Ledger accounts sometimes do not reflect the data in detail , such as debt accounts , accounts receivable and merchandise inventory . To find Debt , Accounts Receivable and Merchandise Inventory in detail , required other accounts that are grouped in a book or a set of cards called ledger ( subsidiary ledger ) . Thus there is a debt ledger , accounts receivable ledger and subsidiary ledgers merchandise .
Shape Ledger
Ledger shape commonly used are :
1 . Shape T ( T account ) Form ledger is the most simple and just shaped like the letter T large . Shows the left side and the right side shows Debit Credit side . Account name is placed in the upper left and the account code is placed in the upper right .
2.Bentuk Skontro ; Ledger skontro form commonly called a two-column form . Skontro artinyasebelah contiguous ( divided by two ) that is next to the debit and credit side .
3 . Shape staffle ( single -column balances )
This form is used if necessary explanation of the relatively many transactions .
Posting to the general ledger
Recording into the Big Book ( Post )
Recording of the initial balance of the initial balance data ( if the company is already established before the period in question ) . Account is in debit side of the balance sheet is recorded as a debit and credit account in the balance sheet are recorded as a credit balance . Recording date of the transaction to be taken from the date of the transaction in the journal , to date column ledger accounts concerned .
Recording information is taken from the description / explanation of the column to the journal information on the relevant ledger accounts .
Recording the number of debit debit column in the journal to the account in question , and record the number of credits in the credit column of the journal to the account in question .
Recording journal page numbers to reference column ( Ref ) ledger accounts concerned
If the account in the journal have been booked into the account ledger , the journal noted in the reference column in question account code number .
If the account is used in the form of three or four columns column , look for the balance by comparing the balance amount with the transaction records . Recording debit debit balance will increase or reduce the credit balance , while recording credits will reduce the debit balance or increase a credit balance .
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