Definisi Akun di dalam akuntansi
(Sumber Pertama: Feryanto, Agung. 2012. Ekonomi untuk SMA/MA Kelas XI.Klaten:Intan Pariwara. Dan sumber Kedua: Ms. Emy. Akuntansi Teach, for class XI IPS semester 1)
1. Akun, yakni nama satuan yang harus dicatat akibat transaksi
a. Akun Riil (Neraca), sifatnya oernabeb (tetap berkelanjutan adan satu periode pembukuan ke periode pembukuan berikutnya)
1) Harta/ Aktiva (Assets), yakni setiap sumber daya yang dimiliki perusahaan yang berguna pada waktu sekarang dan waktu yang akan mendatang
a) Harta Lancar (Current Assets), yakni harta tersebut dapat berubah dalam waktu kurang dari satu tahun
I. Kas (Cash), yakni jumlah uang tunai yang tersedia ditangan (cash onhand) atau di bank (cash in bank) dicairkan menjadi uang tunai. Misalnya: uang tunai, cek dan giro bank kecuali deposito.
II. Surat-surat berharga (marketable securities), yakni saham atau obligasi yang dimiliki perusahaan- perusahaan dan setiap saat siap diperjualbelikan. Misalnya saham dan obligasi.
III. Piutang Wesel (notes receivable), yakni hak tagih atas janji tertulis yang menyatakan sanggup untuk membayar pada waktu tertentu dengan jumlah tertentu.
IV. Piutang usaha (account receivable), yakni tagihan kepada pihak lain akibat penjualan barang atau jasa secara kredit.
V. Persediaan barang dagangan (merchandise inventory), yakni jumlah barang yang dibeli perusahaan untuk dijual kembali dengan tujuan mencari laba.
VI. Perlengkapan (supplies), yakni sejumlah barang dalam kegiatan usaha, cirri utama adalah proses pemakaiannya sekaligus habis, penggunaan relative singkat, kurang dari setahun. Misalnya: perlengkapan toko dan perlengkapan kantor.
VII. Beban dibayar dimuka (prepaid expenses), yakni beban yang dikeluarkan tetapi belum dianggap sebagai beban selama hasil yang diperoleh dari pengeluaran beban tersebut belum dimanfaatkan. Misalnya: asuransi dibayar dimuka dan sewa dibayar dimuka.
VIII. Pendapatan yang masih harus diterima (accrued revenues), yakni pengorbanan berupa jasa yang waktu sudah berlalu tetapi imbalan jasanya belum diterima. Misalnya: bunga yang masih harus diterima (accrued interest receivable).
b) Harta investasi (Investment Assets), yakni penanaman modal dalam jangka panjang (lebih dari satu tahun) terhadap perusahaan lain, misalnya investasi dalam saham (investment in stoc), investasi dalam obligasi (investment in bond)
c) Harta Tetap Berwujud (Tangible Fixed Assets), yakni harta kekayaan perusahaan digunakan untuk operasional usaha. Bersifat relative tetap dan jangka waktu pemakaiannya tahan lama.
I. Peralatan (Equipment), yakni harta digunakan untuk operasional perusahaan yang manfaat pemakaiannya relative lama.
II. Bangunan (Building), yakni bangunan yang siap digunakan untuk operasional usaha.
III. Akumulasi penyusutan harta tetap (accumulated deprecration of fixed assets), yakni pengelompokan nilai penyusutan aktiva tetap akibat manfaatnya berkurang setiap kali digunakan.
IV. Tanah (Land), yakni tanah tempat usaha.
d) Harta Tetap Tak Berwujud (Intangible Fixed Assets), yakni berupa hak perusahaan yang nilainya cukup berarti.
I. Goodwill, yakni nama baik perusahaan yang merupakam suatu kelebihan untuk memperoleh laba.
II. Paten (Patents), yakni hak memproduksi atau memnggandakan suatu penemuan.
III. Hak cipta (copyrights), yakni hak yang diberikan kepada seseorang karena menciptakan sesuatu.
IV. Hak monopoli usaha (franchise), hak kepada seseorang atau perusahaan untuk menggunakan barang atau nama pemberi hak.
V. Merek Dagang (trade mark)
e) Harta lain-lain (The Other Assets), yakni harta tetap perusahaan yang belum atau tidak digunakan dalam operasional perusahaan.
2) Kewajiban atau utang (Liabilities), yaknni utang perusahaaan yang harus dibayar kepada pihak lain dalam jangka waktu tertentu.
a) Kewajiban lancar (Current Liabilities) atau utang jangka pendek (short term liabilities), yakni utang yang harus dilunasi dalam jangka waktu kurang dari satu tahun.
