F3023

Basic
Accounting
 Pengenalan Akaun
• Def: komponen asas pengurusan
pern./kaedah memperolehi makl.ttg
kddkn k’wgan dan kadar p’kbgn
sesuatu sykt.
• Secara ringkas perakaunan di taarig
sbg proses:
a. Merekod
b. Mengelas
c. Melapor
d. Menterjemah
 Samb..
Pengenalan Akaun
• Merekod: bertujuan merekod semua aktvt
harian. Ant aktvt merekod ialah berkaitan dgn
penerimaan dan pembayaran wg tunai,
pembelian, jualan dan sebagainya. Semua
urusniaga akan direkodkan dlm buku2 yg
berkaitan, cth u/niaga belian direkodkan dlm
buku belian.

• Mengelas: merupakan aktvt kedua selepas

merekod, bertujuan memudahkan proses
penyediaan penyataan kewangan. Melibatkan
proses catatan bergu bg setiap u/niaga yg
berlaku. Dikelaskan sbg u/niaga aset, liabiliti,
ekuiti, hasil dan belanja.
 Samb…
Pengenalan Akaun
• Melaporkan: merupakan peringkat
penyediaan penyata kewangan spt akaun
dagangan dan akaun untung rugi (akaun
penamat) serta kunci kira2
• Menterjemah : 1 proses pengkajian dan
analisa keatas penyata kewangan yang
telah disediakan itu, proses ini akan cuba
menjelaskan keadaan kewangan firma dr
beberapa aspek yang tertentu mengikut
keperluan pengguna, penyata kewangan
itu sendiri.
 Konsep perakaunan
• Konsep entiti berasingan:
pern. Dianggap sbg 1 entiti berasingan drp
pemiliknya. Pemilik adalah pemiutang kpd
pern. Dgn meminjamkan modal kpdnya.
u/niaga2 yg memberi kesan kpd pern.
akan direkodkan ke dlm buku perakaunan.
• Konsep berterusan:
kegiatan pern diandaikan akan beroperasi
sec. berterusan utk 1 tempoh yg x di
ketahui.
 Samb..
Konsep perakaunan
• Konsep wang sebagai ukuran: wg
digunakan sbg unit ukuran utk merekod
u/niaga;bermakna u/niaga boleh dinilaikan
dlm ukuran no. yg boleh di +, -, x, /.
• Konsep tempoh perakaunan: biasanya
adalah 1 tahun. Cth tempoh perakaunan
bg syk Tan bermula dr 1 jan 2000 dan
berakhir pd 31 dis 2000 utk mencari
samada pern memperolehi untung rugi
seseorg penyimpan.
 Accounting cycle
Identify the transaction through an original source document
(such as an invoice, receipt , cancelled check, time card,
deposit slip, purchase order) which provides:
Analyze the transaction – determine which accounts are affected,
how (increase or decrease), and how much
Make Journal entries – record the transaction in the journal as
both a debit and a credit
Post to ledger – transfer the journal entries to ledger accounts

Adjusting entries – prepare and post accrued and deferred items

to journals and ledger T-accounts
Financial Statements – prepare income statement, balance sheet,
statement of retained earnings, and statement of cash flows (this
can occur at other points in time with appropriate adjustments)
 Samb..
Konsep perakaunan
• Konsep pemadanan: mengikut konsep
ini untung bersih ialah perbezaan di antara
hasil dan perbelanjaan dan bukan diantara
penerimaan tunai dan pembayaran tunai
konsep ini kuga dikenali sbg konsep
akuan.

