2. Perakaunan
• Satu proses menyediakan maklumat
mengenai kedudukan kewangan dan hasil
kendalian sesebuah entiti untuk membantu
pihak-pihak yang berkepentingan membuat
keputusan.
3. 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.
4. 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.
6. 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
7. 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
8. 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
9. • 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
10. 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
11. 3. Kredit : Merekod urusniaga ASET, LIABILITI &
ASET PEMILIK
4. Tarikh : catatan tarikh urusniaga
5. Butiran : jenis urusniaga
6. Jumlah : nilai wang sesuatu urusniaga
12. Sistem Catatan Bergu
• Simpan kira dalam perniagaan mempunyai
kaedah-kaedah tertentu. Kaedah ini direka
untuk membolehkan proses merekod
dilakukan dengan teratur dan tepat.
13. Prinsip Catatan Bergu
• 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
Pihak yang menerima nilai = Pihak yang memberi nilai
(DEBIT) (KREDIT)
14. Ringkasan prinsip asas catatan bergu:
Akaun Aset
Debit baki aset yang dimiliki Kredit 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
15. 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.
16. 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.
17. 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
18. 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
19. 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
21. 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.
22. 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
23. 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 Henry’s Account
Purchases of stock on credit.doc
24. 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
25. 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
26. 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
27. 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 Lowe’s
account to record this
Returns inwards.doc
28. 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 Howe’s 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
29. 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
30. No Urus Niaga Akaun
DiDebitkan
Akaun
DiiKreditkan
1 Memulakan perniagaan dgn wang Tunai RM 15000
dimasukkan ke dlm Bank.
2 Belian alatan pejabat dgn cek.
3 Terima tunai ruang niaga yang disewakan.
4 Belian secara kredit dgn Ahmad.
5 Terima cek atas jualan tunai.
6 Pulangkan barang rosak kpd Ahmad.
7 Derma tunai kpd Rumah Kebajikan.
8 Mengeluarkan tunai drpd Bank untuk kegunaan
perniagaan.
9 Jualan kredit kepada Abu
10 Bayar cek kpd Ahmad untuk menjelaskan hutang.
11 Mengambil mesin taip perniagaan untuk kegunaan
sendiri
31. No Urus Niaga Akaun
DiDebitkan
Akaun
DiiKreditkan
1 Memulakan perniagaan dgn wang Tunai RM 15000
dimasukkan ke dlm Bank.
Bank Modal
2 Belian alatan pejabat dgn cek. Alatan Pejabat Bank
3 Terima tunai ruang niaga yang disewakan. Tunai Sewa Diterima
4 Belian secara kredit dgn Ahmad. Belian Ahmad
(Pemiutang)
5 Terima cek atas jualan tunai. Bank Jualan
6 Pulangkan barang rosak kpd Ahmad. Ahmad
(Pemiutang)
Pul Belian
7 Derma tunai kpd Rumah Kebajikan. Belanja Am Tunai
8 Mengeluarkan tunai drpd Bank untuk kegunaan
perniagaan.
Tunai Bank
9 Jualan kredit kepada Abu Abu
(Penghutang)
Jualan
10 Bayar cek kpd Ahmad untuk menjelaskan hutang. Ahmad Bank
11 Mengambil mesin taip perniagaan untuk kegunaan
sendiri
Ambilan Alatan Pejabat
32. 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
33. C. Book of Original Entry
• The Journal
• The Ledger
34. 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.
The JournalThe JournalThe JournalThe Journal
35. Journalizing - Entering transaction data in the journal.
JournalizingJournalizingJournalizingJournalizing
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
Purchases office furniture for $1,900, on account.3
Sells a house and lot for B. Kidman; bills B. Kidman $3,200 for
realty services provided.
6
Pays $700 on balance related to transaction of Oct. 3.27
Pays the administrative assistant $2,500 salary for Oct.30
E2-5 Instructions - Journalize the transactions for E2-4.
