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Simpan Kira [2] - KHB Ting3

Simpan Kira [2] - KHB Ting3

Ratings: (0)|Views: 1,950|Likes:
Published by Walter Ethan

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Categories:Types, School Work
Published by: Walter Ethan on Apr 30, 2010
Copyright:Attribution Non-commercial

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08/01/2015

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Simpan Kira [2]Simpan Kira [2]
SIMPANKIRA [2]
ImbanganDuga
 
AkaunPenamatKunciKira-kira
AkaunPerdagangan
 
AkaunUntung Rugi
 
Imbangan DugaImbangan Duga
Senarai baki dt & kt dpd bukuSenarai baki dt & kt dpd bukulejar pd tarikh tttlejar pd tarikh ttt..
[biasanya pd akhir tempoh perakaunan][biasanya pd akhir tempoh perakaunan]
B
UKAN
B
UKAN
sejenis akaun.sejenis akaun.
J
umlah baki dt = kt.
J
umlah baki dt = kt.
Tujuan:Tujuan:
Uji ketepatan kiraan lejar.Uji ketepatan kiraan lejar.
Uji ketepatan Catatan BerguUji ketepatan Catatan Bergu
Menyedia akaun penamat & kunciMenyedia akaun penamat & kuncikirakira--kirakira
 
L
angkah Menyedia Imb.Duga:
L
angkah Menyedia Imb.Duga:
ImbangImbangakak
22
berkaitanberkaitan
J
umlahkan
J
umlahkan Ak Nominal Ak Nominal
Masukkan bakiMasukkan baki
22
ak lejar ke dlmak lejar ke dlmImb.DugaImb.Duga
DtDt
ruang dt, Ktruang dt, Kt
ruang Ktruang Kt
 Ak yg tiada baki: Ak yg tiada baki:
J
umlah Dt dlm lejar 
J
umlah Dt dlm lejar 
ruang Dtruang Dt
J
umlah Kt dlm lejar 
J
umlah Kt dlm lejar 
ruang Dtruang Dt
J
umlah Imb.Duga
J
umlah Imb.Duga
Dt = KtDt = Kt

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