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penyelesaian (siklus akuntansi)

penyelesaian (siklus akuntansi)

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Published by diqbal satyanegara
Penyelesaian (Siklus Akuntansi). Dari berbagai sumber. Terbuka untuk Sharing dan Koreksi nya.
Penyelesaian (Siklus Akuntansi). Dari berbagai sumber. Terbuka untuk Sharing dan Koreksi nya.

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Published by: diqbal satyanegara on Feb 26, 2011
Copyright:Attribution Non-commercial

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04/04/2013

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Penyelesaian Siklus Akuntansi
Diqbal Satyanegara
 
T
ahapan  tahapan:
‡
Penyusunan Jurnal Penutup (closing entries)
‡
Penyusunan Neraca Saldo Setelah JurnalPenutup (post closing trial balance)
‡
Penyusunan Jurnal Pembalik (reversingentries)
 
Jurnal Penutup (Closing Entries)
‡
Merupakan jurnal yang dibuat setiap akhirperiode akuntansi dengan tujuan me nol kanperkiraan nominal (revenue, expense, danprive) dan mentransfer net income atau netloss ke modal.
‡
Setelah closing entries di posting ke setiapakun, maka semua perkiraan nominalbersaldo nol yang tersisa adalah perkiraan real(assets, liabilitiy, modal)

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