Neraca Saldo, di dalam Akuntansi
(Sumber: Ms. Arum.2 Februari 2012. Les Akuntansi. Favorit Course.)
A) Pengertian
Neraca Saldo adalah suatu daftar yang mencatat saldo yang terdapat di dalam buku besar yang dibuat berdasarkan urutan harta (aktiva), utang, modal, pendapatan dan beban
B) Contoh:
Pada tanggal 1 Januari 1990, Drs. Budiman membuka sebuah konsultan dan akuntansi public yang bernama “Budi dan Co”
Selama bulan Januari, terjadi transaksi sebagai berikut
Januari
1) Diinvestasikan ke dalam perusahaan uang tunai sebesar: Rp 4.000.000,00
2) Dibayar sewa kantor: Rp 1.200.000,00. Untuk dua tahun.
5) Dibeli tunai peralatan kantor: Rp 1.000.000,00, dan perlengkapan kantor: Rp 150.000,00
9) Diselesaikan pemeriksaan suatu perusahaan dengan honorarium: Rp 500.000,00 diterima tunai
14) Diselesaikan pemeriksaan suatu perusahaan, honorarium yang diperhitungkan: Rp 800.000,00 akan dibayar dua minggu
19) Dibayar biaya transport pegawai: Rp 50.000,00
21) Diterima dari pelanggan pembayaran utang honorarium pemeriksaan: Rp 800.000,00
24) Dibayar uang tunai perusahaan untuk keperluan pribadi pemilik: Rp 300.000,00.
30) Dibayar gaji pegawai bulan Januari 1990: Rp 250.000,00
31) Persediaan perlengkapan kantor: Rp 30.000,00. Penyusutan peralatan: Rp 40.000,00 sebulan.
Jawab:
IN ENGLISH (with google translate Indonesian-english):
Trial Balance, in the Accounting
(Source: Ms.. Arum.2 February 2012. Les Accounting. Favorite Course.)
A) Definition
Trial Balance is a list of the recorded balances contained in the ledger are made by order of the property (assets), debt, equity, income and expenses
B) Example:
On January 1, 1990, Drs. Budiman opened a consulting and public accounting called "Budi and Co."
During the month of January, the following transactions occurred
January
1) Invested cash in the company of: Rp 4,000,000.00
2) Paid office rent: Rp 1,200,000.00. For two years.
5) Cash Purchased office equipment: Rp 1.000.000,00, and office supplies: Rp 150,000.00
9) Completed inspection of a company with honorarium: Rp 500,000.00 received in cash
14) Completed inspection of a company, calculated honorarium: Rp 800.000,00 will be paid two weeks
19) Paid employees transport costs: Rp 50.000,00
21) Received from customer's debt payments honorarium checks: Rp 800.000,00
24) Paid cash for personal use company owners: Rp 300.000,00.
30) Paid staff salaries in January 1990: USD 250,000.00
31) inventory of office supplies: Rp 30.000,00. Depreciation of equipment: Rp 40,000.00 a month.
answer:
“Budi & Co”
“Jurnal Umum (General of Journal)”
Per January 1990
| Tgl (Date) | Nama Akun dan keterangan (Account and Note) | Ref | Debet | Credit |
| Jan,1 | Kas (Cash) | 111 | Rp4.000.000 | |
| Modal Budiman (Capital Budiman) | 311 | | Rp4.000.000 | |
| Diinvestasikan ke perusahaan (Investation to Company) | | | | |
| Jan,2 | Sewa Dibayar dimuka (prepaid rent) | 113 | Rp1.200.000 | |
| Kas (Cash) | 111 | | Rp1.200.000 | |
| Dibayar sewa kantor untuk dua tahun (prepaid rent for 2 years) | | | | |
| Jan,5 | Perlengkapan (Equipment) | 114 | Rp150.000 | |
| Peralatan (Tools) | 121 | Rp1.000.000 | | |
| Kas (Cash) | 111 | | Rp.1.150.000 | |
| Dibeli tunai perlengkapan dan peralatan (buy equipment and tools) | | | | |
| Jan,9 | Kas (Cash) | 111 | Rp500.000 | |
| Pendapatan Akuntan (Income accountan) | | | Rp500.000 | |
| Diselesaikan pemeriksaan peruhsaan (Finished investigation company) | | | | |
