Accounting
systems are methods and procedures for recording and reporting
financial information provided to the company or a business
organization. Accounting system adopted in large companies is very complex. The
complexity of the system caused by the specificity of the system is
designed for a business organization as a result of the difference in
the need for information by the manager, the form of the transaction and
the financial statements. Accounting
system consists of document evidence of transactions, recording tools,
reports and procedures that companies use to record transactions and
report the results. Operation of an accounting system includes three stages:
Must be familiar with document evidence of transactions used by companies, both regarding the number of physical mupun amount of rupiah, as well as other important data relating to corporate transactions.
Must classify and record the data contained in the document of the transaction into the accounting records.
Should summarize the information contained in the accounting records into reports for management and other parties concerned.
System Design
The accounting system should be designed to meet the specifications of the information needed by the company, provided the information is not too expensive. Thus, the main considerations in designing the accounting system is a balance between the benefits and the costs incurred to obtain such information.
To be effective, a report presented by the accounting system should be made in a timely, clear and consistent. The report, presented by the knowledge and needs of the user in order to be used as a consideration in the decision making.
Designer (designer) system should have the knowledge to distinguish the accounting system and method of processing data processing data either manually or by using computerized. The ability to distinguish between transaction processing and computer manually is quite important, because in certain business organizations not all transactions can be processed by a computer and the ability of system designers in evaluating alternatives to be considered knowledge of the basic principles of accounting systems. In short, the basic principles contained in the accounting system is a good possibility that the systems are designed on a particular company will have difficulty when applied.Implementation System
Implementation of the system is not only the responsibility of the existing personnel in certain parts, but all personnel must be responsible for the operation of the system. Operation of the system should be carefully supervised and always done on the system before it is fully operated.Ledger Assistant
This book also called additional book. Ledger is provided for general ledger accounts that require details, such as: accounts receivable, accounts payable and inventory merchandise. Of the ledger can be compiled a list of the accounts in question on any desired date (usually the end of the month or the end of the year).Special Journals
As the name implies, is a special journal special journal used to record group similar transactions.Grouping similar transactions depend on the activity of the company concerned.Although it has provided specialized journals, companies still need a general journal is used to recordtransactions can not be recorded in special journals, and also for the purpose of making adjusting entries,closure and correction of accounting journals.Format and how to use different special journals to general ledger. The changes are intended to work journalsand bookkeeping of the journal to the ledger can be performed more efficiently. Here are some common special journalsused:
Sales Journal is a special journal used to record transactions made on credit. Cash sales are usually not included in this paper because of the cash sales transactions take place in cash receipts, so that cash sales are usually recorded in the cash receipts journal.
Cash Receipts Journal is a journal that is provided specifically to record cash receipts transactions. To save the time of recording, the journal is designed to meanyediakan total number of columns and only recorded every dollar into the ledger.
General Journal is used to record accounting adjustments, closing the books, corrections and other transactions that can not be recorded in special journals.
Must be familiar with document evidence of transactions used by companies, both regarding the number of physical mupun amount of rupiah, as well as other important data relating to corporate transactions.
Must classify and record the data contained in the document of the transaction into the accounting records.
Should summarize the information contained in the accounting records into reports for management and other parties concerned.
System Design
The accounting system should be designed to meet the specifications of the information needed by the company, provided the information is not too expensive. Thus, the main considerations in designing the accounting system is a balance between the benefits and the costs incurred to obtain such information.
To be effective, a report presented by the accounting system should be made in a timely, clear and consistent. The report, presented by the knowledge and needs of the user in order to be used as a consideration in the decision making.
Designer (designer) system should have the knowledge to distinguish the accounting system and method of processing data processing data either manually or by using computerized. The ability to distinguish between transaction processing and computer manually is quite important, because in certain business organizations not all transactions can be processed by a computer and the ability of system designers in evaluating alternatives to be considered knowledge of the basic principles of accounting systems. In short, the basic principles contained in the accounting system is a good possibility that the systems are designed on a particular company will have difficulty when applied.Implementation System
Implementation of the system is not only the responsibility of the existing personnel in certain parts, but all personnel must be responsible for the operation of the system. Operation of the system should be carefully supervised and always done on the system before it is fully operated.Ledger Assistant
This book also called additional book. Ledger is provided for general ledger accounts that require details, such as: accounts receivable, accounts payable and inventory merchandise. Of the ledger can be compiled a list of the accounts in question on any desired date (usually the end of the month or the end of the year).Special Journals
As the name implies, is a special journal special journal used to record group similar transactions.Grouping similar transactions depend on the activity of the company concerned.Although it has provided specialized journals, companies still need a general journal is used to recordtransactions can not be recorded in special journals, and also for the purpose of making adjusting entries,closure and correction of accounting journals.Format and how to use different special journals to general ledger. The changes are intended to work journalsand bookkeeping of the journal to the ledger can be performed more efficiently. Here are some common special journalsused:
Sales Journal is a special journal used to record transactions made on credit. Cash sales are usually not included in this paper because of the cash sales transactions take place in cash receipts, so that cash sales are usually recorded in the cash receipts journal.
Cash Receipts Journal is a journal that is provided specifically to record cash receipts transactions. To save the time of recording, the journal is designed to meanyediakan total number of columns and only recorded every dollar into the ledger.
General Journal is used to record accounting adjustments, closing the books, corrections and other transactions that can not be recorded in special journals.
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