Jualan Bersih Jualan (Sales)

(Net Sales) Pulangan Jualan (Sales Returns)

Kos Jualan Inventori Awal (Opening Inventory)
(Cost of Sales) Belian (Purchases)
Pulangan Belian (Purchases Returns)
Angkutan Masuk (Carriage Inwards)
Upah atas Belian (Wages on Purchases)
Duti atas Import (Tax on Import)
Insurans atas Belian (Insurance on Purchases)
Inventori Akhir (Closing Inventory)
Hasil Sewa diterima (Rental Income)
(Revenue) Komisen diterima (Commission Received)
Diskaun diterima (Discount Received)
Dividen atas pelaburan (Dividend on Investment)
Hasil Perkhidmatan (Service Revenue)
Belanja Gaji (Salaries)
(Expenses) Upah (Wages)
Insurans (Insurance)
Kadar Bayaran (Utilities)
Alat Tulis (Stationeries)
Promosi (Promotion)
Angkutan Keluar (Carriage Outwards)
Hutang Lapuk (Bad Debts)
Sewa dibayar (Rental Expense)
Diskaun diberi (Discount Allowed)
Komisen diberi (Commission Paid)
Faedah Pinjaman (Interest on Loan)
Pengiklanan (Advertisement)
Aset Semasa Akaun Belum Terima (Debtors Account)
(Current Assets / Short-Term Bank (Cash at Bank)
Assets) Inventori Akhir (Closing Inventory)
Tunai (Cash in Hand)
Belanja Prabayar (Prepaid Expenses)
Hasil Belum Terima (Accrued Revenue)
Aset Bukan Semasa Perabot (Furniture)
(Non-Current Assets / Long- Lengkapan (Fixtures and Fittings)
Term Assets) Kenderaan (Motor Vehicles)
Alatan Pejabat (Office Equipment)
Premis (Premise)
Mesin Daftar Tunai (Cash Register Machine)
Mesin dan Jentera (Machine and Machineries)
Bangunan (Building)
Tanah (Land)
Liabiliti Semasa Akaun Belum Bayar (Creditors Account)
(Current Liabilities / Short- Overdraf Bank (Bank Overdraft)
Term Debts) Belanja Belum Bayar (Accrued Expenses)
Hasil Belum Terperoleh (Unearned Revenue)
Liabiliti Bukan Semasa Pinjaman Bank (Bank Loan)
(Non-Current Liabilities / Gadai Janji (Mortgages)
Long-Term Debts)