Implementation of Creating a Ledger and Trial Balance in PT Syafa Jaya Electric

Abstract

On moment This every company need accountancy For take notes finance on every transaction . Transactions that have been made carried out in the books later processed For made report finance company . Order in making report finance , First of all, the recording process transaction in accordance with accountancy . Then the checking process return notes accounting , If happen error so can done journal reverser or journal adjustment For repair error existing records _ done . Next making report per month based on balance sheet existing lanes , for example report made _ is report profit and loss , report balance sheet , report internal company taxes , and etc . After made report so journal the must closed so as not to happen recording repeat return . Making process report finance This only Wrong One example from Lots Example of manufacturing process report finance . Balance Sheet the balance is not balanced show exists error entry journal , which is often caused by a number of reason like error in calculation balance account , arrangement _ credit and debit accounts , current . Objective writing This is For know understanding balance sheet balance , function balance sheet balance , type And component balance balance , method used _ in make balance sheet balance , as well method make balance sheet balance . Type study This use method study qualitative , with analysis descriptive And say library approach. Source study obtained from material teachings , book reading , journal And other . Based on results study obtained that There is four function general balance sheet balance, that is function preparation, bookkeeping, correction , and supervisin