OUM BUSINESS SCHOOL OUM BUSINESS SCHOOL
BBAP2103 BBAP2103
PERAKAUNAN PENGURUSAN PERAKAUNAN PENGURUSAN
NAMA
NAMA : : MOHD DAHLIA MOHD DAHLIA BIN MOHD YBIN MOHD YAATTIMIM
NOMBOR MA
NOMBOR MATRITRIKK : : 720804125737001720804125737001
NO, KAD PENGENALAN
NO, KAD PENGENALAN : : 720804125737720804125737
NOMBOR TELEFON
NOMBOR TELEFON :: 01980099820198009982
E
E MMEEL L :: da!"#$%&'d$&%(da!"#$%&'d$&%(
NAMA
NAMA T)TOR T)TOR : : M)HAMMAD FAM)HAMMAD FAI*AL BIN I*AL BIN ++ANARAANARA
P)AT
P)AT PEMBELPEMBELA-ARAN A-ARAN : : TATA++A), A), ABAHABAH
SEMESTER JANUARI 2014 SEMESTER JANUARI 2014
Isi Kandungan
Isi Kandungan
10 P!ng!na"an 10 P!ng!na"an
1 1
K'.a/(aa/ !/d$! '/'$aa/ da/ '6!d%aa/ '$ %'/'a6$! # .a! '!a #d$ (a/ d!6a!a//(a& K# d!$/aa/ $/$ %'/'/$a/ 6aa .a! '$a$ #d$& Ia d!!a .'daaa/ '$/$/a/ ada #d$ ''.$& Ba! !/d$! (a/ %'/6a!a/ 6a/(a a$ '/! #d$, '/!aa/ # adaa6 %$da6& '.a!/(a .a! !/d$! (a/ %'/'$aa/ '.aa! '/! #d$, '/!aa/ # adaa6 #%'& O'6 !$ '/!aa/ # adaa6 '/!/ .a! '%$a .!da/ !/d$! a%ada '/'$aa/ aa$ '6!d%aa/& P'/6a!a/ '$a$ #d$ %'!.aa/ #' (a/ d!/a%aa/ '.aa! #& P'/$$ ''.$a6 '/!aaa/ '$ %'/!%.a/a/ '.aa/ '/!.aa/ ## (a/ d!'$/$a/ $/$ #d$ (a/ aa/ d!6a!a//(a d'/a/ %'/a%.! !a a#a# (a/ aa/ %'%'/a$6! 'aa/a/ '/6a!a/ #d$ '!.a&
11 #!$inasi K%s
K# %'$aa/ aaaa $%.' $/a! aa$ .'a%aa/ $/a! (a/ '$ d!'$aa/ aa$ d!'a6a/ .a! %'/daaa/ .aa/a/'6!d%aa/ $/$ d!$/aa/ da/ d!%a/aaa/ .a! ''/!/a/ #a/!a!& K# %'$aa/ $%.' (a/ d!a%.! !a daa% %'%'/$6! (aa '/6a!a/ '$a$ #d$& K# a;!%/(a d!a%.! !a daa% .'/$ /!a! %aa<a/= >#/#6/(a, R!/! Maa(!a, ) D#a& P#' '/!aa/ # .!aa/(a .'a$ aa.!a 6'/da %'/'$aa/ #d$(a!a .a$& K# adaa6 $%a6 '.'a/aa/ (a/ '$ d!.a(a .a! %'/daaa/ '$a$ 'aa aa$ %'aa/aa/ '$a$ a!?!!&
M'/$$ I/!$ K# da/ P''a Aa$/a/ I/d!a @I+A, # adaa6 '/$$a/ da!ada '! '<a/a/ 'ada .!a/a/ $%.' (a/ d!$/aa/ #'6 ''.$a6 #a/!a! $/$ $$a/ '/'$aa/ .aa/a/ aa$ '6!d%aa/ (a/ 6'/da d! a<aa/& K# d!'/aa/ 'ada:
a )/! K# !a!$ )/! '$aa/ (a/ %a/a # daa d!6$.$/a/ 'ada/(a d!!!6 .'daaa/ (a/ a!/ .'a!a/ $/$ '$a$ a!?!! daa% '/!aaa/ ''.$, >#/#6/(a $/! ' TC (a/ d!6a!a/, .!a/a/ 'a, !' >a, .a6a/ K<a% da/ '$%a%a/(a&
. P$a K# !aa6 #a! aa$ $/! 'aaa/ aa # .#'6 d!a!a/ '.'$% d!6$.$/a/ aada $/! #&
12 P!&'!(aan K%s #an B!"an)a
'aa # .aa/a/ aa$ '6!d%aa/ (a/ %a!6 .'$% d!$/aa/ da/ %'%$/(a! #'/! '#/#%! $/$ d!$/aa/ ada %aa aa/ daa/ d!a/! # .'$% $$ aa$ a'& Ma/aaa, .'a/a $a adaa6 # (a/ $$ aa$$/ 'a6 6a/$ aa$ # (a/ d!'$/$a/ .a! '%#6 '%aa ''! .'a/a $!!!, .'a/a a! da/ .'a/a !a/ (a/ d!'$aa/ #'6
''.$a6 '/!aaa/& -ad$a .'!$ %'$aa/ >#/#6 '.';aa/ a/aa # da/ .'a/a:
Bi" K%s
*+%s '!"u, "u-u. / +%s as!.
