Kejayaan perlu dikejar, ianya bukan datang bergolek.

Kejayaan perlu dicari, ianya bukan menanti bagai bulan jatuh ke riba.

Kejayaan perlu digali,ianya bukan sekadar melihat kosong.

Bila kita mengejar kejayaan dengan redha_Nya, tiada yang mustahil. InsyaAllah kejayaan itu tidak segan silu datang kepada kamu.

Ingatlah apa tujuan kita inginkan kejayaan? Bukankah kita dilahirkan untuk menjadi khalifah di muka bumi_Nya. Tapi mengapa kita masih malas seolah-olah menunggu kejayaan datang merapati diri kita. Bodoh bukan! Bangkitlah membina kejayaan untuk negara dan ummah Islam. Untuk ibu dan bapa kita juga yang banyak berkorban demi anak-anak.

Kita hidup di zon selesa, sehingga kita sering lupa penat lelah seorang ayah dalam mencari duit untuk diberikan kepada keluarga. Penat lelah seorang ibu dalam menjaga makan pakai kita. Kita sudah terdidik dengan alam zon selesa sehinggakan kita boleh rasa malas untuk belajar walhal pada masa itu, ayah kita sedang gigih mencari rezeki untuk membiayai persekolahan kita, ibu kita sedang cekal membantu ayah dalam mencukupkan perbelanjaan kita. Kita sering lupa sesungguhnya tulang empat kerat yang ayah dan ibu kita gunakan selama ini sudah tidak terdaya apabila dimamah usia. Jadi, ingatlah pengorbanan ayah kita. Ingatlah pengorbanan ibu kita. Binalah sesuatu yang mampu membuatkan mereka berkata " That's my daughter/son" dengan penuh rasa bangga. Biarkan mereka menitis air mata mereka dengan melihat kejayaan. Bukan menitiskan air mata mereka melihat kehancuran kita. Balas jasa mereka selagi mampu. Jadi manusia yang boleh memberi manfaat kepada mahkluk sekalian alam.

Lets watch the video : AYAH PEMBOHONG!

1) Companies Act 1965

• Section 167 of the Act states that the management on the directors of a company is required to keep and maintain accounting and other records to enable management to prepare yearly financial statements to reflect a true and fair view of the results.
• The financial statements are to be prepared in accordance with the approved accounting standards
• The minimum disclosure requirements are set forth in the Ninth Schedule of the Act.
• Every year, a corporation is required to appoint an independent external auditor to express his or her opinion on the financial statements.

2) Accountants Act 1967

• Provides for the establishment of Malaysian Institute of Accountants (MIA)
• The objective of MIA is to regulate the accounting profession.
• The Institute issues a code- of- ethics known as By-laws (on Professional Conducts and Ethics)
• The By-laws provide fundamental principle and by laws that all members must follow

3) Financial Reporting Act 1997

• Provides guidelines for accountants, in the form of accounting standards, in the preparation of financial statments.
• A conceptual framework is designed to provide a constitution for the practice of accounting
• The Conceptual Framework for Financial Reporting was issued by MASB in Novemver 2011 to replace The Framework for the Preparation and Presentation of Financial Statement

1) Financial Reporting Foundation ( FRF)

• Established under the Financial Reporting Act 1997.
• Represented by all relevent partied in the standard-setting process- prepared, users, regulators, accountancy profession.
• Function : - To provide view on any matters which MASB seek to undertae or implement with respect to the development and issue of accounting standards. To be responsible for the financing arrangements and operations of the MASB.

2) Malaysian Accounting Standards Board (MASB)

• To implement an efficient, effective structure and 'due process' for the development of MASB standards, a conceptual framework.
• To pursue a policy of harmonisation of accounting standards to be compatible with the International standards,

3) International perspective- IASB

• International Accounting Standards Board (IASB)
• Independent standard-setting body of the IFRS Foundation
• Responsible for the development and publication of International Financial Reporting Standards,
• The IASB follows a through, open and transparent due process of which the publication of consultive documents, such as a discussion papers and exposure drafts, for the public comments in important component.
• The IASB engages closely with stakeholders around the world, including investors, analysts, regulators, business leader, accounting standard-setting and the accountancy profession.