| Jan,14 | Piutang Usaha (account receivable) | 112 | Rp800.000 | |
| Pendapatan akuntan (income accountan) | 411 | | Rp800.000 | |
| Diselesaikan pemeriksaa, akan di bayar 2 minggu (Finished investigation, it will pay 2 weeks) | | | | |
| Jan,19 | Beban transport (load for transport) | 511 | Rp50.000 | |
| Kas (Cash) | 111 | | Rp50.000 | |
| Dibayar biaya transport (pay for transport) | | | | |
| Jan,21 | Kas (Cash) | 111 | Rp800.000 | |
| Piutang Usaha (account receivable) | 112 | | Rp800.000 | |
| Diterima dari pelanggan pembayaran utang honorarium (accept from customer, about got even) | | | | |
| Jan,24 | Prive Budiman | 312 | Rp300.000 | |
| Kas (Cash) | 111 | | Rp300.000 | |
| Diambil uang untuk keperluan pribadi (take for prive) | | | | |
| Jan,30 | Beban gaji (salaries expenses) | 512 | Rp250.000 | |
| Kas (Cash) | 111 | | Rp250.000 | |
| Dibayar gaji pegawai (pay for salaries expenses) | | | | |
| Jan,31 | Beban Pemakaian Perlengkapan (use for supplies expenss) | 513 | Rp30.000 | |
| Beban penyusutan peralatan (tools depreciation) | 514 | Rp40.000 | | |
| Perlengkapan (Equipment) | 114 | | Rp30.000 | |
| AKPH Peralatan (accumulated depreciation for tools) | 121.1 | | Rp40.000 | |
| Beban Pemakaian Perlengkapan dan Beban penyusutan peralatan (use for supplies expenss and tools depreciation) | | | | |
| | | | Rp9.120.000 | Rp9.120.000 |
“Kas (Cash)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,1 | Diinvestasikan uang tunai (Inventation of cash) | JU-1 | Rp4.000.000 | Jan,2 | Dibayar sewa kantor (rent money) | JU-1 | Rp1.200.000 |
| Jan,9 | Diterima pendapatan (Income) | JU-1 | Rp500.000 | Jan,5 | Dibeli perlengkapan& Peralatan (buy equipment&tools) | JU-1 | Rp1.150.000 |
| Jan,21 | Diterima pembayaran piutang (receipt pay credit) | JU-1 | Rp800.000 | Jan,19 | Dibayar transport (Pay for transportation) | JU-1 | Rp50.000 |
| | | | | Jan,24 | Diambil untuk keperluan pribadi (Prive) | JU-1 | Rp300.000 |
| | | | | Jan,30 | Dibayar gaji (salaries expenses) | JU-2 | Rp250.000 |
| | | | | Jan,31 | Saldo | | Rp2.350.000 |
| | | | Rp5.3000.000 | | | | |
| Feb,1 | Saldo | | Rp.2.350.000 | | | | Rp.5.300.000 |
“Piutang usaha (account receivable)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,14 | Honorarium dibayar 2 minggu (pay for honorarium 2 weeks) | JU-1 | Rp800.000 | Jan,21 | Pelanggan membayar utang (customer pay off old scores) | JU-1 | Rp800.000 |
| | | | | | | | |
| Feb,1 | Saldo | | Rp800.000 | | | | Rp800.000 |
“Sewa dibayar dimuka (prepaid rent)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,2 | Sewa dibayar dimuka (prepaid rent)” | JU-1 | Rp1.200.000 | | | | |
| | | | Rp1.200.000 | Jan,31 | | | Rp.1.200.000 |
| Feb,1 | Saldo | | Rp.1.200.000 | | | | Rp1.200.000 |
“Perlengkapan (Equipment)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,5 | Dibeli tunai perlengkapan (buy equipment) | JU-1 | Rp150.000 | Jan,31 | Persediaan Perlengkapan (equipment inventory) | | Rp120.000 |
| | | | | Jan,31 | Saldo | | Rp30.000 |
| | | | Rp150.000 | | | | Rp150.000 |
| Feb,1 | Saldo | | Rp150.000 | | | | |
“Peralatan (Tools)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,5 | Dibeli tunai peralatan (buy tools) | JU-1 | Rp1.000.000 | Jan,31 | Saldo | | Rp1.000.000 |
| | | | | | | | |
| | | | Rp1.000.000 | | | | Rp1.000.000 |
| Feb,1 | Saldo | | Rp1.000.000 | | | | |
