General Ledger or Ledgers Main

You already know that in corporate accounting
trade there are two kinds of ledger, the ledger
general and subsidiary ledgers.

1. Understanding General Ledger or Ledger
   Main
   The general ledger or ledger is the place
   record all changes of property, debt, capital, income
   and loads. In other words, the main ledger is
   estimates of controls or forecasts of controllers and ledgers
   helper is a breakdown of control estimates. So, book
   general ledger is a collection of estimates
   which serves as a place to record changes in property,
   debt, capital, income, and expenses.
   Recording to the general ledger is done periodically or
   at the end of each month based on special journals or results
   recapitulation of special journals, while recording a general ledger
   maid is done every transaction based on book
   transaction.
2. Post to General Ledger or Ledgers
   Main
   Posting is the process of moving notes from journal to book
   big. As for the steps to post
   (transferring) from a special journal to the main ledger
   are as follows.

a. Closes a special journal by summing numbers
in the column of each estimate.
b. Move into the ledger from the sum
is in accordance with the estimates used, either
next to debit or credit side.
c. Fill the ref column in a special journal by giving
check (Â-) or approximate code number, and fill in the fields
ref on the ledger with the journal page numbers.

1. The Cash Receipts Journal is coded JKM.
2. The Cash Expenditure Journal is coded JKK.
3. Sales Journal is coded JP.
4. Purchase Journal is coded JB.
5. The Journal General is coded JU.
   d. Post date used is month end date
   concerned.
   e. The form of the ledger is the same as the usual ledger
   used.