A5 perfect binding book

Mas Rehan Binti Mahmudi
Nurul Fathiah Sufiah Binti Mohd Najhan

Puteri Nurhafizah Binti Sulaiman

2019

Augmented reality

Mas Rehan Binti Mahmudi
Nurul Fathiah Sufiah Binti Mohd Najhan

Puteri Nurhafizah Binti Sulaiman

2019

2

Augmented reality

First Edition

All rights reserved. No part of this publication may be reproduced, distributed, or
transmitted in any form or by any means, including photocopying, recording, or
other electronic or mechanical methods, without the prior written permission of
the publisher, except in the case of brief quotations embodied in critical reviews
and certain other non-commercial uses permitted by copyright law.

Politeknik Sultan Idris Shah
ISBN 978-967-2096-52-8

Augmented Reality AccountingMazing
Published in Malaysia by:
Politeknik Sultan Idris Shah
Sungai Lang, 45100
Sungai Air Tawar

Editor: Nurul Fathiah Sufiah Binti Mohd Najhan
Graphic: Nur Ilyaney Binti Amri, Siti Nurfarahin Binti Azli and Siti Hanum Binti
Haizan Nazrul, Muhammad Nizam bin Abu Bakar, Nurul Aishah Binti Sazali, Nur
Farah Wahidah Binti Abdul Hamid
Language editing: Sukhvinderjeet Singh A/L Mohinder Singh

Reviewed by:
1) Mr. Zaidi Bin Sarip
Deputy Director of Curriculum Department
Department of Polytechnic and Community College Education

2) Sharida Zaina Bt. Shafie
Writer's of Principle Of Accounting, Entrepreneurship 5e
and an Oxford Advisory Board of accounting book

Mrs. Mas Rehan Binti Mahmudi

She received Bachelor Degree (Hons) in Tourism

Management and has 10 years teaching experience in
various courses related to Tourism and Hospitality.
She is well in touch with the needs of the industry.
Currently, she is a lecturer at Department in Tourism
and Hospitality, Politeknik Sultan Idris Shah, Sabak
Bernam, Selangor.

Mrs. Nurul Fathiah Sufiah Binti Mohd Najhan

Served as a lecturer for 6 years (and still count-

ing) in the Department of Tourism and Hospitality
at Polytechnic Sultan Idris Shah, Sabak Bernam
Selangor. Served in the same unit at Polytechnic
Syed Sirajuddin, Arau, Perlis since 2014. Interest-
ed in embedding entrepreneurial competencies to
students.

Mrs. Puteri Nurhafizah Binti Sulaiman

Has 5 years teaching experience in Accounting Prin-

ciples in Tourism and Hospitality. She received her
early education at Sekolah Kebangsaan Sungai Ro-
kam, Ipoh, Perak and Sekolah Menengah Kebangsaan
Seri Ampang, Ipoh, Perak. Currently, she is a lecturer
in Polytechnic of Sultan Idris Shah, Sabak Bernam,

4

TABLE OF CONTENTS

Content Page
Writer’s info 4
Table of content 5
Preface 6
Introduction To AccountingMazing 7

Chapter 1 : Business Entity 10
Chapter 2 : Source Of Document 23

Chapter 3 : Cashbook 30
Chapter 4 : Journal 42
Chapter 5 : Ledger 46
AccountingMazing crossword puzzle 54
Conclusion 55
References 56
Notes 57
Summary 58

Thank you Allah s.w.t for the gift of grace bestowed upon us that we
are able to successfully prepare this Augmented reality AccountingMazing
book. This book is essential to help the students for a better understanding of
the accounting subject in interactive ways. A heartfelt gratitude to the Depart-
ment of Tourism and Hospitality, Politeknik Sultan Idris Shah and most im-
portantly to Mr. Mohd Zaidi Bin Sarip, Assistant Director of Curriculum Divi-
sion, Department of Polytechnic and Community College Education, Puan
Sharida Binti Zaina a Writer's of Principle Of Accounting, Entrepreneurship 5e
and an Oxford Advisory Board of accounting book, Mr. Sukhvinderjeet Singh
A/L Mohinder Singh as a language editor, Nur Ilyaney Binti Amri, Siti Nurfara-
hin Binti Azli and Siti Hanum Binti Haizan Nazrul, Muhammad Nizam bin Abu
Bakar, Nurul Aishah Binti Sazali, Nur Farah Wahidah Binti Abdul Hamid as
main actors in the video to complete this Augmented reality

kit. Thanks for providing us with the support and en-
couragement throughout the preparation of this book. We truly appreciate
your generosity and help. Finally, appreciation to everyone who helped us di-
rectly or indirectly in preparing this AccountingMazing augmented reality
book.

