Akuntansi perusahaan jasa
(Sumber: Ms. Arum. Teach Account Course of study “FAVORIT”. 2011.)
A) Pengertian. Perusahaan jasa adalah suatu usaha yang memberikan jasa pada pihak lain dengan imbalan yang berupa pendapatan atau penghasilan.
B) Yang termasuk perusahaan jasa antara lain:
1) Travel.
2) Kursus/ bimbingan belajar.
3) Laundry.
4) Bengkel mobil.
5) Service sepeda motor.
6) Salon kecantikan.
7) Desain grafis.
8) Notaries.
9) Kantor akuntan.
10) Penjahit, dan lain-lain.
C) Siklus akuntansi perusahaan jasa
1) Bukti-bukti transaksi.
2) Jurnal umum.
3) Buku besar.
4) Neraca saldo.
5) Kertas kerja.
6) Laporan keuangan.
7) Jurnal penutup.
8) Buku besar setelah penutupan.
9) Neraca saldo setelah penutupan.
10) Jurnal pembalik.
11) Jurnal koreksi kesalahan.
A. D. I: Bukti-bukti transaksi
Terdiri dari:
1) Kwitansi.
2) Nota tunai.
3) Faktur.
4) Cek.
5) Memo.
6) Bukti kas masuk.
7) Bukti kas keluar.
A.D. II: Jurnal Umum
Pencatatan pertama yang dilakukan oleh suatu perusahaan dengan memakai bukti-bukti transaksi yang berupa kwitansi, nota tunai, faktur, memo, bukti kas masuk, bukti kas keluar, dan lain-lain.
Rumus jurnal umum:
1) Untuk aktiva dan beban-beban, jika bertambah di debit, jika berkurang di kredit.
2) Untuk utang, modal dan pendapatan jika bertambah di kredit, jika berkurang di debit.
Contoh:
Pada bulan Oktober 2010, pak Ahmad mendirikan perusahaan angkutan barang dengan nama “PO Jaya”. Selama bulan Oktober, perusahaan melakukan transaksi sebagai berikut:
Oktober
2) Pak Ahmad menyetorkan uang tunai Rp 50,000,000.00, kendaraan Rp 125,000,000.00, peralatan Rp 4,500,000.00, dan perlengkapan Rp 2,500,000.00.
3) Diterima pendapatan jasa dari pelanggan Rp 1,250,000.00.
5) dibeli peralatan secara kredit dari Toko “Luwes” Rp 2,000,000.00.
7) diterima pendapatan Rp 750,000.00 sebagai uang muka jasa penangkutan bulan depan.
9) dikirim tagihan kepada pelanggan atas pemakaian jasa angkutan Rp 1,300,000.00.
10) diterima pinjaman bank Rp 5,000,000.00 untuk mendukung kegiatan operasional perusahaan.
11) diterima pendapatan jasa Rp 1,500,000.00, baru dibayar Rp 500,000.00 dan sisanya akan dilunasi bulan depan.
13) dibayar premi asuransi Rp 600,000.00.
15) dibayar biaya telepon Rp 450,000.00.
16) dibayar biaya listrik Rp 300,000.00.
17) diterima pendapatan jasa dari “PD Wira-Wiri” Rp 1,400,000.00.
18) dibeli peralatan secara kredit Rp 500,000.00.
19) dibayar sebagian utang atas transaksi tanggal 5 Oktober sebesar Rp 500,000.00.
20) dibayar biaya lain-lain Rp 250,000.00.
21) dibayar biaya administrasi dan umum Rp 400,000.00.
23) pak Ahmad mengambil uang perusahaan untuk keperluan pribadi Rp 350,000.00.
24) Dikirim tagihan kepada PT Wakoka Rp 1,750,000.00.
26) diterima pembayaran jasa angkutan Rp 650,000.00.
28) diterima pendapatan jasa dari pelanggan Rp 1,650,000.00.
29) dibayar gaji karyawan Rp 2,400,000.00.
