Chapter 7 : Penyata kewangan milikan tunggal tanpa pelarasan

What will you learn in this chapter

In this chapter, we will be learning about the 'Penyata kewangan milikan tunggal tanpa pelarasan', which focuses on three main topics.

Firstly, we will understand the purpose of preparing the 'Akaun Perdagangan' and 'Akaun Untung Rugi', and learn how to prepare them using the T format and statement format.

Secondly, we will learn about the purpose of preparing the 'Penyata Kedudukan Kewangan' and how to prepare it using the T format and statement format based on information from the 'Imbangan Duga'.

Lastly, we will understand the importance of closing the accounts at the end of the financial period and learn the correct procedures for closing these accounts.