{"id":3348,"date":"2017-05-22T16:20:43","date_gmt":"2017-05-22T08:20:43","guid":{"rendered":"https:\/\/myob-support.com\/perakaunan-inventori-dalam-myob\/"},"modified":"2023-07-16T06:27:09","modified_gmt":"2023-07-15T22:27:09","slug":"perakaunan-inventori-dalam-myob","status":"publish","type":"page","link":"https:\/\/myob-support.com\/ms\/pangkalan-pengetahuan\/myob\/myob-accounting-dan-myob-premier\/inventori\/perakaunan-inventori-dalam-myob\/","title":{"rendered":"Perakaunan inventori dalam MYOB"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Perakaunan inventori dalam MYOB<\/h2>\n\n<p>Terdapat dua kaedah perakaunan inventori, berkala (periodic) dan kekal (perpetual).<\/p>\n\n<h3 class=\"wp-block-heading\">Perakaunan Inventori Berkala<\/h3>\n<style>.kadence-column_fb5953-35 > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column_fb5953-35 > .kt-inside-inner-col,.kadence-column_fb5953-35 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_fb5953-35 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_fb5953-35 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_fb5953-35 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_fb5953-35 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_fb5953-35{position:relative;}@media all and (max-width: 1024px){.kadence-column_fb5953-35 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_fb5953-35 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_fb5953-35\"><div class=\"kt-inside-inner-col\">\n<p>Dalam perakaunan inventori berkala, baki inventori dikemas kini secara berkala. Apabila barang dijual, hanya akaun Pendapatan dikemas kini.<\/p>\n\n\n\n<p>Umumnya, semakan stok akan dilakukan secara berkala pada akhir tahun kewangan untuk mendapatkan nilai stok yang tersedia.. <\/p>\n\n\n\n<p>Dengan nilai ini, kos jualan dikira untuk menentukan keuntungan kasar seperti yang ditunjukkan dalam contoh di bawah:<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<table border=\"0\" width=\"100%\" cellspacing=\"5\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"200\">Pendapatan<\/td>\n<td> <\/td>\n<td align=\"right\" valign=\"top\">557,000.00<\/td>\n<td valign=\"top\">Ini dikemas kini apabila anda menyediakan invois jualan.\n<p> <\/p>\n<hr\/>\n<p>Debit Penghutang Perdagangan<br\/><strong>Credit Pendapatan<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">Tolak: Kos jualan<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">(a) Stok permulaan<\/td>\n<td align=\"right\" valign=\"top\">320,000.00<\/td>\n<td> <\/td>\n<td>Ini adalah stok penutup tahun kewangan sebelumnya yang dibawa ke hadapan untuk tahun ini<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">(b) Tambah: Pembelian<\/td>\n<td align=\"right\" valign=\"top\">630,000.00<\/td>\n<td> <\/td>\n<td>Ini dikemas kini apabila anda membeli barangan daripada pembekal\n<p> <\/p>\n<hr\/>\n<p><strong>Debit Pembelian<\/strong><br\/>Credit Pemiutang perdagangan<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">(c) Tolak: Stok penutup<\/td>\n<td align=\"right\" valign=\"top\">490,000.00<\/td>\n<td> <\/td>\n<td>Jumlah ini hanya diketahui selepas pengambilan stok dijalankan.<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Kos jualan<\/td>\n<td valign=\"top\">(a) + (b) &#8211; (c)<\/td>\n<td align=\"right\" valign=\"top\">460,000.00<\/td>\n<td rowspan=\"2\">Kedua-dua kos jualan dan angka untung kasar hanya boleh dikira selepas nilai stok penutup diketahui.<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Untung kasar<\/td>\n<td> <\/td>\n<td align=\"right\" valign=\"top\">97,000.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"http:\/\/www.myob-support.com\/wp-content\/uploads\/2017\/05\/periodic-inventory-accounting.png\"><img decoding=\"async\" src=\"http:\/\/www.myob-support.com\/wp-content\/uploads\/2017\/05\/periodic-inventory-accounting.png\" alt=\"Perakaunan Inventori Berkala\" title=\"Perakaunan Inventori Berkala\"\/><\/a><\/figure>\n<\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Seperti yang anda boleh lihat daripada di atas, sama ada perniagaan itu mendapat untung atau rugi kasar hanya boleh diketahui sebaik sahaja semakan stok dilakukan.