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Prinsip Perakaunan
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Prinsip Perakaunan
Belanja
Prinsip Perakaunan
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Belanja
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Definisi Belanja (1)
Perbelanjaan yang dibayar pada masa kini dan masa hadapan
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Definisi Belanja (2)
Memastikan operasi perniagaan berjalan lancar
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Definisi Belanja (3)
Contoh, pembayaran bil elektrik untuk melancarkan operasi perniagaan restoran
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Belanja operasi (1)
Melibatkan kegiatan utama perniagaan secara langsung
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Belanja operasi (2)
Pembayaran gaji, insurans, sewa, bil utiliti, belanja am, alat tulis dan susut nilai
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Belanja bukan operasi (1)
Tidak terlibat dalam kegiatan utama perniagaan
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Belanja bukan operasi (2)
Contoh faedah atas pinjaman bank, faedah atas overdraf dan rugi atas pelupusan aset
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Belanja melibatkan pembayaran bank
Gaji, insurans, sewa, kadar bayaran, belian dan faedah pinjaman
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Belanja tidak melibatkan pembayaran wang
Pewujudan atau pertambahan Peruntukan Hutang Ragu, hutang lapuk, dan susut nilai aset
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