DOUBLE-ENTRY SYSTEM - SISTEM CATATAN BERGU
Ini merupakan salah satu konsep asas catatan perakaunan yang perlu diikuti dalam menyediakan catatan jurnal dan lejar. Ia mengatakan bahawa dalam setiap transaksi perniagaan yang berlaku, kita perlu merekodkan sekurang-kurangnya dalam dua catatan yang berlainan secara serentak, di mana satu akaun yang didebitkan mesti diikuti dengan satu lagi akaun yang dikreditkan.
Each transaction must be recorded in minimum 2 (TWO) different entries, in which 1 account debited must be followed with another account credited!
Example:
March 3: Bought machineries worth $50,000 by cheque
6: Paid electricity bill $120 by cash
How do you record these into your journal?
March 3 Machinary 50,000
Cash at Bank 50,000
(Bought machinaries by cheque)
6 Electricity Bill 120
Cash in Hand 120
(Paid electricity bill by cash)
From the above given examples, we can see that in 1st buss transctns (March 3), we have recorded the entries into two different accounts which are Machinary Account (debited) and Cash at Bank Account (credited)
ReplyDeleteDalam membuat catatan ini, anda perlu pastikan bahawa tarikh transaksi dan nilai yang direkodkan perlulah sama.
ReplyDelete