<\/p>\n\n\n\n<p>Terdapat penyelesaian, dan itu adalah untuk menganggap margin, iaitu 17% dalam contoh di atas, dan mengira margin kasar sebagai anggaran.<\/p>\n\n\n\n<p>Jadi, jika anda perlu mengetahui margin kasar anda pada bila-bila masa tanpa melakukan semakan stok, anda boleh mengambil jualan kasar dan darabkannya sebanyak 17% untuk mendapatkan anggaran.<\/p>\n\n\n<style>.kadence-column_cfb4c3-a4 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column_cfb4c3-a4 > .kt-inside-inner-col{border-left:2px solid #000000;}.kadence-column_cfb4c3-a4 > .kt-inside-inner-col,.kadence-column_cfb4c3-a4 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_cfb4c3-a4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_cfb4c3-a4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_cfb4c3-a4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_cfb4c3-a4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_cfb4c3-a4{position:relative;}.kadence-column_cfb4c3-a4, .kt-inside-inner-col > .kadence-column_cfb4c3-a4:not(.specificity){margin-left:var(--global-kb-spacing-sm, 1.5rem);}@media all and (max-width: 1024px){.kadence-column_cfb4c3-a4 > .kt-inside-inner-col{border-left:2px solid #000000;flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_cfb4c3-a4 > .kt-inside-inner-col{border-left:2px solid #000000;flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_cfb4c3-a4\"><div class=\"kt-inside-inner-col\">\n<p>Yang lebih penting, dalam sistem perakaunan inventori berkala, anda perlu menjejaki pergerakan inventori secara berasingan.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<style>.kadence-column3213_cab878-3f > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);}.kadence-column3213_cab878-3f > .kt-inside-inner-col,.kadence-column3213_cab878-3f > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3213_cab878-3f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3213_cab878-3f > .kt-inside-inner-col{flex-direction:column;}.kadence-column3213_cab878-3f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3213_cab878-3f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3213_cab878-3f{text-align:center;}.kadence-column3213_cab878-3f{position:relative;}@media all and (max-width: 1024px){.kadence-column3213_cab878-3f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column3213_cab878-3f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3213_cab878-3f\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-spacer.kt-block-spacer-3213_c54b8a-aa .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-3213_c54b8a-aa .kt-divider-stripe{height:1px;width:80%;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-3213_c54b8a-aa\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><span class=\"kt-divider-stripe\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" class=\"kb-pattern-svg-divider kb-stripes-svg\"><defs><pattern id=\"pat3213_c54b8a-aa\" width=\"7\" height=\"7\" patternTransform=\"rotate(40)\" patternUnits=\"userSpaceOnUse\"><line x1=\"0\" y=\"0\" x2=\"0\" y2=\"7\" stroke=\"#eee\" stroke-width=\"4\"><\/line><\/pattern><\/defs><rect width=\"100%\" height=\"100%\" fill=\"url(#pat3213_c54b8a-aa)\" opacity=\"1\"><\/rect><\/svg><\/span><\/div><\/div>\n\n\n\n<script async=\"\" src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-8824622353917203\" crossorigin=\"anonymous\"><\/script><!-- MYOB Support Display Horizontal --><ins class=\"adsbygoogle\" style=\"display:block\" data-ad-client=\"ca-pub-8824622353917203\" data-ad-slot=\"8987466369\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><script>(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-3213_9aaca2-7f .