Use of Journal in the Recording Process in Accounting System

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Bima Prakasa M, Wike Vivi Arfiani Gulo , Iskandar Muda


System is not just talking about programming languages ​​or software. The system is widely used in various sciences. System is also widely used in everyday life, so the meaning of the system has various meanings according to the field. System is also used in business activities, both small and large scale of a company. Companies certainly cannot be separated from Journal in the Recording Process which is the main function of accounting. Companies initially record transactions in chronological order (the order in which they occur). Thus, the journal is referred to as the book of original entry. For each transaction the journal shows the debit and credit effects on specific accounts.

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