APPLICATION OF ACCOUNTING CYCLE IN. TORA NUSANTARA

Riris Hilda Theresia

Abstract


In the running of a business need a nan-
cial statement with the aim of knowing the development of
a company's nancial position which will be followed up.
Financial statements must have been through some of the
relevant accounting cycle. The accounting cycle is a pro-
cess that starts the data processing of a transaction that
has evidence of a subsequent transaction in the journal,
and posting to general ledger trial balance made ??up be-
fore the adjustment, the adjusting entry, work sheet, which
contained three nancial statements, closing entries, and
made closing trial balance, adjusting entries returned, and
the analysis of those statements. Based on the results of
practical work done by the author during 14 days of infor-
mation obtained by the authors regarding the processing of
a transaction to the company's nancial statement presen-
tation. PT. Tora archipelago has been good enough in the
presentation of nancial statements in the presentation but
not using the standard accounting cycle and it is good to
have the job description of each accounting cycle to avoid
the risk of errors and the risk of manipulation of nancial
data

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