16 – Unearned Revenue
Bookkeeping – Everyone Can Do It – 16 – Unearned Revenue – PDF 1. 一些提供服务或商品的公司，如出租空间、提供保险服务或出版刊物，可能会提前收钱。 2. 这些公司的收入在赚取之前就已经收到并记录了。“未赚取的收入”是用来描述这些类型收入的术语。 3. 我们必须承认的是，在服务或商品的使用寿命期间， “未赚取的收入”已经产生，并导致所有者权益 [owners’ equity] 的增加。因此，我们将“未赚取的收入”归类为负债，因为日后公司有义务向客户提供服务或商品。 4. 在插图中阅读更多内容 5. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. Some companies offering services or goods, such as renting out space, providing insurance services, or publishing publications, may collect money in advance. 2. […]
15 – Sale on Cash
Bookkeeping – Everyone Can Do It – 15 – Sale on Cash – PDF 1. 一家公司向客户出售货物，并在交易后立即收到6千令吉的全部现金。 2. 这项交易影响到一个资产账户 [Asset Accounts] 和一个收入账户 [Revenue Accounts]。 3. 现金账户 [Cash Account] 增加了6千令吉，会计师在会计软件中输入了一个借方条目。 4. 在插图中阅读更多内容 5. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. A company sells goods to clients and receives the whole amount of RM6,000 in cash right away from […]
13 – Purchase on Cash
Bookkeeping – Everyone Can Do It – 13 – Purchase on Cash – PDF 1. 一家榴莲批发公司用 2千令吉的现金购买库存。库存账户 [Inventory Account] 和现金账户 [Cash Account] 这两个资产账户 [Asset Accounts] 都受到这项交易的影响。 2. 库存账户增加了 2千令吉，该账户应该因此而被借记 [should be debited]。现金账户减少了，应该贷记 [should be credited] 2千令吉以反映这一点。 3. 在插图中阅读更多内容 4. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. A durian wholesale company used RM2,000 in cash to purchase […]
14 – Sale on Credit
Bookkeeping – Everyone Can Do It – 14 – Sale on Credit – PDF 1. 一家公司向客户赊账销售了价值15千令吉的原材料。 2. 这项交易影响到一个资产账户 [Asset Accounts] 和一个收入账户 [Revenue Accounts]。 3. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. A company sells raw materials worth RM15,000 on credit to a customer. 2. This transaction impacts one of the Asset Accounts and one of the […]
Press Release – 2% Withholding Tax on Payment (Commission) Made To Agent
1. The 2% Withholding Tax that must be withheld from commission payments to agents, dealers, and distributors has been a source of confusion for many businesses. 👉 What exactly is going on? 👉 Is there any news? 👉 Have the Remittance Forms been made available yet? 2. In reality, it appears that many people, maybe […]
Income Tax (Accelerated Capital Allowance) (Excursion Bus) (Amendment) Rules 2022
1. Excursion Bus purchases made between YA 2020 and YA 2021 are eligible for an Accelerated Capital Allowance (ACA) on capital expenses incurred by licensed tour operators. 2. The ACA given by the Income Tax (Accelerated Capital Allowance) (Excursion Bus) Rules 2021 can be claimed within two years, with an initial allowance of 20% and […]
Exploring The IESBA Code Installment 9 – Responding to Non-Compliance with Laws and Regulations
1. This publication deals with Professional Accountants in Public Practice (PAPPs) and this topic relating to public accountants in business is discussed in Installment 8. 2. The acknowledgment of duty to act in the public interest is a distinctive feature of the accountancy profession. professional accountants in public practice (PAPPs) may encounter instances in which […]
Exploring The IESBA Code Installment 8 – Non-Compliance with Laws and Regulations [for PAIBs]
1. This installment addresses NOCLAR for professional accountants in business (PAIBs). 2. The acknowledgment of duty to act in the public interest is a distinctive feature of the accountancy profession. Professional accountants may encounter instances in which they discover or suspect that their employer or a client is in non-compliance with laws and regulations. 3. […]
2 – The Employment Act 1955 | 1955 年劳工法令
1. Employment laws in Malaysia are governed by the Employment Act 1955, which handles employment matters in the private sector. It offers employees protections in terms of the basic minimum of employment conditions. 2. But not all employees are entitled to these safeguards under the Labour Act 1955, as the following types of employees are […]
11 – Recording Transactions
Bookkeeping – Everyone Can Do It 11 – Recording Transactions – PDF 1. 编制财务报表是记录交易的最后阶段，也是最耗时的步骤。 2. 而整个过程，却是从收到或创建一个适当的文件记录开始 3. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. The preparation of financial statements is the final and most time-consuming stage of recording transactions. 2. The whole process, however, begins with the receipt or creation of an appropriate documented record 3. […]
