Resources
Learn Faster. Apply Confidently.
The KIRA KIRA Accounting Quick Reference Series is a collection of professionally designed, one-page learning guides created to simplify accounting concepts into easy-to-understand visual summaries.
Whether you are a student, fresh graduate, accounts executive, finance officer, entrepreneur or manager, these guides help you understand key accounting topics quickly and apply them confidently in the workplace.
Each guide is written using practical business examples and Malaysian accounting practices, making them useful for both learning and day-to-day work.
List of Cheat Sheet
Accounts Receivables
Accounts receivable refers to the money owed to a company by its customers for goods or services delivered but not yet paid for, representing a key component of a business's cash flow management.
Accounts Payables
Accounts payable refers to the liabilities a company owes to suppliers and creditors for goods and services received that have not yet been paid for.
General Ledger
A general ledger is a comprehensive record of all financial transactions within a company, serving the foundation for its financial reporting and accounting processes.
Double Entry & Accounting Equation
The double entry accounting system ensures that every financial transaction affects at least two accounts, maintaining the accounting equation: Assets = Liabilities + Equity.
Bank Reconciliation
Bank reconciliation is the process of comparing a company's financial records with bank statements to ensure accuracy and identify any discrepancies.
Petty Cash
Petty cash is a small amount of money kept on hand for minor expenses and transactions.
Inventory
Inventory refers to the complete list of goods and materials that a business holds for the purpose of resale or production.
Fixed Assets
An asset is a valuable resource owned by individual or organization that can provide future economic benefits.
Payroll
Payroll is the process of calculating and distributing employee salaries, wages bonuses, and deductions in an accurate and timely manner.