B!"an)a
*+%s .!"a "u-u. 1& B'aa/ # .a6a/ %'/a6 (a/
.'$% d!$/aa/
B'a/a .'aa/ .a6a/ %'/a6
2& P'aaa/ ''! %'!/, '/d'aa/ B'a/a $$/!a! 'aaa/
3& I/$a/ a.a(a B'a/a !/$a/
4& I/?'/#! .a6a/ %'/a6 Ba6a/ %'/a6 (a/ d!$/aa/ Jadua" 11 P!&'!(aan +%s dan '!"an)a
'a!/ !$, # 'ada #.' # .#'6 .'$.a6 .'a/$/ d'/a/ a#a# ''/$& P'/'a # %'$aa/ ''%'/ aa$ '/('.a. (a/ %'/'aa/ # $/$ .'$.a6 a%ada %'/!/a aa$ %'/$$/ aa$ !da .'$.a6 ''! $/! $aa/, $/! '/'$aa/, a% .$$6 a/$/, a% %'!/, # .a6a/ %'/a6 da/ a!/a!/& Fa# (a/ aa.!a !a .'$.a6 aa/ %'/('.a.a/ $%a6 # .a! #.' # .''/aa/ $$ .'$.a6 d!a/! P'/'a K# @Cost Driver & #/#6/(a, # $aa/ aa/ %'/!/a !a $/! $aa/ @'/'a # %'/!/a a!.a da!ada '/!/aa/ .a(aa/ #%!'/ 'ada $$$a da/ # .a6a/ %'/a6 aa/ %'/!/a '!a/(a $/! '/'$aa/ @'/'a # %'/!/a&
20 P!ng!"asan K%s
K " a s i $ i + a s i + % s , ! n u & u . + ! " a + u a n K " a s i $ i + a s i + % s , ! n u & u . + ! " a + u a n K # 1 2 ' 2 a K # 1 2 ' 2 a Jadua" 21 K"asi$i+asi +%s
K# d!a!!a!a/ .'aaa/ #.'! #& -'/! # d!$/aa/ .a! $$a/ (a/ .'.';a d! daa% %'/$$ a!?!! ''.$a6 #a/!a!& T$$a/ a!!a! # adaa6 $/$ %'%.$a '$$a/ (a/ 'a& I/! 'a/a, aa.!a '/$$ 6'/da %'aa/aa/ $/!$/! '/$$a/ >#/#6/(a 'a/>a/a/, a<aa/ da/ %'%.$a '$$a/, '/$$ %'%'$a/ %a$%a (a/ .'#$a/ 'ada ## (a/ d!!.aa/ d! daa% ''.$a6 #a/!a!& K# ''! (a/ d!'a6$! .#'6 d!'aa/ 'ada .'.'aa a'#! ''/$& A/aa $$a/ da/ '.a. %'/aa '/'aa/ # d!.$a adaa6 aa #' '$a$ '%.$aa/ '$$a/ daa d!.$a d'/a/ %'/'!! 'a %'/a%.! !a a'#! # d'/a/ .'$& Ka'#!a'#! # ''.$ daa d!'aa/ ''! .'!$:
21 K"asi$i+asi +%s ,!nu&u. +!"a+uan
Jadua" 22 K"asi$i+asi +%s ,!nu&u. +!"a+uan
Ka!!a! # %'/$$ 'a$a/ !aa6 # (a/ d!'$a/ $/$ %'/6a!a/ #d$& K# %$/!/ aa$ !da %$/!/ .'$.a6 %'/!$ !/a a!?!!& T!/a a!?!! .!aa/(a %'$$ 'ada ?#$% '/'$aa/ aa$ $%a6 aa$ /!a! .aa/a/ (a/ d!$a& P'/$$ 6a$ %'%$/(a! '/'a6$a/ %'/'/a! 'a$a/ # (a!a aa daa %'a%aa/ 'a/ '$$a//(a ' aa $/$/ da/ a<aa/ '6ada #& T'daa '%a '/! # d!'aa/ %'/!$ 'a$a/ !a!$:
! K# 'a
K# 'a adaa6 # (a/ !da aa/ .'$.a6 %'/!$ '$a$ $a a!?!! @?#$% da/ daa% '$a$ !/$/a/ %aa (a/ d!.'!& #/#6 # 'a '%a$a6 !/$a/, $$/!a! da/ a! '/aa6& O'6 'a/a # 'a .'a! d'/a/ a$ aa <a$ !a $a d!'/a! '.aa! # '%#6& #/#6/(a, a! '/aa6 adaa6 'a '!a .$a/ !da !a $%a6 a% '%#6 'a/(a& K# 'a adaa6 ''! daa% a%.aaa6 .'!$:
Kos tetap K# (a/ !da aa/ .'$.a6 da! '! $%a6 %'/!$ aa #'a!& (Rujuk rajah 2.1) ∑ # # 'a @6: '<a, a! d O'a!@P'/'$aa/$aa/ !! K# B'$.a6 5 6: !/aa/ $%a6 a% .''a '.a/(a
10 <aa$.aa!%a/a $/ a! '/aa6
'a !da .'$.a6&
K# !/! adaa6 # (a/ .'$.a6 d'/a/ ada (a/ '!%.a/ d'/a/ '$.a6a/ daa% aa a!?!! @?#$%& - !a ''.$a6 !a/ %'/!/aa/ '/'$aa//(a, # .'$.a6 $a aa/ %'/!/a& #/#6/(a .a6a/ %'/a6, $a6 a/$/, .'a/a a/$/ da/ .a6a/ a! (a/ d!$/aa/ #'6 '/d'aa/& K# .'$.a6 adaa6 ''! daa%