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-3213_9aaca2-7f .kt-divider-stripe{height:1px;width:80%;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-3213_9aaca2-7f\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><span class=\"kt-divider-stripe\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" class=\"kb-pattern-svg-divider kb-stripes-svg\"><defs><pattern id=\"pat3213_9aaca2-7f\" width=\"7\" height=\"7\" patternTransform=\"rotate(40)\" patternUnits=\"userSpaceOnUse\"><line x1=\"0\" y=\"0\" x2=\"0\" y2=\"7\" stroke=\"#eee\" stroke-width=\"4\"><\/line><\/pattern><\/defs><rect width=\"100%\" height=\"100%\" fill=\"url(#pat3213_9aaca2-7f)\" opacity=\"1\"><\/rect><\/svg><\/span><\/div><\/div>\n<\/div><\/div>\n\n<h3 class=\"wp-block-heading\">Perakaunan Inventori Kekal<\/h3>\n<style>.kadence-column_08bb60-a8 > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column_08bb60-a8 > .kt-inside-inner-col,.kadence-column_08bb60-a8 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_08bb60-a8 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_08bb60-a8 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_08bb60-a8 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_08bb60-a8 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_08bb60-a8{position:relative;}@media all and (max-width: 1024px){.kadence-column_08bb60-a8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_08bb60-a8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_08bb60-a8\"><div class=\"kt-inside-inner-col\">\n<p>Dalam sistem perakaunan inventori kekal:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Apabila anda merekodkan pembelian, akaun inventori didebitkan dan bukannya akaun pembelian.<br\/>Ini menambah kuantiti dan nilai stok anda<\/li>\n\n\n\n<li>Apabila penjualan direkodkan, sebagai tambahan kepada mendebit penghutang perdagangan dan mengkreditkan pendapatan, catatan tambahan dibuat seperti berikut:<\/li>\n<\/ol>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<table border=\"0\" width=\"100%\" cellspacing=\"5\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"200\">Debit Penghutang Perdagangan<\/td>\n<td> <\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Credit Pendapatan<\/td>\n<td> <\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Debit Kos jualan<\/td>\n<td rowspan=\"2\">Entri ini mengurangkan kuantiti dan nilai stok yang dipegang serta mengemas kini kos jualan.<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Kredit Inventori<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Kelebihannya ialah:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kos jualan diketahui pada masa jualan<\/li>\n\n\n\n<li>Keuntungan kasar juga diketahui<\/li>\n\n\n\n<li>Kuantiti stok dikemas kini, memberikan gambaran yang lebih baik tentang apa yang ada di tangan<\/li>\n<\/ul>\n\n\n\n<p>Kelebihan di atas memainkan peranan besar membantu pengurusan merancang dan belanjawan.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"http:\/\/www.myob-support.com\/wp-content\/uploads\/2017\/05\/perpetual-inventory.png\"><img decoding=\"async\" src=\"http:\/\/www.myob-support.com\/wp-content\/uploads\/2017\/05\/perpetual-inventory.png\" alt=\"Perakaunan Inventori Kekal\" title=\"Perakaunan Inventori Kekal\"\/><\/a><\/figure>\n<\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Sistem perakaunan saham kekal boleh memberikan maklumat terkini tentang jualan, kos jualan, margin kasar serta kuantiti dan nilai stok yang ada pada satu-satu masa. <\/p>\n\n\n\n<p>Pergerakan stok dalam sistem inventori kekal diketahui serta-merta.<\/p>\n\n\n<style>.kadence-column_82f14c-c3 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column_82f14c-c3 > .kt-inside-inner-col{border-left:2px solid #000000;}.kadence-column_82f14c-c3 > .kt-inside-inner-col,.kadence-column_82f14c-c3 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_82f14c-c3 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_82f14c-c3 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_82f14c-c3 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_82f14c-c3 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_82f14c-c3{position:relative;}.kadence-column_82f14c-c3, .kt-inside-inner-col > .kadence-column_82f14c-c3:not(.specificity){margin-left:var(--global-kb-spacing-sm, 1.5rem);}@media all and (max-width: 1024px){.kadence-column_82f14c-c3 > .kt-inside-inner-col{border-left:2px solid #000000;flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_82f14c-c3 > .kt-inside-inner-col{border-left:2px solid #000000;flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_82f14c-c3\"><div class=\"kt-inside-inner-col\">\n<p>Walaupun terdapat 2 entri perakaunan tambahan dalam sistem perpetual, anda sebenarnya tidak perlu membuatnya. MYOB membuat entri tersebut secara automatik untuk anda.