際際滷

際際滷Share a Scribd company logo
Bab 6 Perakauanan ABT
NORLINDA BINTI ADSUN
A1T06
KOLEJ MATRIKULASI LABUAN
ASPEK DEBIT KREDIT
ASET + -
ABT + -
ABB - +
LIBILITI - +
BELANJA + -
UNTUNG/HASIL - +
KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN
1. MENGHAPUSKIRAN HUTANG LAPUK KERANA TELAH DISAHKAN
TIDAK MUNGKIN DIJELASKAN
DT BHL XXX
KT ABT XXX
A) JIKA AKAUN PHR TLH WUJUD
DT PHR XXXX
KT ABT XXXX
B) JIKA AKAUN PHR BELUM
WUJUD
DT BHL XXXX
KT ABT XXXX
KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN
2. MEREKOD HUTANG LAPUK TERPILIH
DT ABT XXX
KT HUTANG LAPUK TERPULIH XXX
(ABT DIWUJUDKAN)
DT TUNAI XXX
KT ABT XXX
(MEREKOD PENERIMAAN TUNAI)
DT ABT XXXX
KT PHR XXXX
(ABT DIWUJUDKAN)
DT TUNAI XXXX
KT ABT XXXX
(MEREKOD PENERIMAAN
TUNAI)
KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN
3. PERUNTUKAN HUTANG RAGU
% ATS BAKI ABT = BAKI H/B PHR
BAKI B/B 400 (1)
(2) BAKI H/B 500 BHL 100 (3)
500 500
PHR
KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN
3. PERUNTUKAN HUTANG RAGU
% ATS BAKI ABT = BAKI H/B PHR
PHR (3) 100 BAKI B/B 400 (1)
(2) BAKI H/B 300
400 400
PHR
KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN
3. PERUNTUKAN HUTANG RAGU
% ATS BAKI JUALAN KREDIT/JUALAN KREDIT BERSIH = BHL
BAKI B/B 400 (1)
(3) BAKI H/B 700 BHL 300 (2)
700 700
PHR
JUALAN KREDIT/JUALAN KREDIT
BERSIH
 % X JUALAN KREDIT =
BHL
 JUALAN KREDIT XPERLU
PELARASAN
 % X JUALAN KREDIT
BERSIH
 JUALAN KREDIT BERSIH
MESTI TOLAK DULU
NGAN PLGN JUALAN
DAN DISKAUN JUALAN
 ABT ASAL  NILAI PHR BARU = NILAI ABT
BERSIH

More Related Content

Featured (20)

