Page 2 - RANGER SPM P.AKAUN
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Tingkatan 4
Modul 1 Pengenalan kepada Perkaunan
1.1 Perakaunan, Subbidang Perakaunan, Kerjaya dan Badan Profesional ...........................1
1.2 Sejarah Perakaunan dan Perkembangannya .................................................................5
1.3 Penyata Kewangan ......................................................................................................6
1.4 Andaian, Prinsip dan Batasan dalam Perakaunan ........................................................9
1.5 Entiti Perniagaan ........................................................................................................10
Latihan ................................................................................................................................11
Modul 2 Klasifikasi Akaun dan Persamaan Perakaunan
2.1 Komponen Akaun Perdagangan dan Untung Rugi dan Penyata Kedudukan
Kewangan .................................................................................................................14
2.2 Item Setiap Komponen Akaun Perdagangan dan Untung Rugi dan Penyata
Kedudukan Kewangan ..............................................................................................16
2.3 Persamaan Perakaunan ..............................................................................................18
2.4 Catatan Kontra dan Carta Akaun ..............................................................................22
Latihan ................................................................................................................................25
Modul 3 Dokumen Perniagaan sebagai Sumber Maklumat
3.1 Dokumen Perniagaan .................................................................................................28
3.2 Dokumen Sumber ......................................................................................................29
3.3 Dokumen Bukan Sumber ............................................................................................38
Latihan ................................................................................................................................39
Modul 3 Buku Catatan Pertama
4.1 Buku Catatan Pertama ...............................................................................................41
4.2 Jurnal Am ..................................................................................................................41
4.3 Jurnal Khas ................................................................................................................46
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