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WEEK 6 GENERAL LEDGER & SUBSIDIARY LEDGERS. Types of General Ledger 1. Wide Debit Ledger 2. Regular Ledger 3. Center Balance Ledger 4. Balance Ledger.

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Presentation on theme: "WEEK 6 GENERAL LEDGER & SUBSIDIARY LEDGERS. Types of General Ledger 1. Wide Debit Ledger 2. Regular Ledger 3. Center Balance Ledger 4. Balance Ledger."— Presentation transcript:

1 WEEK 6 GENERAL LEDGER & SUBSIDIARY LEDGERS

2 Types of General Ledger 1. Wide Debit Ledger 2. Regular Ledger 3. Center Balance Ledger 4. Balance Ledger 5. Double ledger with balance ledger 6. Old and new balance ledger

3 CODING The aims of coding: 1. Identify unique accounting data 2. Shorten the data 3. Classify the transaction 4. Informing the data

4 CODING METHODS Numerical or alphabetic sequence code / Kode angka atau alphabet urut Block numerical code Example: 1-24 : Current assets 25 – 29 : Long term investment 40-69 : Fixed assets 100-124: Current liabilities 125-129: Long term liabilities 130-139: Equity

5 Group numerical code / Kode angka kelompok a) Combination between number & alphabet b) same amount of numbers n alphabets c) every alphabets have meaning o Decimal Code Example: 1 Current asset 1.1 Cash n bank 1.2 Account receivable

6 Numerical sequences preceded by an alphabetic references / Kode angka urut didahului dgn huruf Example: AL 101 Aktiva lancar ATL 112 Altiva tidak lancar

7 Designing code Fulfill the need Represent the unique account Adjustable

8 SUBSIDIARY LEDGER Types: 1. Account receivable ledger 2. Account payable ledger 3. Inventory ledger


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