MATCHING CONCEPT

 A process in which expenses are recognised in

the income statement on the basis of a direct
association between the costs incurred and the
earning of specific items of income.

 This process involves the simultaneous or

combined recognition of revenues and expenses
that result directly and jointly from the same
transactions or other events.

 This principle dictates that when it is

reasonable to do so, expensesshould be matched
with revenues. When expenses are matched with
revenues, they are not recognized until the
associated revenue is also recognized.

 This principle allows greater evaluation of

actual profitability and performance (shows how
much was spent to earn revenue

KONSEP PEMADANAN
• Satu proses di mana perbelanjaan dikenali dalam penyata pendapatanberdasarkan satu perkaitan
langsung antara kos-kos menanggung danpendapatan barang-barang khusus pendapatan.
• Pembinaan ini melibatkan serentak atau menggabungkan pengiktirafan hasil dan perbelanjaan yang
menyebabkan secara langsung danbersama dari transaksi-transaksi sama atau acara-acara lain.
• Perintah prinsip ini sedemikian apabila ia munasabah lakukandemikian, expensesshould jadi dipadankan
dengan hasil. Bilaperbelanjaan adalah sesuai dengan hasil, mereka adalah tidak
dihargaisehingga hasil bersekutu juga dikenali.
• Prinsip ini membenarkan penilaian lebih besar keuntungan sebenardan prestasi (menunjukkan berapa telah
dibelanjakan untuk dapat hasil

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 What Is Matching Concept For Accountant, When Preparing Accounts

Are Guided By Concepts?

0
 
The matching in accounting requires that when the periods revenue are properly recognised in
conformity with the realisation concept, all the expenses incurred in earning those revenue must
be matched with the revenues of the period. This means that the expenses should be deducted
from the revenues in order to arrive at the net profit for the period.
Great AnswerReport

Gbunem 4 years ago

Matching Concept

Matching Concept definition :

The accounting principle that requires the recognition of all costs that are associated
with the generation of the revenue reported in the income statement.

Matching Concept
 
Income determination or measurement of Income is a matter of matching the revenues earned during the
accounting period with the expenses that were incurred in the process of earning these Revenues.
Accountants call their attempt to match revenues against the appropriate expenses as the matching
concept. Once the Revenues are realized (i.e. recognized), the next step is to allocate it among the
different accounting periods if necessary and this is achieved with the help of the accrual concept which
related the expenses to the Revenues for a given accounting period. It means that after the Revenues
have been determined or measured for a given accounting period, the expenses incurred to earn that
Revenue must be deducted to calculate the Net Income. The term matching, therefore, refers to a close
relationship that exists between certain expired costs (expenses) and revenues realized as a result of
incurring these costs.
 
The essence of matching is that Revenues and Incomes shown in an Income Statement must belong to
the Accounting period for which the Income is to be calculated or measured. Obviously the accrual
concept is often described as matching concept.
 
There is not much of a difficulty when the Expenses can be directly associated with the revenues but
trained judgment is frequently needed for estimates where direct association is not possible. In this
category are included the costs of the fixed assets. The costs in these cases must be carefully allocated
with their service benefits. There is still another category of expenses which cannot be traced to particular
goods or services generating the Revenue.
 
For Example: - the salaries of the manager or the administrative staff. The best course is to charge these
expenses in the Income Statement of the Accounting period in which they are incurred. Such expenses
are designated as period expenses as distinct from those expenses known as product expenses which
can be related to products.
 
The justification for the matching concept arises from the accounting period concept. The profits of the
accounting period are calculated after deducting the costs of the period from the Revenues of the same
period. Any costs which cannot be associated with the future revenues are written off as they are
incurred.
 
 
Limitations of Matching Concept
 
1.    It is often impossible to determine what expenses have been or remain to be derived from certain
expenditure. For example:- there is no satisfactory method of measuring the extent to which an
advertisement affects the current income.
 
2.    A second problem is the problem that arises from the Joint Costs. It means an expenditure which
benefits two or more different product in such a way that the proportionate benefit derived by each must
be fixed arbitrarily.
 
3.    The accountant has to make estimates in respect of the cost allocation for the fixed assets, the cost
of which does not vary proportionately with production or the sales volume. Any miscalculation in this
regard would upset the determination of Income for different periods.
 
4.    Inventory valuation on the cost or the market whichever is lower basis could result in the
understatement of profits in one year followed by excess profits in a succeeding year.
 
5.    Similarly, items for which estimated are made e.g. doubtful debts and discounts can result in an
improper matching of costs where these estimates are not being carefully made.
 
 
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Konsep Pemadanan

Penentuan pendapatan atau ukuran Income ialah satu perkara lawanhasil memperolehi semasa tempoh

perakaunan dengan perbelanjaanyang telah disebabkan dalam proses itu dapat Revenues ini. Akauntan-
akauntan memanggil percubaan mereka untuk menandingi hasilmenentang perbelanjaan sesuai sebagai konsep
pemadanan. Sebaik sahaja Revenues menjadi kenyataan (iaitu mengenal), langkahseterusnya ialah untuk
memperuntukkan ia antara tempoh-tempoh perakaunan berbeza jika perlu dan ini dicapai dengan bantuan konsep
akruan yang berkaitan perbelanjaan bagi Revenues untuk satu tempoh perakaunan dianugerahkan. Ia bererti yang
selepas Revenues telah ditentukan atau mengukur untuk satu tempoh
perakaunandianugerahkan, perbelanjaan menanggung untuk dapat yang Revenuemesti ditolak mentaksir Net
Income. Tempoh pemadanan oleh itu,merujuk kepada satu hubungan yang rapat yang wujud antara tertentutamat
tempoh kos-kos (perbelanjaan) dan hasil menyedari akibatmembuat kos-kos ini.

