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Buku Besar AKUNTANSI

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Downloading games is an exclusive feature for users with an Academic Plan or a Commercial Plan.

Get your Academic Plan or your Commercial Plan now and start integrating your games into your LMS, website or blog.

If you wish, you can download a demo game here and test its integration:

Get Academic Plan

Buku Besar AKUNTANSI

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About this activity

Kunci konsep buku besar

Created by

sslia
sslia
Indonesia

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Buku Besar AKUNTANSI
 

Buku Besar AKUNTANSIOnline version

Kunci konsep buku besar

by sslia
1

Buku besar hanya berisi saldo akhir tanpa catatan selama periode.

2

Buku besar adalah register yang memuat saldo tiap akun setelah posting dari jurnal.

3

Pendapatan bertambah jika didebet.

4

Saldo akhir akun ditentukan dari selisih total debit dan kredit pada buku besar.

5

Proses posting mengalihkan informasi dari jurnal ke buku besar.

6

Setiap akun memiliki kolom debit dan kredit dalam buku besar.

7

Buku besar menggantikan catatan jurnal dan tidak memerlukan jurnal terlebih dahulu.

8

Saldo normal akun aset meningkat jika dicatat di debit.

9

Kolom debit pada buku besar hanya digunakan untuk mencatat pendapatan.

10

Setiap transaksi hanya dicatat di buku besar, tanpa jurnal pendahulu.

 
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