Adeng Pustikaningsih, M.Si.
Dosen Jurusan Pendidikan Akuntansi
Fakultas Ekonomi
Universitas Negeri Yogyakarta
5
1.
Define an accounting system and describe
its implementation.
2.
Journalize and post transactions in a
manual accounting system that uses
subsidiary ledgers and special journals.
3.
Describe and give examples of additional
subsidiary ledgers and modified special
journals.
4.
Apply computerized accounting to the
revenue and collection cycle.
Define an accounting
system and describe its
implementation.
Identify the needs of those who use the
business’s financial information.
Determine how the system should
provide this information.
Step 1: Analysis
The system is designed so that it meets
the users’ needs.
Step 2: Design
Once a system has been
implemented,
feedback
, or input
from the users of the information
can be used to analyze and
improve the system.
Internal controls
are policies
and procedures that protect
assets from misuse, ensure that
business information is accurate,
and ensure that laws and
regulations are being followed.
Processing methods
are the
means by which the system
collects, summarizes, and
reports accounting information.
These methods may be either
manual
or
computerized
.
Journalize and post transactions
in a manual accounting system
that uses subsidiary ledgers and
special journals.
A large number of individual
accounts with a common
characteristic can be grouped
The primary ledger, which
contains all of the balance
sheet and income statement
accounts, is called a
Each subsidiary ledger is
represented in the general
ledger by a summarizing
account, called a
The individual customers’
accounts are arranged in
alphabetical order in a subsidiary
ledger called the
accounts
receivable subsidiary ledger
or
The individual creditors’
accounts are arranged in
alphabetical order in a
subsidiary ledger called the
accounts payable
subsidiary ledger
, or
Cash
11
General Ledger
Accts. Rec.
12
Supplies
14
Accounts Receivable Subsidiary Ledger
A
B
C
D
Customer Accounts
Accounts Payable Subsidiary Ledger
SELLING
Providing services
on account
Revenue journal
recorded in
Receipt of cash from
any
source
Cash receipts journal
recorded in
BUYING
Purchase of items
on account
Purchases journal
recorded in
Payment of cash for
any
purpose
Cash payments journal
recorded in
The all-purpose two-column
journal, called the
general journal
or simply the
journal
can be used
for entries that do not fit into any of
the special journals.
The
revenue journal
is used for
recording
fees earned on account
.
Posting the Revenue Journal
Revenue Journal
Invoice Post Accts. Rec. – Debit Date No. Account Debited Ref. Fees Earned –Credit
Page 35 1 2 3 4 5 6 1 2 3 4 5 6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Sintha 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
Revenue Journal
Invoice Post Accts. Rec. – Debit Date No. Account Debited Ref. Fees Earned –Credit
Page 35 1 2 3 4 5 6 1 2 3 4 5 6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Claire 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
Accounts Receivable Subsidiary Ledger
Date Item P.R. Debit Credit Balance
Revenue Journal
Invoice Post Accts. Rec. – Debit Date No. Account Debited Ref. Fees Earned –Credit
Page 35 1 2 3 4 5 6 1 2 3 4 5 6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Claire 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
Accounts Receivable Subsidiary Ledger
Date Item P.R. Debit Credit Balance
Accessories by Sintha
Mar. 2 R35 2,200,000 2,200,000
Revenue Journal
Invoice Post Accts. Rec. – Debit Date No. Account Debited Ref. Fees Earned –Credit
Page 35 1 2 3 4 5 6 1 2 3 4 5 6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Sintha 3 000 000
2008
Revenue Journal
Invoice Post Accts. Rec. – Debit Date No. Account Debited Ref. Fees Earned –Credit
Page 35 1 2 3 4 5 6 1 2 3 4 5 6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Sintha 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
31 9 600 000
ACCOUNT Accounts Receivable Account No. 12
Balance
Dr. Cr.
Date Item Dr. Cr.
Post. Ref.
2008
Mar. 1Balance 3 400 000
Revenue Journal
Invoice Post Accts. Rec. – Debit Date No. Account Debited Ref. Fees Earned –Credit
Page 35 1 2 3 4 5 6 1 2 3 4 5 6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Sintha 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
31 9 600 000
(12)
ACCOUNT Fees Earned Account No. 41
Balance
Date Item Dr. Cr.
Post. Ref.
2008
Mar. 31 R35 9 600 000
The credit total is posted from the
revenue journal to
Fees Earned
in
the general ledger.