“PO JAYA”
Jurnal Umum
Per Oktober 2011
| Tanggal/ date | Nama akun dan keterangan/ name of account and note | Ref | Debit | Credit | ||
| Oktober | 2 | Kas/ cash | 111 | Rp 50,000,000.00 | | |
| | Perlengkapan/ equipment | 114 | Rp 2,500,000,00 | | ||
| | Peralatan/ tool | 121 | Rp 4,500,000.00 | | ||
| | Kendaraan/ transport | 122 | Rp 125,000,000.00 | | ||
| | Modal awal/ first capital | 311 | | Rp 182,000,000.00 | ||
| | Disetorkan uang tunai, perlengkapan, peralatan, kendaraan/ deposited about cash, equipment, tool, transport | | | | ||
| | | | | | ||
| 3 | Kas/ cash | 111 | Rp 1,250,000.00 | | ||
| | Pendapatan akungkutan/ income | 411 | | Rp 1,250,000.000 | ||
| | Diterima pendapatan/ Accept about income | | | | ||
| | | | | | ||
| 5 | Peralatan/ tool | 121 | Rp 2,000,000.00 | | ||
| | Utang usaha/ obligation | 211 | | Rp 2,000,000.00 | ||
| | Buy tool about credit from shop | | | | ||
| | | | | | ||
| 7 | Kas/ cash | 111 | Rp 750,000.00 | | ||
| | Pendapatan diterima dimuka/ income in surface | 411 | | Rp 750,000.00 | ||
| | Diterima pendapatan sebagai uang muka/ accept about income in surface | | | | ||
| | | | | | ||
| 9 | Piutang usaha/ Accounts receivable | 113 | Rp 1,300,000.00 | | ||
| | Pendapatan angkuntan/ income | 411 | | Rp 1,300,000.00 | ||
| | Dikirim tagihan kepada pelanggan/ Send factur about account receivable | | | | ||
| | | | | | ||
| 10 | Kas/ cash | 111 | Rp 5,000,000.00 | | ||
| | Utang bank/ obligation of bank | 222 | | Rp 5,000,000.00 | ||
| | Diterima utang bank/ Accept about obligation of bank | | | | ||
| | | | Rp 500,000.00 | | ||
| 11 | Kas/ cash | 111 | Rp 1,000,000.00 | | ||
| | Piutang usaha/ accounts receivable | 113 | Rp 500,000.00 | | ||
| | Pendapatan/ income | 411 | | Rp 1,500,000.00 | ||
| | Diterima pendapatan/ Accept about income | | | | ||
| | | | | | ||
| 13 | Beban asuransi/ charge of insurance | 511 | Rp 600,000.00 | | ||
| | Kas/ cash | 111 | | Rp 600,000.00 | ||
| | Membayar asuransi/ Pay about charge of insurance | | | | ||
| | | | | | ||
| 15 | Beban telepon/ charge of telephone | 512 | Rp 450,000.00 | | ||
| | Kas/ cash | 111 | | Rp 450,000.00 | ||
| | Pay for charge of telephone | | | | ||
| | | | | | ||
| 16 | Beban listrik/ charge of electric | 513 | Rp 300,000.00 | | ||
| | Kas/ cash | 111 | | Rp 300,000.00 | ||
| | Pay for charge of electric | | | | ||
| | | | | | ||
| 17 | Kas/ cash | 111 | Rp 1,400,000.00 | | ||
| | Pendapatan/ income | 411 | | Rp 1,400,000.00 | ||
| | Diterima pendapatan jasa dari PD Wira-wiri/ accept income from PD Wira-wiri | | | | ||
| | | | | | ||
| 18 | Perlengkapan/ equipment | 113 | Rp 500,000.00 | | ||
| | Utang usaha/ obligation | 221 | | Rp 500,000.00 | ||
| | Membeli perlengkapan secara kredit/ Buy equipment by credit | | | | ||
| | | | | | ||
| 19 | Utang usaha/ obligation | 221 | Rp 500,000.00 | | ||
| | Kas/ cash | 111 | | Rp 500,000.00 | ||
| | Dibayar sebagian utang/ pay for part of obligation | | | | ||
| | | | | | ||
| 20 | Beban lain-lain/ other of charge | 513 | Rp 250,000.00 | | ||
| | Kas/ cash | 111 | | Rp 250,000.00 | ||
| | Dibayar beban lain-lain/ pay other of charge | | | | ||
| | | | | | ||
| 21 | Beban administrasi dan umum/ charge of administration and general | 515 | Rp 400,000.00 | | ||
| | Kas/ cash | 111 | | Rp400,000.00 | ||
| | Dibayar biaya administrasi dan umum/ pay for charge of administration and general | | | | ||
| | | | | | ||
| 23 | Prive Ahmad | 312 | Rp350,000.00 | | ||
| | Kas/ cash | 111 | | Rp350,000.00 | ||
| | Pak Ahmad mengambil uang perusahaan untuk pribadi/ Mr. Ahmad take money for privation | | | | ||
| | | | | | ||
| 24 | Pitutang usaha/ accounts receivable | 113 | Rp1,750,000.00 | | ||
| | Pendapatan/ income | 411 | | Rp1,750,000.00 | ||
| | Dikirim tagihan kepada PT Wakoka/ send factur to PT Wakoka | | | | ||
| | | | | | ||
| 26 | Kas/ cash | 111 | Rp650,000.00 | | ||
| | Pendapatan/ inconme | 411 | | Rp650,000.00 | ||
| | Diterima pembayaran jasa angkutan/ accept income | | | | ||
| | | | | | ||
| 28 | Kas/ cash | 111 | Rp1,650,000.00 | | ||
| | Pendapatan/ income | 411 | | Rp1,650,000.00 | ||
| | Diterima pendapatan/ accept income | | | | ||
| | | | | | ||
| 29 | Beban gaji/ charge of official | 511 | Rp2,400,000.00 | | ||
| | Kas/ cash | 111 | | Rp2,400,000.00 | ||
| | Dibayar gaji karyawan/ pay for wage | | | | ||
| | | | Rp205,000,000.00 | Rp205,000,000.00 | ||
Accounting services company
(Source: Ms. Arum. Account Teach Course of study "FAVORITE". 2011.)