36. Account Title Ref. Debit Credit
Oct. 1 Cash 15,000
Hanshew, Capital 15,000
(Owners investment)
Date
JournalizingJournalizingJournalizingJournalizing
General Journal
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
37. Account Title Ref. Debit Credit
Oct. 3 Office Furniture 1,900
Accounts Payable 1,900
(Purchase furniture)
Date
JournalizingJournalizingJournalizingJournalizing
General Journal
E2-4 (Facts) Presented below is information related to Hanshew Real Estate
Agency.
Purchases office furniture for $1,900, on account.Oct. 3
38. Account Title Ref. Debit Credit
Oct. 6 Accounts Receivable 3,200
Service Revenue 3,200
(Realty services provided)
Date
JournalizingJournalizingJournalizingJournalizing
General Journal
E2-4 (Facts) Presented below is information related to Hanshew Real Estate
Agency.
Sells a house and lot for B. Kidman; bills B. Kidman $3,200 for realty
services provided.
Oct. 6
39. Account Title Ref. Debit Credit
Oct. 27 Accounts Payable 700
Cash 700
(Payment on account)
Date
JournalizingJournalizingJournalizingJournalizing
General Journal
E2-4 (Facts) Presented below is information related to Hanshew Real Estate
Agency.
Pays $700 on balance related to transaction of Oct. 3.Oct. 27
40. Account Title Ref. Debit Credit
Oct. 30 Salary Expense 2,500
Cash 2,500
(Payment for salaries)
Date
JournalizingJournalizingJournalizingJournalizing
General Journal
E2-4 (Facts) Presented below is information related to Hanshew Real Estate
Agency.
Pays the administrative assistant $2,500 salary for Oct.Oct. 30
41. Simple Entry – Two accounts, one debit and one credit.
Compound Entry – Three or more accounts.
JournalizingJournalizingJournalizingJournalizing
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).
Account Title Ref. Debit Credit
June 15 Equipment 15,000
Cash 10,000
Accounts Payable 5,000
(Purchased equipment)
Date
General Journal
42. A General Ledger contains the entire group of
accounts maintained by a company.
The General Ledger includes all the asset, liability,
owner’s equity, revenue and expense accounts.
The LedgerThe LedgerThe LedgerThe Ledger
43. Accounts and account numbers arranged in sequence in which they are presented
in the financial statements.
Chart of AccountsChart of AccountsChart of AccountsChart of Accounts
Hanshew Real Estate Agency
Chart of Accounts
101 Cash 300 Hanshew, Capital
112 Accounts receivable 306 Hanshew, Drawing
126 Advertising supplies 350 Income summary
130 Prepaid insurance
150 Office equipment
158 Accumulated depreciation 400 Service revenue
200 Accounts payable 631 Advertising supplies expense
201 Notes payable 711 Depreciation expense
209 Unearned revenue 722 Insurance expense
212 Salaries payable 726 Salaries expense
230 Interest payable 729 Rent expense
905 Interest expense
Liabilities
Assets Owner's Equity
Revenues
Expenses
44. T-account form used in accounting textbooks.
In practice, the account forms used in ledgers are
much more structured.
Standard Form of AccountStandard Form of AccountStandard Form of AccountStandard Form of Account
Explanation Ref. Debit Credit
Oct. 1 15,000 15,000
27 700 14,300
30 2,500 11,800
Cash
Date
No. 101
Balance
45. PostingPosting – the process of transferring amounts from the journal to
the ledger accounts.
Cash Acct. No. 101
Date Explanation Ref. Debit Credit Balance
General Ledger
Account Title Ref. Debit Credit
Oct. 1 Cash 15,000
Hanshew, Capital 15,000
(Owner's investment in business)
Date
General Journal
Oct. 1 J1 15,000 15,000
101
J1
PostingPostingPostingPosting
46. The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated
Follow these 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 2-19
47. 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)
48. 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.