a%.aaa6 .'!$:
Kos berubah K# !/! .'$.a6 $%a6/(a %'/!$ ?#$% '!aa/ ''/$ da/ !a .'$.a6 '>aa a/$/ . (rujuk rajah 2.2)
∑ # # .'$.a6 @6: Ba6a/ %'/a6, #%!'/, .$$6 a/$/ d O'a!@P'/'$aa/$aa/ !!! K# 'aa .'$.a6
K# !/! adaa6 # (a/ %'/a/d$/! 'd$ad$a # 'a da/ # .'$.a6& D'/a/ aa a!/, # ''.$ .$a/a6 'a aa$ .'$.a6 '>aa '%$/a& K# ''#/ >#/#6/(a %'/a/d$/! $a$ $%a6 'a !a!$ '<a $/$ '%#6 '.$a/ da/ # .'$.a6 $/$ ada a/!a/ '.$a/&
Kos separa berubah K# !/! %'/a/d$/! $%a6 'a d! daa% '$a$ $a .''/aa/ da/ '%$d!a/ .'a%.a6 aa$ .'$a/ %'/!$ aa '!aa/&(Rujuk
rajah 2.3).
∑ kos
(Cth: kos air, Kos berubah talifon dll)
Kos tetap
6
6: !/aa/ '/'$aa/ '.a/(a 10 %aa .'aa/ .a6a/ %'/a6 '$ d!!/aa/ 10
Rajah 2.2: Kos berubah
Cth: kos telefon mengandungi suatu umlah tetap iaitu se!a untuk suatu
Kos tetap
"perasi(#engeluaran$ualan)
!? K# Ta/a
K# !/! %'$aa/ # 'a $/$ a$ $a a!?!! '%$d!a/ %'/!/a 'ada a$ !/a .a$ aa.!a a!?!! .'$.a6& #/#6/(a, '#a/ '/('!a '/'$aa/ %'/('!a '.!a/a/ ''a& Aa.!a .!a/a/ ''a %'/!/a d!'.a.a/ '/!/aa/ '/'$aa/, %aa '#a/ a! '/('!a '$ d!a%.a6& O'6 !$ a! '/('!a adaa6
>#/#6 # a/a&
Kos tangga: K# !/! %'/a/d$/! $%a6 'a d! daa% '$a$ $a .''/aa/ da/
'%$d!a/ .'a%.a6 aa$ .'$a/ %'/!$ aa '!aa/& #'a!& (Rujuk rajah 2.4)
∑ #
# Ta/a
@6: $$ /!a!, a! d
O'a!@P'/'$aa/$aa/
22 K"asi$i+asi +%s ,!nu&u. $ungsi
%
Rajah 2.3: Kos separa tetap
6: P'/a%.a6a/ .!a/a/ '/('!a
%'/('.a.a/ # a! '/('!a $a .'$.a6&
K " a s i $ i + a s i + % s , ! n u & u . $ u n g s i K " a s i $ i + a s i + % s , ! n u & u . $ u n g s i K # 1 4 ' / 5 ' $ a 3 a K # 1 4 ' / 5 ' $ a 3 a
Ka!!a! # %'/$$ $/! '/!aaa/ adaa6 # (a/ d!a!a!a/ %'/!$ '!aa/ aa$ #'a! (a/ d!aa/a/ #'6 '$a$ '/!aaa/& A' $/! ''.$ adaa6:
! K# P'/'$aa/
K# '/'$aa/ adaa6 # (a/ '!.a 'a da!ada %aa '#'6a/ .a6a/ '6!/a '/6a/aa/ .aa/ !a ' # aa$ $da/& #/#6/(a '%a$ #?'6'ad '/'$aa/, .a6a/ a/$/, .$$6 a/$/ da/ .'a/a a/$/&
!! K# P'/ad.!a/
K# '/ad.!a/ !aa6 # (a/ '!.a daa% '/ad.!a/ a% '%a$ %'/aa6 da/ %'/a<a #'a! ''.$a6 #a/!a!& #/#6 # '/ad.!a/ !aa6 ($a/ a$d!, .! '! da/ '<a 'a.a&
!!! K# P'%aaa/
K# '%aaa/ !aa6 # (a/ '!.a '%aa '/$aa/, '/('aaa/, '/a!6a/da/ '6!d%aa/ '$aa/& K# '%aaa/ d!a!a/ #'6 IMA '.aa! # %'/('a/aa/ da/ %'%''%.a6a/ 'ada 'a/a/ '$aa/ '/!aaa/ daa%
.'/$ (a/ %'/a!, ada 6aa (a/ .#'6 d!'!%a, .'a%a d'/a/ 'aa # # '/('!d!a/ (a/ ''?'/, %'%'#'6! 'a/a/ da/ .!aa/(a 'a6a/ .aa/ 'ada 'a/a/& Daa% 'adaa/ ''/$ '6!d%aa/ ''a $aa/ $a '%a$ daa%
# '%aaa/& K# '%aaa/ '.a6a! 'ada:
a K# '/$aa/ !aa6 .a6a!a/ # '%aaa/ (a/ '!.a '%aa %'%'#'6! 'a/a/& #/#6/(a d!a$/ d!.'!a/, a! $$$a, #%!'/ $$$a da/ '/('!d!a/ aaa/