Storytelling For The Web: Integrate Storytelling in your Design Process
Storytelling For The Web: Integrate Storytelling in your Design ProcessStorytelling For The Web: Integrate Storytelling in your Design Process
Storytelling For The Web: Integrate Storytelling in your Design Process
Chiara Aliotta
Artificial Intelligence, Data and Competition SCHREPEL June 2024 OECD dis...
Artificial Intelligence, Data and Competition  SCHREPEL  June 2024 OECD dis...Artificial Intelligence, Data and Competition  SCHREPEL  June 2024 OECD dis...
Artificial Intelligence, Data and Competition SCHREPEL June 2024 OECD dis...
OECD Directorate for Financial and Enterprise Affairs
How to Leverage AI to Boost Employee Wellness - Lydia Di Francesco - SocialHR...
How to Leverage AI to Boost Employee Wellness - Lydia Di Francesco - SocialHR...How to Leverage AI to Boost Employee Wellness - Lydia Di Francesco - SocialHR...
How to Leverage AI to Boost Employee Wellness - Lydia Di Francesco - SocialHR...
SocialHRCamp
2024 State of Marketing Report by Hubspot
2024 State of Marketing Report  by Hubspot2024 State of Marketing Report  by Hubspot
2024 State of Marketing Report by Hubspot
Marius Sescu
Everything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPTEverything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPT
Expeed Software
Product Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage EngineeringsProduct Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage Engineerings
Pixeldarts
How Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental HealthHow Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental Health
ThinkNow
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdfAI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
marketingartwork
Skeleton Culture Code
Skeleton Culture CodeSkeleton Culture Code
Skeleton Culture Code
Skeleton Technologies
PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024
Neil Kimberley
Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)
contently
How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024
Albert Qian
Social Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie InsightsSocial Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie Insights
Kurio // The Social Media Age(ncy)
Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024
Search Engine Journal
5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary
SpeakerHub
ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd
Clark Boyd
Getting into the tech field. what next
Getting into the tech field. what next Getting into the tech field. what next
Getting into the tech field. what next
Tessa Mero
Google's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search IntentGoogle's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search Intent
Lily Ray
How to have difficult conversations
How to have difficult conversations How to have difficult conversations
How to have difficult conversations
Rajiv Jayarajah, MAppComm, ACC
Introduction to Data Science
Introduction to Data ScienceIntroduction to Data Science
Introduction to Data Science
Christy Abraham Joy
Storytelling For The Web: Integrate Storytelling in your Design Process
Storytelling For The Web: Integrate Storytelling in your Design ProcessStorytelling For The Web: Integrate Storytelling in your Design Process
Storytelling For The Web: Integrate Storytelling in your Design Process
Chiara Aliotta
How to Leverage AI to Boost Employee Wellness - Lydia Di Francesco - SocialHR...
How to Leverage AI to Boost Employee Wellness - Lydia Di Francesco - SocialHR...How to Leverage AI to Boost Employee Wellness - Lydia Di Francesco - SocialHR...
How to Leverage AI to Boost Employee Wellness - Lydia Di Francesco - SocialHR...
SocialHRCamp
2024 State of Marketing Report by Hubspot
2024 State of Marketing Report  by Hubspot2024 State of Marketing Report  by Hubspot
2024 State of Marketing Report by Hubspot
Marius Sescu
Everything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPTEverything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPT
Expeed Software
Product Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage EngineeringsProduct Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage Engineerings
Pixeldarts
How Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental HealthHow Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental Health
ThinkNow
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdfAI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
marketingartwork
PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024
Neil Kimberley
Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)
contently
How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024
Albert Qian
Social Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie InsightsSocial Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie Insights
Kurio // The Social Media Age(ncy)
Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024
Search Engine Journal
5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary
SpeakerHub
ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd
Clark Boyd
Getting into the tech field. what next
Getting into the tech field. what next Getting into the tech field. what next
Getting into the tech field. what next
Tessa Mero
Google's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search IntentGoogle's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search Intent
Lily Ray

Bab 6 perakauanan abt

  • 1. Bab 6 Perakauanan ABT NORLINDA BINTI ADSUN A1T06 KOLEJ MATRIKULASI LABUAN
  • 2. ASPEK DEBIT KREDIT ASET + - ABT + - ABB - + LIBILITI - + BELANJA + - UNTUNG/HASIL - +
  • 3. KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN 1. MENGHAPUSKIRAN HUTANG LAPUK KERANA TELAH DISAHKAN TIDAK MUNGKIN DIJELASKAN DT BHL XXX KT ABT XXX A) JIKA AKAUN PHR TLH WUJUD DT PHR XXXX KT ABT XXXX B) JIKA AKAUN PHR BELUM WUJUD DT BHL XXXX KT ABT XXXX
  • 4. KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN 2. MEREKOD HUTANG LAPUK TERPILIH DT ABT XXX KT HUTANG LAPUK TERPULIH XXX (ABT DIWUJUDKAN) DT TUNAI XXX KT ABT XXX (MEREKOD PENERIMAAN TUNAI) DT ABT XXXX KT PHR XXXX (ABT DIWUJUDKAN) DT TUNAI XXXX KT ABT XXXX (MEREKOD PENERIMAAN TUNAI)
  • 5. KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN 3. PERUNTUKAN HUTANG RAGU % ATS BAKI ABT = BAKI H/B PHR BAKI B/B 400 (1) (2) BAKI H/B 500 BHL 100 (3) 500 500 PHR
  • 6. KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN 3. PERUNTUKAN HUTANG RAGU % ATS BAKI ABT = BAKI H/B PHR PHR (3) 100 BAKI B/B 400 (1) (2) BAKI H/B 300 400 400 PHR
  • 7. KAEDAH HAPUS KIRA LANSUNG KAEDAH PERUNTUKAN 3. PERUNTUKAN HUTANG RAGU % ATS BAKI JUALAN KREDIT/JUALAN KREDIT BERSIH = BHL BAKI B/B 400 (1) (3) BAKI H/B 700 BHL 300 (2) 700 700 PHR
  • 8. JUALAN KREDIT/JUALAN KREDIT BERSIH % X JUALAN KREDIT = BHL JUALAN KREDIT XPERLU PELARASAN % X JUALAN KREDIT BERSIH JUALAN KREDIT BERSIH MESTI TOLAK DULU NGAN PLGN JUALAN DAN DISKAUN JUALAN
  • 9. ABT ASAL NILAI PHR BARU = NILAI ABT BERSIH