• Konsep kos sejarah: aset2 pern yg

direkodkan dlm buku perakaunan adalah
mengikut kos i.e nilai sbnr yg dibyr
semasa m’beli aset itu. Ini adalah krn kos
sejarah merupakan cara yg paling objektif
di dlm melaporkan aset2 dlm penyata
kewangan.
 Langkah-Langkah Kitaran
Perakaunan
Langkah2 kitaran Dok/Rekod yg Kekerapan merekod
perakaunan berkaitan
Menganalisa u/niaga Dok2 pern. Harian
Merekod u/niaga Buku cttn pertama Harian
Mengepos buku cttn Lejar Harian
pertama
Menyediakan Lembaran Kerja Akhir setiap bulan @
imbangan duga tempoh perakaunan
Menyelaraskan - Akhir tempoh
akaun2 lejar am perakaunan
Menyediakan akaun Penyata pendapatan Akhir tempoh
penamat dan kunci dan kunci kira2 perakaunan
kira2
 Penerangan
(kitaran perakaunan)
• Langkah I: makl sesuatu u/niaga
diperolehi drp dok2 pern spt invois, nota
kt, resit dan sebagainya.
• Langkah II: makl. Dlm dok pern akan
direkodkan ke dlm buku2 cttn pertama spt
jurnal am, jurnal jualan, buku tunai dsb.
• Langkah III: cttn dlm buku pertama
kemudiannya akan di poskan ke akaun2
yg tertentu dlm lejar am @ lejar kecil.
 Penerangan
(kitaran perakaunan)
• Langkah IV: akaun2 lejar diimbangkan
dan baki akaun2 tersebut digunakan utk
menyediakan imbangan duga.
• Langkah V: akaun2 lejar di selaraskan pd
tarikh imbangan krn terdapat makl.
Tambahan yg perlu di ambil kira spt
peruntukan hutang ragu, hasil terdahulu,
peruntukan susut nilai.
• Langkah VI: imbangan duga bersama
bersama dgn pelarasan dlm akaun lejar
digunakan utk menyediakan akaun
penamat dan kunci kira2.
 Double entry system
• In accountancy, the double-entry
bookkeeping (or double-entry
accounting) system is the basis of
the standard system used by
businesses and other organizations
to record financial transactions
 Prinsip Catatan Bergu
• Pengertian: berkehendakkan 2
catatan bergu bg setiap 1 u/niaga i.e
1 cttn mengenai akaun yg memberi
sesuatu nilai dan 1 lagi yg
menerimanya. Setiap cttn u/niaga di
catat ke dlm 2 akaun lejar yg
berasingan tetapi dgn nilai yg
sama.
 Samb…
Prinsip Catatan Bergu
• Mengapa sistem cttn bergu
digunakan?
• Cttn lengkap u/niaga dpt dibuat.
• Ketepatan pengiraan cttn perakaunan dpt
dipastikan dgn menyediakan imb. Duga.
• Cttn penipuan dpt dikawal/kesilapan mudah
dikesan dan dibetulkan.
• Prestasi dan kemajuan pern dpt
dipertingkatkan(butiran untung rugi pern
direkodkan lengkap)
 Revenues /Hasil
• Revenues= what the business earns for
providing goods or services
• Hasil=segala penerimaan yg menambahan
pndptn sesuatu pern.
– Penerimaan hasil
• Diperolehi drp kegiatan biasa sesuatu pern
• Termasuk penerimaan drp jualan brg, komisyen
diterima, bunga diterima, sewa diterima, diskaun
diterima.
• Semua penerimaan hasil akan dikreditkan dlm
akaun hasil.
• Untung jangka pendek
 Samb…
Pengertian dan pengelasan Hasil
• Penerimaan modal
– Merupakan penerimaan yg diperolehi
drp sumber2 yg kan menambahkan
pendaptan pern.
– Pembelian syer2 oleh pemegang bg syk
bhd, loan, dan jualan aset2 tetap pern,
spt: jualan kenderaan, alatana pejabat,
perabot dll
– Untung jangka panjang.
 Expenses/Belanja
• Expenses = the cost of assets the business uses
to generate revenues (payroll, depreciation, rent,
utilities, taxes)
• Belanja=Segala yg dibelanjakan oleh pern. Utk
tujuan mendapatkan untung.
– Perbelanjaan modal
• Perbelanjaan yg dibuat dalam pembelian @ penggantian
aset tetap utk kegunaan pern dlm sesuatu j/masa yg pjg.
• Cth: membeli kenderaan, perabot, lengkapan, premis,
alatan pejabat, jentera.
• Membaiki mengganti bahagian bangunan @jentera yg
rosak
• Menambah ruang kedai
 Samb..
Expenses/Belanja
• Perbelanjaan hasil:adalah seperti
pembelian brg2 utk tujuan
mendapatkan keuntungan dan
pembayaran belanja spt gaji.
– Berlaku dlm j/masa pendek dan
berulang kali.
– Cth:membeli brg2 utk dijual semula
– Membayar gaji pekerja,sewa iklan, bil
utiliti
– Susut nilai
 Assets/Aset
• In accounting, an asset is defined as a probable
future economic benefit obtained or controlled by
a particular entity as a result of a past
transaction or event
• Aset (harta): harta benda yg dimiliki oleh pern
utk membantu pengendalian pern, boleh
dikelaskan kpd aset tetap dan aset semasa.
– Aset tetap:benda yg dibeli utk kegunaan dlm pern dan
bukan utk jualan.mengalami susut nilai
– Aset semasa:harta yg selalu berubah btk dan
menilainya dlm sesuatu j/masa pern.cth stok,
penghutang, tunai di bank, tunai di tangan.
 Liability
• A liability is defined as an obligation
of an entity arising from past
transactions or events, the
settlement of which may result in the
transfer or use of assets, provision of
services or other yielding of
economic benefits in the future.
Individual or group must adopt
corporate charter and file it with the
state.
 Classification of accounting
liabilities
• Liabilities are reported on a balance sheet and are usually
divided into two categories:
• Current liabilities — these liabilities are reasonably
expected to be liquidated within a year. They usually
include payables such as wages, accounts, taxes, and
accounts payables, unearned revenue when adjusting
entries, portions of long-term bonds to be paid this year,
short-term obligations (e.g. from purchase of equipment),
and others.
• Long-term liabilities — these liabilities are reasonably
expected not to be liquidated within a year. They usually
include issued long-term bonds, notes payables, long-term
leases, pension obligations, and long-term product
warranties.
 Pengertian Liabiliti dan
pengelasan
• Ialah apa yg dihutang oleh sesebuah
pern samada kpd pemilik
pern/pemiutang.
– Liabiliti j/pnjg:hutang pern yg boleh
dibayar dlm tempoh masa yg lama spt
pinjaman dan gadai janji.
– Liabiliti semasa: hutang pern yg ,esti
dijelaskan dlm tempoh masa yg singkat
spt overdraf dan pemiutang
 Ekuiti Pemilik
• Hutang pern kpd pemilik pern
(pemilik pern meminjamkan wang
kpd pern. Sbg modal).
 DOUBLE ENTRY RULES FOR
ASSETS ACC,CAPITAL ACC AND
LIABILITY ACC

