A. History of Accounting
Accounting history publications published through various accounting generally Jalam The Historian Acounting Journal in particular, which is part of the Academy of Accounting Historian. In essence, the experts say that the practice of accounting in the sense of recording events relating to the business has been started since the occurrence of such transaction. This is evident from the various findings as stated, Bernest Stevelinck in his article entitled Accounting in Acient Times (The Accounting Historians Journal Volume 12, No. 1 (1985) as follows:
Archaeological research lately resulted in a revolutionary view of the discovery of the calculation, illustration and writing idiografi. This invention is a data processing system in '' Clay tokens '' (a type of coin that is made of plastic material) is a simple and a complex of various forms have been collected in a plastic envelope (clay envelops) to disclose the value of assets and transactions simbiolis ekonomis.Penemuan this important economic impact important philosophy that (Mattesich 1987) These findings suggest that accounting precedes peerhitungan and writing.
1 The concept of financial statements perlahan.Perhitungan apparently evolved through various figures emerged after tahapan.Memperkenalkan validity '' Correspondence Theory ''. Materials regarding bookkeeping system has been discovered in Florence Italy in the year 1211, 283 years before the book Pacioli . Since the bookkeeping system was developed in Italy. According to Kiyoshi Inoue from saitama university (The Accounting Historian Journal, Spring 1978) mentions' the first person to write (not published as Pacioli) Double entry book keeping system is Congtruli Benedetto in 1458, 36 years before the publication of Pacioli's book. But this new Congtruli Benedetto book published in the year
1573 or 89 years after Pacioli's book published. With this explanation, the conflict does not exist. History, especially the history of Islam in the early growth should actually existing accounting system. The history of trading activity has no separation between the owner and the merchant (manager).
In the literature it turns out that the origin of the so-called accounting always in Europe. At first accounting is the records that are stored as part of the feudal system in medieval times. Due to the growing activities of Europe and around the Mediterranean, it is not surprising that an Italian priest named Luca Paciolo a
trying to analyze a mathematical bookkeeping system now known as Double Entry Accounting system which is now growing worldwide. Bookkeeping system is written in a book published in 1494 entitled: Sumnia de Arithmatica Geometry Propotioni et Propotionita. Accounting since it continues to grow between the owners of the company premises manajemen.Timbulnya industrial revolution in 1776 caused a positive effect on the development of accounting. Some of the problems that give rise to the need for the development of the science of accounting is running so fast and cause a variety of techniques and implementation of accounting systems among firms that issue comparisons and righteousness (fairness) the financial statements at issue. This situation raises the negative prejudices that management can prepare financial statements in accordance with the will and interests so that he can manipulate the financial statements and consequently the financial statements are considered less valuable and up to the peak in 1930 during the severe depression in the USA. Finally USA formed SEC (Security Exhange Commission) as one of the institutions that encourage the creation of a standard accounting principles. From the systematic formulation of accounting theory.
B. Definition of Bank Reconciliation
Bank reconciliation is the making of a report by the company on cash balances and explanations of the reasons for the discrepancy between the company's cash balances and balances in bank accounts that are reported in the newspaper.
C. Definition of Current Account
Checking account is a report given to the bank every month Giro account holders that contain information about the transactions conducted by the bank to the account during the month and the balance of Cash in Bank. This report is often used as a scapegoat by accountants to protect their delay in preparing financial statements and we
know the checking account statement may be accepted on the 15th of each
monthly.
Whatever the reason a company's financial statements are
based on the records made by the company. and the presence of
difference between the records of the company with the
banks reported is another matter.
From the point of view of each bank account is "debt"
Therefore any additional side note on a credit account. According to the company's point of account holder, account
banks are assets and any additional upper bank account by
companies listed on the debit side by side so the amount of credit
recorded by the bank will be equal to the amount of the debit side
recorded by current account holders. On account of the Working Capital Loan
is the opposite.
Companies often there is a difference in the balance shown in the report the company to the bank statement. Comparisons of each bank reconciliation transactions recorded by the company with the transactions recorded by the bank. Is a big mistake can record the financial transactions of the company checking account issued by the bank. The balance of the current account is often not equal to the balance in the current account holder book.
When the steps are carried out to determine the things that make a difference balance shown in the report the company to the bank statement. Comparisons of each bank reconciliation transactions recorded by the company with the transactions recorded by the bank. Is a big mistake can record the financial transactions of the company checking account issued by the bank. The balance of the current account is often not equal to the balance in the current account holder book. it is
may occur include:
1 Check in circulation
2 deposits have not been recorded by the bank as deposited at the end of the month
3 The cost of administration of the bank that is known only by holders of current accounts after reports of banks
4. difference because the company has a blank check debiting
5. costs on notes submitted to the bank charged by banks on current account holders
a. Preparation of Bank Reconciliation Procedures
1 Print the report Casflow (ledger) any bank account into an excel worksheet
2 Compare such deposits listed in the bank statement with such deposits are listed in the current account holder.
3 Mark each check / demand deposits have cashed in banks
4 Add paragraph (journal) memorial on the current account holder's books, all debit memo sent by the bank and not recorded in the current account holder book.
5 Add in paragraph (journal) memorial on bookkeeping holders of current accounts, all the credit memos sent by the bank and not recorded by the holders of current accounts.
6 Check whether there is check on the way according to last month's bank reconciliation which still has not cashed in this month. If there is then the check must be included in this month's bank reconciliation.
7 Make a copy of the record is not found in the current account as a check / giro in circulation. Change the effective date to the period
The next 8 so that the records are not included in the cash flow statement this month.
9 The end result according to the debit side of cash flow note holders with the same Giro credit on current account.
b. Reconciling way overdraft
Firstly, I would like to explain about how I recapitulate account merekap koran.Seperti other things in the data, the current account recapitulate we are in demand can read both income and expenditure transactions in the current account.
Ways recapitulate the current account:
1 Looking for one of the data on the current account would like to recapitulate, either a person's name / names of employees and other transactions.
2 Looking at the transaction receipt number (if any), or see the number of
expenses / income.
3 Looking for evidence numbers or the amount of expenditure / income equal and separated in accordance with the name / transaction.
4 Collecting data at one place / worksheet.
5. Summing by name / number of transactions to balance / balance.
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