Diskaun diberi dalam penyata pendapatan

Cikgu… boleh tak bagi tips mcm mana nk ingt format penyata pendapatan dan kunci kira-kira dalam bentuk penyata?

FORMAT PENYATA PENDAPATAN DAN KUNCI KIRA-KIRA

Kunci Kira-kira ada 2 format, a. Kunci Kira-kira digunakan untuk melaporkan kedudukan aset serta liabiliti dan ekuiti pemilik. Mengikut sukatan SPM, pelajar hanya harus mengetahui setakat bagaimana menyediakan Kunci kira-kira mengikut format yang betul. Sebelah kiri debit ; i. Aset Bukan Semasa ii. Aset Semasa iii. Jumlah keseluruhan sebelah debit. Sebelah Kanan kredit ; i.

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Ekuiti Pemilik ii. Liabiliti Semasa iii. Jumlah keseluruhan sebelah kredit. Aset Bukan SEmasa ii. Aset Semasa iii Liabiliti Semasa iv. Modal Kerja didapati melalui ii. Jumlah keseluruhan diatas vi. Ekuiti Pemilik vii.

Soalan 2 ialah soalan yang berkait dengan penyediaan penyata kewangan, biasanya terdapat 3 bentuk soalan yang biasa dikemukakan dalam SPM :.

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Penyata Kewangan Milikan Tunggal 2. Lembaran Kerja 3. Penyata Kewangan bagi Perkongsian. Jumlah markah bagi soalan ini biasanya 19 markah. Di mana ianya boleh dikelaskan kepada 2 iaitu :.

Penguasaan pelarasan —————————————— 9 markah. Oleh itu adalah sangat penting bagi pelajar untuk menguasai format yang betul terlebih dahulu, kemudian cuba pula menguasai kemahiran pelarasan satu persatu bagi memperolehi markah penuh. Adakah susunan aset semasa dan liabiliti semasa mengikut kecairan dalam KKK di ambil kira dalam sistem pemarkahan.

diskaun diberi dalam penyata pendapatan

Masih terlalu awal untuk memikirkan perkara tersebut, memandangkan masa masih ada hari lagi untuk memduduki SPM. Cg nasihatkan agar kedua-dua topik tersebut diberikan penekanan dan perhatian, kemungkinanya adalah Perbanyakkan latihan bagi topik-topik yang lemah serta dapatkan bimbingan dan panduan daripada guru anda. Akaun-akaun hasil dan belanja sahaja yang perlu dimasukkan dalam Penyata Pendapatan. Jika Akaun Belian melibatkan pelarasan seperti ambilan barang niaga maka dalam penyata pendapatan hanya tunjukkan nilai selepas pelarasan sebarang pengiraan jika hendak ditunjukkkan mesti dalam KURUNGANseperti :.

Erm…tetapi macam mana pula dengan akaun perdagangan? Adakah perlu ditunjukkan seperti itu juga?If this activity does not load, try refreshing your browser. Also, this page requires javascript. Please visit using a browser with javascript enabled.

Question 1 Antara berikut, yang manakah merupakan penyata kewangan? B Akaun Perdagangan. C Akaun Tunai. D Kunci Kira-kira. Question 6 Di manakah sewa dibayar terakru ditunjukkan dalam Kunci Kira-kira? A Susut nilai Aset Bukan Semasa adalah kos penggunaan aset tersebut untuk mendapatkan hasil. C Peruntukan Susut nilai juga dikenali sebagai susut nilai terkumpul. D Belanja susut nilai merupakan perbelanjaan modal.

Question 8 Penghutang RM 4 Cikgu Adakah format penyata kewangan dijawab ikut a. Ikut Kurukulum baru soalan 2 jadi anchor item, adakah Lembaran Kerja masih penting? Tiada sebarang penolakan markah dalam soalan anchor item. Sekarang ini dalam soalan SPM, penyediaan dalam bentuk penyata sangat2 digalakkan, walaupun soalan tersebut menyatakan sediakan Akaun Perdagangan dan Untung Rugi.

