study ; COMPANY ACCOUNTING 2

ape ak blaja dalam company nih?

subtopik nyer ;

1. Financial Statement 

where ak kne jdikan TRIAL BALANCE tuh kepada INCOME STATEMENT, BALANCE SHEET ngn NOTES... bnde nih kne wt sbb ORDINARY SHARES & PREFERENSE SHARES nk taw sejauh mane kekukuhan company tuh n brape bnyk shares dorang leyh dpt...

2. Amalgamation & Absorption

ha yg nih lgi berat.. ak kne bace smpi ak taw die tuh nk di serap atau nk dipindah milik... so ak kena wat akaun REALISATION tok tutup company seller tuh, dimana ak kne taw PURCHASE PRICE / PURCHASE CONSIDERATION. then kan yg pastinyer ak kne wat 4 T LEDGER.. 1, REALISATION... 2.BOUGHT COMPANY... 3,SUNDRYS MEMBER... 4,BANK... and options DEBENTURE & INVESTMENT... peninm an.. last skali ak kne wat BALANCE SHEET bru tok company yg membeli...  then ak kne hafal opening accounts tok bought company.. ponek ponek ponek

3. Reconstruction

yg nih sbb company die mengalami kerugian yg besar.. so die kne cri jalan mcm mane nk setelkn kerugian tuh,,, so company tuh kne wat akaun CAPITAL REDUCTION.. kat sini kite nk taw asets die bnyk dri liabilities x... then Debit CR ni sume nyer yg write off... Credit CR sume nyer yg surpluss... then mcm bese ak kne wt 4 T LEDGER... 1, CAPITAL REDUCTION.. 2,BANK... 3, OSC...4,PSC.. then mcm bese new BALANCE SHEET...

4. Cashflow

yg nih payah sket.. kite kne taw nek turun assets n liabilities.. then kne classified kan... anyways CF nih ade 2 types.. DIRECT METHOD & INDIRECT METHOD... penat ak nk terang kn sbb ak lom stdy ag...

5. Consolidated

ni pon ak lom stdy ag... tpi yg nih ak laja teori aja!!!

ok tamat pengajian company accounting 2 hari nih!