Refleksi - Perakaunan Kewangan

Liabiliti tidak termasuk

(Liabilities of a company would not include)

• tunai

  (cash)

• nota belum bayar

  (notes payable)

• akaun belum bayar

  (accounts payable)

• gaji dan upah belum bayar (salaries and wages payable)

Hasil bukan daripada

(Revenues would not result from)

• jualan barang niaga

  (sale of merchandise)

• sumbangan modal tunai oleh pemilik

  (initial investment of cash by owner)

• melaksanakan perkhidmatan

  (performance of services)

• menyewakan bangunan

  (rental of building)

Ekuiti pemilik meningkat disebabkan oleh

(Owner's equity is increased by)

• ambilan

  (drawings)

• hasil

  (revenues)

• belanja

  (expenses)

• liabiliti

  (liabilities)

Semua penyata kewangan adalah untuk satu tempoh masa kecuali

(All of the financial statements are for a period of time except the)

• penyata pendapatan (income statement)

• penyata ekuiti pemilik

  (owner's equity statement)

• penyata kedudukan kewangan (statement of financial position)

• penyata alir tunai (statement of cash flows)

Nyatakan samada item berikut adalah akaun aset (A), liabiliti (L) atau ekuiti pemilik (OE).

(Indicate whether the item is an asset (A), liability (L) or owner’s equity (OE) account.)

Bekalan (Supplies)

(a)  

Nyatakan samada item berikut adalah akaun aset (A), liabiliti (L) atau ekuiti pemilik (OE).

(Indicate whether the item is an asset (A), liability (L) or owner’s equity (OE) account.)

Ambilan (Drawings)

(a)  

Nyatakan samada item berikut adalah akaun aset (A), liabiliti (L) atau ekuiti pemilik (OE).

(Indicate whether the item is an asset (A), liability (L) or owner’s equity (OE) account.)

Akaun belum bayar (Accounts payable)

(a)  

Sepanjang tahun 2021, Perniagaan Din memperoleh hasil RM90,000, melibatkan belanja RM56,000, membeli aset pada kos RM10,000 dan ambilan oleh pemilik RM6,000. Pendapatan bersih bagi tahun 2021 ialah

(During the year 2021, Perniagaan Din earned revenues of RM90,000, had expenses of RM56,000, purchased assets with a cost of RM10,000 and had owner drawings of RM6,000. Net income for the year 2021 is)

• RM18,000

• RM24,000

• RM28,000

• RM34,000

River Restaurant has total liabilities of RM50,000 and owner’s equity of RM100,000. What are total assets?

(a)  

Susunan proses perakaunan adalah

(The accounting process is correctly sequenced as)

• mengenalpasti, mengkomunikasi, merekod

  (identification, communication, recording)

• merekod, mengkomunikasi, mengenalpasti

  (recording, communication, identification)

• mengenalpasti, merekod, mengkomunikasi

  (identification, recording, communication)

• mengkomunikasi, merekod, mengenalpasti

  (communication, recording, identification)