Analysis Method
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MS: Kaedah Analisis · EN: Analysis Method · ZH: 分析法
Meaning
The Analysis Method reconstructs full records by analysing the cash book and control accounts to obtain figures such as credit sales and credit purchases. From these figures, a complete Income Statement and Statement of Financial Position can be prepared.
Example
Damai Shop has no credit sales record. By analysing the Debtors Control Account, credit sales are computed from the opening balance, cash received and the closing debtor balance.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 5