SIKLUS AKUNTANSI

1. Transaksi

2. Bukti Transaksi
- faktur
- kwitansi
- memo
- nota
- cek
- bilyet giro, dll

3. Jurnal
dibagi menjadi 2:
-jurnal umum
-jurnal khusus
  Jurnal Pembelian (Purchase Journal)
  Jurnal Penjualan (Sales Journal)
  Jurnal Kas Masuk (Cash Receipt Journal)
  Jurnal Kas Keluar (Cash Payment journal)

4. Buku Besar (Subsidiary Ledger)
- Buku Besar Pembantu Piutang (Receivable Subsidiary Ledger)
- Buku Besar Pembantu Hutang (Payable Subsidiary Ledger)

5. Jurnal Penyesuaian (Adjusting Entries)

6. Neraca Lajur (Work Sheet)
- Neraca Saldo (Trial Balance)
- Jurnal Penyesuaian (Adjusting Entries)
- Neraca Saldo Setelah Penyesuaian (Adjusted Trial balance)
-Laba Rugi (Profit and Loss)
- Neraca (Balance Sheet)

7. Laporan Keuangan (Financial Statement)
- Laporan Laba Rugi (Income Statement/Profit and Loss Statement)
- Laporan Perubahab Ekuitas (Ekuitas Statement/Capital Statement/Retained Earning Statement)
- Neraca (Balance Sheet)
- Arus Kas (Cash Flow)
- Catatan Atas Laporan Keuangan (Notes of Financial Statement)

8. Jurnal Penutup (Closing Entries)
- untuk menutup akun-akun nominal (Pendapatan & Beban-beban)

9. Neraca Saldo Setelah Penutupan (Trial Balance After Closing Entries)