9 600 000
Revenue Journal
Invoice Post Accts. Rec. – Debit Date No. Account Debited Ref. Fees Earned –Credit
Page 35 1 2 3 4 5 6 1 2 3 4 5 6
6 616 RapZone 1 750 000
18 617 Web Cantina 2 650 000
27 618 Accessories by Sintha 3 000 000
2008
Mar. 2 615 Accessories by Sintha 2 200 000
31 9 600 000
(12)
Indicates a credit posting of Rp9,600,000 to Fees Earned (General Ledger Account
Example Exercise 5-1
The following revenue transactions occurred during
December:
Dec. 5
Invoice No. 302 to Budiman for services
provided on account, Rp5,000,000.
Dec. 9
Invoice No. 303 to JoJo Enterprises for
services provided on account, Rp2,100,000.
Dec. 15 Invoice No. 304 to Double D, Inc. for
Follow My Example 5-1
Revenue Journal
Invoice Post Accts. Rec. – Debit Date No. Account Debited Ref. Fees Earned –Credit
Page 1 2 3 4 5 6 1 2 3 4 5 6
9 303 JoJo Enterprises 2 100 000 15 304 Double D Inc. 3 250 000
All transactions that involve the
receipt of cash are recorded in a
cash receipts journal
.
Every entry recorded in the cash
receipts journal will involve a debit
to the “Cash Dr
.”
column.
Mar. 1 Rent Revenue 400,000 400,000
CASH RECEIPTS JOURNAL
Other Accounts
Post Accounts Receivable Cash Date Account Credited Ref. Cr. Cr. Dr.
Page 14
2008
19 Web Cantina 3,400,000 3,400,000
28 Accessories by Sintha 2,200,000 2,200,000
30 RapZone 1,750,000 1,750,000
Date Item P.R. Debit Credit Cr. Bal.
ACCOUNT Rent Revenue Acct. No. 42
GENERAL LEDGER
42
Cash Receipts Journal and Postings
Date Item P.R. Debit Credit Balance
Web Cantina
Mar. 1 Rent Revenue 400,000 400,000
CASH RECEIPTS JOURNAL
Other Accounts
Post Accounts Receivable Cash Date Account Credited Ref. Cr. Cr. Dr.
Page 14
2008
19 Web Cantina 3,400,000 3,400,000
28 Accessories by Sintha 2,200,000 2,200,000
30 RapZone 1,750,000 1,750,000
Accounts Receivable Subsidiary Ledger
After all journalizing and
posting for the month to
Mar. 1 Rent Revenue 400,000 400,000
CASH RECEIPTS JOURNAL
Other Accounts
Post Accounts Receivable Cash Date Account Credited Ref. Cr. Cr. Dr.
Page 14
2008
19 Web Cantina 3,400,000 3,400,000
28 Accessories by Sintha 2,200,000 2,200,000
30 RapZone 1,750,000 1,750,000
42
400,000 7,350,000 7,750,000
( )
(12)
(11)
After posting, the total amount of the
accounts in the accounts receivable
subsidiary ledger should match the
balance in the general ledger’s
Accounts Receivable
—
(Controlling)
Balance, March 1, 2008
Rp3,400,000
Total debits (from revenue journal)
9,600,000
Total credits (from cash receipts journal)
(7,350,000)
Balance, March 31, 2008
Rp5,650,000
SolusiNet
Customer Balance Summary Report, March 31, 2008
Accessories By Sintha
Rp3,000,000
Example Exercise 5-2
The debits and credits from two transactions are presented
in the following customer account:
Describe each transaction and the source of each posting.
NAME Mitra Prima
ADDRESS Jalan Raden Saleh No.94
July 1 Bal. 625,000
7 Inv. 35 R12 86 711,000 31 Inv. 31 CR4 122 589,000
Follow My Example 5-2
July 7
Provided Rp86,000 services on account to Mitra
Prima, itemized on invoice 35. Amount posted
from page 12 of the revenue journal.
The
purchases journal
is
designed for recording all
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
PURCHASES JOURNAL Page 11
Journalizing in the Purchases Journal
2008
Mar. 3 Toko Husin 600,000 600,000
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 2,800
19 Toko Desiana 1,450,000 1,450,000
Note that the March 12 purchase
of office equipment for
Rp2,800,000 is recorded as a debit
in the “Other Accounts Dr.”
column. Also note that the
account title is written in for
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
PURCHASES JOURNAL Page 11
2008
Mar. 3 Toko Husin 600,000 600,000
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 2,800,000
19 Toko Desiana 1,450,000 1,450,000
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
PURCHASES JOURNAL Page 11
2008
Mar. 3 Toko Husin 600,000 600,000
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 2,800,000
19 Toko Desiana 1,450,000 1,450,000
27 Toko Husin 960,000 960,000
Posting the Purchases Journal
Date Item P.R. Dr. Cr. Balance
Mar 3
600,000 600,000
2008
Accounts Payable Subsidiary Ledger
Toko Husin
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
PURCHASES JOURNAL Page 11
2008
Mar. 3 Toko Husin 600,000 600,000
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 18 2,800,000
19 Toko Desiana 1,450,000 1,450,000
At the end of March, all columns are totaled
and equality of debits and credits is verified.
