General Journals are used for non-routine entries like opening balances, depreciation, and year-end accruals. Double entry balances are strictly checked: total debits must equal total credits before saving.
Monthly salary journals debit Wages/Salaries Expense, EPF Employer, and SOCSO Employer, while crediting Accrued Salaries, Employee EPF/SOCSO deductions, and PCB (Monthly Tax Deduction) payables.
普通日记账用于非日常分录，如期初余额、折旧和年末应计项目。系统严格检查借贷平衡：保存前总借项必须等于总贷项。
每月薪资日记账借记工资/薪金费用、EPF 雇主部分和 SOCSO 雇主部分，同时贷记应付薪资、员工 EPF/SOCSO 扣款以及 PCB（每月预扣税款）应付款项。
Visual concept map explaining the key module topic: 解释该模块核心主题的视觉概念图：
Prompt: 'I need to post a salary journal. Total salary is RM 10,000, EPF Employer is 13%, EPF Employee is 11%, PCB tax is RM 500. Write the step-by-step general journal entries.'
Result: AI maps the entries: Debit Wages 10,000, Debit EPF Employer 1,300, Credit EPF Employee 1,100, Credit PCB 500, Credit Accrued Salary 9,700.
Prompt 提示词： “我需要过账一份工资日记账。总工资为 RM 10,000，雇主 EPF 为 13%，员工 EPF 为 11%，每月预扣税 (PCB) 为 RM 500。请写出分步普通日记账分录。”
效果： AI 规划分录：借记工资 10,000，借记 EPF 雇主部分 1,300，贷记 EPF 员工部分 1,100，贷记 PCB 500，贷记应付工资 9,700。
1. Which expense account records the employer's contribution to employee retirement fund in Malaysia? 在马来西亚，哪个费用账户记录了雇主对员工退休基金的缴纳部分？
2. What is the typical employee contribution rate for EPF in standard cases? 在标准情况下，员工个人缴纳 EPF 的典型比例是多少？
3. Before saving a General Journal, the accounting system checks that: 在保存普通日记账分录之前，会计系统会自动检查：
4. PCB stands for what in Malaysia payroll? 在马来西亚工资结算中，PCB 代表什么？
5. A salary accrual journal entry is typically posted in which module? 薪资计提日记账分录通常在哪个模块中过账？
Task 1: Calculate 13% EPF Employer contribution for a basic salary of RM 4,000. 任务 1: 计算基本工资为 RM 4,000 的 13% 雇主 EPF 缴存额。
Task 2: Write the double entry representation for posting depreciation (Debit X, Credit Y format). 任务 2: 写出折旧过账的复式记账法表示形式（借记 X，贷记 Y 格式）。
Task 3: SQL statement to check all transactions in General Ledger table 'GL' that do not balance. 任务 3: SQL 语句：检查 General Ledger 表 'GL' 中不平衡的所有交易分录。
Match the term on the left with its definition on the right. 将左侧的术语与右侧的定义进行配对。