CHAPTER 4

Basic Accounting
Prepared by:
Mdm Tan Phei Yee

Perakaunan
Satu proses menyediakan maklumat
mengenai kedudukan kewangan
dan hasil kendalian sesebuah entiti
untuk membantu pihak-pihak yang
berkepentingan membuat keputusan.

Andaian yang digunakan

dalam
Akaun
1.Andaian Entiti
Berasingan

Menurut andaian ini, setiap perniagaan

hendaklah diakaunkan secara berasingan dan
terpisah dari pemiliknya dan dari entiti-entiti
yang lain.

2. Andaian Usaha Berterusan
Menurut andaian ini, sesebuah perniagaan akan
terus beroperasi pada masa-masa akan datang,
dan tidak mempunyai rancangan untuk
dibubarkan.

3. Andaian Wang Sebagai Unit Ukuran
Menurut andaian ini, semua keputusan kewangan
sesebuah entiti akan diukur dalam unit
kewangan. Nilai ringgit dan sen diandaikan
sentiasa dalam keadaan yang stabil.

Sambungan
4. Andaian Ketekalan
Menurut andaian ini, penggunaan prinsip/kaedah
perakaunan tidak akan diubah dari satu tempoh ke
satu tempoh yang lain. Andaian ini bertujuan agar
prestasi operasi dan kedudukan kewangan perniagaan
boleh dibandingkan antara satu tempoh dengan
satu tempoh yang lain.

5. Andaian Tempoh Perakaunan
Andaian ini menyatakan aktiviti perniagaan boleh
dibahagikan kepada tempoh-tempoh tertentu
contohnya seperti sebulan, suku tahun atau setahun.
Andaian ini membolehkan pengguna-pengguna
penyata kewangan mengetahui prestasi operasi
perniagaan dan kedudukan kewangan perniagaan
sekurang-kurangnya sekali setahun.

Fasa Kitaran Perakaunan

A. Financial Accounting
B. The Double Entry System
C. Book of Original Entry
D. Trial Balance
E. Trading & Profit and Loss Account &
Balance Sheet
F. Petty Cash Book and Imprest
System

A. Financial Accounting
Definisi Perakaunan
Satu proses yang mengenalpasti,
mengukur, merekod dan
menyampaikan maklumat ekonomi
sesebuah entiti kepada pengguna
bagi membantu mereka membuat
penilaian atau keputusan ekonomi

B. The Double Entry System

Bermula di Italy pada tahun 1200-1500M.
Simpan kira yang berdasarkan sistem ini
dikenali sebagai Kaedah Venice.
Pada tahun 1494, Luca Pacioli, seorang
ahli matematik dan rahib francisca
berbangsa Italy, menerbitkan sebuah
buku matematik yang dinamakan Summa
De Arithmetica, Geometrica, Proportioni
et Propotionalita

 Walaupun beliau menulis buku-buku

matematik,
beliau
memahami
kepentingan peraturan simpan kira
bagi sstu perniagaan
Memuatkan satu bhgn tentang
simpan kira dalam buku tersebut
Luca dikatakan telah membentuk
asas
perakaunan
dan
dikenali
sebagai Bapa Perakaunan

Ciri-Ciri Akaun
(2)DEBIT(1)TAJUK AKAUN (3)KREDIT
Tarikh

Butir-butir

Jumlah Tarikh

Butir-butir FOL Jumlah

Sebuah akaun juga dikenali sebagai

Akaun T.
1.Tajuk akaun : nama bagi sesubuah akaun
2.Debit : merekod urusniaga ASET,
LIABILITI & EKUITI PEMILIK

3. Kredit : Merekod urusniaga ASET,

LIABILITI & ASET PEMILIK
4. Tarikh : catatan tarikh urusniaga
5. Butiran : jenis urusniaga
6. Jumlah
: nilai wang sesuatu
urusniaga

Sistem Catatan Bergu

Simpan
kira
dalam
perniagaan
mempunyai kaedah-kaedah tertentu.
Kaedah
ini
direka
untuk
membolehkan
proses
merekod
dilakukan dengan teratur dan tepat.

