kitaran perakaunan

1. business entity
2. historic cost
3. money measurement
4. going concern
5. consistency
6. prudence
7. realisation
8. duality
9. materiality
10. matching
11. substance over form

entiti bersaingan

kos sejarah (not in spm syllabus)

expenditure=spending

value of assets-understated
value of profits-overstated
Capital employed, also known as funds
employed, is the total amount of capital used
for the acquisition of profits by a firm or
project. Capital employed can also refer to the
value of all the assets used by a company to
generate earnings.

wang sebagai ukuran

usaha berterusan