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Accounting system should be designed to meet the specifications of the information needed by the company, provided that such information is not too expensive. Thus, the main considerations in designing the accounting system is the balance between benefits and costs incurred to obtain this information.
To be effective, the report presented by the accounting system should be made in a timely, clear and consistent. The report presented to the user's knowledge and needs to be used as a consideration in the decision-making.
Designer (designer) system must have the knowledge to distinguish between accounting systems and good data processing method of processing data manually or by using computerized. The ability to distinguish between transaction processing and computer manually quite important, because in certain business organizations, not all transactions can be processed by computer and the system designer's ability to evaluate alternatives that consider the knowledge of the basic principles of accounting systems. In short, the basic principles contained in a good accounting system is likely designed system at a particular company will have difficulty when applied.
System Implementation
Implementation of the system is not only a responsibility of the existing personnel in certain parts, but all personnel must be responsible for the operation of the system. Operation of the system must be carefully and always be supervision over the prior operating system completely.
Ledger Assistant
This book is often called the additional books. Ledger is provided for accounts that require a large book details, such as: accounts receivable, accounts payable and inventory merchandise. From this ledger can be prepared a list of the relevant accounts at any desired date (usually the end of the month or the end of the year).
Special Journal
As the name implies, a special journal is a special journal used to record the transactions of its kind. Grouping transactions depends on the type of company activities.
Although it has provided specialized journals, the company still needs the general ledger used to record transactions that can not be recorded in special journals, and also for the purposes of making adjustments journals, journal accounts closure and correction. Format and how to use special journals different from the general journal. These changes are intended to work on journals and books from the journal to the ledger can be done more efficiently. Here are some common special journals diguankan:
• Sales Journal is a special journal used to record transactions made on credit. Cash sales are not included in these journals because the sales transactions occur in cash cash receipts, so that cash sales are recorded in cash receipts journal.
• Cash receipts journal is a journal specifically provided for record cash receipt transactions. To save time of recording, the journal is designed with a number of columns and meanyediakan total only recorded every dollar into a big book.
• General Journal is used to record accounting adjustments, closing the books, corrections and other transactions that can not be recorded in special journals.
Library
• Joseph Haryono. Accounting Basics. STIE YKPN. Yogyakarta.1997.
• Sugiarto. Introduction to Accounting. Open University Publishing Center. Jakarta. 2002.