SPM Prinsip Perakaunan Procedures

Step-by-step guides for every key accounting procedure in SPM Prinsip Perakaunan, from recording in the journal to preparing financial statements, each with a worked example.

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Form 4

2. Classification of Accounts and the Accounting Equation

How to organise the Chart of Accounts

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How to show the effect of transactions on the Accounting Equation

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4. Books of Prime Entry

How to record transactions in the General Journal

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How to record in the Special Journals

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How to prepare a three-column Cash Book

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How to prepare the Petty Cash Book (imprest system)

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5. Ledger

How to post from the journal to the ledger

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How to balance a ledger account

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How to prepare the Trade Receivables Control Account

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How to prepare the Trade Payables Control Account

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6. Trial Balance

How to prepare the Trial Balance

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7. Financial Statements of a Sole Proprietorship without Adjustments

How to prepare the Trading Account

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How to prepare the Income Statement

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How to prepare the Statement of Financial Position

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How to close revenue and expense accounts

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8. Adjustments at the Balance Date and Preparation of Sole Proprietorship Financial Statements

How to adjust accrued and prepaid expenses

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How to adjust accrued and unearned income

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How to record bad debts and bad debts recovered

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How to calculate and record the provision for doubtful debts

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How to calculate depreciation (straight-line & reducing-balance)

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How to record the disposal of a non-current asset

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How to prepare the Adjusted Trial Balance

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How to prepare Financial Statements with adjustments

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9. Correction of Errors

How to correct errors via the General Journal

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How to prepare the Suspense Account

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Form 5

1. Analysis and Interpretation of Financial Statements for Decision Making

How to calculate profitability ratios

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How to calculate liquidity and efficiency ratios

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2. Incomplete Records

How to find profit using the Comparison Method

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How to find profit using the Analysis Method

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3. Accounting for Internal Control

How to prepare the Bank Reconciliation Statement

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How to prepare the Cash Budget

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4. Accounting for Partnerships

How to prepare the Profit and Loss Appropriation Account

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How to prepare partners' Capital and Current Accounts

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How to record the dissolution of a partnership (Realisation Account)

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5. Accounting for Companies Limited by Shares

How to record the issue of shares

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How to calculate and record dividends

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6. Accounting for Clubs and Societies

How to prepare the Subscriptions Account

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How to prepare the Income and Expenditure Account

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7. Cost Accounting

How to prepare the Manufacturing Account

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How to calculate the Break-even Point

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