Professional Documents
Culture Documents
Nota Akaun-Kawalan
Nota Akaun-Kawalan
Format Akaun Kawalan Penghutang: Akaun Kawalan Penghutang RM Baki b/b Jualan Bank ( cek tak laku ) Diskaun diberi (dibatalk Faedah dikenakan Baki h/b X X X X X X XX Baki b/b Baki b/b Sumber rujukan Akaun Kawalan Pemiutang Urusniaga 1. Baki b/b 2. Belian 3. Angkutan masuk 4. Diskaun diterima 5. Faedah dikenakan 6. Tunai/Bank (diterima) 7. Pulangan Keluar/belian 8.Catatan kontra Buku Catatan Pertama Jurnal Am Jurnal Belian Jurnal Am Buku Tunai Jurnal Am Buku Tunai Jurnal Pulangan Keluar Jurnal Am Tunai/Bank Diskaun diberi Pulangan masuk/jualan Hutang lapuk Kontra Baki h/b X X X X X X XX Tunai/Bank Diskaun diterima Pulangan keluar/belian Kontra Baki h/b Baki b/b X X X X X XX X Baki b/b RM Format Akaun Kawalan Pemiutang: Akaun Kawalan Pemiutang RM Baki b/b Belian Angkutan Masuk Faedah dikenakan Baki h/b RM X X X X X XX X
Sumber rujukan Akaun Kawalan Penghutang Urusniaga 1. Baki b/b 2. Jualan 3. Cek Tak Laku 4. Diskaun diberi (dibatalkan) 5. Faedah dikenakan 6. Tunai/Bank (diterima) 7. Diskaun diberi 8. Pulangan Masuk/jualan 9. Hutang lapuk 10.Catatan kontra Buku Catatan Pertama Jurnal Am Jurnal Jualan Buku Tunai Jurnal Am Jurnal Am Buku Tunai Buku Tunai Jurnal Pulangan Masuk Jurnal Am Jurnal Am
Penghutang Diskaun RM RM 630.00 20.00 1,800.00 90.00 1,200.00 60.00 3,630.00 170.00
BUKU TUNAI Bank Tarikh Butir RM 2001 630.00 Jan-20 Johan (refund) 1,800.00 1,200.00
JURNAL JUALAN Butir Jumlah RM Ali 480.00 Ah Kow 1,460.00 Muthu 780.00 Ak. Jualan(Kt) 2,720.00
Akaun Kawalan Penghutang 2001 RM 2001 Jan-01 Baki b/b 2,080.00 Jan-01 Baki b/b Jan-31 Jualan 2,720.00 Jan-31 Pulangan Jualan Bank (refund 100.00 Bank Diskaun Diberi Hutang Lapuk Baki h/b 4,900.00 2001 Feb-01 Baki b/b 660.00
JURNAL PULANGAN JUALAN Tarikh Butir Jumlah 2001 RM Jan-06 Ali 90.00 Jan-11 Ah Kow 40.00 Jan-24 Muthu 50.00 Jan-31 Ak. Pul .Jualan(D 120.00
Tarik Dt Kt 2001 RM RM Jan-30 Hutang Lapuk 200.00 Toh Liaw 200.00 ( Hutang Lapuk dihapuskan )
JURNAL AM Butir
Akaun Kawalan Penghutang 2001 RM 2001 Jan-01 Baki b/b 2,080.00 Jan-01 Baki b/b Jan-31 Jualan 2,720.00 Jan-31 Pulangan Jualan Bank (refund) 100.00 Bank Diskaun Diberi Hutang Lapuk Baki h/b 4,900.00 2001 Feb-01 Baki b/b 660.00 LEJAR AM ALI 2001 Jan-06 Pulangan Jualan Jan-06 Bank Diskaun Diberi Jan-31 Baki h/b
RM 400.00 480.00
880.00 2001 Feb-01 Baki b/b 2001 Jan-01 Baki b/b Jan-10 Jualan 200.00 Ah Kow RM 2001 680.00 Jan-11 Pulangan Jualan 1460.00 Jan-25 Bank Diskaun Diberi Jan-31 Baki h/b 2140.00 210.00 Muthu RM 2001 800.00 Jan-24 Pulangan Jualan 780.00 Jan-28 Bank Diskaun Diberi Jan-31 Baki h/b 1580.00 270.00 Toh Liaw RM 2001 200.00 Jan-30 Hutang Lapuk Toh Liaw RM 2001 100.00 Jan-01 Baki b/b
2001 Feb-01 Baki b/b 2001 Jan-01 Baki b/b Jan-22 Jualan
2001 Feb-01 Baki b/b 2001 Jan-01 Baki b/b 2001 Jan-20 Bank
RM 200.00 RM 100.00
Tarikh 2001
Butir
Penghutang RM
Diskaun RM
Bank RM
Pemiutang Diskaun Bank RM RM RM 1,350.00 150.00 1,350.00 3,600.00 400.00 3,600.00 3,800.00 200.00 3,800.00 5,700.00 300.00 5,700.00 14,450.00 1,050.00 14,450.00
JURNAL BELIAN Butir Jumlah RM S Tan 780.00 D Winter 3,240.00 C Kent 2,170.00 S Omar 4,510.00 Ak. Belina(Dt) 10,700.00
Akaun Kawalan Penghutang RM 2001 200.00 Jan-01 Baki b/b 14,450.00 Jan-31 Belian 1,050.00 Angkutan 5,150.00 20,850.00 2001 Feb-01 Baki b/b
JURNAL PULANGAN BELIAN Tarikh Butir Jumlah 2001 RM Jan-08 S Tan 60.00 Jan-25 C Kent 40.00 Jan-30 S Omar 100.00 Jan-31 Ak. Pul .Belian(Kt) 200.00
JURNAL AM Tarik Butir 2001 RM Jan-28 Angkutan Masuk S Omar ( Caj angkutan dikenakan oleh S Omar
Dt 150.00
Kt RM 150.00
2001
RM
2001
RM
RM 1,000.00
2001
RM
2,000.00
2001
RM
3,000.00
2001
RM
4,000.00