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Kaedah Analisis Belian
Kaedah Analisis Belian
Baki awal
Pembayaran – hutang berkurangan
Hutang berkurangan
Baki akhir
Diskaun diterima 330 Dis 31 Belian 18 920 Belian kredit + belian tunai
= 18 920 + 2 000
Pulangan belian 520 = 20 920
Dis 31 Baki h/b 8 380
30 600 30 600
2018
CONTOH 14 MUKASURAT 54 (BUKU TEKS)
CONTOH 14 MUKASURAT 54 (BUKU TEKS)
BELIAN KREDIT + BELIAN TUNAI
14 300
tan -
tan +
Hu biliti
g-
g+
Hu biliti
Lia
Lia
Dt kt
tan -
tan +
Hu biliti
g-
g+
Hu biliti
Akaun Kawalan Belum Bayar
Lia
Lia
2017 2017
Dt kt
Dis 31 Bank 16 700 Jan 1 Baki b/b 11 720
Akaun Kawalan Belum Bayar Diskaun diterima 380 Dis 31 Belian 19 050
Bank 16 700 Baki b/b 11 720 Pulangan belian
Diskaun diterima 380 Belian 190
Pulangan belian ?????
Baki h/b 190 13 500
Dis 31 Baki h/b
13 500
30 770 30 770
2018
Jan 1 Baki b/b 13 500