2 New Accounting Terms !

Orang sume da tdo tmasok rum8 aku , cyap mengigau lg 2 .
(white house2 . tak paham pe dye mimpi)  
tp aku sebok blogging .

Cter psl pg td ,

Sepertimana ke-biasaa-an pada diri-ku setelah memasuki alam UUM ni , perkara asas yang kene aku bwat setiap hari , aku kene masuk kelas . 

Pagi tadi kelas BKAF2043 @ Accounting , 1st cluz msok , so , bwat cam xtw pape la .

 (ade gne bende alah ni ke? )

Cheqgu yg ajo 2 antara cheqgu pompuan yg paling mude merangkap agak comel canteq (boley la tahan) jika maw dibandingkan ngn cheqgu laen .

 (coz cheqgu acct laen sume da tua , muke pown xcomel coz slalu mara2 . kecuali Pn.Adura . comel all da tyme)

Cheqgu Hasnah yg ajo aku dye ni cam advance gler , sonok kalo dpt tw advance ni . 
nampak cam HEBAT !

anyway , nak cte aku nak cte psl post ni psl

NEW ACCOUNTING TERMS

old >> new

Balance Sheet >> Statement of Financial Position (FP)

Income Statement >> Income Statement (IS)

Statement of Changes in Equity >>  Statement of Changes in Equity

Cash Flow Statement >>  Statement of Cash Flow

NEW THING :

Statement of Comprehensive Income

(di-tambah di bawah IS)

so , kalo nak tw lbey , link ade kat bwh ni kayh ! PDF download .

New Accounting Things

dye ade kate cket , aku bg brief cket la pasal PDF ni . 

"The revised FRS 101 introduces the term “total comprehensive income” – defined as changes in equity during a period, other than those changes resulting from transactions with owners in their capacity as owners. The revised standard requires such changes in equity to be presented in either of the following manner, separately from changes in equity arising from transaction with owners in their capacity as owners: (a) In a single statement of comprehensive income (as illustrated in Exhibit A to this publication); or (b) In two statements (as illustrated in Exhibit B to this publication) comprising: (i) a separate income statement, which displays components of profit or loss; and (ii) a statement of comprehensive income, which begins with profit or loss and displays components of other comprehensive income (“OCI”, i.e. items of income and expense that are not recognised in profit or loss as required or permitted by other FRSs)."

aku pown malas bace , tp tw la gak cket2 B.I ni .

(naz malas , camane nak dpt A+)

~FIN~