LINKAGE OF JOURNALS, LEDGERS AND BALANCE SHEETS IN THE ACCOUNTING CYCLE

Nurhamidah Nurhamidah

Abstract


This research aims to analyze the interrelationship of journals, ledgers and balance sheets in the accounting cycle and their implications for the reliability of accounting information. This study used a qualitative approach with descriptive methods. Data obtained through literature studies, document analysis. Data analysis was carried out by examining the flow of recording, consistency between stages, and the control function in the accounting cycle. The results showed that the journal served as the basis for recording transactions that determined the precision of the general ledger, while the balance sheet served as a verification and control tool to ensure the balance of the records. The interrelationships of the three components are sequential and interdependent. The reliability of accounting information is largely determined by the accuracy of the initial recording and the conceptual understanding of accounting.


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DOI: https://doi.org/10.3059/insis.v0i0.29315

DOI (PDF): https://doi.org/10.3059/insis.v0i0.29315.g14914

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