Contoh Transaksi Akun di Perusahaan Dagang

Since the characteristics of trade companies are different from those of service companies, there are some accounts which are different. Nevertheless, there are also a number of accounts which are found in both trade companies and service companies, such as accounts of payroll expense, cash, tools, receivables, and so on.

Perbedaan karakter antara perusahaan dagang dengan perusahaan jasa menyebabkan sebagian akun-akun dan transaksi yang ada di dalam perusahaan dagang juga berbeda. Namun demikian ada pula sejumlah akun yang sama, seperti beban gaji, kas, peralatan, piutang, dan lain sebagainya yang sama-sama ada.

1. Transactions in Trade Companies / Transaksi di Perusahaan Dagang

a. Purchase of goods both on cash and on credit. A purchase on credit can be identified although there is no remark "on credit." This can be seen from the transaction document. If a transaction document is factur and there are payment conditions, it can be concluded that the purchase transactions is made on credit.

Pembelian barang dagang yang dilakukan secara tunai maupun secara kredit. Pembelian secara kredit dapat diketahui tanpa ada keterangan "secara kredit." Ini bisa terlihat dari bukti transaksinya. Bila bukti transaksinya berupa faktur serta ada syarat pembayarannya dapat dipastikan transaksi pembeliannya dilakukan secara kredit.

b. Sales of goods / Penjualan barang dagang

c. Just like the purchase of goods, the sales of goods can also be conducted on cash and on credit. Seperti halnya pembelian barang dagang, penjualan juga dapat dilakukan secara tunai maupun kredit.

d. Receiving purchase discounts / Memperoleh potongan pembelian.

e. Giving a sales deduction in accordance with the conditions of payment which have been agreen upon or giving a direct deduction, such as a discount, rebate, or a tare.

Memberi potongan penjualan sesuai syarat pembayaran yang sudah disetujui atau memberi potongan langsung seperti diskon, rabat, dan tara.

Transportation cost of goods purchased is paid every time a purchase transaction is made, while sales costs are normally born by the buyer. So in calculating the net sales, the sales transportation cost is not included in the profit and loss statement of a trade company.

Beban angkut pembelian dibayar setiap melakukan transaksi pembelian barang dagang, sedangkan untuk beban penjualan biasanya ditanggung oleh pembelinya. Jadi dalam menghitung penjualan bersih, beban angkut penjualan tidak dimasukkan pada laporan laba rugi usaha dagang. 

Paying expenses, such as salary expense, administration expense, electricity expense, water expense, and so on which are all included in operating expenses, and also payment of loan interest which is included in non-operating. expense.

Membayar beban-beban seperti beban gaji, beban administrasi, beban listrik, beban air, dan lain sebagainya yang termasuk beban operasional, dan juga beban bunga pinjaman yang termasuk beban non-operasional.

Receiving incomes from non-operating activities (other than sales), such as rent income when the company rents out something and income from savings interest or investment income if the company has shares in another company.

Menerima pendapatan dari kegiatan operasi dan dari luar kegiatan operasional (penjualan) seperti pendapatan sewa jika perusahaan menyewakan sesuatu dan pendapatan bunga tabungan atau pendapatan investasi jika perusahaan memiliki saham di perusahaan lain.

Returning goods which have been bought because of damage or discomformity with the order The company returns the goods and makes a debit note the account of which is called purchase return account.

Mengembalikan barang dagangan yang dibeli karena rusak atau tidak sesuai yang dipesan. Perusahaan mengembalikan barang dagangan dan membuat nota debet dan akunnya disebut retur pembelian.

Receiving returns of goods that have been sold, and this is called sales return. The document of sales return transaction is recorded in the credit note. In making a credit note, it is assumed that the company (seller) should credit its receivable from the client. Such a transaction is often written "We have credited your account" or the client's account (receivable from the client) has been credited, which means a return of sales has happened.

Menerima pengembalian barang dagangan yang dijual disebut dengan retur penjualan. Bukti dan transaksi retur penjualan ini dicatat pada nota kredit. Membuat nota kredit diasumsikan dengan perusahaan (penjual) harus mengkredit piutangnya pada pelanggannya. Bila di transaksi sering berbunyi: "Kami telah mengkredit akun Anda" atau akun pelanggan (piutang kepada pelanggan) telah dikredit, berarti terjadi retur penjualan.

Transactions of sales, purchases, purchase returns, sales returns, purchase deduction, and sales deduction only belong to trade companies, not service companies. Mean while, the accounts of various expinses and incomes are the same as those of service companies.

Transaksi penjualan, pembelian, retur pembelian, retur penjualan, potongan pembelian, dan potongan penjualan hanya dimiliki perusahaan dagang dan tidak dimiliki perusahaan jasa. Adapun akun berbagai macam beban dan pendapatan sama seperti di perusahaan jasa.
 
2. Accounts in Trade Companies - Akun-akun di Perusahaan Dagang

From the description of transactions in trade companies, the accounts in trade companies can already be identified clearly, some of them are:

Contoh Transaksi Akun di Perusahaan Dagang

Dari uraian mengenai transaksi di perusahaan dagang, akun-akun di perusahaan dagang sudah dapat diidentifikasi secara jelas, antara lain:
  • purchase / pembelian,
  • purchase deduction / potongan pembelian,
  • purchase transportation expense / beban angkut pembelian,
  • sales / penjualan,
  • sales deduction / potongan penjualan,
  • sales return / retur penjualan,
  • purchase return / retur pembelian,
  • salary expense / beban gaji,
  • electricity expense / beban listrik,
  • administration expense / beban aaministrasi,
  • interest expense / beban bunga, 
  • interest income / pendapatan bunga, and/dan
  • group of real accounts in the balance, such as cash, commercial receivables, depreciation accumulation, tools, and so forth / kelompok akun riil di neraca, seperti kas, piutang dagang, peralatan, akumulasi depresiasi, peralatan, dan lain sebagainya.




Sumber Pustaka: CV. Yrama Widya