Pengurusan Kewangan Kedai Makan dan Restoran #10 – Debit Kredit (Bahagian 2: Baki Akaun)

Sebaliknya baki akaun dikatakan sebagai “baki kredit atau credit balance” jika jumlah keseluruhan kredit melebihi jumlah keseluruhan debit.

Contoh Baki Akaun

Mari kita tengok contoh, berdasarkan transaksi yang Kedai Makan Terlolap Mato buat sebelum ini:

+-----------------------+-----------------------------+-------------------------------------+
|     TRANSACTION       |   Dr./Cr. ENTRY             |              EXPLANATION            |
+-----------------------+-----------------------------+-------------------------------------+
| 1. Pelaburan RM5,000  | Dr. Cash              5,000 | Cash (akaun jenis aset) bertambah   |
|    Kak Ya ke Warung   |     Cr. Modal KakYa   5,000 | RM 5000, Owner's equity (Modal Kak  | 
|    Terlolap Mato      |                             | Ya juga bertambah RM 5,000          |                           
+-----------------------+-----------------------------+-------------------------------------+
| 2. Bayar 3 bulan sewa | Dr. Rental            2,100 | Rental account (aset), bertambah    |
|    RM 2,100 kedai     |     Cr. Cash          2,100 | RM 2,100, Cash account (aset)       |
|    makan              |                             | berkurang sebanyak RM 2,100         |
+-----------------------+-----------------------------+-------------------------------------+
| 3. Beli dapur RM 5,000| Dr. Equipment         5,000 | Equipment account (aset) bertambah  |
|    bayar RM 1,000 dan |     Cr. Cash          1,000 | RM 5,000, aset akaun lain, Cash     |
|    hutang RM 4,000    |     Cr. Notes Payable 4,000 | berkurang RM 1,000, akaun liabiliti |
|                       |                             | notes payable bertambah RM 4,000    |
+-----------------------+-----------------------------+-------------------------------------+
| 4. Jualan Kari Kepala | Dr. Cash                 60 | Cash bertambah (Dr.) RM 60 dan      |
|    Ikan Salmon RM 60  |     Cr.  Modal KakYa     60 | Owners' Equity bertambah (Cr.) RM60 |
+-----------------------+-----------------------------+-------------------------------------+
| 5. Kos penyediaan     | Dr. Modal KakYa          20 | Kedua-dua Modal KakYa (owner's      |
|    Kari Kepala Salmon |     Cr. Cash             20 | equity account) dan Cash (asset     |  
|    RM 20              |                             | account) berkurangan sebanyak RM 20 | 
+-----------------------+-----------------------------+-------------------------------------+

Ingat balik seblah mana debit dan kredit:

 ASSET ACCOUNT   LIABILITY ACCOUNT  OWNERS' EQUITY 
-------+------     -------+------   ------+------- 
   +   |   -           -  |   +        -  |  +
  Dr.  |  Cr.         Dr. |  Cr.      Dr. | Cr.

    REVENUES                          EXPENSES
-------+------                      ------+--------
   -   |  +                            +  |  -
   Dr. |  Cr.                         Dr. | Cr.

Kita rekodkan semua transaksi dalam T-account seperti berikut:

    Cash (asset)             Rental (asset)  
----------+----------     ----------+----------
(1) 5,000 | (2) 2,100     (2) 2,100 |
(4)    60 | (3) 1,000               |
          | (5)    20     ----------+----------
----------+----------         2,100 |
    5,060 |     3,120         ===== |
-   3,120 |
----------+----------
    1,940 |
    ===== |

   Equipment (asset)    Notes Payable (liability)
----------+----------     ----------+----------  
(3) 5,000 |                         | (2) 4,000
          |                         |
----------+----------     ----------+----------
    5,000 |                         |     4,000
    ===== |                         |     =====

Modal KakYa (Owners' Equity)
----------+---------- 
(5)    20 | (1) 5,000
          | (4)    60
----------+----------
       20 |     5,060
          |  -     20
----------+----------
          |     5,040
          |     =====

Jadi kita tengok cash account ada debit balance RM 1,940; Rental account ada debit balance RM 2,100; Equipment account dengan debit balance RM 5,000, Notes payable account (credit balance RM 4,000) dan KakYa capital account (credit balance RM 5,040)

Normal balance for the five types of accounts:

• Asset – Debit
• Liability – Credit
• Proprietorship – Credit
• Revenue – Credit
• Expense – Debit