. K# $.!!! !aa6 .a6a!a/ # '%aaa/ (a/ '!.a daa% '/!a/a/ da/ #%#! '.aa! .a/$a/ 'ada $aa/ .aa/ da/ '6!d%aa/ (a/ ''$/(a& #/#6/(a a%' .aa/, # .a6a/ $.!!! (a/ .'$!, # '/$$a/ '$/$a/ 'daa/a/ da/ # '/!a/a/&
> K# '/a!6a/ !aa6 .a6a!a/ # '%aaa/ (a/ '!.a daa% '/(!%a/a/ .aa/ d! $da/ da/ %'/6a/a .aa/a/ 'ada 'a/a/& #/#6/(a '%a$ '<a $da/, '/(''/aaa/ $da/, # '/a/$a/, # '%.$/$a/, # !%a/a/ da/ $$/!a! '/d'aa/&
!? K# '<a/a/
K# '<a/a/ !aa6 # (a/ '!.a daa% '%.!a(aa/ a!?!! '/!aaa/ (a/ d!aa/a/& #/#6/(a '%a$a6 a'da6, ($a/ a/!a/$, !/$a/ da/ d!?!d'/&
? K# P'/('!d!a/
K# '/('!d!a/ adaa6 # (a/ '!.a daa% $a6a %'/>a! !/#?a! !d'a, .a6a/ a'da6 da/ '$aa/ .a$ aa$ a%.a6.a! #d$& #/#6/(a '%a$a6 # '/(''/aaa/ %a%a, a! a!a/a/ '/('!d!a/ da/ '.aa!/(a&
23 K"asi$i+asi ,!nu&u. +%s -&%du+ dan +%s .!,-%
!& K# P#d$
K# #d$ !aa6 # (a/ d!!/?'/#!a/ d! %a/a #/(a d!%a$a/ daa% '/!aa/ # '$/! #d$& K# #d$ adaa6 %'$aa/ a$ a' 'a/a aa.!a #d$ ''.$ !da d!$a, # ''.$ aa/ 'a .'ada daa% !/?'/#!& D! daa% ' '!a/a/, # #d$ 'd!! da!ada .a6a/ %'/a6 a/$/, .$$6 a/$/ da/ #?'6'd !a/& K# #d$ d!!6a '.aa! d!'/aa/ 'ada $/! #d$ da/ ada !! $aa/, # ''.$ aa/ .'$a %'/ad! .'a/a (a/ d!'/a! '.aa! # .aa/ d!$a& K# #d$ !da aa/ d!a/a '.aa! .'a/a 'a %'a aa.!a !a .'a$& K'a # daa d!!%$a/ ''! aa6 d! .a<a6:
!!& K# T'%#6
K# '%#6 adaa6 # (a/ d!>a '.aa! .'a/a ada '%#6 !a/(a .'a$ da/ !a !da .#'6 d!!/?'/#!a/& A/aa >#/#6 (a/ .#'6 d!!6a '.aa! # '%#6 !aa6 .'a/a '/ad.!a/ da/ $aa/ @'%aaa/& K# '%aaa/ !aa6 # (a/ '!.a $/$
%'%a!a/ .aa/a/ a%a! 'ada '/$/a& K# '/ad.!a/ $a !aa6 '%$a # (a/ .'a!a/ d'/a/ '/$$a/ #'a! (a!a& R!/aa/ da/ >#/#6/(a .#'6 d!!6a ada aa6 d! .a<a6:
1 Ba6a/ %'/a6 a/$/
B$$6 a/$/ O?'6'd !a/
Ba6a/ (a/ daa d!'a/ da/ d!'/a a! '>aa !;!a daa% '/('d!aa/ #d$ !a
K# .$$6 (a/ '!.a '>aa a/$/ daa% %'/('d!aa/ .a6a/ da/ %'%.'/$ #d$
'%$a # '!a/a/ (a/ '!.a ' aa '/('d!aa/ #d$ 'a!/ Ba6a/ a/$/
24 K"asi$i+asi ,!nu&u. +%s &!"!an dan +%s .ida+ &!"!an
K#/' (a/ .'$/a 'ada !6a '/$$a/ daa% %'%.$a '$$a/ adaa6 '''?a/a/& K# ''?a/ %'$aa/ # %aa d'a/ (a/ .#'6 d!$.a6 da!ada '$$a/ (a/ d!a%.! %a/aaa # !da ''?a/ !da daa d!$.a6 <aa$ aa$/ '$$a/ (a/ d!a%.!&
K# ''?a/ %'$aa/ # %aa 6adaa/ (a/ aa/ .'.';a da!ada a$ a'/a! 'ada a$ a'/a!& Ma/aaa # !da ''?a/ adaa6 # (a/ !ada .';a/(a d! a/aa ''%$a a'/a!& P'/$$ '$ %'/d'!/!!a/ '>aa 'a a/aa # ''?a/ da/ # !da ''?a/ aa ada '%.a;!a/ %aa %'%'!%.a/a/ # (a/ a%a (a/ !da %'%.'! 'a/ ' aa %a/a%a/a '$$a/ (a/ aa/ d!a%.!& '>aa ''!/>!/(a, # ''?a/ %'$aa/ %a$%a # da/ 6a! (a/ d!$/aa/ $/$ %'%.a/$ '/$$a/ %'%.$a '$$a/ aa$ '!%.a/a/ $/$ %'%!!6 '$a$ (a/ %'%$/(a! 'a/ a/a '/d' da/ daa% !$a!
