Dokumen tersebut memberikan panduan mengenai sistem perakaunan untuk bisnis. Ia menjelaskan tujuan pencatatan transaksi bisnis secara sistematis, kelompok akun utama yaitu aset, liabilitas, modal, pendapatan dan beban, serta cara mencatat transaksi tunai, bank, piutang, hutang, dan jenis transaksi lainnya di buku-buku akuntansi.
The document discusses accounting standards for Islamic banking as established by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). AAOIFI prepares Shariah-compliant accounting, auditing, governance and ethics standards for Islamic banks. It aims to standardize practices according to Shariah principles and rules to support the growth of the Islamic finance industry. The standards address general presentation and disclosures requirements in financial statements for Islamic banks, including additional statements on restricted investments, zakat and qard funds. They also require disclosures on Shariah advisory roles, prohibited earnings, investment account types and allocation of profits.
Dokumen tersebut memberikan panduan mengenai sistem perakaunan untuk bisnis. Ia menjelaskan tujuan pencatatan transaksi bisnis secara sistematis, kelompok akun utama yaitu aset, liabilitas, modal, pendapatan dan beban, serta cara mencatat transaksi tunai, bank, piutang, hutang, dan jenis transaksi lainnya di buku-buku akuntansi.
The document discusses accounting standards for Islamic banking as established by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). AAOIFI prepares Shariah-compliant accounting, auditing, governance and ethics standards for Islamic banks. It aims to standardize practices according to Shariah principles and rules to support the growth of the Islamic finance industry. The standards address general presentation and disclosures requirements in financial statements for Islamic banks, including additional statements on restricted investments, zakat and qard funds. They also require disclosures on Shariah advisory roles, prohibited earnings, investment account types and allocation of profits.
This document discusses cost accounting concepts and classifications. It defines key cost terms like fixed costs, variable costs, prime costs, overhead costs, and work in progress costs. Fixed costs remain constant regardless of production levels, while variable costs change with activity. Prime costs include raw materials, direct labor, and direct expenses. Overhead costs cannot be directly associated with production but are necessary to operate the business. Work in progress costs capture the costs of unfinished production to determine total production costs. Proper cost accounting allows businesses to control costs and set selling prices.
Management accounting provides financial information to internal managers to assist with decision making and management functions. It focuses on forward-looking reports to help plan for the future, while financial accounting provides external historical reports. The key differences are that management accounting is internal/future-focused while financial accounting is external/historical. Management accounting follows principles of causality and analogy to provide insights for managing business activities.
This document discusses cost accounting concepts and classifications. It defines key cost terms like fixed costs, variable costs, prime costs, overhead costs, and work in progress costs. Fixed costs remain constant regardless of production levels, while variable costs change with activity. Prime costs include raw materials, direct labor, and direct expenses. Overhead costs cannot be directly associated with production but are necessary to operate the business. Work in progress costs capture the costs of unfinished production to determine total production costs. Proper cost accounting allows businesses to control costs and set selling prices.
Management accounting provides financial information to internal managers to assist with decision making and management functions. It focuses on forward-looking reports to help plan for the future, while financial accounting provides external historical reports. The key differences are that management accounting is internal/future-focused while financial accounting is external/historical. Management accounting follows principles of causality and analogy to provide insights for managing business activities.
This document discusses financial ratio analysis and different types of ratios used to analyze a firm's financial performance and position. It provides examples of calculating current ratio, quick ratio, inventory turnover ratio, days sales outstanding, asset turnover ratios, and debt ratio using data from a company called Azmi. The analysis finds that Azmi has lower liquidity, higher receivables, lower inventory and asset turnover, and higher debt ratios compared to industry averages, indicating some areas of financial underperformance.
A firm's financial information refers to results of business operations over a specific period, usually six months to one year, stated in monetary terms. This information is used internally by managers to analyze performance and externally by potential investors, lenders, and tax authorities. The financial information includes key statements like the profit and loss statement, balance sheet, and cash flow statement. The profit and loss statement shows revenues and expenses over a period of time. The balance sheet presents assets, liabilities, and equity at a point in time. The cash flow statement details cash inflows and outflows. Financial information is an important tool for evaluating a firm's financial performance and health.
This document provides an overview of basic finance concepts. It discusses that finance involves the management of money for individuals, organizations, and governments. It also explains key finance terms and applications, such as calculating future value, interest rates, and debt repayment over time. Additionally, the document outlines different types of business entities and factors that can influence stock prices, such as profitability, strategic decisions, and economic conditions. It also describes common agency problems that can arise between managers/stockholders and managers/creditors.
This document discusses cost accounting concepts and classifications. It defines key cost terms like fixed costs, variable costs, prime costs, overhead costs, and work in progress costs. Fixed costs remain constant regardless of production levels, while variable costs change with activity. Prime costs include raw materials, direct labor, and direct expenses. Overhead costs cannot be directly associated with production but are necessary to operate the business. Work in progress costs capture the costs of unfinished production at the end of an accounting period. Proper costing allows businesses to control expenses, set selling prices, and ensure adequate profits.
