KATA PENGANTAR
Puji syukur kehadirat Allah SWT karena atas limpahan rahmat dan petunjuk-Nya modul yang berjudul “ Modul Akuntansi Buku Jurnal” dapat diselesaikan dengan baik. Shalawat serta salam senantiasa tercurahkan kepada Nabi Muhammad SAW. Buku ini disusun sebagai salah satu persyaratan untuk menyelesaikan tugas mata kuliah pengembangan bahan ajar. Modul ini berisi pembahasan tentang macam-macam bukti transaksi, jurnal umum, jurnal khusus, pengkodean akun, dan rekapitulasi jurnal, Kami menyadari sepenuhnya bahwa modul ini masih banyak kekurangan dan jauh dari sempurna sehingga saran dan kritik sangat diharapkan guna perbaikan pada masa yang akan datang. Ucapan terimakasih disampaikan kepada semua pihak yang telah membantu kelancaran dan penyelesaian modul ini. Diantaranya: 1.
Ibu Hj. Sriyani Mentari selaku dosen mata kuliah pengembangan bahan ajar yang banyak memberikan saran serta perbaikan untuk modul ini.
2.
Ibu Diah Ayu Wardhani selaku ketua Jurusan Akuntansi.
3.
Teman-teman Pendidikan Akuntansi Angkatan 2010 yang selalu memberi semangat dan dukungan dalam menyelesaikan modul ini. Akhirnya, dengan segala kekurangan dan kelebihannya, karena tidak ada yang
sempurna di dunia ini terkecuali Allah SWT. Semoga modul ini dapat bermanfaat bagi para pelajar pada jenjang menegah pada khususnya dan kalangan akademis pada umumnya. Malang, April 2011
Tim Penulis
Modul Buku Jurnal Kelas X SMK
1
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PETUNJUK PENGGUNAAN BUKU
A.
Deskripsi Umum
Modul Akuntansi SMK Buku Jurnal Kelompok Bisnis dan Manajemen terdiri atas 3 kompetensi dasar: kompetensi yaitu: 1. Kompetensi dasar Menyiapkan Pengelolaan Buku Jurnal 2. Kompetensi dasar Melakukan Pencatatan Transaksi Kedalam Buku Jurnal 3. Kompetensi dasar Melakukan Rekapitulasi Jurnal Dari ke-3 kompetensi dasar diatas kami melakukan pengelompokan dari semua indikator dari yang ada pada ketiga kompetensi dasar diatas kedalam 2 kompetensi: 1. Memproses Entri Jurnal-1(Jurnal Umum) 2. Memproses Entri Jurnal-2(Jurnal Khusus) Dengan harapan semoga modul ini mudah untuk dipelajari bagi peserta didik maupun bagi pendidik dalam penyampaian materi mengenai Buku Jurnal Setelah mempelajari modul ini, kompetensi yang diharapkan adalah peserta didik dapat menerapkan pengentrian Jurnal Pendekatan yang digunakan dalam menyelesaikan buku ini menggunakan pendekatan siswa aktif melalui metode: Pemberian tugas, diskusi pemecahan masalah serta presentasi. Guru merancang pembelajaran yang memberikan kesempatan seluasluasnya kepada peserta didik untuk berperan aktif dalam membangun kemampuan secara mandiri ataupun bersama-sama. ber sama-sama. B.
Prasyarat Umum
Dalam mempelajari modul ini, setiap kompetensi dasar yang satu dengan standar kompetensi yang lain saling berkaitan. Jadi untuk dapat mempelajari kompetensi berikutnya anda harus menguasai secara mendasar kompetensi sebelumnya. kompetensi dasari yang paling mendasar dan harus benar-benar dikuasai adalah Memproses Entri Jurnal-1(Jurnal Umum) C.
