Accounting Cycle

What do you think about accounting? (Apa yang kamu pikirkan mengenai akuntansi?)

What's accounting cycle after trial balance? (Apakah siklus akuntansi yang harus kita buat setelah neraca saldo?)

• Ledger

• Adjustment Journal

• Work Sheet

• Financial Reports

What's the meaning of Adjustment Journal? (Apa yang dimaksud dengan jurnal penyesuaian)

The left side of an account is (Sisi sebelah kiri dari akun adalah)

• the credit side

• a description of the account.

• the debit side.

• the balance of the account.

The procedure of transferring journal entries to the ledger accounts is called (Prosedur pemindahan akun dari jurnal ke buku besar disebut)

• journalizing.

• analyzing.

• reporting.

• posting.

A trial balance is a listing of (Neraca saldo terdiri dari)

• transactions in a journal (transaksi pada jurnal)

• the chart of accounts (chart akun)

• general ledger accounts and balances (buku besar dan saldonya)

• the totals from the journal pages (total halaman dari jurnal umum)

Tangible asset used for operation in the company, has economic age more than a year is (Aset berwujud yang digunakan untuk operasi normal perusahaan, mempunyai umur ekonomis lebih dari satu tahun disebut)

• Current Asset (Aset lancar)

• Fixed Asset (Aset tetap)

• Intangible Asset (Aset tidak berwujud)

• Other Asset (Aset lainnya)

It isn't listed of short term liability (Di bawah ini yang tidak tergolong kewajiban lancar adalah)

• Account payable (Utang usaha)

• Mortage payable (Utang hipotek)

• Interest payable (Utang bunga)

• Unearned revenue (Pendapatan diterima di muka)

It's not including in work sheet (Yang tidak tercantum dalam kertas kerja/ neraca lajur adalah)

• Trial balance

• Adjustment journal

• Income statement

• Cash flow

The financial reports consist of

(Laporan keuangan terdiri dari)

• Income statement, statement of change in equity, balance sheet, trial balance

• Income statement, statement of change in equity, balance sheet, cash flow

• Income statement, balance sheet, trial balance, cash flow

• Statement of change in equity, balance sheet, trial balance, cash flow