''/$& K# ''?a/ '.a6a! 'ada 5 '/! !a!$:
i K%s Hangus
K# !/! $a d!'/a! '.aa! # '/'a% %'$aa/ # (a/ 'a6 d!!.aa/ da/ !da .#'6 d!'#'6! '%.a!, # 'a6 .'a$ ada %aa 'a (a/ !da .#'6 'a da/ !da ''?a/& K# d!a/a ''?a/ aa.!a # ''.$ aa/ '!.a aa$ .'a$ d! %aa 6adaa/& '.aa! >#/#6/(a adaa6 # %'!/ a%a&
ii K%s P!&.a,'aan
11
Kos #emasaran dan ualan Kos #entadbiran
K# (a/ '!.a $/$ %'%a!a/ .aa/a/ a%a! 'ada '/$/a
#/#6:
K#%!'/ $$$a
B'a/a a%'
B'a/a #%#! da/ !a/
'%$a # (a/ .'a!a/ d'/a/ '/$$a/ #'a! (a!a
#/#6:
Ga! 'a/!
Ga! '/$$
K# !/! '!.a aa.!a (a!a !/!/ %'/aa/a/ '$a$ a!?!!& #/#6/(a, aa.!a ''.$a6 !a/ %'%.'! %'!/ .a$, %''a $a '$ %'/6a/a ''a .a$ $/$ a!6a/&
iii K%s M!"!-as
$a$ a'da6 aa$ %a/aa (a/ 'aa d!'aa/ aa$ d!#.a/a/ a!.a %'%!!6 a$ a'/a! (a/ a!/& #/#6/(a, 6a! '<a 'da! (a/ 'aa d!'aa/ aa.!a (a!a %'/$/aa/ 'da! ''.$ $/$ %'%.$a '%a6a/ 6a&
i K%s P!,'!(aan
K## (a/ '!.a a/aa a'/a! 6a/(a aa/ ''?a/ aa.!a 'daa '.';aa/ # a/aa a'/a!a'/a! ''.$& M!a/(a $$/!a! %'!/ a%a adaa6 RM1,000&00, $$/!a! %'!/ .a$ RM 1,500&00, %aa '.';aa/ RM 500 d!'/a! # '%.';aa/&
K%s B%"! E"a+ Tida+ B%"! E"a+
K# B#'6 Ea %'$aaa/ # (a/ !da '$ '!.a aa$ !da '$ .'a$ a! d! %aa 6adaa/ !a a'/a! !$ d!!!6& #/#6/(a # '<a 'aaa/ 6a d% '%.$aa/ '$a$ #%#/'/& Ma/aaa K# T!da B#'6 Ea adaa6 # (a/ %a!6 '$ '$ .'a$ <aa$$/ %a/a%a/a a'/a! d!a%.! da/ !a/(a !da %'%$/(a!
>!! '%.';aa/ da/ !da ''?a/&
30 Tu)uan ,a+"u,a. P!&a+aunan P!ngu&usan 31 P!&an5angan
P!6a '/$$a/ '$ %'/'a6$! %a$%a # '%#6 '%aa da/ %aa 'a $/$ %'%.$a 'a/>a/a/ '<a/a/ %aa 6adaa/ daa/ .'/$ .'a/a<a/ !/d$ @#'a! da/ '<a/a/ daa% %'/>aa! aaa/ (a/ d!'aa/& #/#6/(a, %a$%a 6aa .'!a/ %'/a6 '!#a% da/ .'aa !#a% .a6a/ %'/a6 .a! '$/! #d$ d!$/aa/ $/$ %'/a/aa/ # .'!a/ .a6a/ %'/a6 $/$ %'/a%$/ aaa/ $aa/ (a/ d!'6'/da!&
M'a$! a/a!! %a$%a da/ a!?!! # (a/ 'a 'a %'%.a/d!/a/ d'/a/ %a$%a # (a/ '!/!, !a aa/ %'%.a/$ d! daa% %'%.$a 'a/>a/a/ (a/ '.!6 .a! ''$/(a daa %'%'!/aa/ 'a! ada %aa 6adaa/& P'aa$/a/ '/$$a/ daa %'/(a%a!a/ %a$%a%a$%a $/$ %'%.#'6a/ '$a$ '/!aaa/ %'a/>a/ a!?!!/(a $/$ %'/>aa! '$a$ #.'!, ''! %'%'!/aa/ $/$/ aa$ %'%'$$6a/ 'd$d$a/ '<a/a//(a& #/#6/(a, '/('d!aa/ a/a!! '6ada '!da>'aa/ (a/ 'a6 .'a$ daa% '.aa! .'/$ ''! '%.a;!a/ .a6a/ %'/a6, %aa, '.'a/aa/, '$/aa/ %'!/, aaa/ da/ '.aa! a! %'%.#'6a/ !6a '/$$a/ %'%.$a 'a/>a/a/ (a/ '.!6 a! $/$ %'/$a/a/ '!da>'aa/ !/! ada %aa 6adaa/&
32 Ana"isa