Petunjuk Penggunaan Buku 1. Penjelasan Bagi Peserta Didik a.Bacalah a.Bacalah buku ini secara berurutan dari kata pengantar sampai cek kemampuan,
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b.Laksanakan b.Laksanakan semua tugas-tugas yang ada dalam modul ini agar kompetensi anda berkembang sesuai standar. c.Buatlah c.Buatlah rencana belajar anda dalam mempelajari modul ini , dan konsultasikan rencana anda dengan guru. d.Lakukan d.Lakukan kegiatan belajar untuk memdapatkan kompetensi sesuai dengan rencana kegiatan belajar yang telah anda susun. e.Setiap e.Setiap mempelajari satu sub kompetensi, anda harus mulai dari menguasai pengetahuan pendukung (uraian materi), membaca rangkumannya dan mengerjakan soal latihan baik melalui bimbingan guru ataupun tugas di rumah. f. Diakhir kompetensi, selesaikan Uji Kemampuan untuk menghadapi tes evaluasi yang diberikan oleh guru 2. Peranan Guru a.Membantu a. Membantu peserta didik dalam merencanakan proses belajar. b.Membimbing b.Membimbing peserta didik melalui tugas-tugas pelatihan yang dijelaskan dalam tahap belajar. c.Membantu c.Membantu peserta didik dalam memahami proses pengentriaan buku jurnal dan menjawab pertanyaan mengenai proses belajar peserta didik. d.Membantu d.Membantu peserta didik dalam menentukan dan mengakses sumber tambahan lain yang diperlukan untuk belajar. e.Mengorganisasikan e.Mengorganisasikan kegiatan belajar kelompok jika diperlukan. f. Melaksanakan penilaian. g.Menjelaskan g.Menjelaskan kepada peserta didik mengenai bagian yang perlu untuk dibenahi dan merundingkan rencana pemelajaran selanjutnya. h.Mencatat h.Mencatat pencapaian kemajuan peserta didik dengan memberikan evaluasi. Pemberian evaluasi kepada siswa diharapkan diambil dari soal-soal Uji Kemampuan yang tersedia. D.
Cek Kemampuan
Untuk mengetahui tingkat penguasaan anda terhadap materi. Rumus : Jumlah jawaban yang benar Tingkat Penguasaan =
x 100% Jumlah soal
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90% - 100% = baik sekali 76% - 89% 89 % = baik 60% - 75%
= sedang
< 60% = kurang Jika anda mencapai tingkat penguasaan 60% ke atas, anda dapat meneruskan dengan kompetensi dasar berikutnya. Tetapi jika nilai anda di bawah 60%, anda harus mengulangi materi tersebut terutama yang belum dikuasai.
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DAFTAR ISI
KATA PENGANTAR.................................................................................................. i ..................................................................... ............... ii PETUNJUK PENGGUNAAN MODUL...................................................... DAFTAR ISI……………………….…..…………………………………..………... v ILUSTRASI.................................................... ............................................................................... ...................................................... ..................................... .......... 1 PENDAHULUAN.................................................... ............................................................................... ...................................................... ........................... 2 KOMPETENSI I ( MEMPROSES ENTRY JURNAL – 1 (JURNAL UMUM) Kompetensi................................................ Kompetensi..................... ...................................................... ...................................................... ............................. 2 Indikator......................................................... Indikator.............................. ...................................................... .................................................. ....................... 2 Materi A. Deskripsi jurnal umum………………………… umum……………………………….………..………… …….………..………… 3 B. Penggolongan akun…………………………… akun……………………………………………………… ………………………… 3 C. Jenis Akun perkiraan………………………………… perkiraan……………………………………………………. …………………. 4 D. Pengkodean akun……………………………… akun………………………………………………………… ………………………… 7 E. Identifikasi data transaksi…………………………………… transaksi………………………………………………... …………... 10 F. Bentuk-bentuk jurnal umum……………………………… umum……………………………………….…….. ……….…….. 14 G. Prosedur pencatatan jurnal umum……………..………………….…….. 15 Rangkuman………………………………………………………….………. 20 Latihan soal…………………………………… soal………………………………………………………………….. …………………………….. 21 KOMPETENSI II ( MEMPROSES ENTRY JURNAL – 2 (JURNAL KHUSUS) Kompetensi...................................................................................................... Indikator.................................. Indikator.................................................. ................................. ................................. ................................. ........................ ....... Materi A. Pengelompokan dokumen transaksi..................................... transaksi.................................................... ...................... ....... B. Pengertian jurnal khusus......................................... khusus...................................................... .............................. ...................... ..... C. Jenis jurnal khusus..................................... khusus................................................... ............................. ............................... ................... ... D. Rekapitulasi jurnal khusus..................................... khusus................................................... .............................. ...................... ...... Latihan.............................................................................................................