Then the total amount in the “Accounts
Payable Cr
.”
and “Supplies Dr.” columns are
posted. Because
Office Equipment
was
posted earlier, the Rp2,800,000 total is not
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 18 2,800,000
19 Toko Desiana 1,450,000 1,450,000
27 Toko Husin 960,000 960,000
31 6,230,000 3,430,000 2,800,000
( ) ( ) ( )
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
PURCHASES JOURNAL Page 11
2008
Mar. 3 Toko Husin 600,000 600,000
21
ACCOUNT Accounts Payable No. 21
51
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
7 Toko Desiana 420,000 420,000
12 Jujur 2,800,000 Off. Equip. 18 2,800,000
19 Toko Desiana 1,450,000 1,450,000
27 Toko Husin 960,000 960,000
31 6,230,000 3,430,000 2,800,000
( ) ( ) ( )
PURCHASES JOURNAL Page 11
2008
Mar. 3 Toko Husin 600,000 600,000
21
ACCOUNT Supplies No. 14
GENERAL LEDGER
Date Item P.R. Debit Credit Balance
Mar. 1
Bal
2,500,000
14
Example Exercise 5-3
The following purchase transactions occurred during
October for Helping Hand Cleaners:
Oct. 11 Purchased cleaning supplies for Rp235,000, on
account, from General Supplies.
19
Purchased cleaning supplies for Rp110,000, on
account, from Hutama Supplies.
PURCHASES JOURNAL
Follow My Example 5-3
Accts. Other
Post Payable Supplies Accounts Post
Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount
Oct. 11 General Supplies 235,000 235,000
19 Hutama Supplies 110,000 110,000
All transactions involving
a credit to
Cash
are
recorded in the
cash
payments journal
.
55
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008
Mar. 2
150
Rent Expense
1,600,000
1,600,000
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008
Mar. 2
150
Rent Expense
1,600,000
1,600,000
On March 15, issued Check 151 to
Guntur on account, Rp1,230,000.
Let’s post to the accounts
payable subsidiary ledger at
this time to keep the
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008
Mar. 2
150
Rent Expense
1,600,000
1,600,000
15
151
Guntur
1,230,000
1,230,000
Accounts Payable Subsidiary Ledger
Grayco Supplies
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008
Mar. 2
150
Rent Expense
1,600,000
1,600,000
15
151
Guntur
1,230,000
1,230,000
21
152
Jujur.
2,800,000
2,800,000
22
153
Toko Desiana
420,000
420,000
30
154
Utilities Expense
1,050,000
1,050,000
31
155
Toko Husin
600,000
600,000
Journalize the remainder of
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008
Mar. 2
150
Rent Expense
1,600
1,600
15
151
Grayco Supplies
1,230
1,230
21
152
Jewett Business Sys.
2,800
2,800
22
153
Donnelly Supplies
420
420
30
154
Utilities Expense
1,050
1,050
31
155
Howard Supplies
600
600
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008
Mar. 2
150
Rent Expense
1,600,000
1,600,000
15
151
Guntur
1,230,000
1,230,000
21
152
Jujur
2,800,000
2,800,000
22
153
Toko Desiana
420,000
420,000
30
154
Utilities Expense
1,050,000
1,050,000
31
155
Toko Husin
600,000
600,000
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008
Mar. 2
150
Rent Expense
1,600
1,600
15
151
Grayco Supplies
1,230
1,230
21
152
Jewett Business Sys.
2,800
2,800
22
153
Donnelly Supplies
420
420
30
154
Utilities Expense
1,050
1,050
31
155
Howard Supplies
600
600
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008
Mar. 2
150
Rent Expense
1,600,000
1,600,000
15
151
Guntur
1,230,000
1,230,000
21
152
Jujur
2,800,000
2,800,000
22
153
Toko Desiana
420,000
420,000
30
154
Utilities Expense
1,050,000
1,050,000
31
155
Toko Husin
600,000
600,000
The journal is ruled, summed, and verified for
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008
Mar. 2
150
Rent Expense
1,600
1,600
15
151
Grayco Supplies
1,230
1,230
21
152
Jewett Business Sys.
