Thursday, April 26, 2012

Unit 5: Lesson 2: Financial Accounting



1.      Jelaskan general ledger
Buku besar merupakan kumpulan akun atau perkiraan yang saling berkaitan. Buku besar berisi kumpulan akun yang terdapat dalam pembukuan perusahaan. Kumpulan akun tersebut berasal dari pencatatan jurnal umum yang terjadi selama periode tertentu.

2.      General ledger posting merupakan hasil dari....
jurnal

3.      Tiga tingkatan dalam general ledger
Master data, transaction data, reporting.

4.      Jelaskan hubungannya dengan cost accounting
Akuntasi biaya yaitu proses pencatatan, penggolongan, penyajian biaya pembuatan dan penjualan produk atau jasa, dengancara-cara tertentu, serta penafsiran terhadapnya, objek kegiatan akuntasi biaya adalah biaya.


5.      the integration of posting data is reflected in...
the general legder through subsidiary ledger

6.      Gambarkan financial accounting


7.      Jelaskan a shared database
A shared database means:
·         Non redundant data creation and maintance
·         Documentation and review system that can be clearly verified at any time
·         Complete access to all applications
·         Reporting and information system that can be fully customized


8.      Jelaskan account receivable dan peranannya
Accounts Receivable manages the accounting data of all customers. It is also an integral part of sales management.
All postings in Accounts Receivable are also recorded directly in the General Ledger. Different G/L accounts are updated depending on the transaction involved (for example, receivables, down payments, and bills of exchange). The system provides a range of tools that you can use to monitor open items, such as account analyses, alarm reports, due date lists, and a flexible dunning program. You can configure the correspondence required to suit your requirements. This is also the case for payment notices, balance confirmations, account statements, and interest calculations. The incoming payment can be assigned to the receivables due by means of easy to use screen functions or electronically (EDI).
The payment program can automatically carry out direct debiting and down payments.
There are a range of tools available for documenting the transactions that occur in Accounts Receivable, including balance lists, journals, balance audit trails, and other evaluations. When drawing up financial statements, the items in foreign currency are revalued, customers who are also vendors are listed, and the balances on the accounts are sorted by remaining life.
Accounts receivable is not only one of the branches of accounting that forms the basis of adequate and orderly accounting. It also provides the data required for effective credit management, (as a result of its close integration with the Sales and Distribution component), as well as important information for optimizing liquidity planning (through its link to Cash Management).
You can use this business process to enter (customer) down payment requsts and down payments, post outgoing invoices, view the postings to the respective customer account, post manual incoming payments, and clear down payments received.


9.      Gambarkan account receivable


10.  Jelaskan account payable
SAP R/3 F1 account payable component managers accounting data for all vendors. Iy is also an integral component of the acquisition process.

11.  Jelaskan accounting document dan jenis-jenisnya
Accounting document divided 2 type :
·         Original document
·         Processing document
12.  Berikan contoh accounting document
·         Receipts
·         Invoice
·         Check
·         Bank statement

13.  Berikan contoh processing document
·         Accounting document
·         Sample document
·         Recurring entry document

14.  Jelaskan Payment dan hubungannya dengan enter document
When you enter document, the system check whether the minimum account assignments have been made. For examp document data, posting data.

15.  Jelaskan travel management and expense reimbursement
Trips cost time and money noy only for the person travelling,but for everyone involved in the planning, approving, verifiying and accounting of trips. But now travel management is expected to support all the business process involved in the business trip in one single procedure.

16.  Jelaskan payment and transfer to payroll ac
Payment of expenses can be accomplished via financial accounting, pay roll accounting or data mediumexchangewith credit institutions.

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