The Journal of Accounting

The Journal of Accounting a systematic and chronological records of financial transactions and the amount of time events such keteranganya concise, information and debit and credit transactions. Journal is also called "book of original entry" .. Furthermore, understanding the meaning of the journal after knowing the importance of the journal,

importance of the journal

a. Journal is the first record for the company's financial records.

b. Journal of the pencatatanya must complete and detailed transaction according to the incident.

c. Journal of the accounting records of the transactions require.

d. Journals are usually complete with explanations, dates and other information as it will be used to prosecute back to the source document / form

The basic principle of planning the journal

A. Journal will be used to separate the transactions into class, such as cash receipts, cash disbursements, and purchasing penjulan.

2. To reduce the work of a detailed accounting must be used specifically listing the columns of journals allow posting number per column into the relevant accounts in the ledger.

3. Name column in the journal should be in accordance with the relevant accounts in the name of the book will receive jumalk that will be written off from the journal.

4. As much as possible of the journal should be designed so that copying the information from the source document is created and established certain relationships with journal source document so that accountability of the information can be determined.

Various kinds of journals

1. Journal of purchase

2. Journal of sales

3. Cash receipts journal

4. Cash disbursements journal

5. Journal of Public

Design steps of the journal

1. Synthesize information about the characteristics that occur in the company transaki

2. Create standard journals for each type of transactions that occur high frequency

3. Designing a journal by journal standards.

Functions of the journal

Functions of the journal was very helpful and assist in them

a. Recording function, meaning that all transactions that occur based on existing evidence document should be recorded in full,

b. The historic function of the incident means that transactions are recorded according to time.

c. Function analysis which means that each transaction must be recorded in juranal evidence analysis of the transaction.

d. Instructive function of journals is a means of recording dala untukmelakukan instruction or command post debits / credits to the ledger.

e. Informative function means that the journal can provide information transactions.

So would explain the sense of the journal article will discuss how the recording of the journal