“Modal Budiman”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,31 | Saldo | | Rp4.000.000 | Jan1 | Diinvestasikan (inventation) | JU-1 | Rp4.000.000 |
| | | | | | | | |
| | | | | | | | Rp4.000.000 |
| | | | Rp4.000.000 | Feb1 | Saldo | | Rp.4.000.000 |
“Prive Budiman”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,24 | Diambil untuk keperluan pribadi (Prive Budiman) | JU-2 | Rp300.000 | Jan,31 | Saldo | | Rp300.000 |
| | | | | | | | |
| | | | Rp300.000 | | | | Rp300.000 |
| Feb,1 | Saldo | | Rp300.000 | | | | |
“Pendapatan Akuntan (Income Accountan)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,31 | saldo | | Rp1.300.000 | Jan,9 | Diselesaikan pemeriksaan (finished investigation) | JU-1 | Rp500.000 |
| | | | | Jan,14 | Diselesaikan pemeriksaan (finished investigation) | JU-1 | Rp800.000 |
| | | | Rp1.300.000 | | | | Rp1.300.000 |
| | | | | Feb,1 | Saldo | | Rp1.300.000 |
“Beban Transport (automobile expense)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,19 | Dibayar biaya transport (pay for transportation) | JU-1 | Rp50.000 | Jan,31 | Saldo | | Rp50.000 |
| | | | | | | | |
| | | | Rp50.000 | | | | Rp50.000 |
| Feb,1 | Saldo | | Rp50.000 | | | | |
“Beban gaji (Salaries expenses)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,30 | Dibayar gaji pegawai (pay for salary) | JU-2 | Rp250.000 | Jan,31 | Saldo | | Rp250.000 |
| | | | | | | | |
| | | | Rp250.000 | | | | Rp250.000 |
| Feb,1 | Saldo | | Rp250.000 | | | | |
“Beban Pemakaian Perlengkapan (use for supplies expenss)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,31 | Persediaan perlengkapan (Equipper) | JU-2 | Rp120.000 | Jan,31 | Saldo | | Rp120.000 |
| | | | | | | | |
| | | | Rp120.000 | | | | Rp120.000 |
| Feb,1 | Saldo | | Rp120.000 | | | | |
“Beban penyusutan peralatan (tools depreciation)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,31 | Penyusutan Peralatan (tools depreciation) | JU-2 | Rp40.000 | Jan,31 | Saldo | | Rp40.000 |
| | | | | | | | |
| | | | Rp40.000 | | | | Rp40.0000 |
| Feb,1 | Saldo | | Rp40.000 | | | | |
“AKPH Peralatan (accumulated depreciation for tools)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Tgl (Date) | Keterangan (Note) | Ref | Credit |
| Jan,31 | Saldo | | Rp40.000 | Jan,31 | Disusutkan peralatan (accumulated depreciation for tools) | JU-2 | Rp40.000 |
| | | | | | | | Rp40.000 |
| | | | Rp40.000 | | | | |
| | | | | | | | Rp40.000 |
Neraca Saldo:
“Budiman & Co”
Neraca Saldo
Per January 1990
| No Akun (No Accountan) | Nama Akun (Name Account) | Debet | Credit |
| 111 | Kas (Cash) | Rp2.350.0000 | - |
| 112 | Piutang Usaha (Account receivable) | - | - |
| 113 | Sewa Dibayar dimuka (prepaid rent) | Rp1.200.000 | - |
| 114 | Perlengkapan (Equipment) | Rp120.000 | - |
| 121 | Peralatan (Tools) | Rp1.000.000 | - |
| 121.1 | AKPH Peralatan (accumulated depreciation for tools) | - | Rp40.000 |
| 311 | Modal Budiman (Capital Budiman) | - | Rp4.000.000 |
| 312 | Prive Budiman | Rp300.000 | - |
| 411 | Pendapatan Akuntan (Income Accountan) | - | Rp1.300.000 |
| 512 | Beban gaji (salaries expenses) | Rp250.000 | - |
| 513 | Beban Pemakaian Perlengkapan (use for supplies expenss) | Rp120.000 | - |
| 514 | Beban Penyusutan Peralatan (Load Tools Depreciation) | Rp40.000 | - |
| 515 | Beban Transport (Load transportation) | Rp50.0000 | |
| | | Rp5.340.000 | Rp5.340.000 |
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