Download - Bab 6 perakauanan abt
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Bab 6 Perakauanan ABT
NORLINDA BINTI ADSUNA1T06
KOLEJ MATRIKULASI LABUAN
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ASPEK DEBIT KREDIT
ASET + -
ABT + -
ABB - +
LIBILITI - +
BELANJA + -
UNTUNG/HASIL - +
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KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN
1. MENGHAPUSKIRAN HUTANG LAPUK KERANA TELAH DISAHKAN TIDAK MUNGKIN DIJELASKAN
DT BHL XXX KT ABT XXX
A) JIKA AKAUN PHR TLH WUJUD DT PHR XXXX KT ABT XXXX
B) JIKA AKAUN PHR BELUM WUJUD
DT BHL XXXX KT ABT XXXX
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KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN
2. MEREKOD HUTANG LAPUK TERPILIH
DT ABT XXX KT HUTANG LAPUK TERPULIH XXX(ABT DIWUJUDKAN)
DT TUNAI XXX KT ABT XXX(MEREKOD PENERIMAAN TUNAI)
DT ABT XXXX KT PHR XXXX(ABT DIWUJUDKAN)
DT TUNAI XXXX KT ABT XXXX(MEREKOD PENERIMAANTUNAI)
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KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN
3. PERUNTUKAN HUTANG RAGU
% ATS BAKI ABT = BAKI H/B PHR
BAKI B/B 400 (1)(2) BAKI H/B 500 BHL 100 (3)
500 500
PHR
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KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN
3. PERUNTUKAN HUTANG RAGU
% ATS BAKI ABT = BAKI H/B PHR
PHR (3) 100 BAKI B/B 400 (1)(2) BAKI H/B 300
400 400
PHR
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KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN
3. PERUNTUKAN HUTANG RAGU
% ATS BAKI JUALAN KREDIT/JUALAN KREDIT BERSIH = BHL
BAKI B/B 400 (1)(3) BAKI H/B 700 BHL 300 (2)
700 700
PHR
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JUALAN KREDIT/JUALAN KREDIT BERSIH
• % X JUALAN KREDIT = BHL
• JUALAN KREDIT XPERLU PELARASAN
• % X JUALAN KREDIT BERSIH
• JUALAN KREDIT BERSIH MESTI TOLAK DULU NGAN PLGN JUALAN DAN DISKAUN JUALAN
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• ABT ASAL – NILAI PHR BARU = NILAI ABT BERSIH