25 25 26 31 32 40 45
DAFTAR PUSTAKA.................................................................................................. 47
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lustrasi Pernahkah Anda melakukan entry/pencatatan suatu transaksi? Apakah semua transaksi harus dicatat? Apakah ada perbedaan antara pencatatan dan penjurnalan? Anda
akan
jawabannya
pada
memperoleh materi
Jurnal
Umum berikut ini. Jurnal umum merupakan salah satu tahap dari Siklus
Akuntansi
yaitu
tahap
pencatatan. Jurnal umum adalah jurnal/bagan yang digunakan untuk mencatat
bermacam-macam
transaksi. Setiap transaksi yang terjadi dalam perusahaan dapat dinyatakan sebagai akun/perkiraan. Jenis-jenis akun/perkiraan tersebut dapat berupa Aktiva, Utang, Modal, Pendapatan/penghasilan, dan Beban-beban. Jenis-jenis akun/perkiraan tersebut masingmasing diberi kode yang berbeda yang bermanfaat untuk pengarsipan perusahaan. Sebelum melakukan penjurnalan terlebih dahulu dilakukan identifikasi transaksi dengan menganalisis bukti transaksi. Hal ini bertujuan untuk menentukan akun-akun mana sajakah yang dipengaruhi oleh transaksi-transaksi tersebut. Kemudian ditetapkan apakah masing-masing akun tersebut mengalami penambahan atau pengurangan akibat terjadinya transaksi. Selanjutnya menetapkan akun-akun yang bersangkutan harus di debet atau di kredit dengan menggunakan hukum debet kredit.
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PENDAHULUAN Dalam kehidupan sehari-hari keluar masuknya uang dalam perusahaan tentu akan dicatat dalam suatu pencatatan atau biasa disebut dengan pembukuan. Dalam akuntansi hal tersebut dikenal dengan istilah buku harian. Lalu apakah sama antara buku harian dengan jurnal? Di dalam Akuntansi buku harian atau jurnal merupakan pencatatan keuangan harian perusahaan. Baik itu perusahaan jasa, dagang, ataupun manufaktur/pabrik. Jurnal disebut juga ‘book of original entry’ (buku catatan pertama), karena setiap transaksi yang terjadi dalam perusahaan harus dicatat dahulu dalam jurnal sebelum dibukukan dalam buku besar.
KOMPETENSI A.
Kompetensi I
Siswa dapat memproses Entry Journal-1 ( General Journal ). B.
Indikator
Setelah mempelajari materi ini diharapkan Anda dapat : 1.
Mendeskripsikan jurnal umum
2.
Menerangkan jenis-jenis akun / perkiraan
3.
Menerangkan tujuan pengkodean akun
4.
Menerangkan kode – kode akun
5.
Mengidentifikasi data transaksi
6.
Menerangkan bentuk jurnal umum yang dibutuhkan dalam memproses dokumen transaksi
7.
Menerangkan peralatan yang dibutuhkan untuk menjurnal
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MATERI
A. DESKRIPSI JURNAL UMUM Jurnal Umum adalah jurnal yang dipergunakan untuk mencatat bermacam-macam transaksi yang tidak dapat dimasukkan ke dalam jurnal khusus. Tujuan dibuat jurnal adalah untuk mengurangi kesalahan dan menutupi kelamaan pencatatan bukti transaksi yang dilakukan secara langsung ke akun tersebut. Jurnal merupakan media data proses akuntansi yang menjadi dasar bagi penentuan kea kun mana suatu transaksi dicatat, berapa jumlah uang yang dicatat, di sisi mana dicatat (debet/kredit), dan keterangan singkat tentang transaksi. Teradapat beberapa fungsi jurnal antara lain : 1. Fungsi Mencatat, jurnal menentukan akun mana dan dengan jumlah berapa suatu transaksi dicatat. 2. Fungsi Historis, jurnal dicatat dengan mendahulukan transaksi yang lebih dulu dilakukan sesuai dengan urutan waktu terjadinya. 3. Fungsi Analisis, untuk menentukan nama akun, jumlah uang yang dicatat, dan disisi mana(debet/kredit) pencatatan dilakukan, bukti transaksi terlebih dahulu dianalisis. Hasil analisis itulah yang dicatat pada jurnal 4. Fungsi Instruktif , jurnal merupakan suatu perintah atau instruksi. Akun harus diisi sesuai dengan apa yang tercatat pada jurnal. Jika instruksi jurnal tidak diikuti maka pengisian akun salah. 5. Fungsi Informatif , jurnal menyajikan tanggal, nama akun, keterangan singkat mengenai transaksi, dan jumlah uang yang terlibat dalam suatu transaksi
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masing-masing. Misalnya, setiap penerimaan dan pengeluaran uang dibukukan dalam suatu lembaran yang disebut akun (perkiraan) dengan nama akun kas. Akun (account) atau perkiraan adalah suatu formulir yang digunakan sebagai tempat mencatat transaksi keuangan yang sejenis dan dapat mengubah komposisi harta, kewajiban, dan modal perusahaan. Secara umum, akun dapat dibedakan menjadi dua kelompok, yaitu 1. Akun riil (tetap) adalah akun yang dilaporkan dalam neraca, saldo akun terbawa dari satu periode ke periode berikutnya. Akun riil terdiri dari tiga kelompok, yaitu harta, kewajiban, dan modal; 2. Akun nominal (sementara) adalah akun yang disajikan dalam laporan laba rugi, akun nominal terdiri dari dua kelompok, yaitu pendapatan dan beban.