Prinsip Catatan Bergu

Pihak yang menerima nilai
nilai
(DEBIT)

= Pihak yang memberi

(KREDIT)

Asas prinsip ini adalah bahawa

urusniaga yang berlaku akan di
catatkan dalam satu set akaun yang
mana terdapat akaun yang akan
didebitkan dan akaun yang akan
dikreditkan

Ringkasan prinsip asas catatan bergu:

Akaun Aset
Debit baki aset yang dimilikiKredit aset yang dijual
& aset yang dibeli
Akaun Liabiliti
Debit liabiliti yang berkurang
Kredit liabiliti yang
bertambah
Akaun Modal
Debit jika modal berkurang Kredit jika modal bertambah
Ambilan & rugi bersih
spt untung bersih & modal
tambahan

Akaun Aset (Akaun Harta)

Digunakan untuk merekod sumber
ekonomi yang dimiliki oleh sebuah entiti
perniagaan
Terbahagi kepada:
- Aset bukan semasa
- Aset semasa
Aset
harta benda yang dimiliki oleh pihak
perniagaan bagi membantunya
menjalankan urusniaga.

Akaun Liabiliti
Digunakan untuk merekod jumlah
hutang perniagaan kepada pihak luar
Liabiliti boleh dibahagi kepada :
- Liabiliti dalaman
- Liabiliti luar (terbahagi kepada liabiliti
bukan semasa & liabiliti semasa)
Liabiliti
liabiliti ialah jumlah tanggungan
atau hutang yang perlu dijelaskan
atau dibayar balik oleh perniagaan.

Akaun Modal (Ekuiti Pemilik)

Digunakan untuk merekod hutang
perniagaan kepada pemilik perniagaan
Ciri-ciri ekuiti pemilik bergantung kepada
bentuk organisasi perniagaan
- Milikan Tunggal
- Perkongsian
- Syarikat Berhad
Modal
satu jumlah wang yang disumbangkan
oleh pihak pemilik perniagaan bagi
tujuan menjalankan urusniaga supaya
memperolehi untung

Persamaan Akaun
Apabila berlakunya urusniaga perniagaan aset,
liabiliti & ekuiti pemilik boleh berubah tetapi
persamaan perakaunan tidak akan berubah
Perimbangan antara jumlah aset dengan
jumlah liabiliti & ekuiti pemilik sentiasa
dikekalkan walaupun kedudukan aset, liabiliti &
ekuiti pemilik berubah
Kesan urusniaga ke atas persamaan
perakaunan boleh disebabkan oleh:
a. Perubahan kepada aset
b. Perubahan kepada liabiliti
c. Perubahan kepada ekuiti pemilik

Perbezaan Antara Akaun Nominal & Akaun

Sebenar
Akaun Nominal

Akaun Sebenar

Mewakili hasil & belanja

Mewakili harta milikan

syarikat seperti aset

Peraturan:
-Debit semua
perbelanjaan
-Kredit semua hasil

Peraturan:
-Debit nilai diterima
-Kredit nilai yang diberi

Contoh:
Bayar Sewa:-Debit akaun sewa
dibayar
-Kredit akaun tunai/bank

Contoh:
Pelaburan:
-Debit akaun Tunai/Bank
-Kredit akaun aset

THE ASSET OF STOCK

Stock movements

Increase in stock. This can be due to one of two causes:

a) The purchase of additional goods
b) The return in to the business of goods previously
sold. The reason for this are numerous. The goods may
have been the wrong type, they may for example have
been surplus requirements or faulty
To distinguish the two aspects of the increase of stocks of
goods two accounts are opened:
i) A purchase account-in which purchases of goods are
entered
ii) A Returns inwards account-in which goods being
returned in to the business are entered (This is also
known as the sales return returns account)
So, for increases in stock, we need to choose which of
these two accounts to use to record the debit side of
the transaction.

