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Prinsip Perakaunan
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Prinsip Perakaunan
Penyata Kedudukan Kewangan
Prinsip Perakaunan
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Penyata Kedudukan Kewangan
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Tujuan Penyediaan Penyata Kedudukan Kewangan (1)
Menyenaraikan semua aset dan liabiliti perniagaan
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Tujuan Penyediaan Penyata Kedudukan Kewangan (2)
Menunjukkan kedudukan kewangan perniagaan
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Tujuan Penyediaan Penyata Kedudukan Kewangan (3)
Menunjukkan julah modal dan keuntungan atau kerugian perniagaan
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Tujuan Penyediaan Penyata Kedudukan Kewangan (4)
Menunjukkan modal kerja iaitu jumlah kecairan perniagaan dalam tempoh semasa
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Modal Kerja
Aset Semasa - Liabiliti Semasa
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Untung bersih dalam Akaun Modal
Menambahkan modal
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Modal tambahan dalam Akaun Modal
Menambahkan modal
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Rugi bersih dalam Akaun Modal
Mengurangkan modal
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Ambilan dalam Akaun Modal
Mengurangkan modal
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Aset Bukan Semasa + Modal Kerja
Modal Akhir + Liabiliti Bukan Semasa
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