I. Utang wesel (notes payable), yakni surat janji pengakuan bersedia untuk membayar sejumlah uang tertentu pada waktu tertentu kepada siapa saja yang tercantum dalam surat tersebut atau yang ditunjuk.
II. Utang dagang (account payable), yakni segala pembelian barang dagangan maupun barang yang digunakan untuk operasional usaha secara kredit.
III. Beban yang masih harus dibayar (accrued expenses), yakni kewajiban yang timbul karena perusahaan telah menerima jasa dari pihak lain pada waktu satu periode tetapi belum dibayar. Contoh: utang gaji, utang pajak, dan utang bunga.
IV. Pendapatan diterima dimuka (un earned revenue), yakni kewajiban yang timbul karena perusahaan menerima yang lebih dahulu sedangkan penyerahan barang atau jasa dilakukan pada periode mendatang. Contoh: sewa diterima dimuka dan komisi diterima dimuka.
b) Kewajiban jangka panjang (Long term Liabilities), yakni utang yang akan dilunasi dalam jangka waktu lebih dari satu tahun dengan pembayaran baik diangsur maupun sekaligus.
I. Utang obligasi (bond payable), yakni kewajiban yang timbul karena perusahaan menerbitkan surat-surat obligasi.
II. Utang Hipotek (mortage payable), yakni kewajiban yang harus dijamin dengan harta tidak bergerak, misalnya tanah dan bangunan.
III. Kredit Investasi, yakni kewajiban yang timbul karena perusahaan memperoleh pinjaman dari pihak lain untuk melakukan investasi.
c) Kewajiban lain-lain (other liabilities), yani utang yang tidak dapat secara layak diklasifikasikan sebagai kewajiban lancar maupun kewajiban jangka panjang. Misal: utang kepada pemilik saham.
3) Modal (Capital), yakni kekayaan pemilik (Owners equity) dalam perusahaan yaitu sebesar selisih antara total aktiva dengan kewajiban perusahaan. Modal untuk perusahaan perseroan disebut kekayaan pemegang saham (stock holders equity). Contoh akun modal: modal pribadi, modal saham, laba yang ditahan, modal simpanan.
b. Akun Nominal atau Laporan Laba/ Rugi, yakni terdiri dari akun pendapatan dan akun beban.
1) Pendapatan (Income/ Revenue), yakni penambahan kotor terhadap modal sebagai hasil kegiatan perusahaan.
a) Pendapatan operasional (operating Income), yakni pendapatan dari kegiatan usaha utama, misalnya:
I. Pendapatan jasa (fees income) dan
II. Penjualan barang dagangan (sales income)
b) Pendapatan lain-lain (the others income), yakni perolehan hasil diluar pendapatan operasional, ,missal:
I. Pendapatan sewa (rent income) dan
II. Penjualan aktiva tetap (gam on sales of fixed assets)
2) Beban (Expenses), yakni seluruh pengorbanan untuk memperoleh pendapatan
a) Beban Operasional (Operating Expenses), yakni beban yang dikeluarkan untuk memperoleh pendapatan operasional, missal:
I. Pembelian barang dagangan (purchases),
II. Beban gaji (salaries expanses)
III. Beban penyusutan gedung (depreciation of expenses building)
IV. Beban Iklan (adversiting expenses), dan
V. Beban bermacam-macam (miscellaneous expenses)
b) Beban lain-lain, yakni pengorbanan perusahaan yang bukan untuk kebutuhan operasional usaha, missal:
I. Beban bunga (interest Expenses)
II. Kerugian atas penjualan (loss on sales)
IN ENGLISH (with google translate Indonesian-english)
Account definition in Accounting(Source One: Feryanto, the Great. Of 2012. Economics for SMA / MA Class XI.Klaten: Intan Pariwara. And the second source: Ms. Emy. Accounting Teach, for class XI IPS semester 1)
1. Account, the name of the unit that must be accounted for due to transactionsa. Real Accounts (Balance Sheet), its oernabeb (still ongoing adan an accounting period to the next accounting period)
1) Assets , the resources of any company that is useful in the present and the time will come
a) Current Assets , the property can be changed in less than one yearI.
I. Cash , which is the amount of available cash in hand (cash onhand) or in the bank (cash in bank) liquidated into cash. For example: cash, checks and bank accounts unless the deposit.
II. Securities (marketable securities), ie, stocks or bonds owned by the companies and at all times ready for commercial use. Such as stocks and bonds.
