5 STEP SIFIR AKAUN
1. tentukan akaun apa yang terlibat
2. tentukan klasifikasi akaun
3. tentukan amaun bertambah @ berkurang
4. tentukan dt @ kt
5. tentukan jumlah RM

KATA KUNCI
1. barang niaga - inventori
2. cek - bank
3. jual barang niaga secara kredit - akaun belum terima
4. beli barang niaga secara kredit - akaun belum bayar
5. mengambil/membayar untuk hal peribadi - ambilan
6. membawa masuk - modal
7. membayar hutang - akaun belum bayar
8. menerima bayaran daripada akaun belum terima - akaun belum terima

1. BELANJA

dt
- belian
- diskaun diberi
- gaji
- insurans
- faedah atas pinjaman
- upah
- angkutan keluar
- pertambahan peruntukan hutang ragu
- alat tulis

kt
- sewa
- kadar bayaran
- hutang lapuk
- promosi
- susut nilai
- angkutan masuk
- utiliti
- belanja am

2. ASET

dt (aset semasa)
- tunai
- bank
- akaun belum terima
- inventori
- belanja prabayar
- hasil belum terima
- deposit bayaran

kt (aset bukan semasa)
- kenderaan
- premis
- mesin
- alatan pejabat
- jentera
- bangunan
- lekapan/lengkapan

3. HASIL

dt
- diskaun diterima
- pengurangan peruntukan hutang ragu

kt
- faedah diterima
- hutang lapuk terpulih

4. LIABILITI

dt (liabiliti semasa)
- akaun belum bayar
- belanja belum bayar
- overdraf bank
- hasil belum terperoleh

kt (liabiliti bukan semasa)
- pinjaman
- gadai janji

5. EKUITI PEMILIK

- modal
- modal tambahan

5 soalan sahaja, korang dapat betul semua takk

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