A) Definition. Is a business services company that provides services to other parties in return for a form of revenue or earnings.
B) The company's services include among others:
1) Travel.
2) Course / tutoring.
3) Laundry.
4) Repair car.
5) Service motorcycles.
6) Beauty Salon.
7) graphic design.
8) Notaries.
9) Office of the accountant.
10) Tailor, and others.
C) The accounting cycle services company
1) The evidence of the transaction.
2) the general journal.
3) ledger.
4) The trial balance.
5) working paper.
6) The financial statements.
7) Journal cover.
8) The ledger after closing.
9) The trial balance after closing.
10) Journal of inverting.
11) Journal of error correction.
A. D. I: Evidence of a transaction
Consists of:
1) Receipt.
2) Memorandum of cash.
3) Invoice.
4) Check.
5) Memo.
6) Evidence of incoming cash.
7) Proof of cash out.
A.D. II: General Journal
The first recording made by a company to use the evidence in the form of transaction receipts, cash notes, invoices, memos, proof of cash inflows, cash-out evidence, and others.
General ledger formula:
1) For assets and expenses, if the increase in discharge, if the credit is reduced.
2) For the debt, capital and income if the increase in credit, if reduced at discharge.
Example:
In October 2010, Mr. Ahmad founded the company transports goods under the name "PO Jaya". During the month of October, the company made the transaction as follows:
October
2) Mr. Ahmad depositing cash $ 50,000,000.00, USD 125,000,000.00 vehicles, equipment USD 4,500,000.00, USD 2,500,000.00 and equipment.
3) Received service revenue from customers $ 1,250,000.00.
5) equipment purchased on credit from the shop "Flexible" USD 2,000,000.00.
7) the income received as a down payment of Rp 750,000.00 penangkutan service next month.
9) sent the bill to the customer for the use of transport services Rp 1,300,000.00.
10) received a bank loan of Rp 5,000,000.00 to support the operations of the company.
11) received Rp 1,500,000.00 service revenues, has paid USD 500,000.00 and the balance will be paid next month.
13) insurance premiums paid Rp 600,000.00.
15) call charges are paid Rp 450,000.00.
16) paid electricity costs Rp 300,000.00.
17) received income from services "PD Wira back and forth" USD 1,400,000.00.
18) purchased equipment on account of Rp 500,000.00.
19) paid down the debt on the transaction date of October 5 at Rp 500,000.00.
20) pay other costs Rp 250,000.00.
21) General and administrative expenses are paid Rp 400,000.00.
23) Mr. Ahmad took the company money for personal purposes Rp 350,000.00.
24) Posted bill to PT Wakoka Rp 1,750,000.00.
26) received Rp 650,000.00 payment of freight services.
28) received service revenue from customers $ 1,650,000.00.
29) employee salaries paid Rp 2,400,000.00.