C. JENIS-JENIS AKUN/PERKIRAAN AKUN/PERKIRAAN Akun adalah suatu daftar khusus yang dibuat untuk memudahkan pembuatan ikhtisar transaksi yang terjadi dalam suatu periode dan penyusunan laporan keuangan. Transaksi-transaksi yang sejenis atau yang mengakibatkan perubahan pada pos yang sama, dikelompokkan dan dicatat dalam daftar tersebut. Jenis-jenis Akun/Perkiraan meliputi : 1. Aktiva
Aktiva adalah semua kekayaan yang dimiliki oleh suatu perusahaan, baik yang berwujud maupun yang tidak berwujud yang dapat dinilai dengan satuan mata uang dan digunakan dalam operasi perusahaan. Asset dapat dikelompokan sebagai berikut : a. Aktiva Lancar
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c. Aktiva Tetap
Aktiva Tetap adalah aktiva berwujud yang diperoleh dalam bentuk siap pakai atau dibangun lebih dahulu dan digunakan dalam kegiatan operasi, dan memiliki masa manfaat ekonomi lebih dari satu tahun. Contoh : tanah, gedung, peralatan, kendaraan, mesin-mesin, dll d. Aktiva Tak Berwujud
Aktiva Tak Berwujud lebih merupakan hak istimewa yang dimiliki dan memberikan manfaat ekonomi. Contoh : hak paten, hak cipta, franchise, merk dagang dan goodwill. e. Aktiva Lain-lain
Aktiva Lain-lain merupakan pos untuk menampung aktiva yang tidak memenuhi syarat untuk diperlakukan sebagai aktiva lancar, investasi, aktiva tetap dan aktiva tidak berwujud. Contoh : gedung dalam proses penyelesaian, dll. 2. Utang
Utang adalah kewajiban perusahaan kepada pihak ketiga. Hutang timbul akibat adanya transaksi atau peristiwa masa lalu yang mengakibatkan adanya penyelesaian di masa mendatang dengan menyerahkan sejumlah sumber daya perusahaan pada pihak yang terkait sebagai pelunasan atas kewajiban yang timbul.
Menurut jatuh temponya maka utang dapat dikelompokan menjadi : a. Utang Lancar
Utang lancar yaitu merupakan utang-utang yang harus dilunasi dalam jangka waktu tidak lebih dari satu tahun. Contoh : utang usaha atau utang dagang, utang bunga, utang gaji, utang
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c. Utang Lain-lain
Utang lain-lain merupakan pos tempat menampung utang yang tidak memenuhi syarat untuk diperlakukan sebagai utang lancar dan utang jangka panjang. Misalnya : utang kepada direksi, dll. 3. Modal (ekuitas)
Modal (ekuitas) adalah hak pemilik atas kekayaan perusahaan, dan merupakan kekayaan bersih yaitu selisih antara aktiva dan kewajiban. Jika perusahaan adalah kepemilikan tunggal, modal/ekuitas pemilik juga dikenal sebagai akun modal pemilik. 4. Pendapatan / Penghasilan
Adalah kenaikan manfaat ekonomi selama suatu periode akuntansi di dalam bentuk pemasukan atau penambahan aktiva atau penurunan utang yang mengakibatkan kenaikan ekuitas. Pendapatan diperoleh dari penyerahan barang atau jasa kepada pembeli. Pendapatan dapat dikelompokkan menjadi :
a. Pendapatan usaha Pendapatan usaha yaitu pendapatan dari kegiatan utama perusahaan. Contoh : hasil penjualan barang dagangan.