IFRS and MFRS in issue:

• In Malaysia, the Companies Act 1965 requires all registered companies to submit annual audited financial statements prepared in accordance with approved accounting standards.
• Financial reporting practices have developed over the years
• Up to the late 1970s- Companies Act 1965 main legislation
• From 1979- represented on the International Accounting Standards Committee (IASC)
• 1980s- Malaysian Institute of Accountants (MIA), Malaysian Association of Certified Public Accountants (MICPA) issued new standar to meet local reporting requirements (MAS)
• In 1997- Financial Reporting Act was passed, create 2 independent bodies : FRF and the MASB
• Malaysia generally adopted the accounting standards issued by the IASC and MAS
• LAte 1990s - IASB took over standard-setting of the IASC and MASB converged with IASB and adopted most IAS
• 2005- All MASB standards were called FRS and renumbered. The numbereds assign are changed to coincide with the numbers assigned to IASs.
• 2012- Malaysia is fully IFRS compliant

Lets watch this video. Acah-acah belajar kat luar negara kan (angkat kening)

Selesai merekodkan trial balance atau lebih dikenali dengan imbangan duga. Seorang akauntan akan menyediakan penyata kewangan. Penyata kewangan ini adalah penting kepada pihak yang berkepentingan terhadap ini. Contoh, pihak bank, pihak pelabur dan pihak pembiaya.

Trial balance atau nama melayunya imbangan duga. Macam mana kita nak tahu satu transaction akaun itu imbang adalah dengan melihat nilai debit dan kreditnya haruslah sama. Bukan ambil penimbang pergi timbang. Okay gurau.

Lets watch this video. Pak Salleh ajar.

FORMULA : 

CAPITAL = ASSET - LIABILITIES

ASSETS = CAPITAL+ LIABILITIES

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EQUALITY OF THE ACCOUNTING EQUATION

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EXAMPLE:

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EXERCISE

1) ASET

Asset is the actual resources that are then in the business.  Bahasa mudahnya, aset adalah harta yang dimiliki oleh sesebuah perniagaan. Aset boleh dibahagikan kepada dua iaitu :-

i) Aset Semasa.(Item diberitahukan seperti di gambar rajah) Aset Semasa bermaksud mempunyai jangka hayat yang pendek iaitu kurang daripada 1 tempoh perakaunan (1 tahun). Aset Semasa mudah cair,

ii) Aset Bukan Semasa @ Aset Tetap (Item sudah diberitahu seperti di dalam gambar rajah). Aset Bukan Semasa adalah set yang mempunyai jangka hayat yang melebihi daripada satu tempoh perakaunan ( 1 tahun). Atau kata senang ingat dia, kita sepak sakit >,<
Contoh: Kenderaan

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2) LIABILITI

Liabilities is the name given to the amounts owing to these people for these assets.

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3) EKUITI PEMILIK 

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4) BELANJA

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5) HASIL

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6) AKAUN KONTRA

Semua yang mengambil matapelajaran akaun harus tahu debit dan credit. Apa item yang harus diletakkan di bahagian debit dan apa pula item yang harus diletak di bahagian kredit. Ini adalah asas di dalam prinsip perakaunan.

Formula:-

p/s: A-Asets

       B-Belanja

       L-Liabiliti

       H- Hasil

Semua aset akan direkodkan di bahagian debit manakala Semua liabiliti akan direkodkan di bahagian kredit. Belanja akan direkodkan di bahagian debit manakala hasil akan direkodkan di bahagian kredit.

"Accounting is process of identifying, measuring, and communicating economic information to permit informed judgements and decisions by users of that information" by Frank Wood's. Business Accounting. Twelfth Edition. Prentice Hall.

Bahasa mudahnya, akaun satu proses mengenalpasti, mengukur dan menyampai maklumat ekonomi untuk dipertimbangkan dan membantu penggunya membuat keputusan.