Mekanisme Debit dan Kredit di dalam Akuntansi/ Debit and Credit Mechanisms in Accounting FOR CLASS XI IPS AKUNTASI

Mekanisme Debit dan Kredit di dalam Akuntansi

(Sumber: Ms. Arum. Teach Account Course of study “FAVORIT”. 2011.)

A)     Rumus

1)      Untuk akun aktiva dan beban-beban serta akun pembantu modal yakni prive jika bertambah di debit, jika berkurang di kredit.

2)      Untuk akun utang, modal dan pendapatan jika bertambah di kredit, jika berkurang di debit.

B)      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.

MEKANISME DEBET KREDIT/ MECANISM DEBIT AND CREDIT

Tanggal/ Date		Debit	Kredit/ credit
October	2	Kas/ cash + =Debit	Modal/ capital= Kredit
		Perlengkapan/ equipment + = Debit
		Peralatan/ tool + = Debit
		Kendaraan/ transport + = Debit
	3	Kas/ cash + = Debit	Pendapatan angkutan + = kredit
	5	Peralatan/ tool + = Debit	Utang usaha/ obligation + = kredit
	7	Kas/ cash + = Debit	Pendapatan angkutan/ income + = kredit
	9	Piutang usaha/ accounts receivable + = Debit	Pendapatan angkutan/ income + = kredit
	10	Kas/ cash + = Debit	Utang bank + = kredit
	11	Kas/ cash + = Debit	Pendapatan angkutan/ income + = kredit
		Piutang usaha/ accounts receivable + = Debit
	13	Beban asuransi/ charge of insurance + = Debit	Kas/ cash - = kredit
	15	Beban telepon/ charge of telephone + = Debit	Kas/ cash - = kredit
	16	Beban listrik/ charge of electric + = Debit	Kas/ cash - = kredit
	18	Perlengkapan/ equipment + = Debit	Utang usaha/ obligation + = kredit
	19	Utang usaha/ obligation + =debit	Kas/ cash - = kredit
	20	Beban lain-lain/ other of charge + = Debit	Kash/ cash - = kredit
	21	Beban administrasi/ charge of administration + = Debit	Kas/ cash - = kredit
	23	Prive Ahmad - =Debit	Kas/ cash - = kredit
	24	Piutang usaha/ accounts receivable + = Debit	Pendapatan usaha/ income + = kredit
	26	Kash/ cash + = Debit	Pendapatan akuntan/ income of transport + = kredit
	28	Kas/ cash += debit	Piutang usaha/ accounts receivable - = Kredit
	29	Beban gaji/ charge of wage + =debit	Kas/ cash - =credit

IN ENGLISH (with google translate Indonesian-english)

Debit and Credit Mechanisms in Accounting

(Source: Ms. Arum. Account Teach Course of study "FAVORITE". 2011.)

A) The formula

1) For an account of assets and expenses as well as auxiliary capital account if the prive increase in discharge, if the credit is reduced.
2) For an account of debt, capital and income if the increase in credit, if reduced at discharge.
B) 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.


MECHANISM OF DEBIT CREDIT / DEBIT AND CREDIT MECANISM

Tanggal/ Date		Debit	Kredit/ credit
October	2	Kas/ cash + =Debit	Modal/ capital= Kredit
		Perlengkapan/ equipment + = Debit
		Peralatan/ tool + = Debit
		Kendaraan/ transport + = Debit
	3	Kas/ cash + = Debit	Pendapatan angkutan + = kredit
	5	Peralatan/ tool + = Debit	Utang usaha/ obligation + = kredit
	7	Kas/ cash + = Debit	Pendapatan angkutan/ income + = kredit
	9	Piutang usaha/ accounts receivable + = Debit	Pendapatan angkutan/ income + = kredit
	10	Kas/ cash + = Debit	Utang bank + = kredit
	11	Kas/ cash + = Debit	Pendapatan angkutan/ income + = kredit
		Piutang usaha/ accounts receivable + = Debit
	13	Beban asuransi/ charge of insurance + = Debit	Kas/ cash - = kredit
	15	Beban telepon/ charge of telephone + = Debit	Kas/ cash - = kredit
	16	Beban listrik/ charge of electric + = Debit	Kas/ cash - = kredit
	18	Perlengkapan/ equipment + = Debit	Utang usaha/ obligation + = kredit
	19	Utang usaha/ obligation + =debit	Kas/ cash - = kredit
	20	Beban lain-lain/ other of charge + = Debit	Kash/ cash - = kredit
	21	Beban administrasi/ charge of administration + = Debit	Kas/ cash - = kredit
	23	Prive Ahmad - =Debit	Kas/ cash - = kredit
	24	Piutang usaha/ accounts receivable + = Debit	Pendapatan usaha/ income + = kredit
	26	Kash/ cash + = Debit	Pendapatan akuntan/ income of transport + = kredit
	28	Kas/ cash += debit	Piutang usaha/ accounts receivable - = Kredit
	29	Beban gaji/ charge of wage + =debit	Kas/ cash - =credit