1. Paragraf, judul buku: Sistem Akuntansi Mulyadi Universitas Gadjah Mada, hal: 4
Paragraf, title: Jurnal, page: 4
Jurnal
Jurnal merupakan catatan akuntansi pertama yang
digunakan untuk mencatat, mengklasifikasikan, dan meringkas data keuangan dan
data lainnya. Seperti telah disebutkan di atas, sumber informasi pencatatan
dalam jurnal ini adalah formulir. Dalam jurnal ini data keuangan untuk pertama
kalinya diklasifikasikan menurut penggolongan yang sesuai dengan informasi yang
akan disajikan dalam laporan keuangan. Dalam jurnal ini pula terdapat kegiatan
peringkasan data, yang hasil peringkasannya (berupa jumlah rupiah transaksi tertentu) kemudian diposting ke
rekening yang bersangkutan dalam buku besar. Contoh jurnal adalah jurnal
penerimaan kas, jurnal pembelian, jurnal penjualan, dan jurnal umum.
2. Translate language to english
Simple present tense
Journal
The journal is the first accounting used to
record, classify and summarize financial data and other data. As already
mentioned above, the source of recording information in this journal is a form.
The financial data in this journal for the first time classified according to a
classification in accordance with the information that will be presented in the
financial statements. In this journal also contained data compaction,
which activity results summary (a number of specific transactions in rupiah)
are then posted to the account specified in the General Ledger. Examples
of a journal is cash receipts journal, purchases journal, sales journal, and
general ledger.
Simple past tense
Journal
The journal is the first accounting used to
record, classify and summarize financial data and other data. As already
mentioned above, the source of recording information in this journal is a form.
The financial data in this journal for the first time classified according to a
classification in accordance with the information that will be presented in the
financial statements. In this journal also contained data compaction,
which activity results summary (a number of specific transactions in rupiah)
are then posted to the account specified in the General Ledger. Examples
of a journal is cash receipts journal, purchases journal, sales journal, and
general ledger.