M'a$! %a$%a # 'aa$/a/ '/$$a/, %aa a/a!a # !/?'/#! .a6a/ %'/a6, 'a daa% #' @KDP da/ .aa/ !a !a!$ #d$ daa d!'/$a/& -$'$, !6a '/$$a/ '$ %'/'a6$! aaa6 # (a/ '$ d!a%.!!a daa% %'/'/$a/ /!a! !/?'/#!& #/#6/(a, # #d$ aa/ d!'/$a/ .'daaa/ # .a6a/ %'/a6 (a/ d!$/aa/, .$$6 a/$/ da/ # #?'6'd (a/ '!.a daa% %'/6a!a/ #d$ !a !/!& K# !/?'/#! aa/ d!$/aa/ $/$ %'/!a # .aa/a/ d!$a daa% '/(aa '/daaa/ da/ a' '%aa daa% '%.aa/ !%.a/a/&
33 Ka6a"an +%s
P!6a '/$$a/ %'%'$a/ # !a<a! @ standard da/ # '.'/a (a/ .'a$ .a! $$a/ '/!a!a/ 'a! da/ a<aa/ #'a! '/!aa/& Ia .'$$a/ $/$ %'/'a6$! aaa6 #
#'a! (a/ '.'/a d!$/aa/ aa$ d!.'a/aa/ ''! ''! # !a<a! (a/ 'a6 d!a/aa/& Ka<aa/ '/!/ 'ada !6a '/$$a/ $/$ %'/'/$a/ #'a! a.aa/ #' da/ # daa% 'adaa/ 'a<a& M'a$! a<aa/, !a %'%.#'6a/ '!a .a6a!a/ daa% #a/!a! .''a d'/a/ >'a $/$ %'/>aa! #.'! (a!a (a/ 'a6 d!'aa/& Daadaa (a/ d!'#'6! da! 'aa$/a/ # .#'6 d!$/aa/ $/$ %'/d'da6a/ 'aa '%.a;!a/ da/ '$!a/ (a/ 'a6 .'a$ d!'.a.a/ #'6 $a/ '>'aa/ $a(a !/daa/
(a/ >'a daa d!a%.!&
#/#6/(a # .$$6 a/$/ (a/ d!a/aa/ '.$a/ adaa6 RM19,800&00 'a! # '.'/a (a/ d!!.aa/ $/$ %'%.a(a # .$$6 a/$/ adaa6 RM21,500&00 '.$a/& L'.!6a/ RM1,700&00 !/! adaa6 %$/!/ d!'.a.a/ #'6 a% .$$6 .''a %''.!6! a/aa/ aa$ ada $a6 (a/ '.!6 !/!& M'a$! %a$%a # !/! !/daa/ '%.a!a/ daa
34 P!n!n.uan K!un.ungan #an Angga&an Ha&ga
P!6a '/$$a/ '$ %'/'a6$! # (a/ aa/ d!%a$a/ daa% '/(aa '/daaa/ .a! %'/!a $/$/ .a! '%#6 '<a/a/ (a/ d!'d!aa/& #/#6/(a # .aa/a/ d!!a/, # .aa/a/ d!$a, .'a/a $aa/, .'a/a '/ad.!a/ da/ '.aa!/(a&
Daa% '/'/$a/ 6aa a# # %'$aa/ a# (a/ '/!/ d!a%!/ .'.'aa a# (a/ a!/ ''! aaa/, 'a!/a/ da/ a!/a!/& Daadaa # da! 'aa$/a/ #
%'%.#'6a/ # '$a$ !'% d!!a $/$ $$a/ %'/'aa/ 6aa '.'$% !'% ''.$ d!$a&
37 P!,'ua.an +!-u.usan
P!6a '/$$a/ '$ %'/'a6$! %a$%a # $/$ $$a/ '%.$aa/ '$$a/ (a/ .'a!a/ d'/a/ '/'/$a/ # #d$, ''aa/ 6aa, '/a%aa/ '%'/ '$aa/, '/'$a/ .a!a/ '$aa/, '$$a/ '%.'!a/ da/ '.aa!/(a& M'a$! %a$%a #, !6a '/$$a/ aa/ daa %'%.$a '$$a/ (a/ 'a da/ %'/$/$/a/ '/!aaa/&
Ma$%a # (a/ d!''%.a6a/ d'/a/ .'$ da/ 'a a%a .'$/a 'ada !6a '/$$a/ daa% %'%.$a '$$a/ (a/ .#'6 %'%.'! 'a/ '6ada 'a! da/
'd$d$a/ '<a/a/ '/!aaa/ a%a ada daa% a/a %aa '/d' aa$ $/ a/a/& #/#6/(a 'aa$/a/ # %'%.#'6a/ !6a '/$$a/ %'/'/$a/ # '.aa! 'a da/ #'& Ia $a daa %'/'/$a/ '.aa! '$!a/ da/ '%.a;!a/ '.'$% 'a d!!aa/& -$'$ '$$a/ (a/ >'a daa d!a%.! .a! %'/'aa/ '$!a/ (a/ '.!6 .'a .'a$&
40 P!n8!diaan P!n8a.a +%s 'a&ang di+i"ang
