28
Jan
09

Buku Besar (A General Ledger)

A general ledger contains the entire group of accounts maintained by a company. The general ledger includes all the assets, liability, owner’s equity, revenue and expenses accounts.

Buku Besar
Daftar yang dapat digunakan untuk mencatat perubahan – perubahan transaksi itu disebut dengan aku, perkiraan atau rekening. Kumpulan dari akun – akun yang saling berhubungan dan merupakan suatu kesatuan, misalnya semua akun yang digunakan dalam pembukuan sebuah perusahaan disebut “Buku Besar / A General Ledger”.

Pemindahbukuan Jurnal ke BUku Besar
Setelah pencatatan ke dalam buku jurnal selesai, maka tahap selanjtnya adalah memindahkan catatan yang terdapat dalam jurnal ke buku besar. Pemindahan catatan dari jurnal ke buku besar ini disebut dengan posting.
Contoh Buku Besar

Buku Besar

Chart of Accounts
Accounts and account numbers arranged in sequence in which they are presented in the financial statements.
Contoh Chart of Accounts

Chart of Accounts

About these ads

2 Responses to “Buku Besar (A General Ledger)”


  1. June 19, 2009 at 9:51 am

    Kalo mau gampang buat laporan buku besar, saran saya, coba gunakan Krishand GL.
    Bisa download di http://www.krishand.com


Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s


SeJak 15 Juni 2008 KaMu taMu ke...

  • 314,667 Visitors

cHe_de.li.ci.ous

RSS Kamar Hikmah

  • An error has occurred; the feed is probably down. Try again later.

RSS Saatnya EraMuslim Bicara …

  • An error has occurred; the feed is probably down. Try again later.

RSS LiNtaS beRiTa

  • An error has occurred; the feed is probably down. Try again later.

RSS Kamar Info

  • An error has occurred; the feed is probably down. Try again later.

GudaNg FiLe

January 2009
M T W T F S S
« Dec   Feb »
 1234
567891011
12131415161718
19202122232425
262728293031  

Follow

Get every new post delivered to your Inbox.

%d bloggers like this: