Accounting v5 untuk siswa (1)
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THE
ACCOUNTING
PRESENTED BY
KANIA LUVITA SARI
ADNAN RIZKI
IARA RATNAWULAN
YUSUP MAULANA
FACHRUNISSA
FAHRANI SYARAH
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Click
Main Topic
Accounting Cycle
Definition of Accounting
Definition of
Accounting Cycle
Advantage of Accounting
Ledger
Accounting Cycle
Financial
Statements
Source Documents
Journal
Trial Balance
Adjusting Journal
Closing Journal
Post Closing
Trial Balance
?
?
DEFINITION OF
ACCOUNTING
?
Next
?
?
DEFINITION OF
ACCOUNTING
Accounting is the process of
identifying, measuring and
communicating economic information to
permit information judgment and
decision by users of the information
?
!?
Next
ADVANTAGE OF
ACCOUNTING
!?
!
?
ADVANTAGE OF
ACCOUNTING
1
Accounting equipped with
2
techniques for collecting and
preferred to link economic data into
a variety of forms of companies,
both individuals and institutions.
3
4
5
ADVANTAGE OF
ACCOUNTING
1
Find out the status and
2
financial condition of the
company for the future (for
owners and potential
investors)
3
4
5
ADVANTAGE OF
ACCOUNTING
1
2
3
4
5
Sets the level of risk
associated with loans or
credits will be given (for
bankers and creditors)
ADVANTAGE OF
ACCOUNTING
1
2
3
4
5
The base for determining
taxes and regulations (for
government agencies)
ADVANTAGE OF
ACCOUNTING
1
For a comparative study, A systematic
2
record enables a business to compare
one year’s results with those of other
years and locate significant factors
leading to the change if any.
3
4
5
Next
Source
Documents
Journal
Post-Closing
Journal
ACCOUNTING
CYCLE
Ledger
Closing
Journal
Financial
Statements
Trial
Balance
DEFINITION
ACCOUNTING CYCLE
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.
SOURCE
DOCUMENTS
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
JOURNAL
The
journal is where double entry
bookkeeping entries are recorded by
one
debiting
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.
LEDGER
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.
TRIAL
BALANCE
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
ADJUSTING
JOURNAL
#
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.
#
#
#
FINANCIAL
STATEMENTS
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.
CLOSING
JOURNAL
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.
POST CLOSING
TRIAL BALANCE
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.
HI
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HI
HI
HI
THE
ACCOUNTING
PRESENTED BY
KANIA LUVITA SARI
ADNAN RIZKI
IARA RATNAWULAN
YUSUP MAULANA
FACHRUNISSA
FAHRANI SYARAH
Next
Click
Main Topic
Accounting Cycle
Definition of Accounting
Definition of
Accounting Cycle
Advantage of Accounting
Ledger
Accounting Cycle
Financial
Statements
Source Documents
Journal
Trial Balance
Adjusting Journal
Closing Journal
Post Closing
Trial Balance
?
?
DEFINITION OF
ACCOUNTING
?
Next
?
?
DEFINITION OF
ACCOUNTING
Accounting is the process of
identifying, measuring and
communicating economic information to
permit information judgment and
decision by users of the information
?
!?
Next
ADVANTAGE OF
ACCOUNTING
!?
!
?
ADVANTAGE OF
ACCOUNTING
1
Accounting equipped with
2
techniques for collecting and
preferred to link economic data into
a variety of forms of companies,
both individuals and institutions.
3
4
5
ADVANTAGE OF
ACCOUNTING
1
Find out the status and
2
financial condition of the
company for the future (for
owners and potential
investors)
3
4
5
ADVANTAGE OF
ACCOUNTING
1
2
3
4
5
Sets the level of risk
associated with loans or
credits will be given (for
bankers and creditors)
ADVANTAGE OF
ACCOUNTING
1
2
3
4
5
The base for determining
taxes and regulations (for
government agencies)
ADVANTAGE OF
ACCOUNTING
1
For a comparative study, A systematic
2
record enables a business to compare
one year’s results with those of other
years and locate significant factors
leading to the change if any.
3
4
5
Next
Source
Documents
Journal
Post-Closing
Journal
ACCOUNTING
CYCLE
Ledger
Closing
Journal
Financial
Statements
Trial
Balance
DEFINITION
ACCOUNTING CYCLE
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.
SOURCE
DOCUMENTS
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
JOURNAL
The
journal is where double entry
bookkeeping entries are recorded by
one
debiting
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.
LEDGER
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.
TRIAL
BALANCE
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
ADJUSTING
JOURNAL
#
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.
#
#
#
FINANCIAL
STATEMENTS
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.
CLOSING
JOURNAL
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.
POST CLOSING
TRIAL BALANCE
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.