Decrease in stock
Ignoring things like wastage and theft, this can be due to one
of two causes:
a) the sale of goods
b) Goods previously bought by the business now being
returned to the supplier
Once again, in order to distinguish the two aspects of the
decrease of stocks of goods, two accounts are opened
i) a Sales Account-in which sales of goods are entered
ii) A returns outwards account- in which goods being returned out
to a supplier are entered (This is also known as the Returns
Account)
So, for decrease in stock, we need to choose which of these
two accounts to use to record the credit side of the transaction.
As stock is an asset, and these four accounts are all connected
with this asset, the double entry rules are those used for assets

Purchase of stock on credit

On 1 August 2007, goods costing RM165 are bought on
credit from D Henry. First, the twofold effect of the
transaction must be considered so that the
bookkeeping entries can be worked out
1 The asset of stock is increased. An increase in an
asset needs a debit entry in an account. Here the
account is one designed for this type of stock
movement. It is clearly a purchase movement so that
the account to use must be purchases account
2 There is an increase in a liability. This is the liability of
the business to D Henry because the goods bought
have not yet been paid for. An increase in a liability
needs a credit entry. In this case, it would be a credit
entry to D Henrys Account
Purchases of stock on credit.doc

Purchases of stock for cash

On 2 August 2007, goods costing RM22 are
bought, cash being paid for them immediately.
1 As before, it is the asset of stock that is
increased, so a debit entry will be needed. The
movement of stock is that of a purchase, so
the purchases account needs to be debited
2 The asset of cash is decreased. To reduced an
asset a credit entry is called for and the asset
is cash, so we need to credit the cash account
Purchases Of stock for cash.doc

Sales of stock on credit

On 3 August 2007, goods were sold on
credit for RM250 to J Lee
1 An asset account is increased. The
increased in the asset of debtors requires a
debit and the debtor is J Lee, So that the
account concerned is that of J Lee
2 The asset of stock is decreased. For this a
credit entry reduced an asset is needed.
The movement of stock is clearly the result
of a sale and so it is the sales account that
needs to be credited
Sales of stock on credit.doc

Sales of stock for cash

On 4 August 2007, goods are sold for RM55,
cash being received immediately upon sale
1 The asset of cash is increases, so the cash
account must be debited
2 The asset of stock is reduced. The reduction
of an asset requires a credit and the
movement of stock is represented by sales.
Thus the entry needed is a credit in the
sales account
Sales of stock for cash.doc

Returns inwards
On 5 August 2007, goods which had been previously sold to
F Lowe for 29 are now returned to the business. This could
be for various reasons such as:
We sent goods of the wrong size, the wrong colour or the
wrong model
The goods may have been damage in transit
The goods are of poor quality
1 The asset of stock is increased by the goods returned. Thus a
debit representing increase of an asset is needed. This time,
the movement of stock is that of the returns inwards. The
entry required is a debit in the returns inwards account
2 There is a increases in an asset. The debt of F Lowe to the
business is now reduced. A credit is needed in F Lowes
account to record this
Returns inwards.doc

Returns Outwards
On 6 August 2007, goods previously bought
for RM96 returned by the business to K Howe
1 The liability of the business to K Howe is
decreased by the value of the goods returned.
The decrease in a liability needs a debit, this
time in K Howes account
2 The asset of stock is decreased by the goods
sent out. Thus, a credit representing a
reduction in an asset is needed. The
movement of stock is that of returns outwards
so the entry will be credit in the returns
outwards account
Return Outwards.doc

Exercise 1
2009
August
1 Bought goods on credit RM68 from D Small

2 Bought goods on credit RM77 from A Lyon & son

5 Sold goods on credit to D Hughes for RM60
6 Sold goods on credit to M Spencer for RM45
10 Returned goods RM15 to D Small
12 Goods bought for cash RM100
19 M Spencer returned RM16 goods to us
21 Goods sold for cash RM150
22 Paid cash to D Small RM53
30 D Hughes paid the amount owing by him RM60 in cash
31 Bought goods on credit RM64 from A Lyon & Son

SCHEMA

N
o

Urus Niaga

Memulakan perniagaan dgn wang Tunai

RM 15000 dimasukkan ke dlm Bank.