This book is a result of the survey done on Politeknik students from the
Department of Tourism and Hospitality. It is focused on students that
achieved lower grade for quizzes and test in accounting subjects. The writers
came up with an idea and plan that accounting can be taught in interactive
ways if we integrated with augmented reality. There are FIVE common chap-
ters that the writer emphasized on to help the students in their understanding
in detail in this book. We hope that this book will benefit to enhance the
knowledge and preparation of basic accounting by students besides being
and easy guide for a lecturer to prepare his/her lesson. This book also con-
tains some fun and interactive games related to the focused subject.

We encourage feedback from our readers for improvement purposes.
Lastly, we hope that the creation and the preparation of this book will help the
readers to gain knowledge on the accounting and especially for the lecturers
to help educate their students in getting better understanding in accounting
topic. Insya Allah...

6

‘AccountingMazing’ is the combination of words account and amazing. It is
an Augmented Reality which is applied for teaching and learning process of ac-
counting with more interactive way to the students generation Y and above. This
augmented reality platform will make accounting subject become more fun, attrac-
tive and easy to understand by students in a way the notes explain by their same
generation presenter with video, online assessment and games to enhance stu-
dents understanding.

The book is the integrated of video lectures, notes, games, online assess-
ment, tutorial, theory notes that integrated with Augmented Reality technology to
be market to users especially teachers and lecturer who teach accounting subject.
This Augmented Reality in Accounting will help the student understands account-
ing terms better than learning through books especially for beginner.
“AccountingMazing” consist of FIVE chapter from basic accounting syllabus which
are Business Entity, Source of Document, Cash Book, Journal and Ledger. The
goal of this innovative research design is to provide an interesting experience in
accounting class, to produce an interactive learning by integrated Augmented Re-
ality technology and last but not least to create a tranquil way in teaching and
learning of accounting.

SCAN HERE

8



10

SCAN HERE

INTRODUCTION OF
BUSINESS ENTITY

12

TYPES OF
BUSINESS ENTITY

SOLE
PROPRIETORSHIP

14

ADVANTAGES OF
SOLE PROPRIETORSHIP

DISADVANTAGES OF
SOLE PROPRIETORSHIP

16

PARTNERSHIP

ADVANTAGES OF
PARTNERSHIP

18

DISADVANTAGES OF
PARTNERSHIP

COMPANY

20

ADVANTAGES OF COMPANY

DISADVANTAGES OF COMPANY

22



SCAN HERE

24

INTRODUCTION OF
SOURCE OF DOCUMENT

TYPES OF
SOURCE OF DOCUMENT

26

DOCUMENT INVOLVE
BEFORE TRANSACTION

DOCUMENT INVOLVE
DURING TRANSACTION

28

DOCUMENT INVOLVE
AFTER TRANSACTION

30

SCAN HERE

INTRODUCTION OF
CASHBOOK

32

SUBTOPIC IN
CASHBOOK

TYPES OF CASHBOOK

34

DISHONORED CHEQUE

SCAN HERE

36

CASHBOOK PARTICULARS

CASHBOOK EXCEL TUTORIAL
QUESTION

38

EXCEL TUTORIAL
CASHBOOK VIDEO

40

GENERAL JOURNAL
SCAN HERE

GENERAL JOURNAL

A basic day book used to record all business transactions
that cannot be recorded in a cash book or special journal.

ELEMENTS SHOULD BE RECORDED IN
GENERAL JOURNAL

42

SPECIAL JOURNAL

Special journal is used to record a specific type of transaction only.

Purchase Journal Sales journal

Purchase return journal

Sales return journal

ELEMENTS SHOULD BE RECORDED IN
SPECIAL JOURNAL

44

INTRODUCTION OF LEDGER
SCAN HERE

Useful for
management

Knowledge of
business

Knowledge of Knowledge of
book value of financial
position
assets

ADVANTAGES OF LEDGER

46

BALANCING OF ACCOUNT

 An account has two sides: debit and credit.
 Balancing of an account is the difference between the total

of debits and total of credits of an account.
 If debit side total is more than the credit side, the

account shows a debit balance.
 Similarly, the balance will be credit if the credit side

total of an account is more than the debit side total

Assets

E
L
E

M Liabilities

E
N
T
S

Expenses

O
F

A

C Revenue

C
O
U

N Owner Equity

T

48

OWNER EQUITY = ASSETS - LIABILITIES
LIABILITIES = ASSETS - OWNER EQUITY

DO REMEMBER THIS FORMULA!

Assets
 Sources or properties used to assist in

business operation.
 Two types of assets are Fixed Assets or Non

Current Asset and Currents Assets.

Liabilities
 Any obligation that company have to pay in

future.
 Two types of liabilities are Long Term Lia-

bilities or Non Current Liabilities and Cur-
rent Liabilities.

Owner's Equity
 The owner will bring or invest money or as-

sets into a business as a capital.
 Drawings and loss will decrease the owner's

equity.

DEFINITION

50