
Chapter 6 : Imbangan duga
What will you learn in this chapter

'Imbangan Duga' refers to the process of preparing a trial balance by transferring the debit and credit balances from the Cash Book, Petty Cash Book, and ledger manually or using the TMK application.
We will also learn about the relationship between 'Imbangan Duga', ending inventory, and financial statements. We will understand the meaning of inventory and the difference between a periodic inventory system and a perpetual inventory system.