Understanding accounting journal

Understanding accounting journal
Understanding accounting journal is a record in a systematic and structured by chronology of financial transactions and the number of them keteranganya quick time events, information, and debit and credit transactions. Journal of the so-called "book of original entry" .. Furthermore, understanding the meaning of the journal after knowing the importance of the journal.
 how important the journal?a. The journal is the first recording for the company's financial records.b. Journals in pencatatanya must complete and detailed by transaction events.c. The journal is a record that requires accounting records transactions.d. Journals are usually complete with explanations, dates and other information as it will be used to investigate the source back to the document / form.
The basic principle of planning journal
1. The journal will be used to separate the transactions into class, such as cash receipts, cash disbursements, and sales of purchase.2. To reduce the work of detailed accounting must use specific columns allowing posting journal entries per column number into the relevant accounts in the general ledger.3. Name column in the journal must match the name of the relevant accounts in the general ledger that will receive jumalk to be written off from the journal.4. As far as possible the journal should be designed in such a way that copies information from the source document is created and assigned a specific source document relationships with journals that information is correct liability can be determined.
Various journals
1. Journal of purchase2. Journal penjulan3. Cash receipts journal4. Cash disbursements journal5. Journal of Public
Step designing journal
1. Synthesize information about the characteristics that occur in the company transaki2. Keep a journal of the standards for each type of transaction that occurred high frequency3. Designing a journal by journal standards.