Askum cikgu. Belanja pembelian aset pula bagaimana? Di kunci kira kira sahaja? Belanja ubahsuai pejabat merupakan perbelanjaan hasil dan perlu dimasukkan dalam Penyata Pendapatan sebagaimana belanja2 lain seperti sewa, gaji, kadar bayaran. Manakala pembelian aset pula merupakan perbelanjaan modal, di mana ianya akan menambahkan nilai aset bukan semasa dan perlu dimasukkan dalam KKK sebagai Aset Bukan Semasa sebagaimana aset2 lain seperti Kenderaan, Bangunan, Lengkapan.

Penyata Pendapatan — Item-item yang dimasukkan ialah hasil atau pendapatan kepada perniagaan dan perbelanjaan yang terlibat untuk mendapatkan hasil berkenaan. Penyata Ekuiti Pemilik — Untuk mengetahui jumlah ekuiti yang dimiliki oleh sesuatu perniagaan. Kunci Kira-kira — Disediakan untuk melihat kedudukan kewangan sesuatu perniagaan pada satu-satu tarikh.

Penyata Aliran Tunai — Melaporkan penerimaan tunai, pembayaran tunai dan perubahan dalam tunai hasil daripada aktiviti-aktiviti operasi, pelaburan dan pembiayaan sesuatu organisasi untuk suatu tempoh mengikut format tertentu yang boleh menyelaraskan baki awal dan akhir tunai. Cikgu, Dalam soalan penyata pendapatan, Jualan - Pulangan Jualan —— dalam pemarkahan SPM, adakah salah simbol tolak itu saya buat kurungan seperti di atas?

Terima kasih. Ada tanda kurungan atau tiada, sebenarnya tidak menjadi masalah. Oleh yang demikian, sebagai pelajar adalah lebih baik ikut saja cara cikgu anda. Cikgu Narzuki, saya dapati bahawa modul yang terbaru pada muka surat 20 terdapat kekeliruan, kerana pada penyata pendapatan Diskaun Diberi dimasukkan untuk ditolak daripada jualan. Sepatutnya Diskaun Diberi adalah dikategorikan sebagai belanja. Menurut cikgu di sekolah, dia maklumkan bahawa format penyata pendapatan ini adalah format yang terbaru Adakah berlaku kesalahan di Modul terbaru ini?

Cikgu, soalan akaun perdagangan dan utg rugi yang dikeluarkan dalam soalan 2 tahun …bolehkah saya jawap dalam bentuk penyata pendapatan?Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. If you continue browsing the site, you agree to the use of cookies on this website. See our User Agreement and Privacy Policy.

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diskaun diberi dalam penyata pendapatan

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diskaun diberi dalam penyata pendapatan

No Downloads. Views Total views. Actions Shares. No notes for slide. Format penyata 1. Imbangan Duga Pada………………………………. Penyata Pendapatan bagi tahun berakhir ……. Kunci Kira-kira pada …………………….

You just clipped your first slide! Clipping is a handy way to collect important slides you want to go back to later.All of the tours we participated in were well run. The staff were very friendly and professional. His email replies were always timely and informative.

diskaun diberi dalam penyata pendapatan

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COM is part of Bleacher Report - Turner Sports Network, part of the Turner Sports and Entertainment Network. Read this wikiHow to learn more. Hands off your face. Avoid touching your face and popping those pimples. Go makeup free for a while. Give your face a chance to breathe. Wash your face twice daily. Use moisturizer and toner each time after you wash.

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Many doctors recommend that you drink between 9 and 12 cups of water per day (2. Although the evidence has been disputed for decades, new reports seem to indicate that diets do have a substantial effect on acne, listing sugar as a trigger. Milk, too, has recently been implicated as an acne-producing agent. Milk stimulates male sex hormones testosterone and androgens that, along with insulin, cause nasty pimples.

For a healthy alternative to water, brew some tasty and healthy green tea. Diet can help your complexion look its best if you let it.