Unit 5: Lesson 2: Financial Accounting

1. Jelaskan general ledger
2. General ledger posting merupakan hasil dari....
3. Tiga tingkatan dalam general ledger
4. Jelaskan hubungannya dengan cost accounting
5. the integration of posting data is reflected in...
6. Gambarkan financial accounting
7. Jelaskan a shared database
8. Jelaskan account receivable dan peranannya
9. Gambarkan account receivable
10. Jelaskan account payable
11. Jelaskan accounting document dan jenis-jenisnya..
12. Berikan contoh accounting document
13. Berikan contoh processing document
14. Jelaskan Payment dan hubungannya dengan enter document
15. Jelaskan travel management and expense reimbursement
16. Jelaskan payment and transfer to payroll accounting..

JAWABAN
1. General ledger :
Operations transaction (for example, issue of goods causes material issue posting) if the SAP materials management (MM) system is active and integrated
Posting transaction in subdiary (asset acquisition in fixed assets) if the SAP asset accounting (FI-AA) system is active and integrated
Transaction originally assigned to the general ledger, if the general ledger (FI-GL) system is active

2. hasil dari sebuah jurnal

3. - master data
- Transaction data
- Reporting

4. Akuntasi biaya yaitu proses pencatatan, penggolongan, penyajian biaya pembuatan dan penjualan produk atau jasa, dengancara-cara tertentu, serta penafsiran terhadapnya, objek kegiatan akuntasi biaya adalah biaya.

5. the general legder through subsidiary ledger

6. Account recevable : the FI accounts receivable component is responsible for monitoring and controlling customer accounts within SAP R/3’s financial accounting component. Account analysis,alarm reports, due date list, and a flexible dunning system all make it easier to keep track of open items.

7. A shared database means:
-      Non redundant data creation and maintance
-      Documentation and review system that can be clearly verified at any time
-      Complete access to all applications
-      Reporting and information system that can be fully customized

8. Account payable : SAP R/3’s FI accounts payable component manages accounting data for all vendors. Its also an integral component of the acquisition process.

9. Accounting documents : accounting documents are the result of a posting in fnancial accounting. There are two types of documents :
Original documents
Processing documents

10. Contoh accounting documents :
Example of original documents :
Receipts
Invoices
Checks
Bank statements
Example of processing documents :
Accounting documents
Sample documents
Reccuring entry documents

11. Example of processing documents :
Accounting documents
Sample documents
Reccuring entry documents

12. Payments : when you enter documents, the system checks wheter the minimum account assigments have been made, for example, document date, posting date, document type, posting key, account number, and amount.

13. Travel management and expanse reimbursement : trips cost time and money- not only for the person travelling, but for everyone involved in the planning, approving, veryfing, and accounting of trips. Toda, travel management is expected to support all of the bussines processes involved with a bussines trip in one single procedur.

14. Payment and transfer to payroll accounting : payment of expense can be accomplished via financial accounting, payroll aaccounting, or data medium exchange (DME) with credit institutions. Whether travel expanse ar paid payroll accounting in your company or not, the result are transferred to payroll accounting if there are additional amounts for taxation.