III. Notes receivable , namely the right to collect on a written promise stating able to pay at a certain time with a certain amount.
IV. Accounts receivable , which claims to other parties due to the sale of goods or services on credit.
V. Merchandise inventories , the amount of goods purchased for resale to the company's profit-making purposes.
VI. Supplies, the number of goods in business activities, the main hallmark is its use as well as the process runs out, the use of relatively short, less than a year. For example: store fixtures and office equipment.
VII. Expenses paid in advance (prepaid expenses), ie, expenses incurred but not yet considered a burden for the results obtained from the burden of expenditure has not been utilized. For example: prepaid insurance and prepaid rent.VIII. Revenue receivable (accrued revenues), the sacrifice of service time has passed but not yet accepted his services in return. For example: accrued interest (accrued interest receivable).
b) Property investment (Investment Assets), the investment in the long term (more than one year) to other companies, such as investing in stocks (investment in stoc), investment in bonds (investment in bond)
c) Tangible Fixed Assets , the company's property used for business operations. Are relatively fixed and durable usage period.
I. Equipment, which property is used for the benefit of the company's operational use is relatively long.
II. Building , the building ready for business operations.
III. Accumulated depreciation on fixed assets , the grouping of the depreciation of fixed assets due to reduced benefits each use.
IV. Land , which is the land where the business.
d) Intangible Fixed Assets , which is a right of firms whose value is quite significant.
I. Goodwill, which is a good name that has become an accepted company to earn excess profits.
II. Patents, namely the right to produce or memnggandakan an invention.
III. Copyright (copyrights), the rights granted to a person because it creates something.
IV. Monopoly business (franchise), the right to a person or company to use the goods or the provider's name right.
V. Trademark
e) Other Assets (The Other Assets), the company's fixed assets that have not or are not used in company operations.2) The obligation or debt (Liabilities), yaknni firms debt to be paid to the other party within a specified period.
a) Current liabilities or short-term debt , the debt to be repaid within a period of less than one year.
I. Debt notes (notes payable), the appointment letter recognition are willing to pay a certain amount of money at a certain time to anyone who is listed in or designated letter.
II. Payable (accounts payable), which all purchases of merchandise or goods used for the operations of the business on credit.
III. Accrued Expenses (accrued expenses), the obligations that arise because the company has received services from another party at one period but not yet paid.Example: pay debt, tax debt, and debt interest.
IV. Revenue received in advance (un earned revenue), the obligations arising from the company while receiving the first delivery of the goods or services performed in the coming period. Examples: rent received in advance and commission received in advance.
b) Long-term liabilities, the debt will be repaid within a period of more than one year with payments either in installments or all at once.
I. Bond debt (bonds payable), the obligations arising from the companies issuing bonds.
II. Mortgage debt (mortgage payable), the obligation to be secured by immovable property, such as land and buildings.
III. Investment Credit, the obligations arising from the company obtained a loan from another party to make an investment.
c) Other liabilities (other liabilities), service of debt that can not be properly classified as current liabilities and long-term liabilities. For example: a debt to shareholders.
3) Capital, the property owners (Owners equity) in a company that is equal to the difference between total assets with liabilities. Capital to liability company called shareholder wealth (stock holders equity). Examples of capital account: private capital, capital stock, retained earnings, capital savings.
b. Nominal Account or Profit / Loss, which consists of accounts of income and expense accounts.
1) Revenue (Income / Revenue), namely the gross additions to capital as a result of its activities.a) Operating income (operating income), the revenue from main business activities, for example:
I. Service revenue (fees income) and
II. Merchandise sales (sales income)
b) Other income (the others income), which is beyond the acquisition of operating income,, eg:
I. Rental income (rent income) and
II. Sales of fixed assets (gam on sales of fixed assets)2) Expenses , ie, all the sacrifice to earn incomea) Operating Expenses , the expenses incurred for operating income, eg:
I. Merchandise purchases (purchases),
II. Salaries (Salaries expanses)
III. Building depreciation expense
IV. Advertising Expense (adversiting expenses), and
V. Various loads (miscellaneous expenses)
b) Other expenses, the company is not a sacrifice for the operational needs of business, eg:
I. Interest expense
II. Losses on sales
1. Account, the name of the unit that must be accounted for due to transactionsa. Real Accounts (Balance Sheet), its oernabeb (still ongoing adan an accounting period to the next accounting period)
1) Assets , the resources of any company that is useful in the present and the time will come
a) Current Assets , the property can be changed in less than one yearI.
