1. BASIC
ACCOUNTING

2. DEFINITION OF
ACCOUNTING

3. Accounting is a process :

Identify

Recorded and classify

Summarize

Report

Interpret

4. Management
finance

5. Finance definition
 Process
to ensure so that
accepted financial resource and
spent with way the best in order
to meet organisational objective.

6. Interst :
i. Ensure corporate goals
achievable
 objective maximize
shareholder wealth,
maximize profit & minimize
cost.

7. ii. Achieve the financial objective

Manage fixed asset and current asset
nicely

Ensure cash flow can
fill vision and corporate goals

Planning finance according to
company fund suitability

Planning cost

8. iii. Financial resources
usable with best
possible.
 Control financial
resource flow and business
spending nicely.

9. iv.Find
alternative investment which
promises return that high and
reduce loss risk.
 Get investment return
rate and profit that overtop some
thing
investment which made.

10. v. Accelerate turnover.
Having fair
opportunity to
accelerate business
working capital

11. Category
asset, liability,
owner's equity,
cost and result

12. Asset management :
Finance department in firm with role manage
assets that possessed byfirm.
 Asset purchase involves
process and further until asset written off.
 Firm assets consisting of fixed asset and current
asset.
 Example : Fixed Asset – land, building, and
other.
Current Asset – Cash, stock, and
other


13. Liability management :
Manage liability in business.
For example such as manage liability on:
shareholder – distribute profit
bank – loan payment
supplier – explain credit buying
Current liability – repayment period <
1 years.
Example : working capital
management

14. Long-term liability – repayment
period > 1 years.
Example :(company
capital structure policy)
How long something liability should
be held.
How many
something liability that wish to be
held.
Management efficiency

15. Owner equity management:
Get source of fund – through
loans from financial
institutions with interest
cost that minimum
Identify
type of investment that wish to be
invested.
Identify how many rate of
return that desired.

16.  Capital
management fall
into two namely:
a. Capital financing –
loan long-term
b. Equity financing – stock,
premium
capital and income hold up.

17. Expenditure :
Expenditure
is all
cost which involved in
business for example
worker's salary, rate of
payment, rent, insurance a
nd so on.

18. Revenue management :

Profit is return that achieved company
investment income supply
something accounting period.

How many dividend that want given
to shareholder.

Profit that there is has to be distributed

19. How many that profit want
to be invested again.
Profit management
efficiency ensure company
survival.
To maximize shareholder
wealth.

20. functions
and result :
= income statement
= key count – count
=cash flow

21. Income statement :
 Items
that included was the
result or income to businesses and
expenditure which involved to
get revenue on.
 Purpose: to
report success or profit
ability in company
business operationor firm in one – an
accounting period

22. Key counts :
Are
prepared for see a
business financial position
at one – a date.
In it listed balance – asset
balance, liability, and
owner's equity.

23. Cash flow statement :
 Report
cash receipt, payment,
cash and internal change cash a
result of activity – operational
activity, investment and
financing something organization
for the period according to
particular format that can
coordinate early balance and
cash end.

24. Reference;





http://www.docstoc.com/docs/15082904/PE
NGURUSAN-PERAKAUNAN
http://www.scribd.com/doc/42938693/DEFI
NISI-PERAKAUNAN
http://www.scribd.com/doc/8720709/Bab1-Pen-Gen-Alan-Kepada-Perakaunan
http://mhdazlan.files.wordpress.com/2010/
02/modul-format-penyata-kewangan.pdf
BUKU RUJUKAN PRINSIP PERAKAUNAN

25. Thanks..