Accounting System

1.Dasar Accounting System

Accounting system (accounting system) is a method and procedure for mengupulkan, classify, summarize, and report financial and operating information of a company.

Accounting system developed through three steps when the company and subject to change.

The first step, the analysis (analysis) consists of

1) identification of the needs of the parties who need financial statements 2) determining how the system will present the information.

The second step, the accounting system was designed (desaigned) so as to meet the needs of its users.

In the last step, the accounting system applied (implemented) and used.

Internal control and data processing methods are essential in the accounting system. Internal controls (internal controls) are policies and procedures that protect corporate assets from misuse, ensuring that business information is presented accurately and ensure that laws and regulations have been followed.

Internal 2.Pengendalian

Internal control objectives is to provide reasonable assurance that:

a.Aktiva protected and used for the achievement of business objectives.

business b.Informasi accurate.

c.Karyawan comply with the rules and regulations.

Internal controls to protect assets from theft, embezzlement, or the placement of assets in an inappropriate location. One of the serious breach of internal controls is embezzlement by employees (employee fraud).

The elements of internal controls (elements of internal control) are:

a.Lingkungan control

Environmental control of a company includes all management and employee attitudes about the importance of controlling the factors among others, influenced by the philosophy and operating style of management. In addition, the structure of business organization which is the basic framework for planning and controlling operations also affect the control environment. Personnel policies including recruitment, training, evaluation, determination of salary, and promotion of employees also affect the control environment.

b.Penilaian risk

All organizations face risks. Examples of risks include changes in customer demands, competitive threats, regulatory changes, changes in economic factors such as changes in interest rates, and employee violations of company procedures. Once the risk can be identified, then the analysis can be done to estimate the magnitude of the risk impact and the level tersbut possibilities, and determine actions to meminimumkannya.

c.Prosedur control

Control procedures implemented to provide reasonable assurance that business objectives will be achieved, including embezzlement. Among these procedures are:

Competent employees, job rotation, and must leave.

The separation of responsibilities for related operations.

Separation operation, security of assets, and accounting.

Verification and security procedures.

d.Pemantauan

Monitoring of the internal control system will identify the location where the weaknesses and improve the effectiveness of these controls.

e.Informasi and communication

Valid information about the control environment, risk assessment, control procedures, and monitoring required by management to direct operations and ensure the fulfillment of reporting requirements and regulations.

3.Sistem Accounting Manual

Great a.Buku Assistant

Accounting system should be designed to provide information about the numbers of invoices to various customers (accounts receivable) and the amount to be paid to creditors (accounts payable).

If there are number of very large accounts with the same characteristics, these accounts can be grouped into a separate ledger called the subsidiary ledger (subsidiary ledger), which holds all the accounts balance sheet and income statement, called the general ledger (general ledger ).

Account for each customer arranged alphabetically in the subsidiary ledger called the subsidiary ledger accounts receivable (accounts receivable subsidiary ledger) or a big book customers (customers ledger). While account for each creditor arranged alphabetically in the subsidiary ledger called the subsidiary ledger business debt (accounts payable subsidiary ledger) or a big book of creditors (creditors ledger).

Special b.Jurnal

One way to process data more efficiently to the manual accounting system is to expand two-column journal to journal with many columns (multikolom). There are also special journal (special jornal) is designed for one type of transaction records relating to expenditure of money.

Transactions are common in small-scale service companies and medium and special journal used to record these transactions are as follows:

Provision of credit services in an income recorded in journal

Cash receipts from anywhere recorded in cash receipts journal

Purchases of goods on credit purchases are recorded in journal

Cash payments for anything recorded on the cash payments journal

Revenue and Billing 4.Siklus

Revenue Journal

The journal is only used to record revenues in credit services (fees earned on the account). Income received in cash are recorded on the cash receipts journal.

Cash receipts journal

All transactions involving cash receipts recorded on the cash receipts journal (cash receipts journal).

5.Siklus Purchases and Payments

Purchases Journal

Journal purchases (purchased jornal) is designed to record all purchases on credit (purchased on account).

Cash Payments Journal

Special column for the journal of cash payments (cash payment journal) is determined in the same manner as journal income, purchases, and cash receipts. The determining factor is the type of transaction that will be recorded and how often the transaction occurred.

6.Modifikasi of Accounting System Manual

Additional Maid Ledger

Generally, the subsidiary ledger for the accounts of many posts, which each have specific characteristics. For example a company could use the equipment subsidiary ledger to accommodate all matters related to the equipment purchased.

Journal of Modified Special

Companies can modify the journal, especially by adding one or more columns to record the transactions that often occur.

Computerized accounting 7.Sistem

A computerized accounting system similar to the manual accounting system. The main advantage of the computerized accounting system is the recording and posting transactions simultaneously, a high degree of accuracy, and speed of reporting. Accounting applications such as QuickBooks ® use.

8.E-Commerce

E-commerce is the use of the Internet to conduct business transactions. B2C e-commerce transactions involving the Internet between companies with pelangannya and also between a company with another company. E-commerce can be used to improve the speed and efficiency of revenue cycle / billing cycle and purchase / payment. Wider implementation of e-commerce include the planning and coordination of suppliers, customers, and product design process.