Code of accounts is a list of accounts systematically arranged using symbols letters, numbers, or a combination of both to facilitate the processing of financial data. On a system account, there should not be the same code to represent different account. When creating an account code, the accountant should notice some of the following:
1. allows the addition of new accounts in accordance with the needs of the company without changing the basic structure of the coding techniques
2. simplify the coding account
3. separate account code for each of the accounts in accordance with the level of liquidity
4. arrangement heed balance sheet and profit / loss.
Giving an account code commonly used in accounting is as follows:
1. Code number, is the technique of using the symbol digit coding (0-9). Encoding usually use numbers sequentially. Coding techniques can be used more than one digit. The code number can be divided into stelsel code and code blocks.
2. Letter code, coding is a technique that uses a symbol that has a specific meaning. Symbol font is used for the code name of the company, customers, suppliers, banks, and region. This technique is not tied to any particular order, but the principles of decency that possible overlapping code.
3. Code of numbers and letters, are coding techniques by combining letters and numbers to mark the account name. The combination is done by writing the letter in front of the number. However, there are some who write letters in the middle or back of the figures.
Rabu, 13 Maret 2013
