Chapter

Chapter 1 : Pengenalan kepada perakaunan

What will you learn in this chapter

In this chapter, we will be learning about the introduction to accounting. We will start by understanding the meaning of accounting and comparing it to bookkeeping. We will also explore the different career opportunities and professional bodies in the field of accounting.

Next, we will delve into the history and development of accounting. We will learn about its origins in Babylonia and how it has evolved over time, both in manual and computerized processes.

We will also study financial statements, which are important documents in accounting. We will identify the different types of financial statements and briefly discuss the qualitative characteristics of accounting information.

Lastly, we will explore assumptions, principles, and constraints in accounting. We will understand the role of assumptions in accounting and learn about the principles that guide the practice of accounting.

By the end of this chapter, we will have a solid foundation in the introduction to accounting, its history, financial statements, and the principles and assumptions that underpin the field.