Management accounting provides internal accounting information to managers to aid strategic decision-making. It focuses on forward-looking reports to help plan and control operations. Management accounting differs from financial accounting which produces external reports for stakeholders on historical performance and financial position. The key principles of management accounting are causality, which provides cause-and-effect insights, and analogy, which allows managers to apply insights to their own activities and decisions. Management accounting aims to serve managers' decision-making needs rather than just complying with financial reporting requirements.
2. Berikut adalah servis yang diberikan oleh
akauntan awam(public accountant)
1. Pengauditan
Servis utama yang diberikan oleh kebanyakan firma
perakaunan awam.
Audit adalah satu pemeriksaan bebas ke atas penyata
kewangan syarikat, dokumen dan rekod untuk
membolehkan pendapat diberi tentang kesaksamaan
persembahan penyata kewangan.
2. Perundingan cukai
Khidmat nasihat berhubung isu yang berkaitan dengan
cukai untuk perniagaan dan juga cukai peribadi.
3. 3. Perakaunan
Menyediakan rekod-rekod perakaunan dan
penyata kewangan bagi memenuhi keperluan
undang-undang seperti Akta Syarikat 1965 dan
Akta Cukai Pendapatan.
Memberi nasihat dan maklumat bagi membantu
pihak pengurusan menjalankan tugas dengan
berkesan.
4. 4. Perundingan pengurusan (management consultancy)
Berasaskan kepada pengalaman yang luas dalam
perniagaan dan industri
Menjalankan kajian feasibiliti untuk keluaran baru dan
projek perniagaan,nasihat tentang pembiayaan
penstrukturan semula modal, penilaian pelaburan
modal dan mereka bentuk serta melaksanakan sistem
perakaunan
5. • Bagi akauntan yang berkhidmat di sektor komersil dan
kerajaan, kebanyakan mereka adalah akauntan berdaftar
(registered accountant) dan memeang berbagai jawatan
bergantung kepada jawatan mereka dalam organisasi.
• Antara bidang tugas termasuklah:
i. Menyediakan penyata kewangan organisasi
ii. Menyediakan maklumat perakaunan untuk keperluan
pihak pengurusan
iii. Melibatkan diri dengan kawalan pengurusan dan
belanjawan, peramalan serta pemantauan prestasi
perniagaan
iv. Mengkaji keberkesanan sistem kawalan dalaman
v. Mengendalikan pengurusan kewangan sesebuah
organisasi termasuk menentukan keperluan modal dan
sumber pembiayaan
vi. Mengendalikan urusan cukai organisasi
6. 1) Institut Akauntan Malaysia (Malaysian Institute of
Accountants , MIA)
◦ MIA adalah sebuah badan kawal selia yang dikanunkan
dalam tahun 1969 dibawah seksyen 23 Akta Akauntan
1967
◦ Bertujuan mempengaruhi perkembangan dan
pembangunan profesion perakaunan di Malaysia.
◦ Bertindak sebagai pendaftar akauntan yang mahu
mengamalkan profession tersebut atau mengemukakan
diri sebagai akauntan awam, juruaudit, perunding cukai,
penasihat cukai, akauntan berdaftar atau akauntan
berlesen.
◦ www.mia.org.my
7. 2. Persatuan Akauntan Awam Bertauliah Malaysia
(Malaysian Association of Certified Public
Accountants, MICPA)
◦ Badan profesional perakaunan yang tunggal di Malaysia.
◦ Ditubuhkan dalam tahun 1965 mengikut Akta Syarikat
1965.
◦ Bergerak aktif untuk memajukan profesion perakaunan
dengan memberi latihan dan peperiksaan profesional di
bidang ini.
◦ Untuk menjadi ahli, MICPA mengenakan syarat lulus
semua bahagian peperiksaan yang dikendalikannya dan
mempunyai pengalaman kerja sekurang-kurangnya 3
tahun.
◦ www.micpa.com.my
8. 3. Lembaga Piawaian Perakaunan Malaysia
(Malaysian Accounting Standards Board)
◦ MASB adalah sebuah badan berkanun yang ditubuhkan di bawah
Akta Palaporan Kewangan 1997.
◦ Tanggungjawab utama MASB adalah untuk menerbitkan piawai
perakaunan baru sebagai piawai perakaunan yang diluluskan.
◦ Meningkatkan secara berterusan mutu pelaporan kewangan di
Malaysia dan menyumbang secara langsung kepada
perkembangan pelaporan kewangan pada peringkat
antarabangsa.
◦ Fungsi MASB termasuklah:
Menerbitkan dan mengeluarkan piawai perakaunan
Mengeluarkan kenyataan prinsip untuk pelaporan kewangan
Mengkaji semula atau menerima pakai piawai perakaunan yang ada
Mengeluarkan pengumuman teknikal.
◦ www.masb.org.my