Unit 5: Lesson 2: Financial Accounting

Unit 5: Lesson 2: Financial Accounting

1.     Jelaskan general ledger

The general ledger is the main accounting record of a business which uses double-entry bookkeeping

2.     General ledger posting merupakan hasil dari.

“Journal”

3.     Tiga tingkatan dalam general ledger

Master data, transaction data, reporting.

4.     Jelaskan hubungannya dengan cost accountingAlpha

Cost accounting is the process of recording, classification, presentation of the cost of making and selling products or services, dengancara-specific manner, as well as the interpretation to it, the object of cost is the cost accounting activities.

5.    the integration of posting data is reflected in...

the general legder through subsidiary ledger

6.    Gambarkan financial accounting 

7.    Jelaskan a shared database

Non redundant data creation and maintance documentation and review system that can be clearly verified at any time.

8.    Jelaskan account receivable dan peranannya

Accounts Receivable manages the accounting data of all customers. It is also an integral part of sales management.

9.    Gambarkan account receivable

10. Jelaskan account payable

Manages accounting data for all vendors.

11. Jelaskan accounting document dan jenis-jenisnya..

Accounting Document are the result of a posting in financial accounting.

two types of documents:

·         Original Documents

·         Processing documents

12. Berikan contoh accounting document 

Examples of original documents:

·         Receipts

·         Invoices

·         Checks

·         Bank statement

13. Berikan contoh processing document

Examples of processing documents:

·         Accounting documents

·         Sample documents

·         Recuring entry documents

14. Jelaskan Payment dan hubungannya dengan enter document

When you enter document, the system check whether the minimum account assignments have been made. For examp document data, posting data.

15. Jelaskan travel management and expense reimbursement

Trips cost time and money noy only for the person travelling,but for everyone involved in the planning, approving, verifiying and accounting of trips. But now travel management is expected to support all the business process involved in the business trip in one single procedure.

16. Jelaskan payment and transfer to payroll accounting..

Payment of expenses can be accomplished via financial accounting, pay roll accounting or data mediumexchangewith credit institutions.