Belian alatan pejabat dgn cek.

Terima tunai ruang niaga yang disewakan.

Belian secara kredit dgn Ahmad.

Terima cek atas jualan tunai.

Pulangkan barang rosak kpd Ahmad.

Derma tunai kpd Rumah Kebajikan.

Mengeluarkan tunai drpd Bank untuk

kegunaan perniagaan.

Jualan kredit kepada Abu

10 Bayar cek kpd Ahmad untuk menjelaskan

hutang.
11 Mengambil mesin taip perniagaan untuk
kegunaan sendiri

Akaun
Akaun
DiDebitkan DiiKreditka
n

N
o

Urus Niaga

Akaun
Akaun
DiDebitkan DiiKreditka
n

Memulakan perniagaan dgn wang Tunai

RM 15000 dimasukkan ke dlm Bank.

Bank

Modal

Belian alatan pejabat dgn cek.

Alatan
Pejabat

Bank

Terima tunai ruang niaga yang disewakan.

Tunai

Sewa
Diterima

Belian secara kredit dgn Ahmad.

Belian

Ahmad
(Pemiutang)

Terima cek atas jualan tunai.

Bank

Jualan

Pulangkan barang rosak kpd Ahmad.

Ahmad
(Pemiutang)

Pul Belian

Derma tunai kpd Rumah Kebajikan.

Belanja Am

Tunai

Mengeluarkan tunai drpd Bank untuk

kegunaan perniagaan.

Tunai

Bank

Jualan kredit kepada Abu

Abu
Jualan
(Penghutang
)

Exercise 2
Jan 1 Tunai di tangan
3420
3 Belian tunai
820
6 Julan kredit kpd Perniagaan Sazah
2750
10 Bayar sewa dgn tunai
350
14 Beli alat tulis secara tunai
28
18 Jualan tunai
980
23 Belian tunai
410
26 Terima tunai drpd Perniagaan Sazah
1380
28 Ambilan tunai
250
30 Masukkan wang tunai ke bank
2000

Schema

C. Book of Original Entry

The Journal
The Ledger

The
The Journal
Journal
Book of original entry (General Ledger).
Transactions recorded in chronological order.
Contributions to the recording process:
1. Discloses the complete effects of a transaction.
2. Provides a chronological record of transactions.
3. Helps to prevent or locate errors because the debit and

credit amounts can be easily compared.

Journalizing
Journalizing
Journalizing - Entering transaction data in the journal.
E2-4 (Facts) Presented below is information related to
Hanshew Real Estate Agency.
Oct.
1

Pete Hanshew begins business as a real estate agent

with a cash investment of $15,000.
3 Purchases office furniture for $1,900, on account.

6 Sells a house and lot for B. Kidman; bills B. Kidman

$3,200 for realty services provided.
27 Pays $700 on balance related to transaction of Oct. 3.
30 Pays the administrative assistant $2,500 salary for
Oct.
E2-5 Instructions - Journalize the transactions for E2-4.

Journalizing
Journalizing
E2-4 (Facts) Presented below is information related to Hanshew
Real Estate Agency.
Pete Hanshew begins business as a real estate agent with a
cash investment of $15,000.

Oct. 1

General Journal
Date
Oct.

Account Title
1

Cash
Hanshew, Capital
(Owners investment)

Ref.

Debit

Credit

15,000
15,000

Journalizing
Journalizing
E2-4 (Facts) Presented below is information related to Hanshew
Real Estate Agency.

Oct. 3

Purchases office furniture for $1,900, on account.

General Journal

Journalizing
Journalizing
E2-4 (Facts) Presented below is information related to Hanshew
Real Estate Agency.

Oct. 6

Sells a house and lot for B. Kidman; bills B. Kidman $3,200

for realty services provided.

General Journal

Journalizing
Journalizing
E2-4 (Facts) Presented below is information related to Hanshew
Real Estate Agency.

Oct.
27

Pays $700 on balance related to transaction of Oct. 3.