<\/p>\n<\/div><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Pemeriksaan stok masih perlu dilakukan untuk mengesahkan ketepatan baki inventori dalam sistem, terutamanya pada akhir tahun kewangan.<\/p>\n\n\n\n<p>Penyata pendapatan anda menggunakan kaedah perakaunan inventori kekal akan kelihatan seperti ini:<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<table border=\"0\" width=\"100%\" cellspacing=\"5\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"200\">Pendapatan<\/td>\n<td align=\"right\" valign=\"top\">557,000.00<\/td>\n<td valign=\"top\">Ini dikemas kini apabila anda menyediakan invois jualan.\n<p> <\/p>\n<hr\/>\n<p>Debit Penghutang Perdagangan<br\/><strong>Credit Pendapatan<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Kos jualan<\/td>\n<td align=\"right\" valign=\"top\">460,000.00<\/td>\n<td>Ini dikemas kini apabila anda mengeluarkan invois jualan.\n<p> <\/p>\n<hr\/>\n<p>Debit Kos jualan<br\/>Credit Inventori\/Stok<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Untung kasar<\/td>\n<td align=\"right\" valign=\"top\">97,000.00<\/td>\n<td> <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Perhatikan bahawa tiada akaun Stok Pembukaan, Pembelian dan Stok Penutupan seperti kaedah perakaunan inventori berkala.<\/p>\n<\/div><\/div>\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h3 class=\"wp-block-heading\">Perakaunan Inventori dalam MYOB<\/h3>\n<style>.kadence-column_a8ff96-93 > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column_a8ff96-93 > .kt-inside-inner-col,.kadence-column_a8ff96-93 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_a8ff96-93 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_a8ff96-93 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_a8ff96-93 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_a8ff96-93 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_a8ff96-93{position:relative;}@media all and (max-width: 1024px){.kadence-column_a8ff96-93 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_a8ff96-93 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_a8ff96-93\"><div class=\"kt-inside-inner-col\">\n<p>Dalam MYOB, anda boleh memilih kaedah perakaunan inventori yang anda suka, tetapi lakukan ini apabila mula-mula menyediakan MYOB, kerana ini akan menjejaskan cara anda menyediakan rekod inventori dan carta akaun anda. <\/p>\n\n\n\n<p>Bertukar antara berkala dan kekal selepas anda mula menggunakan MYOB boleh menjadi sukar dan memakan masa.<\/p>\n\n\n\n<p>Jika anda memilih untuk menggunakan kaedah perakaunan inventori berkala, perlu merekodkan entri jurnal Stok Pembukaan dan Penutupan supaya Untung Kasar dapat dikira.<\/p>\n<\/div><\/div>\n\n<!-- Page-list plugin v.5.9 wordpress.org\/plugins\/page-list\/ -->\n<!-- no pages to show -->\n<style>.wp-block-kadence-spacer.kt-block-spacer-_fe6050-09 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_fe6050-09 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_fe6050-09\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<div class=\"wp-block-columns are-vertically-aligned-top is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-top is-layout-flow wp-block-column-is-layout-flow\"><style>.kadence-column_42c0b4-c4 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column_42c0b4-c4 > .kt-inside-inner-col,.kadence-column_42c0b4-c4 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_42c0b4-c4:hover > .kt-inside-inner-col{border-top:1px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;}.kadence-column_42c0b4-c4:hover > .kt-inside-inner-col,.kadence-column_42c0b4-c4:hover > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column_42c0b4-c4:hover > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}.kadence-column_42c0b4-c4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_42c0b4-c4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_42c0b4-c4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_42c0b4-c4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_42c0b4-c4{position:relative;}@media