LOGIKA MENYUSUN JURNAL UMUM DALAM SIKLUS AKUNTANSI PERUSAHAAN JASA

Abstract

This study aims to find a logical formulation in compiling journals in service companies. This condition is
motivated by the reality which shows that the majority of students do not understand the logic of general
journals to analyze each transaction, which triggers potential errors for the next stages such as ledgers and
trial balances to the preparation of financial statements. This study uses a descriptive literature method. The
results showed that in order to make it easier to compile general journals in service companies, 2 stages were
carried out, namely (1) Understanding the basic concepts consisting of understanding the differences between
company managers and owners, knowing accounts in service companies and understanding accounting
equations. (2) The technical and logic of the journal begins with finding the account in the transaction then
determining the debit or credit position through the application of accounting equations and recording the
general journal.