Bab 18    Pelarasan Lain bagi Akaun Akhir 

1. Belanja terakru/ terhutang/ tertunggak / belum bayat
    contoh : sewa dibayar RM 500 dengan cek
                 sewa bulanan RM 50

 

    Catatan Jurnal
                                                                                            Dt          Kt


                                     Sewa                                              600
                                              Bank                                                  500
                                              Sewa terakru                                      100
 

                                     Untung Rugi                                    600
                                              Sewa                                                  600
 

 2. Belanja Prabayar / bayar terdahulu
     contoh : Imbangan Duga menunjukkan baki sewa
                  Dt RM 1400
                  ( Sewa tahunan   RM 1200 )

Catatan Juranal
                                                                                           Dt          Kt

                                     Sewa                                           1400
                                               Bank                                               1400

                                     Untung Rugi                                  1200
                                     Sewa Prabayar                               200
                                               Sewa                                               1400
 

3. Hasil / pendapatan terakru/ terhutang /belum terima
    contoh : Imbangan Duga menunjukkan baki kt akaun komisen diterima
                 RM 1000. Komisen patut di terima RM 1200

Catatan Juranal
                                                                                           Dt          Kt

                                        Bank                                        1000
                                               Komisen belum terima                       200
                                               Komisen diterima                            1200

                                        Komisen diterima                      1200
                                               Untung Rugi                                     1200

4. Hasil / pendapatan diterima terdahulu
    contoh : Komisen telah diterima RM 300
                 Komisen patut diterma RM 200

Catatan Juranal
                                                                                           Dt          Kt


                                        Bank                                           300
                                                 Komisen diterima                            300

                                        Komisen diterima                        300
                                                Komisen diterima terdahulu              100
                                                Untung Rugi                                     200

Kesimpulan :

  1.  Belanja terakru      --   baki kredit
  2.  Belanja terdahulu   --   baki debit
  3.  Hasil terakru         --    baki debit
  4.  Hasil terdahulu      --    baki kredit
 
 
 
Ambilan :
Definisi : Barang niaga, perkhidmatan, wang tunai diambil oleh pemilik perniagaan
              untuk keguanaan sendiri.

Catatan Jurnal
                                                                                           Dt          Kt


                                       Ambilan                                        xx
                                               Belian                                                xx

                                      Ambilan                                         xx
                                              Perkhidmatan                                     xx
                                      (cth : sewa, insurans, kadar bayaran )

                                      Ambilan                                        xx
                                              Bank/ Tunai                                       xx

Jenis-jenis modal
1. Modal terlabur     - > modal yang dilaburkan
                               ->  tidak dicampur untung atau ditolak rugi atau ambilan
2. Modal digunakan ->  Jumlah Aset - Jumlah Liabiliti = modal akhir
                                     ( "aset bersih" jika pemilik tunggal )
3. Modal Kerja       -> Jumlah aset semasa - jumlah liabiliti semasa
 
 
 

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