Persamaan Dasar Akuntansi
(Sumber: Ms. Arum, Accounting Teach. Favorit Course.2011.)
A. Pengertian, persamaan dasar akuntansi adalah suatu media yang digunakan untuk mencatat transaksi keuangan yang menyebabkan perubahan terhadap harta, utang, dan modal.
B. Perubahan-perubahan tersebut dapat terjadi:
1. Antara Harta dengan aktiva (cash).
2. Antara harta dengan utang (kredit).
3. Antara harta dengan modal (kas bertambah, modal bertambah).
C. Contoh: buatlah persamaan dasar akuntansi dari Kantor akuntan Publik Paijo, bulan Januari 2010.
Januari 2010.
1. Paijo menginvestasikan uang Rp 7,500,000.00 ke perusahaan.
3. Perusahaan membeli computer, printer dan alat-alat perkantoran lainnya Rp 5,000,000.00.
5. Dibeli kertas, tinta, dan barang habis pakai perkantoran lainnya Rp 300,000.00 tunai.
9. Dibayar sewa rumah untuk kantor bulan ini Rp 600,000.00.
9. Diterima, uang jasa pemeriksaan audit, dari Perusahaan Pertamini sebesar Rp 3,000,000.00.
15. Dikirim faktur pemeriksaan sebesar Rp 2,500,000.00 kepada Perusahaan Manan.
17. Dibayar gaji dua orang asisten Rp 1,000,000.00.
23. Dibayar rekening listrik, air, dan telepon kantor Rp 250,000.00.
23. Dibayar cicilan pertama, utang pembelian alat perkantoran Rp 1,000,000.00.
31. Jumlah barang habis pakai perkantoran yang dipakai selama satu bulan seharga Rp 100,000.00.
KANTOR AKUNTAN PAIJO
PERSAMAAN DASAR AKUNTANSI
PER 31 JANUARI 2010
Tgl/ Date | AKTIVA (ASSETS) | PASSIVA | Keterangan (Note) | ||||
KAS (CASH) | PIUTANG USAHA (account receivable) | BHP Perkantoran (office supplies) | Alat Perkantoran (office of equipment) | Utang usaha (account payable) | Modal Paijo (Paijo of Capital) | ||
1. 3. | Rp 7,500,000.00 (Rp 1,000,000.00) | - - | - - | - Rp 5,000,000.00 | - Rp 4,000,000.00 | Rp 7,500,000.00 | Modal awal (First of Capital) |
5. | Rp 6,500,000.00 (Rp 300,000.00) | - - | - Rp 300,000.00 | Rp 5,oo0,000.00 - | Rp 4,000,000.00 - | Rp 7,500,000.00 - | |
9. | Rp 6,200,000.00 (Rp 600,000.00) | - - | Rp 300,000.00 - | Rp 5,00,000.00 - | Rp 4,000,000.00 - | Rp7,500,000.00 (Rp 600,000.00) | Beban Sewa (Rent) |
9. | Rp 5,600,000.00 Rp 3, 00,000.00 | - - | Rp 300,000.00 - | Rp 5,000,000.00 - | Rp 4,000,000.00 - | Rp 6,900,000.00 Rp 3, 00,000.00 | Pendapatan jasa (Fees Income) |
15. | Rp 8,600,000.00 - | - Rp 2,500,000.00 | Rp 300,000.00 - | Rp 5,000,000.00 - | Rp 4,000,000.00 - | Rp 9,900,000.00 Rp 2,500,000.00 | Pendapatan jasa (fees income) |
17. | Rp 8,600,000.00 (Rp 1,000,000.00) | Rp 2,500,000.00 - | Rp 300,000.00 - | Rp 5,000,000.00 - | Rp 4,000,000.00 - | Rp 12,400,000.00 (Rp 1,000,000.00) | Beban gaji (Salaries expense) |
23. | Rp 7,600,000.00 (Rp 250,000.00) | Rp 2,500,000.00 | Rp 300,000.00 | Rp 5,000,000.00 | Rp 4,000,000.00 | Rp 11,400,000.00 (Rp 250,000.00 | Beban listrik, dll (miscellaneous expense) |
23. | Rp 7,350,000.00 (Rp 1,000,000.00) | Rp 2,500,000.00 - | Rp 300,000.00 - | Rp 5,000,000.00 - | Rp 4,000,000.00 (Rp 1,000,000.00) | Rp 11,150,000.00 - | |
31. | Rp 6,350,000.00 - | Rp 2,500,000.00 - | Rp 300,000.00 (Rp200,000.00) | Rp 5,000,000.00 - | Rp 3,000,000.00 - | Rp 11,150,000.00 (Rp 200,000.00) | BAP Perkantoran ( depreciation of expense supplies) |
Rp 6,350,000 | Rp 2,500,000.00 | Rp 100,000.00 | Rp 5,000,000.00 | Rp 3,000,000.00 | Rp 10,950,000.00 | ||
IN ENGLISH (with google translate Indonesian-english)
The Accounting Equation
(Source: Ms. Arum, Accounting Teach. Favorites Course.2011.)
A. Understanding, the basic accounting equation is a medium thatis used to record financial transactions that led to changes to assets, debt, and capital.
B. These changes may occur:
A. Between Assets with assets (cash).
2. Between assets with debt (credit).
3. Between the capital assets (cash increases, capital increases).
C. Example: create a basic accounting equation of the Office of the Public accountants Paijo, the month of January 2010.
January 2010.
