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SLIDESMANIA.COM
Klasifikasiakaundan
persamaanperakaunan
SLIDESMANIA.COM
01
Persamaanperakaunantanpahasildanbelanja
modal.
ambilan
SLIDESMANIA.COM
02
Persamaanperakaunandenganhasildanbelanja
modal.
- ambilan
+ untung bersih
Atau
- Rugi bersih
SLIDESMANIA.COM
Adahasildanbelanja
Hasil Belanja
- Ambilan
SLIDESMANIA.COM
BelibarangniagaRM500dengantunai
Inventori Tunai
Aset = Liabiliti + Ekuiti Pemilik
- 500
+ 500
Inventori
Tunai
SLIDESMANIA.COM
BelibarangniagaRM2400secarakredit
Inventori Akaun Belum Bayar
Aset = Liabiliti + Ekuiti Pemilik
+ 2 400
+ 2 400
Inventori Akaun Belum Bayar
SLIDESMANIA.COM
JualbarangniagaberkosRM900dancekRM990diterima
Inventori Bank
Aset = Liabiliti + Ekuiti Pemilik
+ 990
- 900
Inventori
Bank
Untung bersih RM90
Untung bersih + 90
SLIDESMANIA.COM
JualbarangniagaberkosRM900secarakreditpadahargaRM1000
Inventori Akaun Belum Terima
Aset = Liabiliti + Ekuiti Pemilik
+ 1 000
- 900
Inventori
Akaun Belum Terima
Untung bersih RM100
Untung bersih + 100
SLIDESMANIA.COM
Aset = Liabiliti + Ekuiti Pemilik
+ 5 000
+ 4 000
Bank
Alatan kedai
Modal + 13 800
Tunai
+ 4 800
SLIDESMANIA.COM
Aset = Liabiliti + Ekuiti Pemilik
Modal + 14 300
Akaun belum bayar
+ 1 810
SLIDESMANIA.COM
SLIDESMANIA.COM
Urus niaga
Aset Ekuiti pemilik + Liabiliti
Alatan Kedai Inventori Bank Tunai Modal
Akaun Belum
Bayar
RM RM RM RM RM RM
SLIDESMANIA.COM
Urus niaga
Aset Ekuiti pemilik + Liabiliti
Alatan Kedai Inventori Bank Tunai Modal
Akaun Belum
Bayar
RM RM RM RM RM RM
+ 4 000 + 13 800
+ 4 800 + 5 000
SLIDESMANIA.COM
Urus niaga
Aset Ekuiti pemilik + Liabiliti
Alatan Kedai Inventori Bank Tunai Modal
Akaun Belum
Bayar
RM RM RM RM RM RM
(i)
(ii)
+ 4 000 + 13 800
+ 4 800 + 5 000
+ 11 000 + 11 000
SLIDESMANIA.COM
Urus niaga
Aset Ekuiti pemilik + Liabiliti
Alatan Kedai Inventori Bank Tunai Modal
Akaun Belum
Bayar
RM RM RM RM RM RM
(i)
(ii)
(iii)
+ 4 000 + 13 800
+ 4 800 + 5 000
+ 11 000 + 11 000
+ 1 800 - 1 800
SLIDESMANIA.COM
Urus niaga
Aset Ekuiti pemilik + Liabiliti
Alatan Kedai Inventori Bank Tunai Modal
Akaun Belum
Bayar
RM RM RM RM RM RM
(i)
(ii)
(iii)
(iv)
+ 4 000 + 13 800
+ 4 800 + 5 000
+ 11 000 + 11 000
+ 1 800 - 1 800
- 60 - 60
SLIDESMANIA.COM
Urus niaga
Aset Ekuiti pemilik + Liabiliti
Alatan Kedai Inventori Bank Tunai Modal
Akaun Belum
Bayar
RM RM RM RM RM RM
(i)
(ii)
(iii)
(iv)
(v)
+ 4 000 + 13 800
+ 4 800 + 5 000
+ 11 000 + 11 000
+ 1 800 - 1 800
- 60 - 60
- 3 000 - 3 000
SLIDESMANIA.COM
Urus niaga
Aset Ekuiti pemilik + Liabiliti
Alatan Kedai Inventori Bank Tunai Modal
Akaun Belum
Bayar
RM RM RM RM RM RM
(i)
(ii)
(iii)
(iv)
(v)
(vi)
+ 4 000 + 13 800
+ 4 800 + 5 000
+ 11 000 + 11 000
+ 1 800 - 1 800
- 60 - 60
- 3 000 - 3 000
+ 900 - 900
SLIDESMANIA.COM
Urus niaga
Aset Ekuiti pemilik + Liabiliti
Alatan Kedai Inventori Bank Tunai Modal
Akaun Belum
Bayar
RM RM RM RM RM RM
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
+ 4 000 + 13 800
+ 4 800 + 5 000
+ 11 000 + 11 000
+ 1 800 - 1 800
- 60 - 60
- 3 000 - 3 000
+ 900 - 900
+ 1 000 - 1 000
300 13 740
6 600 3 000
11 840 8 000
21 740 21 740
SLIDESMANIA.COM
Kedai Kain Suhana
Penyata Kedudukan Kewangan pada 31 Disember 2016
Aset Bukan Semasa
Alatan Kedai
Aset Semasa
Inventori
Bank
Tunai
RM
6 600
15 140
21 740
RM
11 840
3 000
300
RM
13 740
8 000
21 740
Ekuiti Pemilik
Modal
Liabiliti Semasa
Akaun Belum Bayar

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