ASET BUKAN SEMASA: Kenderaan, Alatan Pejabat, Perabot, Premis, Lengkapan, ASET SEMASA: Tunai, Bank, Akaun Belum Terima, Inventori, LIABILITI BUKAN SEMASA: Pinjaman Bank, Gadai Janji, LIABILITI SEMASA: Akaun Belum Bayar, Overdraf Bank, EKUITI PEMILIK: Modal, Untung bersih, Ambilan, HASIL: Diskaun diterima, Komisen, BELANJA: Gaji, Insurans, Kadar Bayaran, Sewa,
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BAB 2 KLASIFIKASI AKAUN
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