General Journal

Journalizing
Journalizing
E2-4 (Facts) Presented below is information related to Hanshew
Real Estate Agency.

Oct.
30

Pays the administrative assistant $2,500 salary for Oct.

General Journal

Journalizing
Journalizing
Simple Entry Two accounts, one debit and one credit.
Compound Entry Three or more accounts.
Example On June 15, H. Burns, purchased
equipment for $15,000 by paying cash of $10,000
and the balance on account (to be paid within 30
days).
General Journal

The
The Ledger
Ledger
A General Ledger contains the entire
group of accounts maintained by a
company.
The General Ledger includes all the asset,
liability, owners equity, revenue and
expense accounts.

Chart
Chart of
of Accounts
Accounts
Accounts and account numbers arranged in sequence in which they
are presented in the financial statements.
Hanshew Real Estate Agency
Chart of Accounts
Assets
101
112
126
130
150
158

Cash
Accounts receivable
Advertising supplies
Prepaid insurance
Office equipment
Accumulated depreciation

Owner's Equity
300
306
350

Revenues
400

Liabilities
200
201
209
212
230

Accounts payable
Notes payable
Unearned revenue
Salaries payable
Interest payable

Hanshew, Capital
Hanshew, Drawing
Income summary

Service revenue

Expenses
631
711
722
726
729
905

Advertising supplies expense

Depreciation expense
Insurance expense
Salaries expense
Rent expense
Interest expense

Standard
Standard Form
Form of
of Account
Account
T-account form used in accounting textbooks.
In practice, the account forms used in ledgers are
much more structured.

Cash
Date
Oct.

Explanation
1
27
30

Ref.

No. 101
Debit

Credit

15,000
700
2,500

Balance
15,000
14,300
11,800

Posting
Posting
Posting the process of transferring amounts from
the journal to the ledger accounts.
Date
Oct. 1

General
Journal
Account Title
Cash

J1
Ref.

Debit

101

15,000

Hanshew, Capital

Credit
15,000

(Owner's investment in business)

General
Ledger
Cash
Date

Oct. 1

Explanation

Ref.

J1

Acct. No. 101

Debit

15,000

Credit

Balance

15,000

The
The Recording
Recording Process
Process
Follow
these
Illustrated
Illustrated
steps:
1. Determine
what type of
account is
involved.
2. Determine
what items
increased or
decreased and
by how much.
3. Translate the
increases and
decreases into
debits and
credits.

Illustration 219

D. Trial Balance
Imbangan Duga merupakan senarai baki
akaun yang diambil daripada buku lejar dan
Buku Tunai pada satu tarikh tertentu.
Terdapat 2 format dalam penyediaan
Imbangan Duga :
1. Bentuk Akaun @ T
2. Bentuk Lajur
Cara penyediaannya, imbang dan tutup
SEMUA akaun-akaun dalam lejar termasuk
Buku Tunai, dan pindahkan bakinya ke dalam
Imbangan Duga. Pastikan tiada akaun yang
tertinggal kecuali akaun yang tidak berbaki.
AKAUN NOMINAL adalah merujuk kepada
Akaun HASIL dan BELANJA.
AKAUN NYATA pula merujuk kepada Akaun
ASET (aset semasa dan aset bukan semasa)

Fungsi Imbangan Duga

Untuk menyemak urusniaga-urusniaga
perniagaan yang telah direkod mematuhi
sistem catatan bergu. Jika sistem catatan
bergu tidak dipatuhi, imbangan duga tidak
akan seimbang.
Apabila kita melakukan proses catatan
beregu, kita mengatakan bahawa setiap
kemasukan debit mesti dipasangkan dengan
kemasukan kredit, begitu juga sebaliknya.
Oleh itu, jika kesemua lejar tadi disenaraikan
selepas penyeimbangan dibuat, kita
sepatutnya mendapat jumlah keseluruhan
debit sama dengan jumlah keseluruhan
kredit. Jika ianya tidak seimbang, kita perlu
mencari apa kesilapannya.

