Accounting v5 untuk siswa (1)

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HI.

HI

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THE ACCOUNTING

KANIA LUVITA SARI IARA RATNAWULAN

FACHRUNISSA

FAHRANI SYARAH

ADNAN RIZKI YUSUP MAULANA

PRESENTED BY

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Definition of Accounting

Advantage of Accounting

Accounting Cycle

Definition of

Accounting Cycle Source Documents Journal

Ledger Trial Balance Adjusting Journal

Financial

Statements Closing Journal

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DEFINITION OF

ACCOUNTING

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A

ccounting is the process of identifying, measuring and communicating economic information to permit information judgment and decision by users of the information

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ADVANTAGE OF

ACCOUNTING

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ADVANTAGE OF ACCOUNTING

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ccounting

equipped with

techniques for collecting and

preferred to link economic data into

a variety of forms of companies,

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ind out

the status and

financial condition of the

company for the future (for

owners and potential

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ets

the level of risk

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or a comparative study, A systematic record enables a business to compare one year’s results with those of other years and locate significant factors

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ACCOUNTING

CYCLE

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ACCOUNTING

CYCLE

Source

Documents _Journal

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The

accounting cycle is the sequence of accounting procedures starting with journal entries for various transactions and ending with the financial statements and the closing of temporary accounts.

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A

"source document"

is any form of paper

record that is

produced as a direct

consequence of a

financial transaction,

and as a result, is

evidence that the

transaction has taken

place.

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The

journal

is where double entry

bookkeeping entries are recorded by debiting

one

or more accounts and crediting another one or more accounts

with the same total amount. The total amount

debited

and the total amount

credited should always be equal, thereby ensuring the accounting equation is maintained.

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A company's main accounting records. A general ledger is a

complete record of financial transactions over the life of a

company. The ledger holds account information that is needed to

prepare financial statements, and includes accounts for assets,

liabilities, owners' equity, revenues and expenses.

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TRIAL BALANCE, A bookkeeping worksheet in which the balances of

all ledgers are compiled into debit and credit columns. A company

prepares a trial balance periodically, usually at the end of every reporting

period. The general purpose of

producing a trial balance is to ensure the entries in a company's

bookkeeping system are mathematically correct.

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Adjusting Journal is an entry in

financial reporting that occurs at the end of a reporting period to record

any unrecognized income or expenses for the period. When a

transaction is started in one

accounting period and finished in a later period, an adjusting journal entry is required to properly account

for the transaction.

ADJUSTING

JOURNAL

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Financial Statements is a records that outline the financial activities of a business, an individual or any other entity. Financial statements are meant to present the financial information of the entity in question as clearly and concisely as possible for both the entity and

for readers.

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A journal entry made at the end

of the accounting period. The

closing entry is used to transfer

data in the temporary accounts

to the permanent balance

sheet or income

statement accounts.

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A post-closing trial balance is a list of balances of ledger accounts

prepared after closing

entries have been passed and posted to the ledger accounts.