Neraca Saldo, Kertas Kerja, di dalam Akuntansi
(Sumber pertama: Ms. Arum.1 Maret 2012. Les Akuntansi. Favorit Course.)
(Sumber kedua: Feryanto, Agus.2011. Ekonomi X. Klaten:PTIntan Pariwara.)
A) Pengertian
Kertas kerja adalah suatu daftar pencatatan neraca saldo, ayat jurnal penyesuaian, neraca saldo disesuaikan, rugi/ laba, dan neraca aktif, sebagai alat bantu menyusun laporan keuangan selama satu periode akuntansi.
B) Cara menyusun kertas kerja
1) Membuat kolom AJP (Ayat Jurnal Penyesuaian) dan kertas kerja
2) Memindahkan neraca saldo ke dalam kertas kerja
3) Menyusun ayat jurnal penyesuaian
4) Memindahkan AJP (Ayat Jurnal Penyesuaian) ke dalam kertas kerja
5) Menyesuaikan neraca saldo dan AJP (Ayat Jurnal Penyesuaian) ke dalam kolom neraca saldo disesuaikan
6) Memindahkan akun nominal ke dalam kolom Rugi/ Laba.
7) Memindahkan akun riil ke dalam kolom neraca akhir
8) Menetukan rugi/ laba, apabila lebih banyak debet, maka perusahaan rugi. Jika banyak kredit, maka perusahaan laba.
C) Contoh:
Kantor Akuntan Publik “DewiMarta&Co” mencatat data keuangan dalam neraca saldo, per 31 Desember 2010, sebagai berikut
Kantor Akuntan Publik (Public Accountan Firm) “DewiMarta&Co”
Neraca Saldo (Trial Balance)
31 Desember 2010
| No. Code | Nama Akun (Name of Account) | Debet | Credit |
| 111 | Kas (Cash) | Rp5.700.000 | - |
| 112 | Piutang usaha (account receivable)” | Rp1.450.000 | - |
| 113 | Perlengkapan (Equipment) | Rp1.100.000 | |
| 121 | Peralatan (Tools) | Rp2.400.000 | - |
| 114 | Asuransi dibayar dimuka (prepaid insurance) | Rp900.000 | - |
| 115 | Surat berharga (marketable securities) | Rp5.000.000 | - |
| 121 | Akumlasi Peralatan (Tools accumulation) | | |
| 123 | Gedung (Build) | Rp25.500.000 | - |
| 122 | Kendaraan (vehicle) | Rp59.350.000 | - |
| 211 | Utang usaha (business debt) | - | Rp950.000 |
| 212 | Utang bank (bank debt) | - | Rp10.000.000 |
| 311 | Modal (Capital) | - | Rp69.250.000 |
| 411 | Pendapatan jasa (income) | - | Rp250.000 |
| 421 | Pendapatan bunga (interest income) | - | Rp23.150.000 |
| 422 | Pendapatan sewa (rent income) | - | Rp2.400.000 |
| 511 | Beban gaji (salaries expenses) | Rp2.200.000 | |
| 512 | Beban iklan (advertising expense) | Rp300.000 | |
| 513 | Beban telepon (telephone expense) | Rp550.000 | |
| 514 | Beban listrik (load electric) | Rp450.000 | |
| 515 | Beban lain-lain (load other) | Rp600.000 | |
| 516 | Beban administrasi dan umum (general and administration expenses) | Rp500.000 | |
| | | Rp106.000.000 | Rp160.000.000 |
Data penyesuaian, per 31 Desember 2010, sebagai berikut:
1) Perlengkapan yang terpakai selama periode berjalan: Rp650.000
2) Penyusutan peralatan ditetapkan: 5%
3) Penyusutan gedung dan kendaraan ditetapkan: 10%
4) Asuransi telah digunakan selama satu bulan untuk jangka waktu satu tahun.
“DewiMarta&Co”
Ayat Jurnal penyesuaian (Adjusted entries)
31 Desember 2010
| Tgl (Date) | Nama Akun (Name Account) | Ref | Debet | Credit |
| 1 | Beban Pemakaian Perlengkapan (use for supplies expenss) | 505 | Rp650.000 | - |
| Perlengkapan kantor (equipment office) | 103 | - | Rp650.000 | |
| 2 | Beban penyusutan peralatan (load tools depreciation) | 517 | Rp120.000 | - |
| Akumulasi penyusutan peralatan (accumulation tools depreciation) | 121-1 | - | Rp120.000 | |
| 3(a) | Beban penyusutan gedung (load build depreciation) | 518 | Rp2.550.000 | - |
| Akumluasi penyusutan gedung (accumulation build depreciation) | 121.1 | - | Rp2.550.000 | |
| 3(b) | Beban penyusutan kendaraan (load vehicle depreciation) | 519 | Rp5.935.000 | - |
| Akumulasi penyusutan kendaraan (accumulation vehicle depreciation) | 122-1 | - | Rp5.935.000 | |
| 4 | Beban asuransi (insurance expense) | 521 | Rp75.000 | |
| Asuransi dibayar dimuka (prepaid insurance) | | | Rp75.000 | |
| | | | Rp9.330.000 | Rp9.330.000 |
Trial Balance, Working Paper, in Accounting
(Source one: Ms. Arum.1 March 2012. Les Accounting. Favorite Course.)
