Senin (27/02/2017) Journals are first entered into Accounting bookkeeping activity, you develop many of the entries for the General Ledger based on information pulled from the appropriate business financial transaction. General Ledger is part of the basic accounting equations that is treasure equal with capital plus debt. Every transaction must have an impact to one of the capital, debt, or treasury both increase in one side and decrease the opposite. In accounting we namely as debit and credit coloums. The ending balance of Debit and Credit coloums in General Journal must be equal, in accounting we namely as balance.


For example, cash receipts and the accounts that are impacted by those receipts are listed in the Cash Receipts journal. Cash disbursements and the accounts impacted by those disbursements are listed in the Cash Disbursements journal. The same is true for transactions found in the Sales journal, Purchases journal, General journal, and any other special journals you may be using.


Ditulis oleh : Eka Novianti, D3629 & KDS Pelaksana