AUTHOR: EMMAWATI MISRUN, SHARIDA ZAINA SHAFIE
This book is tailored for business studies and accounting students. Spanning seven chapters, it follows closely the Fundamentals of Accounting and Business Accounting polytechnic syllabuses and the latest Malaysian Financial Reporting Standards (MFRS). The contents are presented in a simple yet concise manner for students to understand the operational aspects of accounting systems and procedures. The text covers important accounting concepts such as double-entry system, source documents, books for prime entry, trial balance, financial statements, adjustment accounts and financial ratio analysis.