Chapter 3: Dokumen perakaunan sebagai sumber maklumat
What you need to learn in this chapter
In this chapter, we will be learning about the importance of business documents and how to differentiate between source documents and non-source documents in business.
We will also explore the functions of various source documents such as cash bills, receipts, check stubs, payment vouchers, retail cash vouchers, cash register slips, bank slips, invoices, debit notes, credit notes, payment bills, customer deposit folios, money transfer slips, electronic banking transaction slips, debit information, credit information, memos, and customer folios.
We will learn how to match these source documents with relevant transactions. Additionally, we will understand the meaning of non-source documents like account statements and bank statements and briefly discuss their functions.
Topics in this chapter
1. Dokumen Perniagaan
What you will learn in this topic
- Menyatakan maksud dan kepentingan dokumen perniagaan
- Membezakan dokumen sumber dan dokumen bukan sumber dalam perniagaan
- Menyediakan carta aliran dokumen antara pembeli dengan penjual mengikut urutan yang betul
- Menghubung kaitkan aliran dokumen perniagaan bagi urus niaga secara tunai dan secara kredit
2. Dokumen Sumber
What you will learn in this topic
- Menerangkan fungsi dokumen sumber perniagaan: Bil Tunai, Resit, Keratan Cek, Baucar Pembayaran, Baucar Tunai Runcit, Slip Daftar Tunai, Slip Bank/ Slip, Invois, Nota Debit, Nota Kredit, Bil Bayaran (Kadar Bayaran), Folio Pelanggan Deposit Cek, Slip Pindahan Wang, Slip transaksi perbankan elektronik, Makluman Debit, Maklumat Kredit, Memo, Invois, Nota Debit, Nota Kredit, Bil Bayaran (Kadar Bayaran), dan Folio Pelanggan
- Memadankan dokumen sumber perniagaan dengan setiap urus niaga yang berkaitan
- Melengkapkan maklumat penting dalam dokumen sumber perniagaan termasuk diskaun niaga dan diskaun tunai
- Menerangkan fungsi dan menghitung diskaun niaga dan diskaun tunai
3. Dokumen Bukan Sumber
What you will learn in this topic
- Menerangkan maksud dokumen bukan sumber perniagaan: Penyata Akaun dan Penyata Bank
- Menerangkan secara ringkas fungsi dokumen bukan sumber perniagaan
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