Intipati pemadanan adalah Revenues and Incomes ditunjukkan dalamIncome Statement

mesti kepunyaan tempoh Accounting yang Incomeakan dikira atau diukur. Nyata konsep akruan sering digambarkan
sebagai konsep pemadanan.

Tidak begitu banyak satu kesulitan apabila Expenses boleh dikaitkansecara

langsung dengan hasil tetapi terlatih penghakiman seringdiperlukan untuk anggaran di mana perkaitan
langsung tidak munasabah. Dalam kategori ini adalah termasuk kos-kos harta-harta tetap. Kos-kos dalam kes-kes ini
mesti dengan berhati-hati diperuntukkan dengan faedah-faedah perkhidmatan mereka. Terdapat masih satu
lagikategori perbelanjaan yang mana tidak boleh jadi dikesani kepadabarang-barang
tertentu atau perkhidmatan menjana Revenue.

Misalnya: - gaji-gaji pengurus atau kakitangan pengurusan. Cara yang paling baik ialah untuk cas perbelanjaan ini

dalam Income Statementtempoh Accounting di mana mereka adalah menjadikan. Perbelanjaansedemikian dilantik
sebagai perbelanjaan tempoh sebagai berbezadaripada perbelanjaan itu dikenali sebagai belanja keluaran yang
manaboleh berkaitan dengan produk-produk.

Justifikasi untuk konsep pemadanan timbul dari konsep tempoh perakaunan. Keuntungan tempoh

perakaunan dikira selepas menolakkos-kos tempoh dari Revenues tempoh sama. Sebarang kos yang manatidak
boleh dikaitkan dengan hasil akan datang mengetepikan ketika mereka adalah menjadikan.
Had-had Konsep Pemadanan

1. Ia sering mustahil menentukan apa perbelanjaan telah pergi atau kekalakan berasal daripada

sebagai perbelanjaan tertentu. Misalnya:- tiadakaedah memuaskan berukuran takat di mana satu iklan melibatkan
pendapatan semasa.

2. Satu masalah kedua ialah masalah yang timbul dari Joint Costs. Iabererti satu perbelanjaan yang

mana memanfaatkan dua atau lebih banyak produk lain dalam jalan sebegitu yang manfaat berimbangdiperolehi
oleh setiap mesti diperbaiki secara arbitrari.

3. Akauntan perlu buat anggaran-anggaran dalam penghormatanperuntukan kos untuk harta-harta tetap, kos di

mana tidak berubahberkadar dengan pengeluaran atau jumlah jualan. Mana-mana salah kiradalam perhatian ini
bakal menyusahkan hati keazaman Income untuktempoh-tempoh berbeza.

4. Penilaian inventori pada kos atau pasaran mana-mana ialah asaslebih rendah boleh

mengakibatkan peremehan keuntungan dalamsetahun diikuti oleh keuntungan-keuntungan berlebihan dalam satu
tahunberjaya.

5. Sama juga, barang-barang yang mengira telah dibuat contohnyahutang-

hutang yang meragukan dan diskaun boleh mengakibatkan satutidak senonoh sepadan kos-kos di
mana anggaran ini tidak denganberhati-hati dibuat.

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Transtutors ialah tempat terbaik mendapat menjawab kepada semua keraguan anda mengenai konsep

pemadanan, sepadan hasilmenentang perbelanjaan, justifikasinya dan had-had dengan contoh-contoh. Anda
boleh mengemukakan sekolah anda, kerja rumah kolej atauperingkat universiti atau tugasan bagi kami dan kami
akan memastikanyang anda mendapat jawapan anda perlu yang mana tepat masa danjuga berkesan kos. Tutor kita
boleh didapati siang malam membantu anda keluar dalam apa-apa cara dengan perakaunan. 

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Transtutors mempunyai satu panel luas tutor perakaunanberpengalaman yang mengkhusus konsep

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What is and advantage of the matching concept?

By matching your income with the expenses of a given period.. you do not over-state nor under-state the value of the
business thus giving you the "true" profit of the business.

By matching your income with the expenses of a given period.. you do not over-state nor under-state the value of the
business thus giving you the "true" profit of the business.
Apa dan kelebihan konsep pemadanan?

Oleh lawan rezeki saudara dengan perbelanjaan satu tempoh yang diberi.kamu tidak atas negeri ataupun di bawah

kerajaan nilai perniagaan makamemberi anda "benar" keuntungan perniagaan.
Oleh lawan rezeki saudara dengan perbelanjaan satu tempoh yang diberi.kamu tidak atas negeri ataupun di bawah
kerajaan nilai perniagaan makamemberi anda "benar" keuntungan perniagaan.

accounting period
  

Definition
Period for which a firm prepares its internal or externalaccounts; the period covered by
the financial statements. For internal accounts, it may be a month or a quarter; for
external accounts it is normally a period of 12 months.