2,800
2,800
22
153
Donnelly Supplies
420
420
30
154
Utilities Expense
1,050
1,050
31
155
Howard Supplies
600
600
CASH PAYMENTS JOURNAL
Other Accounts
Ck. Post Accounts Payable Cash
Date No. Account Debited Ref. Dr. Dr. Cr
PAGE 7
2008
Mar. 2
150
Rent Expense
1,600,000
1,600,000
15
151
Guntur
1,230,000
1,230,000
21
152
Jujur
2,800,000
2,800,000
22
153
Toko Desiana
420,000
420,000
30
154
Utilities Expense
1,050,000
1,050,000
31
155
Toko Husin
600,000
600,000
31
2,650,000 5,050,000
7,700,000
Items in the “Other Accounts Dr.”
52
Accounts Payable Control and
Subsidiary Ledger
Accounts Payable
—
(Control)
Balance, March 1, 2008
Rp1,230,000
Total credits (from purchases journal)
6,230,000
Total debits (from cash payments journal)
(5,050,000)
Balance, March 31, 2008
Rp2,410,000
SolusiNet
Supplier Balance Summary Report
March 31, 2008
Example Exercise 5-4
The debits and credits from two transactions are presented
in the following creditor’s (supplier’s) account:
NAME Lusiana
ADDRESS Jalan Palmerah Selatan No.10
Aug. 1 Bal. 320,000
12 Bill 101 CP36 200,000 120,000 22 Bill 106 P16 140,000 260,000
Follow My Example 5-4
Aug. 12 Paid Rp200,000 to Lusiana on account (Bill
101). Amount posted from page CP36 of the
cash payments journal.
Describe and give
examples of additional
subsidiary ledgers and
modified special journals.
A business may modify its special
journals by adding one or more
columns for recording transactions
that occur frequently.
On November 2, SolusiNet
issued Invoice No. 842 to
Tulus Abadi for
Rp4,770,000, which
Modified Revenue Journal
Revenue Journal
Page 40Nov. 2 842 Tulus Abadi 4 770 0002008 4 500 000 270 000
Invoice Accts. Rec. Fees Earned Sales Tax. Pay
Date No. Account Debited PR Dr. Cr. Cr.
Revenue Journal
Invoice Accts. Rec. Fees Earned Sales Tax. Pay
Date No. Account Debited PR Dr. Cr. Cr.
Page 40
Nov. 2 842 Tulus Abadi 4 770 0002008 4 500 000 270 000
Rp4,770,000 is debited to
Tulus Abadi in the
Revenue Journal
Page 40Nov. 2 842 Litten Co. 4 770 0002008 4 500 000 270 000
A checkmark indicates
that the amount has
been posted.
Invoice Accts. Rec. Fees Earned Sales Tax. Pay
On November 3, issued Invoice
No. 843 to Kumbang for
Revenue Journal
Page 40Nov. 2 842 Tulus Abadi 4 770 0002008 4 500 000 270 000 3 843 Kumbang 1 166 000 1 100 000 66 000
Invoice Accts. Rec. Fees Earned Sales Tax. Pay
Example Exercise 5-5
The state of Tennessee has a 7% sales tax. Sukmajaya,
had two revenue transactions as follows:
Aug. 3 Issued Invoice No. 58 to Helena Company for
services provided on account, Rp1,400,000, plus
VAT
19 Issued Invoice No. 59 to Kalam Enterprises for
services provided on account, Rp900,000, plus
VAT.
Follow My Example 5-5
Revenue Journal
Aug. 3 58 Helena 1 540 000 1 400 000 140 000
19 59 Kalam 990 000 900 000 90 000
Invoice Accts. Rec. Fees Earned Sales Tax. Pay
Apply computerized
accounting to the revenue
and collection cycle.
A
database
collects,
stores, and organizes
At any time, managers may request
reports from the software.
1)
The customer balance
summary.
2)
The fees earned by customer
detail.
Describe the basic
features of e-commerce.
Using the Internet to
perform business
transactions is
termed
e-commerce
.
When transactions are between
a company and a consumer, it
is termed
B2C
(business-to-consumer)
e-commerce
.
Three more advanced areas where the
Internet is being used for business
purposes are:
Supply chain management (SCM)
Consumer relationship management
(CRM)
