Tingkatan 4 – Prinsip Perakaunan – Cikgu Rachel
Kandungan Kursus
Bab 01: Pengenalan kepada Perakaunan
Pengenalan Kepada Perakaunan
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Bab 02: Klasifikasi Akaun & Persamaan Perakaunan
Klasifikasi Akaun & Persamaan Perakaunan
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Bab 03: Dokumen Perniagaan sebagai Sumber Maklumat
Dokumen Perniagaan Sebagai Sumber Maklumat
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Bab 04: Buku Catatan Pertama & Jurnal Catatan Pertama
Buku Catatan Pertama (Buku Tunai & Buku Tunai Runcit)
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Jurnal Catatan Pertama (Jurnal Am & Jurnal Khas)
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Bab 05: Lejar
Lejar (Akaun Kawalan)
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Lejar (Sistem Catatan Bergu)
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Bab 06: Imbangan Duga
Imbangan Duga
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Bab 07: Penyata Kewangan Milikan Tunggal Tanpa Pelarasan
Penyata Kewangan Milikan Tunggal Tanpa Pelarasan
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Bab 08: Pelarasan Pada Tarikh Imbangan & Penyediaan Penyata Kewangan Milikan Tunggal
Pelarasan Akaun Nominal
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Hutang Lapuk, Hutang Lapuk Terpulih dan Peruntukan Hutang Ragu
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Susut Nilai, Susut Nilai Terkumpul dan Pelupusan ABS
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