Chapter 8: Pelarasan tarikh imbangan dan penyediaan penyata kewangan milikan tunggal
What you need to learn in this chapter
In this chapter, we will be learning about the adjustment of balance date and preparation of single ownership financial statements.
We will start by understanding the basic principles of cash and accrual accounting, as well as the different types of adjustments. We will then move on to adjusting nominal accounts, such as revenue and expenses.
Next, we will learn about provisions for bad debts, doubtful debts, and recovery of bad debts. Lastly, we will explore the concept of depreciation and accumulated depreciation.
By the end of this chapter, we will have a good understanding of how to adjust financial statements for a single ownership entity.
Topics in this chapter
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