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Prinsip Perakaunan
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Prinsip Perakaunan
Penutupan Akaun Hasil, Akaun Belanja dan Akaun Inventori pada akhir tempoh kewangan
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Penutupan Akaun Hasil, Akaun Belanja dan Akaun Inventori pada akhir tempoh kewangan
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Tatacara Menutup Akaun (1)
Komponen jualan bersih dipindahkan ke dalam Akaun Perdagangan
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Tatacara Menutup Akaun (2)
Komponen kos jualan dipindahkan ke dalam Akaun Perdagangan
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Tatacara Menutup Akaun (3)
Komponen hasil dipindahkan ke dalam Akaun Untung Rugi
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Tatacara Menutup Akaun (4)
Komponen belanja dipindahkan ke dalam Akaun Untung Rugi
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Tatacara Menutup Akaun (5)
Akaun Inventori dipindahkan ke dalam Akaun Perdagangan
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Komponen terlibat (Pindah ke Akaun Perdagangan) (1)
Jualan
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Komponen terlibat (Pindah ke Akaun Perdagangan) (2)
Kos Jualan
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Akaun Hasil dan Akaun Belanja
Tiada baki h/b dan b/b
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Komponen terlibat (Pindah ke Akaun Untung Rugi) (1)
Hasil
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Komponen terlibat (Pindah ke Akaun Untung Rugi) (2)
Belanja
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Penutupan Akaun Hasil, Akaun Belanja dan Akaun Inventori pada akhir tempoh kewangan
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