A. What is a Journal?
A journal is a detailed account that records all the financial transactions of a
business, to be used for future reconciling of and transfer to other official
accounting records, such as the general ledger. A journal states the date of a
transaction, which accounts were affected, and the amounts, usually in a doubleentry bookkeeping method.
Journal is one of the media that aims to convey information in the form of article
writing. Examples of journals are numerous and we will deliver them in full.
Understanding of the journal itself is a scientific paper that has quite extensive
discussion content with solid content. Generally the number of journal pages has
only 6 to 8 pages. With each page has a discussion that contains. There are
several types of journals that are often used, such as school journals, popular
journals and many others. Each type has a slightly different function and method.
The purpose of keeping a journal is to be used as a media to develop scholarship
from several studies that have been conducted. Can also be a reference material in
conducting research.
B. Understanding Journals
For accounting purposes, a journal is a physical record or digital document kept
as a book, spreadsheet or data within accounting software. When a business
transaction is made, a bookkeeper enters the financial transaction as a journal
entry. If the expense or income affects one or more business accounts, the journal
entry will detail that as well. Journaling is an essential part of objective recordkeeping and allows for concise review and records-transfer later in the accounting
process. Journals are often reviewed as part of a trade or audit process, along with
the general ledger.
C. Journal forms (daily)
a. General Journal
general journal is the first record of transactions that occur by
debiting or crediting estimates that are historical and chronological. Public
journals are also a special form used to record every record of recording in
the form of debiting and crediting in a coherent manner and contain
explanations related to the transaction. Form or journal book format as a
place to record transactions at each company may be different.
b. Special Journal
Special journals are journals used to record special transactions in
companies related to sales and purchases. Because they only record
transactions
provided,
these
journals
will
be
separated
from
general
journals. Transactions provided by special journals are usually transactions
that occur frequently and are impractical to post many times. Special
journals that are usually owned by trading companies include:
1. Journal of sales
2. Journal of purchase
3. Journal of cash receipts
4. Journal of cash disbursements
5. Journal of sales returns
6. Journal of purchase returns.
c. Journal adjustments
Definition An adjustment journal is a journal created at the end of
a period to adjust an account balance that has not been appropriate, such as
the accrual and deferal balance. Journal adjustments to adjust journal
entries that are not yet appropriate
d. Closing Journal
Definition A closing journal is a journal created at the end of the
period to close or make a zero balance on income accounts, profit / loss
account expense accounts, prizes and so on. Accounts that require closing
journals are accounts that are included in the profit / loss account group.
e. Turning Journal
Whereas a reversing journal is a journal created at the beginning of
a period to reverse certain adjusting entries. Illustrations of these journals
will be presented in later chapters in this book.
D. Stucture journal
1. Title
2. Abstract
3. Introduction
4. Materials and Methods
5. Results
6. Discussion
7. Conclusions
8. Bibliography
9. reference
E. Example of journal
EFFORTS TO INCREASE THE UNDERSTANDING OF READING DIRECTED
READING THINKING ACTIVITY (DRTA) IN CLASS XI STUDENTS OF SMA
NEGERI 2 KUTACANE
Abstract: This study aims to: (1) Improve reading comprehension of Grade XI students
SMA by using the strategy of Directed Reading Thinking Activity (DRTA), (2) Improving
student activeness after participating in reading comprehension learning using strategies
DRTA. The results of data analysis showed that there was a significant increase in
reading comprehension of students. This can be seen from the average student test results;
Average grade grade
in the Pre-test was 65.92, the average value of the class in the first cycle was 72.19 and the
average value
the class in cycle II is 78.33. The main factor of improving learning outcomes is this
students' interest in learning reading comprehension by applying DRTA strategies
Based on this data, it can be concluded that learning by using strategies
DRTA can improve student reading comprehension and the learning process more
a lot of fun. It is hoped that the results of this study can be input for language teachers
English in choosing and developing media and appropriate learning strategies related
by learning to read skills (Reading Skill) in High School.
Keywords: English, reading comprehension strategies directed reading thinking activity
PRELIMINARY
English is a tool for communicate verbally and in writing. Communicating is understanding
and express information, thoughts, feelings, and develop science, technology and culture.
Ability communicate in the fullest sense is the ability to discourse, i.e. the ability to
understand and / or produce realized oral and / or written texts in four language skills, that is,
listen, talk, read, and write. These four skills are what used to respond or create
discourse in social life. By because of that, English subjects directed to develop these skills so
that graduates able to communicate and have deep discourse English in a certain level of
literacy. The purpose of teaching foreign languages in generally makes students have the
ability to communicate with native speakers and target language or at least you
cancommunicate verbally with others participant. But this goal can be adjusted
with the needs of the organizing institution