Chapter 8 : Pelarasan tarikh imbangan dan penyediaan penyata kewangan milikan tunggal
What will you learn in this chapter
We will start by understanding the basic principles of cash and accrual accounting, as well as the different types of adjustments. We will then move on to adjusting nominal accounts, such as revenue and expenses.
Next, we will learn about provisions for bad debts, doubtful debts, and recovery of bad debts. Lastly, we will explore the concept of depreciation and accumulated depreciation.
By the end of this chapter, we will have a good understanding of how to adjust financial statements for a single ownership entity.
Topics in this chapter
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1. Perakaunan asas tunai dan asas akruan serta jenis - jenis pelarasan
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2. Pelarasan akaun nominal
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3. Hutang Lapuk, Hutang Lapuk Terpulih dan Peruntukan Hutang Ragu
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4. Susut nilai dan Susut nilai Terkumpul
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5. Pelupusan Aset Bukan Semasa secara tunai.
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6. Imbangan Duga Terselaras
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7. Penyata Kewangan dengan pelarasan