49. Item Debit ( RM ) Kredit ( RM )
Stock 20,550
Carriage inwards 18,000
Carriage outwards 21,000
Returns inwards 18,000
Purchases 219,000
Sales 252,600
Wages and salaries 42,000
Rent 27,000
Insurance 33,000
Motor expenses 36,000
Office expenses 24,000
Eletricity 25,000
Building 270,000
Motor vehicles 352,000
Furniture 165,000
Fixtures and fittings 105,000
Debtors 10,200
Creditors 27,300
Cash in hand 26,100
Cash at bank 180,000
Drawings 1,327,050
Capital 22,500
Rent received 22,500
1,629,450 1,629,450
50. 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 80
30 Menerima tunai utk komisen 270
Anda dikehendaki merekodkan urus niaga tersebut mengikut sistem catatan bergu dan kemudian
menyediakan Satu Imbangan Duga pada 31 Januari 2009
Schema
52. 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
53. Profit and Loss Account
Consolidated Profit & Loss Account for the year ended 2003 2002 2001
Weeks 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
Other costs/income 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
Dividends 0.0 -193.0
Retained profit 72.0 -142.0 -126.0
Profit and Loss
Account for British
Airways plc
Source: http://www.bized.ac.uk/cgi-
bin/ratios/ratiodata.pl
Turnover – the
revenue earned over
the year
Gross Profit =
turnover – cost of
sales
Operating
Expenses – the
fixed costs
Operating or Net
Profit = Gross profit
– operating costs
Cost of Sales – the
variable costs, how
much it cost the
firm to produce
what it has sold –
not to be confused
with sales revenue!
Subtract other costs
and expenses
incurred to get profit
before tax
Subtract interest
payments/receipts
to get profit on
ordinary activities
before tax
Subtract tax due to
get profit on
ordinary
activities after
tax
Final section called
‘appropriation
account’ – shows
where the
profit/loss is going
Dividend – the
share of the profit
returned to
shareholders
Retained Profit –
the amount kept
back for future
investment, etc.
55. Balance Sheet
• A snapshot of the firm’s 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)
56. Balance Sheet – Part 1
Consolidated Balance Sheet for the year ended 2003 2002 2001
Weeks 52 52 52
Currency £ million £ million £ million
Fixed assets
Intangible Assets 164.0 105.0 60.0
Tangible Assets 9487.0 10509.0 10662.0
Investments 524.0 489.0 426.0
Total Fixed Assets 10175.0 11103.0 11148.0
Current assets
Stock 87.0 109.0 170.0
Debtors due within one year 986.0 1231.0 1444.0
Short-term investments 1430.0 1155.0 865.0
Cash at bank and in hand 222.0 64.0 71.0
Total Current Assets 2725.0 2559.0 2550.0
Fixed Assets – assets
not used up in
production or lasting
longer than one year –
equipment, buildings,
machinery, etc.
Fixed assets can be
tangible – i.e.
physical items or
intangible – i.e.
brand name, goodwill.
Current Assets:
assets that are used
up during
production and
which are likely to
yield cash in the
coming year – for
example, stock will
be sold and debtors
owing the business
money will pay up!
57. 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
Capital and reserves
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
Equit shareholders' funds 2058.0 2016.0 2121.0
Minority interests 216.0 191.0 204.0
Total capital employed 2274.0 2207.0 2325.0
Subtracted from
the assets are the
money the
company owes to
creditors –
suppliers for
example
And to those who
are longer term
creditors – loans,
mortgage on
property etc
This leaves us with
‘Net Assets’
The funds to
acquire these
assets must have
come from
somewhere – the
next section tells
us where it came
from.
It can come from
share capital and
from retained profit
(profit and loss
account)
The total capital
employed must be
the same as the
sum of the net
assets – hence the
term ‘balance’
sheet!
58. 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
59. • 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.
F. Petty Cash Book & Imprest System
60. 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
61. 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)
62. Samb.
Tarikh Butir Folio Tunai Bank Tarikh Butir Folio Tunai Bank
20X6
Sept
17
25
Tunai
Bank
K
K
RM
325
RM
1500
20X6
Sept
17
25
Bank
Tunai
K
K
RM
1500
RM
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.
63. 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.
64. Imprest System (Sistem Panjar)
• 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.
65. • 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.
66. • 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
67. 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