Item

Debit ( RM )

Kredit ( RM )

Stock

20,550

Carriageinwards

18,000

Carriageoutwards

21,000

Returnsinwards

18,000

Purchases

219,000

Sales

252,600

Wagesandsalaries

42,000

Rent

27,000

Insurance

33,000

Motorexpenses

36,000

Officeexpenses

24,000

Eletricity

25,000

Building

270,000

Motorvehicles

352,000

Furniture

165,000

Fixturesandfittings

105,000

Debtors

10,200

Creditors

27,300

Cashinhand

26,100

Cashatbank

180,000

Drawings

1,327,050

Capital

22,500

Rentreceived

22,500

1,629,450

1,629,450

EXERCISE 3

Berikut ialah urus niaga Perniagaan Aminah sepanjang bulan Januari

2009.
RM

Jan
1 Memulakan perniagaan dgn tunai sbg modal
15000
2 Beli alat pejabat utk kegunaan pejabat secara tunai 4600
4 Belian secara kredit drpd Syt Sakura 1800
7 Pulang barang rosak kpd Syt Sakura
100
9 Jualan barang secara tunai
520
12 Bayar tunai kpd Syt Sakura
600
13 Jual barang secara kredit kpd Peniaga Tee 1120
16 Beli kelengkapan secara tunai
3200
20 Mengeluarkan barang utk kegunaan keluarga
150
22 Terima wang tunai drpd Peniaga Tee 700
25 Membayar sewa secara tunai 450
28 Mengambil wang tunai drpd pejabat utk kegunaan sendiri
30 Menerima tunai utk komisen
270

80

Anda dikehendaki merekodkan urus niaga tersebut mengikut sistem catatan bergu dan
kemudian menyediakan Satu Imbangan Duga pada 31 Januari 2009

Schema

Profit and Loss Account - Flow

Profit and Loss Account

Shows the flow of sales and costs
over a period
Shows the level of profit or loss made
Shows what has been done
with the profit or loss

Profit and Loss Account

Consolidated Profit & Loss Account for the year ended
Weeks

2003

2002

2001

52

52

52

Currency

million

million

million

Turnover

7688.0

8340.0

9278.0

Cost of sales

-7263.0

-8291.0

-8757.0

Gross Profit

425.0

49.0

521.0

Operating Expenses

-130.0

-137.0

-77.0

Operating Profit

295.0

-88.0

444.0

95.0

166.0

-68.0

Profit before interest and taxation

390.0

78.0

376.0

Net interest receivable (payable)

-255.0

-278.0

-226.0

Profit on ordinary activities before taxation

135.0

-200.0

150.0

Tax on profit on ordinary activities

-50.0

-71.0

-69.0

Profit on ordinary activities after taxation

85.0

-129.0

81.0

Equity minority interests

-13.0

-13.0

-14.0

Profit for the financial period

72.0

-142.0

67.0

Other costs/income

Dividends
Retained profit

0.0
72.0

-193.0
-142.0

-126.0

Dividend

the
Profit
Turnover
Operating
Cost
Subtract
of
and
Sales
other
Loss
or
the
Net

costs
the
Final
section
called
Gross
Operating
Subtract
Profit
interest
=
Subtract
taxprofit
due
to
share
of
the
Account
revenue
Profit
variable
and
expenses
=
costs,
for
earned
Gross
British
how
profit
over
appropriation
turnover
Expenses
payments/receipts

cost

theof
get profit
on
returned
to
Airways
the

much
incurred
operating
year
itprofit
cost
plc
to
get
costs
the
profit
sales
fixed
to
get
costs
on
account
shows
ordinary
shareholders
Source:
http://www.bized.ac.uk/cgifirm
before
to tax
produce
ordinary
bin/ratios/ratiodata.pl
where
theactivities
activities
after
what
it
has

Retained
Profit
before
tax sold
profit/loss
is
going
tax
not
to be confused
the amount
kept
with
revenue!
back sales
for future
investment, etc.

