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GENERAL LEDGER & SUBSIDIARY LEDGERS

GENERAL LEDGER & SUBSIDIARY LEDGERS. WEEK 6. Types of General Ledger. Wide Debit Ledger Regular Ledger Center Balance Ledger Balance Ledger Double ledger with balance ledger Old and new balance ledger. CODING. The aims of coding: Identify unique accounting data Shorten the data

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GENERAL LEDGER & SUBSIDIARY LEDGERS

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  1. GENERAL LEDGER & SUBSIDIARY LEDGERS WEEK 6

  2. Types of General Ledger • Wide Debit Ledger • Regular Ledger • Center Balance Ledger • Balance Ledger • Double ledger with balance ledger • Old and new balance ledger

  3. CODING The aims of coding: • Identify unique accounting data • Shorten the data • Classify the transaction • Informing the data

  4. CODING METHODS • Numerical or alphabetic sequence code / Kodeangkaatau alphabet urut • Block numerical code Example: 1-24 : Current assets 25 – 29 : Long term investment 40-69 : Fixed assets 100-124: Current liabilities 125-129: Long term liabilities 130-139: Equity

  5. Group numerical code / Kodeangkakelompok • Combination between number & alphabet • same amount of numbers n alphabets • every alphabets have meaning • Decimal Code Example: 1 Current asset 1.1 Cash n bank 1.2 Account receivable

  6. Numerical sequences preceded by an alphabetic references / Kodeangkaurutdidahuluidgnhuruf Example: AL 101 Aktivalancar ATL 112 Altivatidaklancar

  7. Designing code • Fulfill the need • Represent the unique account • Adjustable

  8. SUBSIDIARY LEDGER Types: • Account receivable ledger • Account payable ledger • Inventory ledger

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