all and (max-width: 1024px){.kadence-column_42c0b4-c4:hover > .kt-inside-inner-col{border-top:1px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;}}@media all and (max-width: 1024px){.kadence-column_42c0b4-c4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_42c0b4-c4:hover > .kt-inside-inner-col{border-top:1px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;}.kadence-column_42c0b4-c4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_42c0b4-c4\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/myob-support.com\/wp-content\/uploads\/2022\/12\/myob.png\"><img decoding=\"async\" src=\"https:\/\/myob-support.com\/wp-content\/uploads\/2022\/12\/myob.png\" alt=\"myob\" class=\"wp-image-2301\" width=\"188\" height=\"64\"\/><\/a><\/figure>\n<\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">MYOB<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">MYOB Accounting &amp; MYOB Premier<\/h3>\n\n\n\n<!-- Page-list plugin v.5.9 wordpress.org\/plugins\/page-list\/ -->\n<!-- no pages to show -->\n\n\n\n<h3 class=\"wp-block-heading\">MYOB RetailManager<\/h3>\n\n\n\n<!-- Page-list plugin v.5.9 wordpress.org\/plugins\/page-list\/ -->\n<!-- no pages to show -->\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-top is-layout-flow wp-block-column-is-layout-flow\"><style>.kadence-column_20f5cb-91 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column_20f5cb-91 > .kt-inside-inner-col,.kadence-column_20f5cb-91 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_20f5cb-91:hover > .kt-inside-inner-col{border-top:1px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;}.kadence-column_20f5cb-91:hover > .kt-inside-inner-col,.kadence-column_20f5cb-91:hover > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column_20f5cb-91:hover > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}.kadence-column_20f5cb-91 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_20f5cb-91 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_20f5cb-91 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_20f5cb-91 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_20f5cb-91{position:relative;}@media all and (max-width: 1024px){.kadence-column_20f5cb-91:hover > .kt-inside-inner-col{border-top:1px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;}}@media all and (max-width: 1024px){.kadence-column_20f5cb-91 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column_20f5cb-91:hover > .kt-inside-inner-col{border-top:1px solid transparent;border-right:1px solid transparent;border-bottom:1px solid transparent;border-left:1px solid transparent;}.kadence-column_20f5cb-91 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_20f5cb-91\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/myob-support.com\/wp-content\/uploads\/2022\/12\/abss.png\"><img decoding=\"async\" src=\"https:\/\/myob-support.com\/wp-content\/uploads\/2022\/12\/abss.png\" alt=\"abss\" class=\"wp-image-2300\" width=\"188\" height=\"64\"\/><\/a><\/figure>\n<\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">ABSS<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.myob-support.com\/video-tutorials\/abss-accounting\/\">ABSS Accounting<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.myob-support.com\/video-tutorials\/abss-premier\/\">ABSS Premier<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.myob-support.com\/video-tutorials\/abss-payroll\/\">ABSS Payroll<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/div>\n<style>.kadence-column3213_cab878-3f > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);}.kadence-column3213_cab878-3f > .kt-inside-inner-col,.kadence-column3213_cab878-3f > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column3213_cab878-3f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column3213_cab878-3f > .kt-inside-inner-col{flex-direction:column;}.kadence-column3213_cab878-3f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column3213_cab878-3f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column3213_cab878-3f{text-align:center;}.kadence-column3213_cab878-3f{position:relative;}@media all and (max-width: 1024px){.kadence-column3213_cab878-3f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column3213_cab878-3f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column3213_cab878-3f\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-spacer.kt-block-spacer-3213_c54b8a-aa .