Balance Sheet - Snapshot

Balance Sheet
A snapshot of the firms position
at a point in time
Shows what a company owns (assets) and
what it owes (liabilities)
Balance Sheet shows what assets a
company has (use of funds) and where the
money came from to acquire those assets
(source of funds)

Balance Sheet Part 1

Consolidated Balance Sheet for the year ended
Weeks
Currency

2003

2002

2001

52

52

52

million

million

million

164.0

105.0

60.0

9487.0

10509.0

10662.0

524.0

489.0

426.0

10175.0

11103.0

11148.0

87.0

109.0

170.0

986.0

1231.0

1444.0

1430.0

1155.0

865.0

222.0

64.0

71.0

2725.0

2559.0

2550.0

Fixed assets
Intangible Assets
Tangible Assets
Investments
Total Fixed Assets
Current assets
Stock
Debtors due within one year
Short-term investments
Cash at bank and in hand
Total Current Assets

Fixed
Fixed
assets
Assets
can
assets
be
Current
Assets:
not
tangible
usedthat
up
i.e.
in
assets
are used
production
physical
items
or lasting
or
up during
longer than
intangible
i.e.year
production one
and
equipment,
brand
name,buildings,
goodwill.
which
are
likely
to
machinery, etc.

yield cash in the

coming year for
example, stock will
be sold and debtors
owing the business
money will pay up!

Balance Sheet Part 2

Creditors: Amounts falling due within one year

-2904.0

-3201.0

-3308.0

Net Current Assets (liabilities)

-179.0

-642.0

-758.0

Total assets less current liabilities

9996.0

10461.0

10390.0

Creditors: Amounts falling due after more than one year

-6553.0

-7097.0

-6901.0

Provisions for liabilities and charges

-1169.0

-1157.0

-1164.0

Net assets

2274.0

2207.0

2325.0

Called-up share capital

271.0

271.0

271.0

Share premium

788.0

788.0

788.0

Other reserves

270.0

270.0

290.0

Profit and loss account

729.0

687.0

772.0

2058.0

2016.0

2121.0

216.0

191.0

204.0

2274.0

2207.0

2325.0

Capital and reserves

Equit shareholders' funds

Minority interests
Total capital employed

Subtracted
from
The
funds
to
It
can
come
from
And
The
total
to
those
capital
who
the
assets
are
the
This
leaves
us
with
acquire
these
share
capital
and
are
employed
longer
term be
money
themust
Net
Assets
from
retained
profit
assets
must
have
creditors
the
same
as
loans,
the
company
owes
to
(profit
and
loss
come
from
mortgage
sum
of the
on
net
creditors
account)
somewhere
the
property
assets
hence
etc
suppliers
for the
term
balance
next
section tells
example
sheet!
us where it came
from.

Balance Sheet
A guide to the structure of the assets
of a company
A guide to the level of gearing
the ratio of loan to share capital
Gives a guide as to the degree of
working capital the amount
the company has to be able to pay
its everyday debts (current assets
current liabilities)
Shows the total value of a firm
at that moment in time

F. Petty Cash Book & Imprest

System
Merekod semua urusniaga tunai.
Dapat membantu peniaga untuk mengawal tunai
perniagaan.
Sebahagian daripada lajer utama dan rekodnya
berdasarkan sistem catatan bergu.
Baki tunai dan baki bank hendaklah di masukkan
ke dalam imbang duga.
Kebaikan menggunakan buku tunai :
Catatan dalam lajer utama dapat dikurangkan.
Akaun tunai dan akaun bank mudah di rujuk.

Buku Tunai Tiga Lajur

Mempunyai tiga lajur utama iaitu lajur tunai, lajur
bank dan lajur diskaun.
Bahagian kiri (debit) Buku Tunai:
Semua penerimaan wang tunai debit ruangan tunai.
Semua penerimaan yang dibankkan debit ruang bank
Semua diskaun diberi ruangan diskaun sebelah debit

Bahagian kanan (kredit) Buku Tunai:

Semua pembayaran wang tunai kredit ruang tunai.
Semua pembayaran dengan cek kredit ruang bank.
Semua diskaun diterima ruang sebelah kredit

Catatan Kontra
Catatan pindahan wang tunai dari pejabat/kedai
ke bank atau pindahan tunai dari bank ke pejabat
/ kedai.
Pindahan wang tunai dari pejabat ke bank.
Contoh
20X6
Sept 17 Masuakkan tunai sebanyak RM 1500 ke dalam bank.
Dt. Akaun Bank RM 1 500 (terima)
Kt. Akaun Tunai RM 1 500 (keluar)

Pindahan wang tunai dari bank ke pejabat.

