Rabu, Desember 16, 2009

Accounting System

bY moNica_(",) my life_my adventure at 16.34

Basis Accounting System
Accounting system is the methods and procedures for collecting, classifying, summarizing, and reporting a business's financial and operating information.
Accounting system also changes in a three-step process;

  1. Analyze user information needs
  2. Design the system to meet the user needs
  3. Implement the system
Once a system has been implemented, feedback, or input, from users is used to analyze and improve the system.

Internal controls and information processing methods are essential in an accounting system.

Internal control are the policies and procedures hat protect assets from misuse, ensure that business information is accurate, and ensure that laws and regulations are being folowed

Processing methods are the means by which the system collects, summarizes, and reports accounting information.
Manual Accounting System
Understanding a manual accounting system is useful in identifying relationships between accounting data and reports.



Subsidiary Ledger
A ledger number of individual accounts with a common characteristic can be grouped together in a separate ledger called a subsidiary ledger. The primer ledger, which contains all of the balance sheet and income statement accounts, is then called the general ledger. Each subsidiary ledger is represented  in the general ledger by a summarizing account, called a controlling account.

Thus, a subsidiary ledger is a secondary ledger that supports a controlling account in the general ledger.
Two the most common subsidiary ledgers are as follows:

  1. Accounts  receivable subsidiary ledger: or customer ledger, list the individual customer accounts in alphabetical order
  2. Accounts payable subsidiary ledger: or creditors ledger, list the individual creditor accounts in alphabetical order
Special Journal
One method of processing data more efficiently in a manual accounting system is to expand that all purposed two column journal to a multicolumn journal



Humph...nyatet buat hari niech saya rasa udah cukup, mau lihat ringkasan lainnya dalam bahasa Indonesia?

 

2 Comments:

  1. Anonim said...
    Desember 16, 2009 9:07 PM  
    wwaah,, monica pinter bahasa inggris ya...
    bagus,, bagus,,,
    (tind2)
    my life_my adventure said...
    Desember 17, 2009 8:49 AM  
    Ha5x.......itu nyatet dari bukuQ.....

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