan diberi oleh
recognised when services are rendered by the employees while short term
kakitangan manakala cuti berbayar tidak terkumpul jangka pendek seperti cuti non-accumulating compensated absences such as sick leave are
sakit diiktiraf apabila cuti berlaku. recognised when the absences occur.
● UM mengakaunkan bayaran ganjaran cuti rehat kepada kakitangan yang ● UM accounts for the payment of paid leave to permanent staff who will
akan bersara/tamat tempoh perkhidmatan kontrak pada tahun berikutnya retire in the following year and for the payment of compensation to contract
dan/atau bayaran ganjaran selepas tamat tempoh perkhidmatan kontrak staff whose services are completed in the following year, on an accrual basis
pada tahun berikutnya diiktiraf secara akruan di dalam Penyata Prestasi
Kewangan tahun semasa sebagai bayaran manfaat pekerja dan di dalam in the current year's statement of financial performance, as payment of
penyata kedudukan kewangan sebagai liabiliti semasa yang dikenali sebagai employee benefits and in the statement of financial performance , as
Manfaat Pekerja Jangka Pendek. current liabilities as Short Term Employee Benefits.
(ii) Manfaat Pekerja Jangka Panjang (ii) Long Term Employee Benefits
● Bayaran manfaat kakitangan jangka panjang yang dibayar selepas ● The payment of long term employee benefits after retirement and/or, after
persaraan dan/atau selepas tamat tempoh perkhidmatan kontrak diiktiraf completing the contract services, are recognised as accruals in the current
secara akruan di dalam penyata prestasi kewangan tahun semasa sebagai
year's statement of financial performance as employee benefits and in the
bayaran manfaat pekerja dan di dalam penyata kedudukan kewangan
sebagai liabiliti jangka panjang yang dikenali sebagai Manfaat Pekerja Jangka statement of financial position, as Non Current Employee Benefits under non
Panjang. current liabilities.
● Jenis manfaat pekerja jangka panjang yang diiktiraf secara akruan adalah ● Non current employee benefits, recognised as accruals are for cash reward
bagi bayaran gantian cuti rehat kepada kakitangan tetap yang akan bersara in lieu of accumulated leave for permanent employees who will retire in
pada tahun berikutnya dengan andaian seseorang kakitangan akan subsequent year with assumption that an employee will accumulate his/her
mengumpulkan cuti tahunannya sebanyak 15 hari setahun sehingga mencapai annual leave up to 15 days in a year to a maximum of 150 days during
maksima 150 hari semasa ianya bersara dan juga kepada kakitangan lantikan his/her retirement. For contract employees, non current employee benefits
secara kontrak dengan andaian seseorang kakitangan akan mengumpulkan are recognised on the assumption that an employee will accumulate his/her
cuti tahunannya sehingga 8 hari atau satu per empat (¼) daripada kadar Cuti annual leave up to 8 days or one quarter (1/4) from accumulated leave per
Rehat untuk setahun, mengikut mana yang lebih rendah. Kadar gaji akhir telah year, whichever is lower. The last salary rates are used to calculate the
digunakan untuk mengira amaun liabiliti tersebut. amount of the said liabilities.

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Penyata Kewangan 105