A. Rp 7,500,000.00 Paijo invest money into the company.
3. Companies buy computers, printers and other office tools Rp5,000,000.00.
5. Bought the paper, ink, and other office consumables Rp300,000.00 in cash.
9. Rent paid for office this month Rp 600,000.00.
9. Received, audit inspection fees, of the Company amounting toRp 3,000,000.00 Pertamini.
15. Checks are sent an invoice to the Company amounting to Rp2,500,000.00 Manan.
17. Two assistants are paid a salary of Rp 1,000,000.00.
23. Paid electricity bills, water, and telephone office Rp 250,000.00.
23. The first installment is paid, the debt of Rp 1,000,000.00purchase of office equipment.
31. The number of office consumables used for a month at Rp100,000.00.
ACCOUNTING FIRM PAIJO
BASIC ACCOUNTING EQUATION
AS OF 31 JANUARY 2010
(Source: Ms. Arum, Accounting Teach. Favorites Course.2011.)
A. Understanding, the basic accounting equation is a medium thatis used to record financial transactions that led to changes to assets, debt, and capital.
B. These changes may occur:
A. Between Assets with assets (cash).
2. Between assets with debt (credit).
3. Between the capital assets (cash increases, capital increases).
C. Example: create a basic accounting equation of the Office of the Public accountants Paijo, the month of January 2010.
January 2010.
A. Rp 7,500,000.00 Paijo invest money into the company.
3. Companies buy computers, printers and other office tools Rp5,000,000.00.
5. Bought the paper, ink, and other office consumables Rp300,000.00 in cash.
9. Rent paid for office this month Rp 600,000.00.
9. Received, audit inspection fees, of the Company amounting toRp 3,000,000.00 Pertamini.
15. Checks are sent an invoice to the Company amounting to Rp2,500,000.00 Manan.
17. Two assistants are paid a salary of Rp 1,000,000.00.
23. Paid electricity bills, water, and telephone office Rp 250,000.00.
23. The first installment is paid, the debt of Rp 1,000,000.00purchase of office equipment.
31. The number of office consumables used for a month at Rp100,000.00.
ACCOUNTING FIRM PAIJO
BASIC ACCOUNTING EQUATION
AS OF 31 JANUARY 2010
Tgl/ Date | AKTIVA (ASSETS) | PASSIVA | Keterangan (Note) | ||||
KAS (CASH) | PIUTANG USAHA (account receivable) | BHP Perkantoran (office supplies) | Alat Perkantoran (office of equipment) | Utang usaha (account payable) | Modal Paijo (Paijo of Capital) | ||
1. 3. | Rp 7,500,000.00 (Rp 1,000,000.00) | - - | - - | - Rp 5,000,000.00 | - Rp 4,000,000.00 | Rp 7,500,000.00 | Modal awal (First of Capital) |
5. | Rp 6,500,000.00 (Rp 300,000.00) | - - | - Rp 300,000.00 | Rp 5,oo0,000.00 - | Rp 4,000,000.00 - | Rp 7,500,000.00 - | |
9. | Rp 6,200,000.00 (Rp 600,000.00) | - - | Rp 300,000.00 - | Rp 5,00,000.00 - | Rp 4,000,000.00 - | Rp7,500,000.00 (Rp 600,000.00) | Beban Sewa (Rent) |
9. | Rp 5,600,000.00 Rp 3, 00,000.00 | - - | Rp 300,000.00 - | Rp 5,000,000.00 - | Rp 4,000,000.00 - | Rp 6,900,000.00 Rp 3, 00,000.00 | Pendapatan jasa (Fees Income) |
15. | Rp 8,600,000.00 - | - Rp 2,500,000.00 | Rp 300,000.00 - | Rp 5,000,000.00 - | Rp 4,000,000.00 - | Rp 9,900,000.00 Rp 2,500,000.00 | Pendapatan jasa (fees income) |
17. | Rp 8,600,000.00 (Rp 1,000,000.00) | Rp 2,500,000.00 - | Rp 300,000.00 - | Rp 5,000,000.00 - | Rp 4,000,000.00 - | Rp 12,400,000.00 (Rp 1,000,000.00) | Beban gaji (Salaries expense) |
23. | Rp 7,600,000.00 (Rp 250,000.00) | Rp 2,500,000.00 | Rp 300,000.00 | Rp 5,000,000.00 | Rp 4,000,000.00 | Rp 11,400,000.00 (Rp 250,000.00 | Beban listrik, dll (miscellaneous expense) |
23. | Rp 7,350,000.00 (Rp 1,000,000.00) | Rp 2,500,000.00 - | Rp 300,000.00 - | Rp 5,000,000.00 - | Rp 4,000,000.00 (Rp 1,000,000.00) | Rp 11,150,000.00 - | |
31. | Rp 6,350,000.00 - | Rp 2,500,000.00 - | Rp 300,000.00 (Rp200,000.00) | Rp 5,000,000.00 - | Rp 3,000,000.00 - | Rp 11,150,000.00 (Rp 200,000.00) | BAP Perkantoran ( depreciation of expense supplies) |
Rp 6,350,000 | Rp 2,500,000.00 | Rp 100,000.00 | Rp 5,000,000.00 | Rp 3,000,000.00 | Rp 10,950,000.00 | ||
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