"PO JAYA"
Journal of Public
As of October 2011
| Tanggal/ date | Nama akun dan keterangan/ name of account and note | Ref | Debit | Credit | ||
| Oktober | 2 | Kas/ cash | 111 | Rp 50,000,000.00 | | |
| | Perlengkapan/ equipment | 114 | Rp 2,500,000,00 | | ||
| | Peralatan/ tool | 121 | Rp 4,500,000.00 | | ||
| | Kendaraan/ transport | 122 | Rp 125,000,000.00 | | ||
| | Modal awal/ first capital | 311 | | Rp 182,000,000.00 | ||
| | Disetorkan uang tunai, perlengkapan, peralatan, kendaraan/ deposited about cash, equipment, tool, transport | | | | ||
| | | | | | ||
| 3 | Kas/ cash | 111 | Rp 1,250,000.00 | | ||
| | Pendapatan akungkutan/ income | 411 | | Rp 1,250,000.000 | ||
| | Diterima pendapatan/ Accept about income | | | | ||
| | | | | | ||
| 5 | Peralatan/ tool | 121 | Rp 2,000,000.00 | | ||
| | Utang usaha/ obligation | 211 | | Rp 2,000,000.00 | ||
| | Buy tool about credit from shop | | | | ||
| | | | | | ||
| 7 | Kas/ cash | 111 | Rp 750,000.00 | | ||
| | Pendapatan diterima dimuka/ income in surface | 411 | | Rp 750,000.00 | ||
| | Diterima pendapatan sebagai uang muka/ accept about income in surface | | | | ||
| | | | | | ||
| 9 | Piutang usaha/ Accounts receivable | 113 | Rp 1,300,000.00 | | ||
| | Pendapatan angkuntan/ income | 411 | | Rp 1,300,000.00 | ||
| | Dikirim tagihan kepada pelanggan/ Send factur about account receivable | | | | ||
| | | | | | ||
| 10 | Kas/ cash | 111 | Rp 5,000,000.00 | | ||
| | Utang bank/ obligation of bank | 222 | | Rp 5,000,000.00 | ||
| | Diterima utang bank/ Accept about obligation of bank | | | | ||
| | | | Rp 500,000.00 | | ||
| 11 | Kas/ cash | 111 | Rp 1,000,000.00 | | ||
| | Piutang usaha/ accounts receivable | 113 | Rp 500,000.00 | | ||
| | Pendapatan/ income | 411 | | Rp 1,500,000.00 | ||
| | Diterima pendapatan/ Accept about income | | | | ||
| | | | | | ||
| 13 | Beban asuransi/ charge of insurance | 511 | Rp 600,000.00 | | ||
| | Kas/ cash | 111 | | Rp 600,000.00 | ||
| | Membayar asuransi/ Pay about charge of insurance | | | | ||
| | | | | | ||
| 15 | Beban telepon/ charge of telephone | 512 | Rp 450,000.00 | | ||
| | Kas/ cash | 111 | | Rp 450,000.00 | ||
| | Pay for charge of telephone | | | | ||
| | | | | | ||
| 16 | Beban listrik/ charge of electric | 513 | Rp 300,000.00 | | ||
| | Kas/ cash | 111 | | Rp 300,000.00 | ||
| | Pay for charge of electric | | | | ||
| | | | | | ||
| 17 | Kas/ cash | 111 | Rp 1,400,000.00 | | ||
| | Pendapatan/ income | 411 | | Rp 1,400,000.00 | ||
| | Diterima pendapatan jasa dari PD Wira-wiri/ accept income from PD Wira-wiri | | | | ||
| | | | | | ||
| 18 | Perlengkapan/ equipment | 113 | Rp 500,000.00 | | ||
| | Utang usaha/ obligation | 221 | | Rp 500,000.00 | ||
| | Membeli perlengkapan secara kredit/ Buy equipment by credit | | | | ||
| | | | | | ||
| 19 | Utang usaha/ obligation | 221 | Rp 500,000.00 | | ||
| | Kas/ cash | 111 | | Rp 500,000.00 | ||
| | Dibayar sebagian utang/ pay for part of obligation | | | | ||
| | | | | | ||
| 20 | Beban lain-lain/ other of charge | 513 | Rp 250,000.00 | | ||
| | Kas/ cash | 111 | | Rp 250,000.00 | ||
| | Dibayar beban lain-lain/ pay other of charge | | | | ||
| | | | | | ||
| 21 | Beban administrasi dan umum/ charge of administration and general | 515 | Rp 400,000.00 | | ||
| | Kas/ cash | 111 | | Rp400,000.00 | ||
| | Dibayar biaya administrasi dan umum/ pay for charge of administration and general | | | | ||
| | | | | | ||
| 23 | Prive Ahmad | 312 | Rp350,000.00 | | ||
| | Kas/ cash | 111 | | Rp350,000.00 | ||
| | Pak Ahmad mengambil uang perusahaan untuk pribadi/ Mr. Ahmad take money for privation | | | | ||
| | | | | | ||
| 24 | Pitutang usaha/ accounts receivable | 113 | Rp1,750,000.00 | | ||
| | Pendapatan/ income | 411 | | Rp1,750,000.00 | ||
| | Dikirim tagihan kepada PT Wakoka/ send factur to PT Wakoka | | | | ||
| | | | | | ||
| 26 | Kas/ cash | 111 | Rp650,000.00 | | ||
| | Pendapatan/ inconme | 411 | | Rp650,000.00 | ||
| | Diterima pembayaran jasa angkutan/ accept income | | | | ||
| | | | | | ||
| 28 | Kas/ cash | 111 | Rp1,650,000.00 | | ||
| | Pendapatan/ income | 411 | | Rp1,650,000.00 | ||
| | Diterima pendapatan/ accept income | | | | ||
| | | | | | ||
| 29 | Beban gaji/ charge of official | 511 | Rp2,400,000.00 | | ||
| | Kas/ cash | 111 | | Rp2,400,000.00 | ||
| | Dibayar gaji karyawan/ pay for wage | | | | ||
| | | | Rp205,000,000.00 | Rp205,000,000.00 | ||
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