General Ledger

A. GENERAL LEDGER


 General Ledger (GL)
The code of a set of account/account have been grouped or classified on the basis of merit, the nature and purpose.
The criteria of a good that is: GL
1. Record all transactions accounting with precise and correct;
2. Lead to the correct account number;
3. Maintain the balance of the debit and credit balances from one account;
4. Accommodate journal adjustment;
5. establish a reliable financial reports and timely each period.
 Subsidary Ledger (SL)
The code of a set of account/account which is part of a set of estimates (GL) is grouped by more specific.
 Subsidary-Subsidary Ledger (SSL)
The code of a set of account/account which is part of the SL grouped in more detail.
 The structure of the General Ledger
General ledger has a structure that is an overview of the functions of the bank as a financial intermediary (financial intermediary). Account-an account of the liability and capital is the source of funds of the Bank of the SSU, whereas account-account in the group is the placement of the DSU aktive.
 GL account number Structure
Account-GL account must have a coding (number) that aims to be easy in the process of classification, search, sorting etc.
 Offset Department
Offset Department is a Department which was established to control the transactions involving the two departments (happens in two departments) or more.
Offset Department consists of:
OD 01: Dept. Personnel
OD 02: Dept. General
OD 03: Dept.. Giro
OD 04: Dept.. Deposits
OD 05: Dept.. Savings
OD 06: Dept.. Loan
OD 07: Dept.. CIS
OD 08: Dept.. Sundries
OD 09: Dept.. Transfer
 There are two methods of recording a transaction, i.e.:
a. Cash basic is a method where the recording and the new transaction bookkeeping done if a flow.
b. basic is a method of Accrual recording and accounting of transactions conducted with regardless of the flow of funds either incoming or outgoing funds of funds.