Skip to main content

Accounting about The ledger--function--Objectives--Kinds-- 



The ledger is the book used to record every transaction in chronological order, 
which was moved into any accounts that linked. can concluded that 
ledger is a collection of the accounts used to record and classify the type of transactions. 
 
 
 
B. FUNCTIONS of LEDGER 
The function of the ledger is as follows: 
1. To record the details of each transaction affecting the assets, debts and capital along with 
changed.
2. Classify the transactions according to the respective accounts of each account 
3. Sum 
4. Summary the accounts related to the order to make a report on the future 
5. Collect data transactions 
6. Classifying and coding of data transactions and accounts 
7. Noting the adjustment of the data 
8. Setting up an account on the financial statements 

C. The Objectives of Ledger
the objectives of the ledger are as follows: 
1. Record all accounting transactions accurately and correctly 
2. Posting transactions to the appropriate accounts 
3. Maintain the balance of debits and credits to accounts 
4 . Generate reliable financial reports and timely for each accounting period 
 D.The kinds of ledger
1. ledger of the general ledger is the main or primary is a collection of accounts
 of real and nominal used to classify a company's financial transactions had 
been recorded in specialized journals. 
2. ledger ledger are the details of the accounts and the account and the main 
ledger used to control or supervise the main ledger accounts in question.
 
thanks,.seeyou in the next blog:)

Comments

Post a Comment

Popular posts from this blog

PORTFOLIO TITIK NUR PANGESTI - CLICK HERE

Post a Comment
Read more

People Always Need Improvement

Yes, the idea of improvement is essential for personal and collective growth and development. Improvement implies progress, advancement, and positive change in various aspects of life. Here are some reasons why improvement is valuable: 1. **Personal Growth:** Improvement allows individuals to learn from their experiences, develop new skills, and overcome challenges. It enables self-discovery and helps people become the best version of themselves. 2. **Adaptation:** The world is constantly evolving, and improvement is necessary to adapt to changing circumstances, technologies, and social dynamics. Those who embrace improvement can better navigate life's uncertainties. 3. **Professional Success:** In the workplace, improvement is crucial for career advancement. Continuous learning and skill development can lead to increased opportunities and higher job satisfaction. 4. **Innovation:** Improvement drives innovation. Whether it's in science, technology, the arts, or any other field...
Post a Comment
Read more

Ilmu Akuntansi - Klasifikasi Aktivitas Arus Kas

Klasifikasi Aktivitas Arus Kas  Berdasarkan pernyataan Standar Akuntansi Keuangan No. 2 (PSAK No. 2), penyajian laporan arus kas   diklasifikasikan menurut aktivitas-aktivitas berikut :          1. Aktivitas operasi (operating activity) adalah aktivitas yang mencerminkan penerimaan dan pengeluaran kas utama perusahaan. Aktivitas operasi umumnya berasal dari transaksi yang mempengaruhi laba. Beberapa contoh arus kas dari aktivitas operasi : ·             Penerimaan kas dari penjualan barang dan jasa ·             Penerimaan kas dari royalty, fees, komisi, dan pendapatan lain. ·             Pembayaran kas pada pemasok barang dan jasa ·             Pembayaran kas kepada karyawan ·     ...
Post a Comment
Read more