• Berpandukan kepada baki normal

bagi setiap jenis akaun di atas, kita
dapat menentukan peraturan
catatan bergu bagi akaun aset,
akaun modal dan akaun liabiliti
seperti yang ditunjukkan di bawah:
 DOUBLE ENTRY RULES FOR
ASSETS ACC,CAPITAL ACC AND
LIABILITY ACC
ASET bertambah DEBITKAN
nilainya
ASET berkurang KREDITKAN
nilainya
LIABILITI bertambah KREDITKAN
nilainya
LIABILITI berkurang DEBITKAN
nilainya
EKUITI PEMILIK bertambah KREDITKAN
nilainya
EKUITI PEMILIK berkurang DEBITKAN
nilainya
DOUBLE ENTRY RULES FOR ASSETS
ACC,CAPITAL ACC AND LIABILITY
ACC

DT ASSET’S ACC KT

Increase value Decrease value

DOUBLE ENTRY RULES FOR ASSETS
ACC,CAPITAL ACC AND LIABILITY
ACC

DT CAPITAL ACCOUNT KT

Decrease value Increase value

DOUBLE ENTRY RULES FOR ASSETS
ACC,CAPITAL ACC AND LIABILITY
ACC

DT LIABILITY ACCOUNTS KT

Decrease value Increase value

Accounting Equation Elements

OWNER’S
ASSETS LIABILITY
EQUITY

ASET ASET LIABILITI LIABILITI

TETAP SEMASA J/PANJANG J/PENDEK

Bangunan, Loan j/pnjg Modal

tanah, Tunai,
mesin, Inventori,
kenderaan Item prabayar Hasil belum
terperoleh
 Accounting Equation
• The basic accounting equation is
the foundation for the
double-entry bookkeeping system. It
shows how assets were financed:
either by borrowing money from
someone (liability) or by paying your
own money (shareholders' equity).
 Accounting Equation
• The accounting equation can be
expressed in 3 ways:

– Assets = Liabilities + Owners' Equity

– Liabilities = Assets - Owners' Equity
– Owners' Equity = Assets - Liabilities
 Accounting Equation
• Transaction 1:  The owner deposits $5000 in the
checking account to begin operations
Assets = Liabilities + Owner's Equity
+$5000          $0                  +$5000