Contoh
20X6
Sept 25 Keluaran RM 225 daripada bank untuk kegunaan
pejabat.
Dt. Akaun Tunai (terima)
Kt. Akaun Bank (keluar)

Samb.
Tarikh
20X6
Sept
17
25

Butir

Tunai
Bank

Folio

K
K

Tunai

Bank

Tarikh

RM

RM

20X6
Sept
17
25

1500
325

Butir

Bank
Tunai

Folio

K
K

Tunai

Bank

RM

RM

1500
325

Dua catatan ditulis pada halaman buku tunai iaitu

satu akaun didebitkan dan satu akaun
dikreditkan.
(/) atau k (singkatan kon) ditunjukkan di lajur
folio di sebelah debit dan kredit.

Buku Tunai sebagai Jurnal

Jurnal penerimaan tunai dan jurnal pembayaran tunai boleh

diganti dengan buku tunai.
Jurnal penerimaan tunai mencatat penerimaan tunai
Jurnal pembayaran tunai mencatat pembayaran tunai dan cek

Apabila jurnal penerimaan tunai dan jurnal pembayaran

tunai digunakan, akaun tunai dan akaun bank mesti di
buka.
Jurnal penerimaan dan pembayaran tidak mempunyai baki
awal atau akhir. Baki tunai dan bank di catat dalam akaun
tunai dan bank.
Jurnal penerimaan dan pembayaran tunai berfungsi sebagai
Buku Catatan Pertama untuk urusniaga tunai dan tidak
berfungsi sebagai sebahagian daripada catatan bergu.

Imprest
Panjar)

System

(Sistem

Perniagaan boleh
mengamalkan
SISTEM PANJAR/ IMPRES
dalam
merekod Buku Tunai Runcit.
Apakah Sistem Impres/ Panjar?
Ialah satu sistem yang
dikehendaki
supaya
jumlah
wang apungan
pada
awal
setiap tempoh adalah sama.

 Juruwang akan memberikan sejumlah

wang tertentu yang disebut panjar
(pinjaman) kepada juruwang runcit
untuk
membiayai
semua
perbelanjaan runcit bagi satu jangka
tertentu.
Di akhir tempoh ,juruwang akan
mengesahkan jumlah wang yang
telah dibelanjakan dan membayarkan
balik jumlah wang tersebut dalam
masa yang ditentukan.

 Mengesahkan jumlah wang yang telah

dibelanjakan oleh juruwang runcit dan
membayarkan balik jumlah wang itu.
Tunai runcit akan menyamai jumlah
wang Impress / Panjar yang asal.
Antara satu kebaikan Sistem Impress
ialah:
penggunaan wang dapat dikawal pada
setiap masa.
Wang di tangan + Pembayaran (mengikut baucer) =
Jumlah
asal yang diterima oleh jurujual runcit

 Cara merekod Buku Tunai Runcit

Buku Tunai Runcit merupakan Buku
Catatan Pertama danberfungsi sebagai
lejar kecil.
Catatannya ialah:
Debit - Wang Tunai diterima
Kredit - Wang Tunai dibayar
Lajur khas (ruangan analisis) digunakan untuk
mengumpulkan bayaran tunai runcit yang kerap
dan memudahakan pengeposkan jenis belanja ke
akaun yang berkenaan dengan lejar. Hanya
jumalah pada tempoh tertentu (Debit Akaun
Belanja berkenaan)
Lajur pelbagai merekodkan lain yang jarang
dilakukan dengan tunai runcit
Pengeposan bagi setiap catatan lajur pelbagai
adalah berasiangan menurut tarikh