Presentation

Name : Imelda Retnoningrum

Class : D3 Accounting 1b
Npm : 3183001

Ladies and Gentlemen, good morning.

 Today I would like to about my presentation is a general journal on accounting.

 Audience interested of my topis is The purpose of facilitating the transfer process of

transactive impact that occurred into on account according to the transaction.

Enjoy on my presentation !

In my presentation I have three parts, now let me begin by explaining I’d like to talk about:

1. first , Definition of general journal

2. Secondly, Basic principles of making general journal
3. And finally, The function of the general journal

Explanation of three parts in my topic on the presentation:

1) Definition of general journal

The general journal words comes from the french language(jour) which means day.
Public journals are special diaries or formulas that are used to record all transaction
activities in chronological order and in the order of date.

2) Basic principles of making general journal

a. Implementing identification , of proof of financial transaction conducted by the
company.
b. Choose an account of transaction, that is affected by the transaction that occur and
share it in the type of mode, debt,and property.
c. Selecting addition, or reduction of accounts related to the transaction.
d. Recording transaction, into the general journal in accordance with transaction
evidence.

3) The function of the general journal

a) The Historical Function
Each transaction is done chronologically, sequential according to the date of the
accurrence of transaction.
b) The Recording Function
The general journal should record each transaction that occurred in the company,
not to be not recorded.
 c) The Analysis Function
Shows that the recording of this journal is the result of the discharge and
discharge of the associated account and it’s account nominal.
d) The Informative Function
Of public journals provide information related to the transaction that occurred to
quickly recorded under the exsting description.

Conclusion of my topic: So public journals are journals that are used to place records for all
types of financial transaction evidence that arise as a result of various
corporate financial transactions in a certain period.