Analisa Transaksi di dalam Akuntansi
(Sumber: Ms. Arum, Akuntan Les Teach, for class XI IPS semester 1)
A. Pengertian Analisis transaksi, yakni menganalisa transaksi keuangan yang menyebabkan perubahan terhadap aktiva, hutang, modal
B. Perubahan-perubahan tersebut dapat terjadi:
1. Antara Aktiva dengan aktiva
2. Antara Aktiva dengan utang
3. Antara Aktiva dengan modal
C. Contoh:
Bejo pada tanggal 1 Desember 1989 membuka perusahaan angkutan dengan nama “Andongan Carteran.” Selama bulan Desember 1989 telah terjadi transaksi sebagai berikut:
Des.
2. Bejo mendepositokan yangnya ke Bank Jatim sebesar Rp 30,000,000 sebagai modal usaha.
3. Dibeli dua buah kendaraan andongan sesharga Rp 22,000,000 dibayar dengan cek Bank Jatim.
4. Diambil dari Fa. “Pertamurah” berupa minyak solar dan minyak pelumas Rp 160,000 dibayar akhir tahun.
7. Pengiriman barang-barang milik Toko “Sumber Dhuwit” telah selesai. Biaya yang diperhitungkan Rp 400,000.]
11. Dibayar sewa garasi untuk bulan Desember Rp 120,000.
15. Diterima tunai dari pelanggan Rp 500,000.
17. Diterima tagihan rekening service kendaraan dari bengkel “Kantil” Rp 450,000
19. Diterima tunai dari pelanggan Rp 500,000
21. Diterima dari Toko “Sumber Dhuwit” sebagai pelunasan utangnya.
24. Dibayar biaya iklan untuk bulan Desember Rp 54,000.
25. Diterima dari pelanggan Rp 1,250,000.
26. Diambil uang tunai perusahaan untuk keperluan pribadi Bejo sebesar Rp 500,000.
29. Dibayar gaji pegawai bulan Desember Rp 640,000.
30. Dibayar utang kepada Fa. “Pertamurah” Rp 160,000
31. Persediaan solar dan minyak pelumas Rp 60,000
Analisis “Andongan Cateran”
· Desember 1, analisanya:
Kas = +
Modal =+ →modal Bejo
Aktiva lancer berupa kas bertambah sebesar Rp 30,000,000 di imbangi dengan bertambahnya modal yakni modal Bejo sebesar Rp 30,000,000.
· Desember 3, analisanya:
Kendaraan =+
Kas =-
Aktiva tetap berupa kendaraan bertambah sebesar Rp 22,000,000 diimbangi dengan berkurangnya kas sebesar Rp 22,000,000
· Desember 7, analisanya
Piutang usaha =+
Modal =- pendapatan angkutan
Aktiva lancar berupa piutang usaha bertambah sebesar Rp 400,000 diimbangi dengan bertambahnya modal yakni pendapatan angkutan sebesar Rp 400,000
· Desember 11, analisanya:
Kas = +
Modal = - → beban sewa
Aktiva lancar yang berupa kas berkurang sebesar Rp 120,000 diimbangi dengan berkurangnya modal yakni beban sewa sebesar Rp 120,000.
· Desember 15, analisanya:
Kas =+
Modal =+ → modal pendapatan angkutan
Aktiva lancar yang berupa kasbertambah sebesar Rp 500,000 diimbangi dengan bertambahnya modal yakni pendapatan angkutan sebesar Rp 500,000.
· Desember 17, analisanya:
Kas = -
Modal = - → beban service
Aktiva lancar berupa kasberkurang sebesar Rp 450,00 diimbangi dengan berkurangnya modal yakni beban servis sebesar Rp 450,00.
· Desember 19, analisanya:
Kas = +
Modal = + → pendapatan angkutan
Aktival lancar yang berupa kas bertambah sebesar Rp 600,000 diimbangi dengan bertambahnya modalyakni pendapatan akungkutan sebesar Rp 600,000.
· Desember 21, analisanya:
Kas =+
Piutang Usaha =-
Aktival lancar yang berupa kas bertambah sebesar Rp 400,000 diimbangi dengan berkurangnya aktiva lancar yakni piutang usaha sebesar Rp 400,000.
· Desember 24, analisanya:
Kas = -
Modal = - → beban iklan
Aktival lancar yang berupa kas berkurang sebesar Rp 54000 diimbangi dengan berkurangnya modal yakni beban iklan sebesar Rp 54,000.
· Desember 25, analisanya:
Kas = +
Modal = + → pendapatan angkutan
Aktival lancar yang berupa kas bertambah sebesar Rp 1,250,000 diimbangi dengan bertambahnya modalyakni pendapatan akungkutan sebesar Rp 1,250,000.
· Desember 26, analisanya:
Kas = -
Modal = - → Prive Bejo
Aktival lancar yang berupa kas berkurang sebesar Rp 500,000 diimbangi dengan berkurangnya modalyakni prive Bejo sebesar Rp 500,000.
