ARTICLES OF ACCOUNTING PROCESS

ARTICLES OF ACCOUNTING PROCESS

This article discusses the sequence of the accounting process.
PROCESS ACCOUNTING:
BOOKKEEPING-Evidence.
JOURNAL-BOOK
BIG-BOOK
HELPER-BOOK
-FINANCIAL REPORT

* Evidence BOOKKEEPING:
-Proof of cash inflows
Evidence cash-out
-Invoice purchase
-Sales Invoice
Memorial-Proof

* BOOK JOURNAL
Books journals often called the first pad is used to record book
serial transactions on the occurrence (chronological),
source recording evidence bookkeeping. Form of journal:
| Date | Description | Alerts posts | Debit | Credit |

* JOURNAL SPECIAL:
Sales-Journal
Purchase-Journal
-Journal of cash receipts
Journal-cash expenses
Memorial-Journal

* Account
Riel-Accounts: Assets, debt, equities
Par-Account: Revenue & profit, costs & loss
-Account of the mixture: Mixture property and cost, mix of debt & income

* Assets
-Current assets
Long-term investments
-Tangible fixed assets
-Intangible assets
-Other Assets

* Debt
-Current Debt
-Revenue received in advance
Long-term Debt
-Other Debt

* Equity
Individual-Companies
Ali-Capital
Ayu-Capital

* Limited Liability Company
Capital stock-priority
Priority-paid-in capital
Capital stock-common
-Additional paid ordinary shares
-Capital contribution
-Profit is not shared
-Etc.

* Revenue and Profit
-Proceeds from sale
Non-operating income
-Exceptional profit
-Other Income

* Costs and Losses
-Cost of sales
-Cost of sales
-The cost of general administration &
Non-business expenses
-Extraordinary loss

* Financial Report
-Balance
-The consolidated profit and loss
-Report changes in capital
Cash-flow report