Modul Ke : Akuntansi Berbasis Komputer

06 Fakultas :
Ekonomi dan Bisnis
• Completing the Accounting Cycle

Program Studi :
Manajemen

Dian Primanita Oktasari, SE., MM

P1
Content

• Closing entries
• Post closing trial balance
• Merchandising business (special journal)
Competence

• Student are able to understand completing

the accounting cycle, closing entries, post
closing trial balance, merchandising business
(special journal)
Pendahuluan
The Closing Process
Adjusting and Closing Entries
The Closing Process
The Closing Process
The Closing Process
The Closing Process
Review of the Closing Process
Post Clossing Trial Balance

• After the closing entries are

posted, all of the temporary
accounts have zero balances.
Post-closing Trial Balance
MERCHANDISING BUSINESS
(SPECIAL JOURNAL)
 Special Journal

• The types of Special Journals that a business

uses are determined by the nature of the
business. Special journals are designed as a
simple way to record the most frequently
occurring transactions. There are four types of
Special Journals that are frequently used by
merchandising businesses: Sales journals,
Cash receipts journals, Purchases journals, and
Cash payments journals
 Daftar Pustaka

Reeve et.al, 2012, Principal of Accounting

Indonesia Adaption, Salemba Empat : Jakarta
Reeve et.al, 2014, Principle of Financial
Accounting with Conceptual Emphasis on
IFRS, Cengage Learning Asia Pte Ltd
Warren et al., 2015 Financial Accounting 14e,
Cengage Learning Asia Pte Ltd

P20
 Terima Kasih
Dian Primanita Oktasari, SE.,MM

P21