Contoh Teks Prosedur Bahasa Inggris Tema Akuntansi: How to Record a Simple Cash Transaction

Good morning, students.

Silakan mulai salin contoh teks prosedur dalam bahasa Inggris ini ke dalam buku masing-masing mulai dari teks di bawah ini:

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How to Record a Simple Cash Transaction

Objective:
This procedure explains how to record a simple cash transaction in a cash book.

Materials Needed:

  • Cash book (or a spreadsheet on a computer)
  • Transaction details (date, amount, description)

Steps:

  1. Open the Cash Book
    Start by opening your cash book. You can use a physical cash book or a spreadsheet program like Excel.

  2. Enter the Date
    In the first column, write the date of the transaction. Make sure to record the exact date when the transaction happened.

  3. Write the Description
    In the next column, write a brief description of the transaction. For example, if it is a sale, you can write "Cash Sale."

  4. Enter the Amount
    In the debit or credit column, write the amount of the transaction. If it’s cash received, write it in the debit column. If it’s cash paid, write it in the credit column.

  5. Calculate the Balance
    After entering the amount, calculate the new balance. Add the debit or subtract the credit from the previous balance.

  6. Check for Accuracy
    Review all the information you entered. Make sure the date, description, amount, and balance are correct.

  7. Save or Store the Cash Book
    If you are using a spreadsheet, save the file. If it’s a physical cash book, store it in a safe place.