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Beban dapat dikelompokkan sebagai berikut :
a. Beban Usaha Beban usaha atau dapat juga disebut beban operasi, adalah beban yang terjadi dalam rangka memperoleh pendapatan usaha, yang secara langsung atau tidak langsung berhubungan dengan aktivitas usaha pokok perusahaan. Contoh : gaji pegawai kantor, gaji pegawai bagian penjualan, beban iklan, dl
b. Beban di luar usaha Beban di luar usaha atu dikenal juga dengan beban non operasional, adalah beban yang tidak berkaitan langsung dengan aktivitas utama perusahaan. Beban ini terjadi bukan merupakan karena kegiatn operasional perusahaan melainkan karena sebab tertentu diluar kegiatan rutin perusahaan. Contoh : rugi penjualan aktiva tetap, beban bunga.
D. PENGKODEAN AKUN Pengkodean akun adalah pemberian simbol tertentu berbentuk angka, huruf, atau kombinasi angka dan huruf pada setiap akun yang dimaksudkan. Pemberian kode akun akan memudahkan kita dalam melakukan pencatatan jurnal,
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1.
Kode-Kode Perkiraan Akun
Semakin luas bidang kegiatan usaha perusahaan, maka akan semakin banyak akun yang digunakan dalam buku besar sehingga dalam penyusunannya diperlukan suatu cara yang sistematis. Cara atau metode-metode penyusunan akun dalam buku besar, semuanya bertujuan untuk memudahkan proses pencatatan, pemeriksaan dan mencari suatu akun jika diperlukan. Pemberian kode akun dalam buku besar erat sekali hubungannya dengan pengelompokkan akun dalam laporan keuangan. Oleh karena itu susunan akun dalam buku besar hendaknya disesuaikan
dengan susunan akun dalam laporan keuangan Teknik pengkodean Akun, yaitu :
a. Sistem Numerik Sistem
Numerik
adalah
cara
pemberian
kode
akun
dengan
menggunakan nomor (angka).
Kode Nomor Berurutan, dengan cara ini akun diberi nomor secara
berurutan sesuai dengan yang diinginkan Kode Akun
Nama Akun
101
Kas
102
Piutang Usaha
103
Perlengkapan
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Kode blok adalah cara pemberian kode akun dengan menyediakan satu
blok angka untuk setiap kelompok akun. a)
b)
c)
Tiap kelompok diberi 1 blok nomor Kelompok
Kode
Aktiva
100-199
Kewajiban
200-299
Ekuitas
300-399
Pendapatan
400-499
Beban
500-599
Tiap golongan diberi 2 blok nomor Golongan
Kode
Aktiva Lancar
100-149
Aktiva Tetap
150-199
Kewajiban lancer
200-249
Kewajiban Jangka panjang
250-299
Tiap jenis diberi 1 blok nomor Jenis
Kode
Kas
101
Piutang Usaha
102
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c. Sistem Menemonik
Sistem Menemonik adalah pemberian kode akun dengan menggunakan simbol kelompok dan singkatan huruf awal akun yang bersangkutan. Nama Akun
Kode
Aktiva Lancar
AL
Kas
AL.K
Piutang Usaha
AL.PU
Surat Berharga
AL.SB
Kewajiban lancer
KL
Utang Wesel
KL.UW
Utang Usaha
KL.UU
d. Sistem Kombinasi Huruf dan Angka
Sistem Kombinasi Huruf dan Angka adalah pemberian kode akun dengan menggunakan gabungan huruf dan angka. Nama Akun
Kode
Aktiva Lancar
AL
Kas
AL.01
Piutang Usaha
AL.02
Surat Berharga
AL.03
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3. Menetapkan apakah masing-masing akun tersebut mengalami penambahan atau pengurangan. 4. Menetapkan apakah itu harus di debet atau mengkredit akun dengan menggunakan hukum debet kredit. 5. Memasukkan transaksi tersebut ke dalam jurnal.
1.
