Page 4 - RANGER SPM P.AKAUN
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Modul 9 Pembetulan Kesilapan
9.1 Pembetulan Kesilapan ..............................................................................................145
9.2 Penyata Kewangan Selepas Pembetulan Kesilapan ..................................................150
Latihan ..............................................................................................................................155
Tingkatan 5
Modul 1 Analisis dan Tafsiran Penyata Kewangan untuk Membuat
Keputusan
1.1 Analisis Penyata Kewangan dan Perbandingan Prestasi ..........................................158
Latihan ..............................................................................................................................170
Modul 2 Rekod Tak Lengkap
2.1 Pengenalan Rekod Tak Lengkap ...............................................................................173
2.2 Kaedah Perbandingan ..............................................................................................174
2.3 Kaedah Analisis.......................................................................................................178
Latihan ..............................................................................................................................189
Modul 3 Perakaunan untuk Kawalan Dalaman
3.1 Kawalan Tunai ........................................................................................................192
3.2 Penyata Penyesuaian Bank .......................................................................................193
3.3 Belanjawan Tunai ....................................................................................................203
Latihan ..............................................................................................................................209
Modul 4 Perakaunan untuk Perkongsian
4.1 Perniagaan Perkongsian ...........................................................................................211
4.2 Akaun Pengasingan Untung Rugi ...........................................................................213
4.3 Ekuiti Pemilik dan Penyata Kewangan Perkongsian ................................................218
4.4 Pembubaran Perkongsian .........................................................................................227
Latihan ..............................................................................................................................237
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