1. BASICACCOUNTINGBASICACCOUNTING

2. DEFINITION OF ACCOUNTING

3. Accounting is a process :  Identify  Recorded and classify  Summarize  Report  Interpret

4. Management finance

5. Finance definition  Process to ensure so that accepted financial resource and spent with way the best in order to meet organisational objective.

6. InterEst : i. Ensure corporate goals achievable  objective maximize shareholder wealth, maximize profit & minimize cost.

7. ii. Achieve the financial objective  Manage fixed asset and current asset nicely  Ensure cash flow can fill vision and corporate goals  Planning finance according to company fund suitability  Planning cost

8. iii. Financial resources usable with best possible.  Control financial resource flow and business spending nicely.

9. iv.Find alternative investment which promises return that high and reduce loss risk.  Get investment return rate and profit that overtop some thing investment which made.

10. v. Accelerate turnover.  Having fair opportunity to accelerate business working capital

11. Category asset, liability, owner's equity, cost and result

12. Asset management :  Finance department in firm with role manage assets that possessed byfirm.  Asset purchase involves process and further until asset written off.  Firm assets consisting of fixed asset and current asset.  Example : Fixed Asset – land, building, and other. Current Asset – Cash, stock, and other

13. Liability management : Manage liability in business. For example such as manage liability on:  shareholder – distribute profit  bank – loan payment  supplier – explain credit buying  Current liability – repayment period < 1 years.  Example : working capital management

14.  Long-term liability – repayment period > 1 years.  Example :(company capital structure policy)  How long something liability should be held.  How many something liability that wish to be held.  Management efficiency

15. Owner equity management:  Get source of fund – through loans from financial institutions with interest cost that minimum  Identify type of investment that wish to be invested.  Identify how many rate of return that desired.

16.  Capital management fall into two namely: a. Capital financing – loan long-term b. Equity financing – stock, premium capital and income hold up.

17. Expenditure :  Expenditure is all cost which involved in business for example worker's salary, rate of payment, rent, insurance a nd so on.

18. Revenue management :  Profit is return that achieved company investment income supply something accounting period.  How many dividend that want given to shareholder.  Profit that there is has to be distributed

19.  How many that profit want to be invested again.  Profit management efficiency ensure company survival.  To maximize shareholder wealth.

20. functions and result : = income statement = key count – count =cash flow

21. Income statement :  Items that included was the result or income to businesses and expenditure which involved to get revenue on.  Purpose: to report success or profit ability in company business operationor firm in one – an accounting period

22. Key counts :  Are prepared for see a business financial position at one – a date.  In it listed balance – asset balance, liability, and owner's equity.

23. Cash flow statement :  Report cash receipt, payment, cash and internal change cash a result of activity – operational activity, investment and financing something organization for the period according to particular format that can coordinate early balance and cash end.

24. Reference;  http://www.docstoc.com/docs/15082904/PE NGURUSAN-PERAKAUNAN http://www.docstoc.com/docs/15082904/PE NGURUSAN-PERAKAUNAN  http://www.scribd.com/doc/42938693/DEFI NISI-PERAKAUNAN http://www.scribd.com/doc/42938693/DEFI NISI-PERAKAUNAN  http://www.scribd.com/doc/8720709/Bab- 1-Pen-Gen-Alan-Kepada-Perakaunan http://www.scribd.com/doc/8720709/Bab- 1-Pen-Gen-Alan-Kepada-Perakaunan  http://mhdazlan.files.wordpress.com/2010/ 02/modul-format-penyata-kewangan.pdf http://mhdazlan.files.wordpress.com/2010/ 02/modul-format-penyata-kewangan.pdf  BUKU RUJUKAN PRINSIP PERAKAUNAN

25. Thanks..