(Source two: Feryanto, Agus.2011. Economics X. Klaten: PTIntan Pariwara.)
A) Definition
Paper work is a list of recording the trial balance, adjusting entries, adjusted trial balance, profit / loss, balance sheet and off, as a tool for preparing the financial statements for the accounting period.
B) How to prepare working papers
1) Creating AJP column (Journal of Adjustment Clause) and working papers
2) Moving to the balance sheet in the working paper
3) Prepare the adjusting entries
4) Move the AJP (Journal of Adjustment Clause) to the working papers
5) Adjust the balance sheet and AJP (Journal of Adjustment Clause) to the adjusted trial balance column
6) Move the nominal account into columns Loss / Gain.
7) Moving into the real account balance column end
8) Determine loss / profit, if more debit, the company's loss. If a lot of credit, the company's profit.
C) Example:
Public Accounting Firm "DewiMarta & Co." financial data recorded in the balance sheet, as of December 31, 2010, as follows
Kantor Akuntan Publik (Public Accountan Firm) “DewiMarta&Co”
Neraca Saldo (Trial Balance)
31 Desember 2010
| No. Code | Nama Akun (Name of Account) | Debet | Credit |
| 111 | Kas (Cash) | Rp5.700.000 | - |
| 112 | Piutang usaha (account receivable)” | Rp1.450.000 | - |
| 113 | Perlengkapan (Equipment) | Rp1.100.000 | |
| 121 | Peralatan (Tools) | Rp2.400.000 | - |
| 114 | Asuransi dibayar dimuka (prepaid insurance) | Rp900.000 | - |
| 115 | Surat berharga (marketable securities) | Rp5.000.000 | - |
| 121 | Akumlasi Peralatan (Tools accumulation) | | |
| 123 | Gedung (Build) | Rp25.500.000 | - |
| 122 | Kendaraan (vehicle) | Rp59.350.000 | - |
| 211 | Utang usaha (business debt) | - | Rp950.000 |
| 212 | Utang bank (bank debt) | - | Rp10.000.000 |
| 311 | Modal (Capital) | - | Rp69.250.000 |
| 411 | Pendapatan jasa (income) | - | Rp250.000 |
| 421 | Pendapatan bunga (interest income) | - | Rp23.150.000 |
| 422 | Pendapatan sewa (rent income) | - | Rp2.400.000 |
| 511 | Beban gaji (salaries expenses) | Rp2.200.000 | |
| 512 | Beban iklan (advertising expense) | Rp300.000 | |
| 513 | Beban telepon (telephone expense) | Rp550.000 | |
| 514 | Beban listrik (load electric) | Rp450.000 | |
| 515 | Beban lain-lain (load other) | Rp600.000 | |
| 516 | Beban administrasi dan umum (general and administration expenses) | Rp500.000 | |
| | | Rp106.000.000 | Rp160.000.000 |
Data adjustments, per December 31, 2010, as follows:
1) The equipment used during the period: Rp650.000
2) Depreciation of equipment set: 5%
3) Depreciation of buildings and vehicles set: 10%
4) Insurance has been used for a month for a period of one year.
“DewiMarta&Co”
Ayat Jurnal penyesuaian (Adjusted entries)
31 Desember 2010
| Tgl (Date) | Nama Akun (Name Account) | Ref | Debet | Credit |
| 1 | Beban Pemakaian Perlengkapan (use for supplies expenss) | 505 | Rp650.000 | - |
| Perlengkapan kantor (equipment office) | 103 | - | Rp650.000 | |
| 2 | Beban penyusutan peralatan (load tools depreciation) | 517 | Rp120.000 | - |
| Akumulasi penyusutan peralatan (accumulation tools depreciation) | 121-1 | - | Rp120.000 | |
| 3(a) | Beban penyusutan gedung (load build depreciation) | 518 | Rp2.550.000 | - |
| Akumluasi penyusutan gedung (accumulation build depreciation) | 121.1 | - | Rp2.550.000 | |
| 3(b) | Beban penyusutan kendaraan (load vehicle depreciation) | 519 | Rp5.935.000 | - |
| Akumulasi penyusutan kendaraan (accumulation vehicle depreciation) | 122-1 | - | Rp5.935.000 | |
| 4 | Beban asuransi (insurance expense) | 521 | Rp75.000 | |
| Asuransi dibayar dimuka (prepaid insurance) | | | Rp75.000 | |
| | | | Rp9.330.000 | Rp9.330.000 |
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