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-3213_c54b8a-aa .kt-divider-stripe{height:1px;width:80%;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-3213_c54b8a-aa\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><span class=\"kt-divider-stripe\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" class=\"kb-pattern-svg-divider kb-stripes-svg\"><defs><pattern id=\"pat3213_c54b8a-aa\" width=\"7\" height=\"7\" patternTransform=\"rotate(40)\" patternUnits=\"userSpaceOnUse\"><line x1=\"0\" y=\"0\" x2=\"0\" y2=\"7\" stroke=\"#eee\" stroke-width=\"4\"><\/line><\/pattern><\/defs><rect width=\"100%\" height=\"100%\" fill=\"url(#pat3213_c54b8a-aa)\" opacity=\"1\"><\/rect><\/svg><\/span><\/div><\/div>\n\n\n\n<script async=\"\" src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-8824622353917203\" crossorigin=\"anonymous\"><\/script><!-- MYOB Support Display Horizontal --><ins class=\"adsbygoogle\" style=\"display:block\" data-ad-client=\"ca-pub-8824622353917203\" data-ad-slot=\"8987466369\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><script>(adsbygoogle = window.adsbygoogle || []).push({});\n<\/script>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-3213_9aaca2-7f .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-3213_9aaca2-7f .kt-divider-stripe{height:1px;width:80%;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-3213_9aaca2-7f\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><span class=\"kt-divider-stripe\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" class=\"kb-pattern-svg-divider kb-stripes-svg\"><defs><pattern id=\"pat3213_9aaca2-7f\" width=\"7\" height=\"7\" patternTransform=\"rotate(40)\" patternUnits=\"userSpaceOnUse\"><line x1=\"0\" y=\"0\" x2=\"0\" y2=\"7\" stroke=\"#eee\" stroke-width=\"4\"><\/line><\/pattern><\/defs><rect width=\"100%\" height=\"100%\" fill=\"url(#pat3213_9aaca2-7f)\" opacity=\"1\"><\/rect><\/svg><\/span><\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Perakaunan inventori dalam MYOB Terdapat dua kaedah perakaunan inventori, berkala (periodic) dan kekal (perpetual). Perakaunan Inventori Berkala Dalam perakaunan inventori berkala, baki inventori dikemas kini secara berkala. Apabila barang dijual, hanya akaun Pendapatan dikemas kini. Umumnya, semakan stok akan dilakukan secara berkala pada akhir tahun kewangan untuk mendapatkan nilai stok yang tersedia.. Dengan nilai ini,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4080,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"pmpro_default_level":"","_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-3348","page","type-page","status-publish","hentry","pmpro-has-access"],"aioseo_notices":[],"taxonomy_info":[],"featured_image_src_large":false,"author_info":{"display_name":"Administrator","author_link":"https:\/\/myob-support.com\/ms\/author\/admin\/"},"comment_info":0,"_links":{"self":[{"href":"https:\/\/myob-support.com\/ms\/wp-json\/wp\/v2\/pages\/3348","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/myob-support.com\/ms\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/myob-support.com\/ms\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/myob-support.com\/ms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/myob-support.com\/ms\/wp-json\/wp\/v2\/comments?post=3348"}],"version-history":[{"count":7,"href":"https:\/\/myob-support.com\/ms\/wp-json\/wp\/v2\/pages\/3348\/revisions"}],"predecessor-version":[{"id":3356,"href":"https:\/\/myob-support.com\/ms\/wp-json\/wp\/v2\/pages\/3348\/revisions\/3356"}],"up":[{"embeddable":true,"href":"https:\/\/myob-support.com\/ms\/wp-json\/wp\/v2\/pages\/4080"}],"wp:attachment":[{"href":"https:\/\/myob-support.com\/ms\/wp-json\/wp\/v2\/media?parent=3348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}