In the world of accounting, information delivery has occurred is known as journals. Journal presenting financial information in the form of financial records.

Journal is a corporation tool for recording transactions in chronological order in order of time by show your account name and number. Listing of the journal aims to reduce errors and weaknesses of recording evidence of the transaction if it is done recording directly to the general ledger. In accounting, the journal is a Book of Original Entry.

The existence of the journal is not a source of recording the accounts of the transaction. Journal ease in recording account for journal analyzing the account that happens. Journals have the following functions.
a. recording function, namely the journal used to record transactions based on transaction evidence
b. historical function, namely the journal recorded chronologically by date of transaction
c. analysis functions, namely the journal used to record the results of the analysis of transactions evidence so clear where the credit or debit from an account that is affected
d. instructive function, namely orders for debiting or crediting accounts that affected their amounts
e. informative function, namely to provide information on transactions that occurred

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In accounting, the data used as the source of recording is in the form of evidence of the transaction. Evidence of the transaction is written evidence as a form of accountability for the occurrence of a transaction. Evidence of transactions used by companies as a source of accounting records. According to the source, evidence of transactions are distinguished as follows.

a. evidence of internal transactions
evidence of internal transactions is evidence that the transaction is made and intended for internal company. Some evidence of transactions which included evidence of internal transactions is as follows.
1. proof of cash inflows. Proof of cash inflows is proof of cash transactions that the company has earned cash. For example, revenue from ticket sales and payment of stationery sales.
2. proof of cash-out. Evidence of cash-out is testament to the transaction stating that the company has issued cash. For example, payment of salaries, debt, and operating costs.
3. memo. Memos are brief messages from one person to another within the scope of the company. For example, a memo from leaders to subordinates. Writing memos were short, clear and easily understood.

b. evidence of external transactions
evidence of external transactions are evidence of transactions involving parties outside the company. The existence of this external evidence because the company has transactions with outside parties. Some evidence, including evidence of external transactions is as follows.
1. invoice. Invoices are due proof of purchase or credit sales. In general, the invoice is made double. The first sheets supplied to the buyer and the second sheet for the company. Invoices given to the buyer called the purchase invoice. Invoices that stored by seller called sales invoice.
2. receipts. Receipt is a receipt for payment of a sum of money in cash. Receipt made by the party receiving the money for those who spend money. Receipt made duplicate. Part of the original receipt given to those who spend money and a copy kept by the party receiving the money as an archive.
3. memorandum. Memorandum is proof of the transaction provided by the seller to the buyer for the purchase of goods in cash. Memorandum serves as proof of expenditure of money by the buyer. Meanwhile, the memorandum to the seller serves as proof of receipt of money. Memorandum can be classified into two, namely debit and credit notes.
a. debit notes is evidence that the company issued to parties outside the company because there are goods that are damaged or not to order. This evidence is excluded if the buyer returns the purchased goods to the company.
b. Credit notes is transaction evidence issued by the company to outsiders because the company has received returned goods that have been sold due to damaged or not to order.
4. check. A warrant check is made by customers who have accounts at the bank for the bank to pay a sum of money written on the check sheet to the person named in the checks. Checks include proof of payment in cash transactions.

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Process of accounting records must be based on transactions that occur. Furthermore, the transaction is analyzed first before recording. Analysis of the transaction has a purpose, among others:
a. know the account that is affected by the transaction
b. determine the effect of transactions on the accounts and any changes
c. know the position of account that is affected by the transaction
d. know the value of the account that is affected by the transaction

Transactions arising from economic events that could affect the company’s finances. All transactions must be recorded to determine the company’s financial condition. Transaction records must be accompanied by proof of the transaction. Through the evidence of the transaction, the company can analyze transactions.

LISTING THE TYPES OF EVIDENCE
Evidence recording is derived from the transaction itself and its supporters, but there are also specially made by and for internal company.

A. Evidence of Internal Transactions
Evidence of internal transactions is evidence that particular transaction is made by internal and made for internal company. Which includes the internal evidence is as follows:

1. Proof of Cash Entry
Proof of cash entry is proof that the company has received money in cash.

2. Proof of Cash Out
Evidence of cash-out is proof that the company has spent the cash, such as the purchase with cash or payment of salaries, payment of debts or other expenses.

3. Memo
What is the memo? Memo is evidence of recording inter-section or manager with the parts that exist in an enterprise environment.

B. Evidence of External Transactions
Once you learn the evidence of internal transactions may have understood it, let’s continue our material evidence relating to the external transaction. Evidence of external transactions are evidence of recording transactions related to parties outside the company. Such as receipts, invoices, cash notes, debit notes, credit notes and checks.

1. Invoice
Invoice is proof of purchase or sale has occurred on credit. Invoice is made by the seller and given to the buyer. For vendor invoice received is called sales invoice. Usually the invoice made duplicate in accordance with needs. The first sheets to buyers, a second sheet for the seller and the third sheet to the archive.

2. Receipt
What is meant by receipt is proof of receipt of a sum of money signed by the recipient of money and handed over to a pay a sum of money.
Gazette of receipts consist of 2 parts, the right given to the party who pays and the left side who left behind called soice as a recipient money archives.
3. Memorandum
What is a memorandum? Memorandum is a proof of purchase of goods in cash. Memorandum prepared by the merchants and given to the buyer. Usually memorandum made duplicate, one copy to the buyer and the second sheet to the seller.

4. Debit Notes
Debit note is evidence the company has been debiting customers estimate caused by many things.

Debit note sent by the company to customers for returned items purchased, can be caused by damaged or not in accordance with the order and the seller agreed to return the goods received or the price reduced.

5. Credit Note
What is a credit note? Credit note is proof that the company had forecast crediting customers caused by many things. Credit note sent by the company to customers in respect of goods sold is not fit or is damaged, the seller agrees to accept the goods.

6. Check
Have you ever heard of what is meant by check? And have you ever seen how the shape? What is meant by check is an order made by a party who has an account at the Bank, for the Bank to pay some money to the party who his name listed in the check. The parties associated in the expenditure of checks are:
- The puller, namely those who issued and signed the check.
- The recipient, the party receiving the check payment.