Tahap Identifikasi Transaksi
Bukti Transaksi
Bukti transaksi adalah suatu bukti tertulis dari adanya suatu kegiatan yang mengakibatkan terjadinya transaksi keuangan. Bukti transaksi ini akan melibatkan dua pihak untuk bertransaksi. Suatu bukti transaksi perusahaan secara garis besar dapat dikelompokkan menjadi bukti intern dan bukti ekstern. a. Bukti Intern
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c) Memo
b. Bukti Ekstern Adalah bukti transaksi yang diterima perusahaan dari pihak luar yang membuat dan mengeluarkan bukti transaksi yang bersangkutan. Contoh : Faktur (Invoice), Kuitansi (Official receipt), Nota debet (Debit memo), Nota kredit (Credit memo), Cek (Cheque), Bilyet giro, dan Rekening
koran.
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d) Nota Kredit
e) Cek
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g) Rekening Koran
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Bentuk atau format format buku jurnal sebagai tempat mencatat transaksi pada setiap perusahaan mungkin berbeda, tetapi bentuk standar Jurnal Umum (General Journal) terdiri atas kolom-kolom seperti tampak dibawah ini : JURNAL UMUM
Tanggal (1)
Nama Akun dan Deskripsi Singkat (2)
Halaman (6)
Reff
Debit
Kresit
(3)
(4)
(5)
Keterangan: 1.
Kolom tanggal digunakan digunakan untuk mencatat mencatat tanggal, bulan, dan tahun tahun terjadinya transaksi.
2.
Kolom akun/keterangan digunakan untuk mencatat transaksi yang di debet dan di kredit, disertai keterangan singkat tentang transaksi tersebut.
3.
Kolom ref. (referensi) digunakan untuk mencatat kode akun ketika ayat jurnal
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2. Menganalisis akun-akun yang akan didebet dan dikredit
Sebelum dimasukkan ke dalam jurnal, maka bukti transaksi harus dianalisis terlebih dahulu dengan maksud : a.
Memeriksa kebenaran dan keabsahan bukti transaksi dan juga informasi yang terkandung di dalamnya.
b.
Mengetahui akun apa saja yang terpengaruh oleh transaksi tersebut.
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di sisi Debet jika terjadi pengurangan, dan di sisi Kredit jika terjadi penambahan terhadap akun-akun tersebut. c. Meliputi modal adalah setoran modal oleh pemilik. Akun-akun yang termasuk dalam elemen Modal akan dicatat di sisi Debet jika terjadi pengurangan, dan di sisi Kredit jika terjadi penambahan terhadap akun Modal tersebut. d. Pemakaian aktiva perusahaan yang dilakukan oleh pemilik e. Meliputi Pendapatan adalah pendapatan usaha, untung penjualan aktiva tetap,
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3. Contoh
1. Pada tanggal 1 februari pemilik menyetor uang tunai sebagai modal perusahaan sebesar Rp 4.000.000
Analisa
Pengaruh dalam transaksi diatas mengakibatkan penambahan terhadap aktiva (kas) dan penambahan terhadap modal, masing-masing sebesar Rp 4.000.000,-. Oleh karena itu transaksi tersebut dicatat disisi debit akun kas dan sisi kridit akun
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3.
Tanggal 10 februari 2010 diterima pendapatan jasa sebesar Rp.500.000 Analisa Pengaruh transaksi diatas mengakibatkan penambahan terhadap aktiva (kas) dan penambahan terhadap akun pendapatan sebesar Rp.500.000. Oleh karena itu transaksi tersebut dicatat ke sisi debit akun kas dan disisi kredit akun Pendapatan jasa Tanggal
Nama Akun dan Deskripsi Singkat Kas
Reff
Debit 500.000
Kresit
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RANGKUMAN
1.
Semua pencatatan harus didukung dengan bukti transaksi atau dokumen transaksi.
2.
Bukti transaksi terdiri dari: a. bukti internal, seperti bukti kas masuk, bukti kas keluar, dan d an memo; b. bukti eksternal, seperti kuitansi, faktur, nota kontan, nota debit, nota kredit,
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LATIHAN SOAL
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5. Transaksi berikut ini yang memengaruhi harta dan modal adalah ....
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10.
Dibeli peralatan kantor seharga Rp350.000,00, dibayar per kas Rp150.000,00,
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10) 11 Jan 2006 Dibayar cicilan kepada PD Senang sebesar Rp100.000,00.
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