Chapter

Chapter 4 : Buku catatan pertama

What will you learn in this chapter

In this chapter, we will be learning about the 'Buku catatan pertama' in the Prinsip Perakaunan subject. We will start by understanding the meaning of 'Buku catatan pertama' and listing the different types of 'Buku catatan pertama'.

Next, we will focus on the 'Jurnal Am' and its purpose, as well as the format of the 'Jurnal Am' including the folio column. We will then move on to the 'Jurnal Khas' and learn about its format, including the folio column. We will also discuss the functions of each type of 'Jurnal Khas' such as 'Jurnal Belian', 'Jurnal Pulangan Belian', 'Jurnal Jualan', 'Jurnal Pulangan Jualan', 'Jurnal Penerimaan Tunai', and 'Jurnal Pembayaran Tunai'.

Lastly, we will study the 'Buku Tunai' and its purpose, as well as the format of the 'Buku Tunai' with three columns including the folio column.