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
CODING The aims of coding: 1. Identify unique accounting data 2. Shorten the data 3. Classify the transaction 4. Informing the data
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
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
Numerical sequences preceded by an alphabetic references / Kode angka urut didahului dgn huruf Example: AL 101 Aktiva lancar ATL 112 Altiva tidak lancar
Designing code Fulfill the need Represent the unique account Adjustable
Your consent to our cookies if you continue to use this website.