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Prinsip Perakaunan
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Prinsip Perakaunan
Akaun Perdagangan dan Untung Rugi
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Akaun Perdagangan dan Untung Rugi
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Tujuan Penyediaan Akaun Perdagangan (1)
Mengetahui sesebuah perniagaan mendapat untung atau rugi
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Tujuan Penyediaan Akaun Perdagangan (2)
Mengetahui sama ada aktiviti yang dilaksanakn mendapat untung atau rugi
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Tujuan Penyediaan Akaun Untung Rugi
Mengetahui perniagaan untung/rugi setelah mengambil kira hasil dan belanja
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Untung/Rugi Kasar
Jualan Bersih-Kos Jualan
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Untung Kasar
Jualan Bersih > Kos Jualan
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Rugi Kasar
Jualan Bersih < Kos Jualan
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Bentuk penyediaan Akaun Perdagangan (1)
Bentuk 'T'
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Bentuk penyediaan Akaun Perdagangan (2)
Format penyata
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Untung Bersih
Menambahkan modal perniagaan
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Rugi Bersih
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