Oa/!a! '!a/a/ %'%#' .a6a/ %'/a6 %'/ad! .aa/ !a& -$'$ ## (a/ '!.a adaa6 'd!! da!ada .a6a/ %'/a6 a/$/, .$$6 a/$/ da/ # #?'6'd& F#%$a $/$ %'/daaa/ # .aa/ d!!a/ adaa6 ''! d! .a<a6:
16 K# B$$6 La/ $/ K# Ba6a/ La/ $/ 9 B'a/ a La/ $/ / K%s P&i,a 9 K# O?'6'ad 9
41 K%s Baan "angsung
Ba6a/ a/$/ 'd!! da!ada .a6a/ (a/ .#'6 d!'#'6! '>aa !;!a da!ada '$aa/ ''/$& #/#6/(a adaa6 .a! !a/ '%.$a 'a.#, a($ (a/ d!$/aa/ $/$ %'%.$a 'a.# adaa6 %'$aa/ .a6a/ a/$/ .a! !/d$! ''.$&
42 K%s Bu&u "angsung
B$$6 a/$/ 'd!! da!ada .$$6 (a/ .#'6 d!'/aa! .''a $/$ #d$ ''.$& #/#6/(a adaa6 # .$$6 a/$/ adaa6 da!ada $a6 (a/ d!'#'6! #'6 .$$6 ''.$ $/$ 'a %''/aa/ .a6a!a/ %'a $/$ d!ad!a/ %'a !a aa$ $a6 (a/ d!.a(a 'ada .$$6 (a/ .''a daa% #' '/'$aa/&
43 B!"an)a "angsung
B'a/a a/$/ adaa6 '!.a '>aa a/$/ d'/a/ '/'$aa/& #/#6/(a # $/$ %'/('<a %'!/ $/$ '/'$aa/ '$aa/ ''/$&
44 K%s P&i,a
K# !%a $a $$ d!'/a! '.aa! # $a%a !a!$ # .a6a/ %'/a6 a/$/ da/ .$$6 a/$/ 'a .'a/a a/$/ (a/ d!$/aa/ daa% '/'$aa/ #d$ !a&
1% : K' a daa% #' a<a K' a daa% #' a6! / K%s P!n !"ua&an B'a/ a La/ $/ K%s P&i,a / K# Ba6a/ 9 K# B$$6 La/ $/ 9
47 K%s O!&!ad
O?'6'd %'$aa/ $%a6 # .a6a/ !da a/$/, .$$6 !da a/$/ a/$/ da/ .'a/a !da a/$/& D!'.a.a/ !a/(a !da a/$/ !a $a d!'a/ da/ !da %'/ad! !a '%$aad! 'ada '$aa/ (a/ d!'$aa/& #/#6/(a, .a6a/ !da a/$/, $a6 !da a/$/, !/$a/ #!, '<a !a/, a! ''a '/ad.!a/, ($a/ a$d!, .'a/a aa $!, # '/!a/a/, a! da/ #%!'/ $$$a, '/a/$a/, '%.$/$a/ da/ a!/a!/&
4; K!&)a da"a, -&%s!s a6a" dan a+i&
B'%a$d .aa/.aa/ (a/ %a!6 daa% #' '/'$aa/ (a/ %a/a a6!/(a aa/ d!$a daa% '/!aaa/ aa$ d!'/a! d!'.aa! .aa/ 'a$6 !a& Baa/ (a/ 'a6 d!#' 'a! .'$% daa d!!aa/ ada a6! '%#6 'aa$/a/& Ia/(a aa/ d!/!a! d'/a/ %'/a%.! !a # .a6a/ %'/a6, # .$$6 a/$/ da/ # #?'6'd (a/ '!.a&
4< C%n.% P!n8a.a K%s Ba&angan di Ki"ang
#/#6 '/!aa/ daa d!$/$a/ ''! >#/#6 #aa/ da/ a<aa/ d!.a<a6& Ma$%a .'!$ 'a6 d!'#'6! da!ada (a!a E' P'a.# -a! .a! a6$/ .'a6! D!'%.' 2013&
K## da/ .'a/a B'a/a '/!a/a/ I/$a/ 'aaa/ !a/ $$/!a! 'aaa/ $aa/ '<a .a/$/a/ !a/ )!!! !a/
K#%!'/ $aa/ $>! .'aa/ !a/
$$/!a! 'aaa/ !a/ Ga! $aa/ da/ '/ad.!a/ P'/(''/aaa/ !a/ B$$6 a/$/
B'!a/ .a6a/ %'/a6
RM 214,000 7,000 30,000 80,000 51,000 34,000 5,000 100,000 84,000 73,000 4,000 250,000 1&
Ba! !/?'/#! ada a<a da/ a6! a6$/ 2013 !aa6 ''! .'!$: Ba6a/ %'/a6 K'a daa% #' Baa/ !a 1 -a/$a! RM 40,000 RM 47,000 RM 20,000 31 D!'%.' RM 30,000 RM 32,000 RM 84,000
Ess! P!&a'%. Ja.i
