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Prinsip Perakaunan
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Prinsip Perakaunan
Persamaan Perakaunan
Prinsip Perakaunan
Question
Persamaan Perakaunan
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Persamaan Perakaunan Tanpa Hasil dan Belanja
Aset = Liabiliti + Ekuiti pemilik
Persamaan Perakaunan dengan Modal dan Untung
Aset = Liabiliti + Modal + ( Untung Bersih / - Rugi Bersih)
Persamaan Perakaunan dengan Hasil dan Belanja
Aset = Liabiliti + Modal + Hasil - Belanja
Maksud Untung Bersih
Lebihan hasil daripada belanja
Maksud Rugi Bersih
Lebihan belanja daripada hasil
Kesan - Beli barang niaga RM500 dengan tunai
(+) Inventori , (-) Tunai
Kesan - Beli barang niaga RM1200 dengan cek
(+) Inventori , (-) Bank
Kesan - Beli barang niaga RM2400 secara kredit
(+) Inventori , (+) Akaun Belum Bayar
Kesan - Jual barang niaga berkos RM400 dan tunai RM480 diterima
(-) Inventori , (+) Tunai , (+) Untung/Modal
Kesan - Membayar gaji dengan cek
(-) Bank , (-) Untung/Modal
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