Chapter 5 : Lejar
What will you learn in this chapter
Next, we will learn about the 'Sistem Catatan Bergu'. We will understand the meaning of this system and how to identify the debit and credit parts in a 'Lejar' account.
Lastly, we will study 'Akaun Kawalan'. We will learn the purpose of preparing 'Akaun Kawalan Belum Terima' and 'Akaun Kawalan Belum Bayar'. We will also learn how to manually prepare 'Akaun Kawalan' or use the TMK application based on various transactions such as credit purchases, credit sales, receipts, payments, cash discounts, returns, bad debts, stale checks, canceled discounts, late payment interest, contra entries, transportation, and the opening and closing balances of 'Akaun Kawalan' involving normal balances and minority balances.
