Fungsi Dan Format Jurnal Pengeluaran Khas
According to the name, the functions of eash disbursement journal is to record compal ny transactions which are in the form of cash disbursements such as purchases in cash, payments of debtsg, payments of expenses and soon.
Sesuai dengan namanya, fungsi jurnal pengeluaran kas yaitu untuk mencatat transaksi perusahaan yang berupa pengeluaran kas, ibarat untuk membeli secara tunai, membayar utang, membayar beban, dan lain sebagainya.
The format of cash disbursement journal is as follows (Format jurnal pengeluaran kas yaitu sebagai diberikut):
The description column is filled with company name or the transactions which are done with the payments. Kolom keterangan diisi dengan nama perusahaan kini atau transaksi apa yang dilakukan dengan pembayaran tersebut.
The purchase column is filled with the amount of cash purchases. The accounts in miscellany are filled with account names other than purchases and account payables which relate to the cash payment, such as salary expense, equipment and so on.
The purchase column is filled with the amount of cash purchases. The accounts in miscellany are filled with account names other than purchases and account payables which relate to the cash payment, such as salary expense, equipment and so on.
Kolom pembelian diisi dengan angka ketika dilakukan pembelian tunai. Akun di serba-serbi diisi dengan nama akun selain pembelian dan utang dagang yang menyanglcut pembayaran tunai, ibarat beban penghasilan, perlengkapan, dan lain sebagainya.
If we look at it, we see that the format seems opposite to a purchase journal, but the account names are different. The debit side is filled with account receivable and the credit side is filled with sales and miscellany, whereas in a purchasing journal, miscellany is positioned on the debit together with purchase.
Jika kita perhatikan, formatnya ibarat kebalikan dari jurnal pembelian, spesialuntuk tidak sama nama akunnya. Sisi debet diisi piutang dagang dan sisi kredit diisi penjualan dan serba serbi, sedangkan di jurnal pembelian serba-serbi berada di sisi debet bersama pembelian.
If we look at it, we see that the format seems opposite to a purchase journal, but the account names are different. The debit side is filled with account receivable and the credit side is filled with sales and miscellany, whereas in a purchasing journal, miscellany is positioned on the debit together with purchase.
Jika kita perhatikan, formatnya ibarat kebalikan dari jurnal pembelian, spesialuntuk tidak sama nama akunnya. Sisi debet diisi piutang dagang dan sisi kredit diisi penjualan dan serba serbi, sedangkan di jurnal pembelian serba-serbi berada di sisi debet bersama pembelian.
Sumber Pustaka: CV. Yrama Widya
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