A. The importance of bookkeeping
The financial statements are very important for business owners to know the financial condition of its business. Financial statements not only as a test but is used also as a basis to determine and assess the financial position of the business. In addition to financial statement analysis and reporting functions also by related parties such as business owners, creditors in making decisions to determine planning-planning that will benefit and improve the business. So with this financial statement is very important to note. Financial statements in general is the accounting process that can be used as a communication tool between the financial data of a company or activity with the parties concerned with the data or its activities.
Financial bookkeeping process begins from the process:
1. Clarifying the process of transaction
At this stage the perpetration of a division of an organization or company transactions into particular kinds predetermined.
An example is the division of transactions into sales, purchases, cash disbursements, cash receipts and other.
2. The process of recording and summarizing
After conducting further data clarifying is taking notes. Enter transactions into the journal proper and correct sequence of events in accordance with the transaction. Sources that can be used as evidence such as receipts, bills, notes, receipts and so forth.
Once the transaction is inputted in the next journal enter the journal ledger periodically.
3. Penginterpretasikan process and report
After the second process runs, the final process is to make the conclusion of the activities or previous financial reporting.
Of financial statement information, one can find out what happened to the company, whether it is in accordance with the company's objectives and the information can be a reference or guideline for the management for decision making.
B. Tips on how to practically in the books
In a practical way important bookkeeping done by business owners, because bookkeeping is vital for the survival of a business venture.
Here are 10 tips, practical ways business owners in financial accounting:
1. Undertake preparation of cash flow projections before starting the business.
It can be used to see the prospects of the business. And also prepare capital reserves greater than the required capital assumptions in the projections The cash flow. This was done to anticipate the unexpected in your business on a business trip.
2. Recording transactions should always be done (update).
Recording transactions should always be done every kejadiaanya and one should not miss transactions to be recorded. If this is done the information about the business activities can be obtained.
3. 2 Create and prepare the books, ie books and book revenue expenditure. The easiest way to look at the financial position.
4. Do not mix with the corporate finance personal finances.
Distinction or separation including corporate accounts with account private. No matter how small your company, do not mix the mortar around the financial activities with private companies. This is done so that the financial information company describes the company's actual financial activity.
5. Each transaction must be recorded no proof.
Recording of the transaction recorded shall be accompanied by evidence of a bill, invoice, receipts and other- other. This was done as a control over the transaction records of authentic evidence. This evidence would be useful if the examination, for example in terms of tax and audit. Without proof of transaction, financial accounting is considered invalid.
6. Forms manufacture special.
It is used for ease of recording, for example, for routine expenditures using the form yellow, green income and so forth.
7. Placement of special files for each transaction.
How this is done to separate placement transaction files to make it look neat and easily in terms of search. Placement separated file include: file sales, purchases, bank proof in and out, in and out of cash evidence and others.
8. Make a list and take into account depreciation or depreciation of company assets such as buildings, vehicles, equipment and supplies company. For the sake of simplicity, depreciation expense is calculated only once a year. Depresianya rules must comply with the rules of taxation.
For example: for the method of calculation using the straight-line method.
9. Make sure each reporting period include: balance sheet, profit and loss, capital, cash flow, sales, accounts receivable, purchasing, accounts payable and inventory reports. With the making of the report, business owners can continue to monitor the development of their business every month.
10. Consultation with accountants and tax. Consult with accountants and tax if feeling inadequate in terms of the report. As it aims to assist business owners in financial statement analysis
Referensi : http://pengusahamuslim.com/10-tips-cara-1657
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