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Akuntansi Buku besar : Pengertian , Fungsi , Tujuan dan Jenis.



Buku besar adalah buku yang digunakan untuk mencatat setiap transaksi secara kronologis yang telah dipindahkan kedalam setiap akun-akun yang bersangkutan.

Dapat disimpulkan bahwa buku besar adalah kumpulan akun-akun yang digunakan untuk mencatat dan mengelompokkan transaksi-transaksi sejenis.  




B.FUNGSI BUKU BESAR 
Adapun fungsi dari buku besar ialah sebagai berikut: 
1. Mencatat secara rinci setiap transaksi yang berpengaruh terhadap harta,utang,dan modal beserta perubahanya. 
2. Mengelompokkan transaksi-transaksi sesuai dengan akun masing-masing 
3. Menjumlahkan dari setiap akun 
4. Mengiktisarkan ke akun yang berhubungan guna untuk membuat laporan pada nantinya 
5. Mengumpulkan data transaksi 
6. Mengklasifikasikan dan mengodekan data transaksi dan akun 
7. Mencatat penyesuaiaan data terhadap akun 
8. Menyiapkan laporan keuangan 

C.TUJUAN BUKU BESAR 
Adapun tujuan buku besar adalah sebagai berikut: 
1. Mencatat semua transaksi akuntansi secara akurat dan benar 
2. Memosting transaksi-transaksi ke akun yang tepat 
3. Menjaga keseimbangan debet dan kredit pada akun 
4. Menghasilkan laporan keuangan yang dapat dipercaya dan tepat waktu untuk setiap priode akuntansi 

D.JENIS-JENIS BUKU BESAR 
1.Buku besar utama atau umum Buku besar utama adalah kumpulan akun-akun real dan nominal yang digunakan untuk mengelompokkan transaksi keuangan suatu perusahaan yang sudah dicatat didalam jurnal khusus.  
2.Buku besar pembantu Buku besar pembantu adalah rincian akun-akun dan sebuah akun dan buku besar utama yang digunakan untuk mengendalikan atau mengawasi akun buku besar utama yang bersangkutan

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