· Desember 29, analisanya:
Kas = -
Modal = - → beban gaji
Aktival lancar yang berupa kas berkurang sebesar Rp 640,000 diimbangi dengan berkurangnya modalyakni beban gaji Rp 640,000.
· Desember 19, analisanya:
Kas =-
Utang Usaha = -
Aktival lancar yang berupa kas berkurang sebesar Rp 160,000 diimbangi dengan bertambahnya utang sebesar Rp 160,000.
· Desember 31, analisanya:
Beban pengurangan Perlengkapan = +
Perlengkapan = -
Beban pengurangan yang berupa perlenglapan bertambah sebesar Rp 60,000 diimbangi dengan berkurangnya perlengkapan sebesar Rp 60,000.IN ENGLISH (with google translate Indonesian-english)
Transaction Analysis in Accounting
(Source: Ms. Arum, Teach Accountants Lesson, for class XI IPS semester 1)
A. Definition of transaction analysis, which analyzes the financial transactions that led to changes in the assets, liabilities, capital
B. These changes may occur:
1. Assets with assets between
2. Between assets with debt
3. Between the capital assets
C. Example:
Bejo on December 1, 1989 opening date of the transport company by the name "Andongan Chartering." During the month of December 1989 there has been a transaction as follows:
December2. Unfortunately Bejo deposit to Bank of East Java at Rp 30,000,000 as venture capital.
December 3. Purchased two vehicles andongan sesharga Rp 22,000,000 paid by check Bank of East Java.
December 4. Taken from the Fa. "Pertamurah" in the form of diesel oil and lubricating oil Rp 160.000 paid late.
December 7. Delivery of goods shop owned by "Source Dhuwit" has been completed. The cost is calculated Rp 400.000.
December 11. Paid rent for the month of December garage Rp 120,000.15. Cash received from customers Rp 500,000.
December 17. Bills received from the service vehicle repair shop "kantil" Rp 450.00019. Cash received from customers $ 500.000
December 21. Received from the shop "Source Dhuwit" as repayment of debts.24. Paid advertising costs for the month of December Rp 54.000.
December 25. Received from customers $ 1,250,000.
December 26. Taken corporate cash for personal use Bejo of Rp 500.000.
December 29. Salaries are paid Rp 640 000 in December.
December 30. Debt payable to the Fa. "Pertamurah" Rp 160.00031. Supplies of diesel and lubricating oil Rp 60.000
Analysis "Andongan Cateran"
• December 1, the analysis:
Cash = +
capital = +→capital Bejo
Lancer in the form of cash assets increased by Rp 30,000,000 in Balance with the capital increase Bejo capital of Rp 30,000,000.
• December 3, the analysis:
Vehicle = +
Cash = -
Fixed assets in the form of vehicles increased by Rp 22,000,000 offset by reductions in cash amounting to Rp 22,000,000
• December 7, the analysis
Accounts receivable = +
Capital = -
freight revenueCurrent assets in the form of accounts receivable increased by Rp 400.000 offset by the capital increase transportation revenue of Rp 400.000
• December 11, his analysis:
Cash = +
Capital = - → lease expense
Current assets in the form of cash was reduced by Rp 120.000 offset by reductions in the capital lease expense amounting to Rp 120.000.
• December 15,
his analysis:
Cash = +
capital = +→capital transportation revenue
Current assets in the form of cash amounting to Rp 500.000 grew offset by the capital increase transportation revenue of Rp 500.000.
• December 17, his analysis:
Cash = -
Capital = - → load service
Current assets in the form of cash was reduced by Rp 450.00 offset by reductions in the burden of servicing the capital of Rp 450.00.
• December 19, his analysis:
Cash = +
Capital = + → freight revenue
increases assets smoothly in the form of cash amounting to Rp 600.000 offset by the increase in capital revenue of Rp 600.000 transportation.
• December 21, his analysis:
Cash = +
Accounts Receivable = -
increases assets smoothly in the form of cash amounting to Rp 400.000 offset by reductions in accounts receivable current assets which amounted to Rp 400.000.
• December 24, his analysis:
Cash = -
Capital = - → ad load
smoothly assets in the form of cash was reduced by Rp 54 000 is offset by reduced advertising expense that is capital of Rp 54.000.
• December 25, his analysis:
Cash = +
Capital = + → freight revenue
increases assets smoothly in the form of cash amounting to Rp 1,250,000 offset by increase in the capital income of Rp 1,250,000 akungkutan.
• December 26, his analysis:
Cash = -
Capital = - → Prive Bejo
smoothly assets in the form of cash was reduced by Rp 500.000 offset by reductions in the capital of Rp 500.000 Bejo prive.
• December 29, his analysis:
Cash = -
Capital = - → salaries
smoothly assets in the form of cash was reduced by Rp 640.000 offset by reductions in the capital of Rp 640.000 salaries.
• December 19, his analysis:
Cash = -
Payable = -
smoothly assets in the form of cash was reduced by Rp 160.000 offset by increasing debt of Rp 160.000.
• December 31, his analysis:
Load reduction = +
Equipment = -
Load reduction of equipment increased by Rp 60.000 offset by reductions in equipment amounting to Rp 60.000.
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