 The asset “Cash” is increased by $5000 and the

Owner’s Equity is increased $5000.  The business
owes the owner $5000. 
 Accounting Equation
• Transaction 2:  The business purchases a
computer, on credit, for $2500.
Assets = Liabilities + Owner's Equity
+$2500      +$2500                  $

The asset “Computers” is increased by

$2500 and the liability is also increased
$2500 because the business now owns the
store $2500.
 Accounting Equation
• Transaction 3:  The business purchases
office supplies using $550 cash.
Assets = Liabilities + Owner's Equity
+$550
-$550

The asset “Office Supplies” is increased

$550 and the asset “Cash” is decreased
$550.
 Accounting Equation
• Transaction 4:  A business purchases a building
for $100,000 with a $25,000 cash down-payment
and a loan for the $75,000 outstanding. 
Assets = Liabilities + Owner's Equity
+$100,000   +75,000                  
-$25,000
More than two accounts are affected by this
transaction.  The asset “Building” increases by
$100,000, the asset “Cash” decreases by
$25,000, and the liability “Bank Loan” increases
by $75,000. The net result is that both sides of
the equation increase by $75K.
 Accounting Equation
• The expanded Accounting Equation
looks like this:
Assets = Liabilities + Owner's
Equity + Revenues –
Expenses
 Accounting Equation
• Transaction 5:  The business sells goods
for $1,200 cash. 
• Assets = Liabilities + Owner's Equity
+$1200                       +$1200 (Revenue)

The asset “Cash” is increased $1200 and

the revenue increases Owner’s Equity
$1200. 
 Accounting Equation
• Transaction 6:  The business pays its rent
monthly rent of $950 using a company
check.   
Assets = Liabilities + Owner's Equity
-$950                          -$950 (Expense)

The asset “Cash” is decreased $950 and

the expense decreases Owner’s Equity
$950.
 Test IQ
• Ravi owns Coffee House, near the
campus of Manatee College. The
business has cash of $2,000 and
furniture that cost $8,000. Debts
include accounts payable of $1,000
and a $6,000 note payable. How
much equity does Ravi have in the
business? Using Ravi figures, write
the accounting equation of Coffee
House.
Answer
PERSONAL ACCOUNTS/AKAUN
PERORANGAN
• Personal accounts refers to all the
transactions related to natural persons,
artificial persons and representative persons
ex:- rama, ravi, andhra bank, outstanding
rent. ,. Ist category of transactions belongs
to personal accounts
• RULE : debit the receiver and credit the giver
• Biasanya berkaitan dengan akaun-akaun
penghutang barang niaga (pelanggan) dan
akaun-akaun pemiutang barang niaga
(pembekal)
Non Personal Accounts/Akaun
Bukan Perorangan
• Not related natural persons.
• Berkaitan dengan akaun-akaun selain
daripada akaun-akaun penghutang
barang niaga (pelanggan) dan akaun-
akaun pemiutang barang niaga
(pembekal)

• Boleh dibahagikan kepada

• Akaun Nominal dan
• Akaun Nyata
 Nominal accounts/akaun
nominal
• Nominal accounts includes all the transactions
related to expenditures , incomes, losses and
profits . ex:- rent paid, rent received, bad debts,
profit on sale of an asset.
• RULE: Debit alll expenses and losses and credit
all incomes and profits
• Digunakan untuk merekod semua perbelanjaan
dan hasil pern
• Peraturan merekod akaun nominal
– Debit semua pembelian.
– Kredit semua hasil.
 Real accounts/akaun nyata
• Real accounts includes things in the business i.e.
assets. IInd category of transactions related to

Real accounts eg: buildings , machinary , cash

etc..
RULE: Debit what comes in and credit what goes
out

• Digunakan utk merekod semua aset yg dipunyai

oleh pern.
• Peraturan merekod akaun nyata ialah:
– Debit nilai yg diterima @nilai masuk
– Kredit nilai yg diberi @ nilai keluar
 Assets of Stock
• The asset of stock and the need for closing stock
adjustments. Perpetual and periodic stock
(inventory) measurement. The need for stock
(inventory) valuation.
• The type of the business and the stock flows.
Stock (inventory) costing: first-in, first out
(FIFO); last-in, first -out (LIFO); average cost
(AVC).
• The choice of stock flow assumptions and
accounting policies.
• The influence of inventory costing over the
reported profits. Inventory (illusory) profits.
• Lower of costs or market rule. Net realizable
value of stocks.