Estimates in the accounting data to meet a variety of purposes
Conception with the conception of the preparation of the report budet. Since the implementation of the report is essentially an extension of the budget. Because of this reporting system as well as a budget system that has a hierarchical structure. Please report hierarchy bottom up.
From the very bottom of the managers report to top managers. They report to their superiors. Thus forming a pyramidal report. The report given to the resident manager shows a report made up less. Hierarchical system shows that the total cost of each department / section which is under a manager would be a single post on the reporting line of the implementation of the manager on the next higher level. PREDICTION CODE The code estimates the accounting data to meet various goals. Which uniquely identifies the accounting data, summarize the data, classify the accounts or transactions and convey a particular meaning in a transaction. In processing accounting data, the code used to indicate to the classification of what a transaction account or grouped. Giving an account code by Mulyadi, Accounting Systems, there are five methods. The first method is a numerical code alphabet. In this coding method ledger accounts coded sequence of numbers or letters. For example, the code for the Cash and Bank 1, code 2 for Investment meantime, and so on until the code-Profit and Loss. The second method is the number of blocks. The provision of this code in the general ledger accounts are grouped into several groups and each group is provided a block of numbers in sequence to give the code. For example, general ledger accounts are classified into groups and each group is provided a block of numbers in sequence as follows: 1-24 is the current assets, the 25-39 is a long term investment and so on.The code number is a third method of forming a group of two or more subcodes are combined into a single code. Suppose we make the code numbers into 5 groups, with details first 3 numbers to show an association with the cost structure of the organization, and the remaining 2 digits to indicate the type of expense. This provision
bagian.Produksi 210Bagian.Pulp 211Bagian.Kertas 212
code of accounts in accordance with accounting systems. Thus the meaning of the position of the numbers in the code looks like in the expense accountDepartment Directors Part Type Cost Center accountability In the picture above shows that the number at position 1 to 3 in the code to mean responsibility center, detailed further below. Position 1: Study Directors Position 2: Qualification DepartmentPosition 3: Qualification of Directors 100 200 Production Director Marketing Director Finance Director 300 400bagian.Teknik 220Bagian.Listrik and Water 222
In the example here was determined 5 numbers. Well, the first 3 numbers are known in the organizational hierarchy picture above. From the picture it appears that the electricity and water have responsibility center 222. The position number to 1 indicates that the electrical and water are under production director has the code 200. Position numbers into 2 shows that the electricity and water are under dep.teknik that has a code 22. The position number 3 shows the code section to electricity & water. 4 and 5 position is the position indicates the fee type. Examples of types of costs: 01. Cost of raw materials 02. Auxiliary material costs 03. Fuel cost 04. Cost of spare parts 05. Wage costs wage costs incurred by the electricity and water 22 205 coded as in the example above. The fourth method is a decimal digit code which provides for the classification of the group to a maximum of 10 sub groups and sub-groups divided into a maximum of 10 groups were smaller than the group. The code is the code to five sequential numbers preceded by the letter. Of all the coding, only the third code that can explain accounting clearly. CONCLUSIONFrom the article above it can be concluded that the efficiency of the cost to implement the accounting system pertanggungjawaan good also. This can be achieved through the establishment of a clear organizational structure and a clear determination of responsibility as well. Besides the necessary preparation for a budget that is more mature then look for deviations. Both are controllable and uncontrollable variance variance. Preparation of estimate code also needs to be done.
Conception with the conception of the preparation of the report budet. Since the implementation of the report is essentially an extension of the budget. Because of this reporting system as well as a budget system that has a hierarchical structure. Please report hierarchy bottom up.
From the very bottom of the managers report to top managers. They report to their superiors. Thus forming a pyramidal report. The report given to the resident manager shows a report made up less. Hierarchical system shows that the total cost of each department / section which is under a manager would be a single post on the reporting line of the implementation of the manager on the next higher level. PREDICTION CODE The code estimates the accounting data to meet various goals. Which uniquely identifies the accounting data, summarize the data, classify the accounts or transactions and convey a particular meaning in a transaction. In processing accounting data, the code used to indicate to the classification of what a transaction account or grouped. Giving an account code by Mulyadi, Accounting Systems, there are five methods. The first method is a numerical code alphabet. In this coding method ledger accounts coded sequence of numbers or letters. For example, the code for the Cash and Bank 1, code 2 for Investment meantime, and so on until the code-Profit and Loss. The second method is the number of blocks. The provision of this code in the general ledger accounts are grouped into several groups and each group is provided a block of numbers in sequence to give the code. For example, general ledger accounts are classified into groups and each group is provided a block of numbers in sequence as follows: 1-24 is the current assets, the 25-39 is a long term investment and so on.The code number is a third method of forming a group of two or more subcodes are combined into a single code. Suppose we make the code numbers into 5 groups, with details first 3 numbers to show an association with the cost structure of the organization, and the remaining 2 digits to indicate the type of expense. This provision
bagian.Produksi 210Bagian.Pulp 211Bagian.Kertas 212
code of accounts in accordance with accounting systems. Thus the meaning of the position of the numbers in the code looks like in the expense accountDepartment Directors Part Type Cost Center accountability In the picture above shows that the number at position 1 to 3 in the code to mean responsibility center, detailed further below. Position 1: Study Directors Position 2: Qualification DepartmentPosition 3: Qualification of Directors 100 200 Production Director Marketing Director Finance Director 300 400bagian.Teknik 220Bagian.Listrik and Water 222
In the example here was determined 5 numbers. Well, the first 3 numbers are known in the organizational hierarchy picture above. From the picture it appears that the electricity and water have responsibility center 222. The position number to 1 indicates that the electrical and water are under production director has the code 200. Position numbers into 2 shows that the electricity and water are under dep.teknik that has a code 22. The position number 3 shows the code section to electricity & water. 4 and 5 position is the position indicates the fee type. Examples of types of costs: 01. Cost of raw materials 02. Auxiliary material costs 03. Fuel cost 04. Cost of spare parts 05. Wage costs wage costs incurred by the electricity and water 22 205 coded as in the example above. The fourth method is a decimal digit code which provides for the classification of the group to a maximum of 10 sub groups and sub-groups divided into a maximum of 10 groups were smaller than the group. The code is the code to five sequential numbers preceded by the letter. Of all the coding, only the third code that can explain accounting clearly. CONCLUSIONFrom the article above it can be concluded that the efficiency of the cost to implement the accounting system pertanggungjawaan good also. This can be achieved through the establishment of a clear organizational structure and a clear determination of responsibility as well. Besides the necessary preparation for a budget that is more mature then look for deviations. Both are controllable and uncontrollable variance variance. Preparation of estimate code also needs to be done.
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