I. Cash , which is the amount of available cash in hand (cash onhand) or in the bank (cash in bank) liquidated into cash. For example: cash, checks and bank accounts unless the deposit.
II. Securities (marketable securities), ie, stocks or bonds owned by the companies and at all times ready for commercial use. Such as stocks and bonds.
III. Notes receivable , namely the right to collect on a written promise stating able to pay at a certain time with a certain amount.
IV. Accounts receivable , which claims to other parties due to the sale of goods or services on credit.
V. Merchandise inventories , the amount of goods purchased for resale to the company's profit-making purposes.
VI. Supplies, the number of goods in business activities, the main hallmark is its use as well as the process runs out, the use of relatively short, less than a year. For example: store fixtures and office equipment.
VII. Expenses paid in advance (prepaid expenses), ie, expenses incurred but not yet considered a burden for the results obtained from the burden of expenditure has not been utilized. For example: prepaid insurance and prepaid rent.VIII. Revenue receivable (accrued revenues), the sacrifice of service time has passed but not yet accepted his services in return. For example: accrued interest (accrued interest receivable).
b) Property investment (Investment Assets), the investment in the long term (more than one year) to other companies, such as investing in stocks (investment in stoc), investment in bonds (investment in bond)
c) Tangible Fixed Assets , the company's property used for business operations. Are relatively fixed and durable usage period.
I. Equipment, which property is used for the benefit of the company's operational use is relatively long.
II. Building , the building ready for business operations.
III. Accumulated depreciation on fixed assets , the grouping of the depreciation of fixed assets due to reduced benefits each use.
IV. Land , which is the land where the business.
d) Intangible Fixed Assets , which is a right of firms whose value is quite significant.
I. Goodwill, which is a good name that has become an accepted company to earn excess profits.
II. Patents, namely the right to produce or memnggandakan an invention.
III. Copyright (copyrights), the rights granted to a person because it creates something.
IV. Monopoly business (franchise), the right to a person or company to use the goods or the provider's name right.
V. Trademark
e) Other Assets (The Other Assets), the company's fixed assets that have not or are not used in company operations.2) The obligation or debt (Liabilities), yaknni firms debt to be paid to the other party within a specified period.
a) Current liabilities or short-term debt , the debt to be repaid within a period of less than one year.
I. Debt notes (notes payable), the appointment letter recognition are willing to pay a certain amount of money at a certain time to anyone who is listed in or designated letter.
II. Payable (accounts payable), which all purchases of merchandise or goods used for the operations of the business on credit.
III. Accrued Expenses (accrued expenses), the obligations that arise because the company has received services from another party at one period but not yet paid.Example: pay debt, tax debt, and debt interest.
IV. Revenue received in advance (un earned revenue), the obligations arising from the company while receiving the first delivery of the goods or services performed in the coming period. Examples: rent received in advance and commission received in advance.
b) Long-term liabilities, the debt will be repaid within a period of more than one year with payments either in installments or all at once.
I. Bond debt (bonds payable), the obligations arising from the companies issuing bonds.
II. Mortgage debt (mortgage payable), the obligation to be secured by immovable property, such as land and buildings.
III. Investment Credit, the obligations arising from the company obtained a loan from another party to make an investment.
c) Other liabilities (other liabilities), service of debt that can not be properly classified as current liabilities and long-term liabilities. For example: a debt to shareholders.
3) Capital, the property owners (Owners equity) in a company that is equal to the difference between total assets with liabilities. Capital to liability company called shareholder wealth (stock holders equity). Examples of capital account: private capital, capital stock, retained earnings, capital savings.
b. Nominal Account or Profit / Loss, which consists of accounts of income and expense accounts.
1) Revenue (Income / Revenue), namely the gross additions to capital as a result of its activities.a) Operating income (operating income), the revenue from main business activities, for example:
I. Service revenue (fees income) and
II. Merchandise sales (sales income)
b) Other income (the others income), which is beyond the acquisition of operating income,, eg:
I. Rental income (rent income) and
II. Sales of fixed assets (gam on sales of fixed assets)2) Expenses , ie, all the sacrifice to earn incomea) Operating Expenses , the expenses incurred for operating income, eg:
I. Merchandise purchases (purchases),
II. Salaries (Salaries expanses)
III. Building depreciation expense
IV. Advertising Expense (adversiting expenses), and
V. Various loads (miscellaneous expenses)
b) Other expenses, the company is not a sacrifice for the operational needs of business, eg:
I. Interest expense
II. Losses on sales
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