PERSAMAAN PERAKAUNAN
Aset =
Tunai Bank Premis Stok Penghutang
Persamaan Perakaunan
ASET = LIABILITI + EKUITI PEMILIK
Urusniaga Pertama
PERSAMAAN PERAKAUNAN
Urus Niaga Aset
Bank RM Komputer RM Stok RM
20,000
20,000
Jum
20,000
20,000
Urusniaga Kedua
PERSAMAAN PERAKAUNAN
Urus Niaga Aset
Bank RM Komputer RM Stok RM
1 2 Jum
20,000
20,000
Urusniaga Ketiga
PERSAMAAN PERAKAUNAN
Urus Niaga Aset
Bank RM Komputer RM Stok RM
1 2 3 Jum
20,000
20,000
Urusniaga Keempat
PERSAMAAN PERAKAUNAN
Urus Niaga Aset
Bank RM Komputer RM Stok RM
1 2 3 4 Jum
20,000 (4,000) 4,000 3,000 50,000 66,000 4,000 3,000 3,000 3,000 50,000 50,000
20,000
20,000
Urusniaga Kelima
PERSAMAAN PERAKAUNAN
Urus Niaga Aset
Bank RM Komputer RM Stok RM
1 2 3 4 5 Jum
20,000 (4,000) 4,000 3,000 50,000 (3,000) 63,000 4,000 3,000 50,000 3,000 (3,000) 0 50,000
20,000
20,000
Urusniaga Keenam
PERSAMAAN PERAKAUNAN
Urus Niaga Aset
Bank RM Komputer RM Stok RM
1 2 3 4 5 6 Jum
20,000 (4,000) 4,000 3,000 50,000 (3,000) (1,000) 62,000 4,000 3,000 3,000 50,000 (3,000) (1,000) 0 49,000
20,000
20,000
Urusniaga Ketujuh
PERSAMAAN PERAKAUNAN
Urus Niaga
Bank RM
Aset
Komputer RM Stok RM
1 2 3 4 5 6 7 Jum
20,000 (4,000) 4,000 3,000 50,000 (3,000) (1,000) (2,000) 60,000 4,000 RM69,000 3,000 50,000 (3,000) (1,000) 2,000 5,000 0 49,000 RM69,000
20,000
20,000
PERSAMAAN PERAKAUNAN
T
Tunai Bank
Aset
Penghu tang RM Stok RM Alatan RM
15,000 (5,000)
20,000 5000 3200 (500) 3,200 300 (3,200) 400 (250) 4250 3,200 0 150 20,450
20450
20,450