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Group II

Diah Novianti

Kamelia Suciana

Rizca Handayani Wahid

Siti Rukmana

1. The use of acconting in office

a. To calculate office profit or office loss

If we make income statement in the office, so it will be easy to know our office is
profit or lost.

b. To record office transaction

If an office purchase vehicles with cost 100.000.000, so it will record in the general
journal. A debit of 100.000.000 to vehicles, A credit of 100.000.000 to cash in bank.

c. To manage the office condition

If an office is loss, so the condition of the office will not good. Like the office can’t
pay the salaries of yhe employes.

d. To attract the attention of investors to invest their capital to office

If an office has good accounting system, so the investors will invest their capital to
office. And the investors will get a stock.

2. What are the problems people often find in the process

a. Loss proof of the transaction

An accountant need proof of the transaction to make a general journal. So a proof of

the transaction very important to accountant. If an office loss proof of the transaction
so an accountant can’t make general journal.

b. Error to record transaction

For example: office purchase equipment with the cost 50.000.000. so the general
journal is: A debit of 50.000.000 to cash and A kredit of 50.000.000 to equipment.
But it is wrong, and the true journal is A debit of 50.000.000 to equipment and A
kredit of 50.000.000 to cash.
c. The occurrence of a fire in the office

If an office experienced fire so office file will get lost

d. Error in the journal

If an office pay salaries 20.000.000. so it will to record in general journal. But if
accountant record 10.000.000, so it is wrong. And it will wrong untill finish
accounting period.
3. The solution
a. Rediscovering evidence that the transaction has been lost
b. Backing efforts as much file as possible
c. To make new journal
d. Placing valuable file filling cabinet depth