P!n8a.a K%s Ba&ang #i+i"ang Bagi .aun '!&a+i& 31 #is!,'!& 200=
I/?'/#! a<a .a6a/ a/$/ B'!a/ .a6a/ a/$/
Ba6a/ a/$/ 'd!a d!$/aa/ I/?'/#! a6! .a6a/ a/$/
Ba6a/ a/$/ d!$/aa/ B$$6 a/$/
O?'6'd !a/: I/$a/ !a/
'<a .a/$/a/ !a/ )!!! !a/
$>! .'aa/ !a/
$$/!a! 'aaa/ !a/ P'/(''/aaa/ !a/ K# '!a/a/ '%aa RM 40>000 270>000 2?0>000 30>000 <>000 =0>000 71>000 7>000 100>000 <3>000 RM 2;0>000 ;4>000 31;>000 ;40>000 1'
I/?'/#! a<a 'a daa% #'
I/?'/#! a6! 'a daa% #'
K# .aa/ d!!a/
4<>000
;=<>000 32>000
;77>000
#/#6 (a/ d!$/$a/ d! aa adaa6 .aa!%a/a '/!aa/ # .aa/ d!!a/ d!a$a/ d! %a/a !/?'/#! a<a .a6a/ a/$/ d!a%.a6 d'/a/ .'!a/ .a6a/ %'/a6 da/ '%$d!a/ d!#a d'/a/ !/?'/#! a6! da/ %'/6a!a/ .a6a/ a/$/ d!$/aa/& )/$ %'/daaa/ # '!a/a/ '%aa, .a6a/ a/$/ d!$/aa/ d!a%.a6 .$$6 a/$/ da/ #?'6'd !a/& ''$/(a, # '!a/a/ '%aa d!a%.a6 d'/a/ !/?'/#! a<a 'a daa% #' da/ d!#a d'/a/ !/?'/#! a6! 'a daa% #' $/$ %'/daaa/ # .aa/ d!!a/& O'6 !$ $%a6 # '!a/a/ E' P'a.# -a! .a! a6$/ 2013 !aa6
RM 75,000&
70 K!si,-u"an
P'/'a6$a/ '/a/ #/' # da/ 'aa/(a a%a '/!/ .a! '!a '/$$ daa% #' %'a/>a/, %'/a<a da/ '%.$aa/ '$$a/ .'a!a/ a!?!! '/!aaa/ #a/!a!& I/! 'a/a 6a/(a # (a/ ''?a/ a6aa (a/ aa/ d!a%.! !a daa% %'%.$a '$a$ '$$a/&
Ma/aaa '$a(aa/ %'%.';aa/ a!!a! # 'a %'/a/a!a $/! da/ 'a/ (a/ d! .a<a #'6 ## (a/ '!.a aa/ %'%.a/$ '/$$ $/$ daa% '%.$aa/ '$$a/
(a/ 'a&
P'aa$/a/ P'/$$a/ daa %'%.a/$ '/$$ %'%.$a '$$a/ (a/ '.!6 '!'/ 'ada #a/!a! daa% '/'/$a/ a<aa/ .'a/a<a/, 6aa #d$, '%.'!a/ a', '/a%aa/ '%'/ '/!aaa/ aa$ .a!a/ '$aa/ (a/ !da %'/$/$/a/, '/'%.a/a/ >a<a/a/ '/!aaa/, '/!a!a/ 'a! da/ '.aa!/(a&
Daa% #/' '%.$aa/ '$$a/, adaa6 !da %'/>$$! .a! '/$$ $/$ 'ada %'/'a6$! .'aa .a/(a # d!a/$/ $/$ %'/('d!aa/ #d$ !a, 'a! %''a $a '$ a6$ '/!'/! # (a/ %'/6a!a/ $%a6 # ''.$& -$'$, '/('d!aa/ '/(aa # .aa/ d!!a/ (a/ .a! aa/ %'%.a/$ '/$$ %''a!a!a/ '%.$aa/ '$$a/ (a/ >'%'a/ 'a %'/$/$/a/ #a/!a!&
*2>?7< -a.a -!&+a.aan
RUJUKAN
1& A.d$ Ra6%a/ Ha%;a6 @1998, Perakaunan Perniagaan& 6a6 Aa%& P!a%!d P'da/a d/& B6d&
2& Ga!#/, N#''/, B'<' @200, Managerial Aounting = M>Ga<H! I/'/a!#/a Ed!!#/
3& -a! M#6d R#6a/!, da/ K& Y& +#/ @2000& P#d$>!?!( I%#?'%'/ !/ a/ C6a' Ma/$a A'%.('& !urnal Teknologi , 32@A&
4& P#& D& A/a( A6%'d '&a @200& O'/ )/!?'!( Maa(!a: Perakaunan Pengurusan & K$aa L$%$& )$a/ P$.!>a!#/ a/d D!!.$# d/& B6d&
5& +a/ Mad;/a6 +a/ I.a6!% @200& Prinsip Perakaunan& K$aa L$%$& O#d Faa d/ B6d&
