Getting ready for a basic accounting examination! / Khashi'ah Yusof

Yusof, Khashi'ah (2000) Getting ready for a basic accounting examination! / Khashi'ah Yusof. Jurnal FAKULTAS: Jurnal Kolej Cempaka Kenanga (1). pp. 102-109. ISSN 1511-7472


For most students examinations are no fun time! Students feel they are under considerable pressure, as they are required to condense the knowledge they have gained into the three hours time frame of the examination. This article is written primarily for the benefit of Diploma in Accountancy students doing basic accounting. Students from other discipline of studies sitting for their basic accounting examination can also benefit from this article. This article will focus on the preparation of financial statements for a trading business namely the Trading and Profit and Loss Accounts and the Balance Sheet at year-end. Some year-end adjustments must also be taken into account when preparing the trader's financial statements. However, this article will only cover two aspects of the year-end adjustments. First adjustment is providing for depreciation for fixed assets. Second adjustments are writing off bad debts and providing for doubtful debts for debtors.


Item Type: Article
CreatorsEmail / ID. Num
Yusof, Khashi'ahUNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Periodicals. Societies. Serials
Divisions: Universiti Teknologi MARA, Shah Alam > Kolej Cempaka Kenanga
Journal or Publication Title: Jurnal FAKULTAS: Jurnal Kolej Cempaka Kenanga
ISSN: 1511-7472
Number: 1
Page Range: pp. 102-109
Item ID: 16156
Uncontrolled Keywords: Basic accounting


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