Accounting have a process that consists of the stages to be able to generate the desired report and conducted by the accountant.
1. The process Clarification Transactions
The initial phase is where the transaction is carried out a division of an organization or company in certain species that have been set previously.
Examples of such share transactions into sales, purchases, cash expenditures, cash receipts and others in each section. Meanwhile, transactions for the small number of rare and can equally be included in the category of the same type of the various transactions.
2. Noting the process and summarize
After pengklarifikasian data is then performed. Enter a transaction that is in the journals appropriate to order the transaction occurred or why. resources that can be used as evidence of the transaction, such as paper-paper business such bill, bill, note, receipt, certificate, and others.
Journals generally are in the accounting journals such as journals, namely the sale, purchase journals, cash receipt journals, journals of cash and general journals.
After the transaction entered into in the journals that missing, the next is to enter journals in the big books regularly. Results transfer to the big book will be seen from the summary of the balance experiment.
3. And the process dress Reporting
After the second run in the process, the process that is making final conclusions of the work or previous financial reports. All related financial companies disclosed in the financial report.
From a financial report information in the form of profit reports, reports of capital and balance one can know what happens in a company, whether already in accordance with the purposes and company information can be used as a reference or guidelines for the management to take policy decisions on the organization by the company the desired condition.
