Pencatatan Transaksi Dalam Akuntansi

Pencatatan Transaksi Dalam Akuntansi

Pencatatan Transaksi Dalam Akuntansi

Pencatatan Transaksi Dalam Akuntansi harus dipahami dengan baik karena transaksi sangat berpengaruh terhadap sebuah entitas bisnis. Pengaruh transaksi terhadap suatu entitas (perusahaan atau organisasi lain) dapat kita pahami dengan menggunakan persamaan akuntansi sebagai berikut.

Aktiva = Liabilitas + Ekuitas

Selama perusahaan berjalan, ekuitas (modal) perusahaan akan bertambah bila perusahaan memperoleh Pendapatan (P) dan akan berkurang kalau perusahaan menyerap Beban ( B) atau biaya, maka Laba (L) selama periode tertentu akan sama dengan P – B. Dengan demikian ekuitas perusahaan pada akhir periode pertama akan sama dengan ekuitas awal periode ditambah laba untuk periode tersebut dan dapat digambarkan dalam persamaan sebagai berikut:

E1 = E0 + L

Bila selama periode akuntansi ada setoran atau pengambilan modal, maka ekuitas selain dipengaruhi laba, juga akan bertambah bila ada setoran modal dan akan berkurang bila ada pengambilan (prive) modal. Misalkan M merupakan selisih antara setoran dan pengambilan modal selama periode akuntansi (biasanya pemilik lebih banyak mengambil daripada menyetor), maka persamaan ekuitas dapat dikembangkan menjadi:

E1 = E0 + L -M

Pada akhir periode akuntansi pertama, persamaan dasar akuntansi akan menjadi:

A1 = U1 + E1

atau, kalau E1 diganti dengan E0, maka persamaan ini akan menjadi:

A1 = U1+E0+(P-B)

Persamaan di atas menggambarkan laporan keuangan yang dihasilkan oleh proses akuntansi:

L = P – B (menggambarkan laporan laba rugi (income statement))

E1 = E0 + L – M (menggambarkan laporan perubahan ekuitas (equity statement))

A1 = U1 + E1 (menggambarkan neraca atau laporan posisi keuangan (balance sheet atau financial position statement))

Laporan arus kas (cash flow statement) yang menggambarkan sebab- sebab perubahan kas (salah satu elemen dari aktiva) tidak diwakili dalam persamaan ini.

Baca Juga: Memahami Konsep Dasar Akuntansi

Walaupun setiap transaksi dapat dicatat dengan melalui persamaan akuntansi dasar di atas, namun bentuk pencatatan tersebut tidak praktis digunakan di dalam praktik akuntansi sesungguhnya. Transaksi perusahaan selama periode tertentu akan menyangkut berbagai pos (elemen) aktiva, utang, modal, pendapatan dan biaya yang jumlahnya dapat mencapai ratusan. Agar informasi harian dapat tersedia pada saat dibutuhkan, dan laporan keuangan dapat disusun setiap saat, maka perlu dibuat catatan yang terpisah untuk setiap pos. Sebagai contoh, perlu diadakan catatan khusus untuk mencatat penambahan dan pengurangan bahan habis pakai dan catatan lain lagi untuk mencatat penambahan dan pengurangan alat-alat angkutan. Jenis catatan tradisional yang digunakan untuk tujuan ini disebut dengan akun (rekening atau perkiraan). Suatu kelompok akun yang berkaitan yang merupakan satu unit disebut buku besar (general ledger). Dengan demikian kumpulan akun dari suatu perusahaan disebut dengan buku besar.

Sebagai ilustrasi, berikut ini adalah catatan ikhtisar transaksi perusahaan Infosana yang bergerak dalam bidang perdagangan komputer. Setiap transaksi dicatat dalam persamaan akuntansi yang menunjukkan suatu proses kegiatan perusahaan tersebut. Semua nilai transaksi adalah dalam ribuan (000).

  1. Didepositokan uang Rp15.000,00 di bank BNI, dampak dari transaksi ini menyebabkan aset (kas) perusahaan meningkat sebesar Rp15.000,00, begitu pula ekuitas perusahaan ikut bertambah sebesar Rp15.000,00. Transaksi tersebut dapat ditunjukkan dalam persamaan akuntansi sebagai berikut:
  1. Dibeli sebidang tanah untuk membangun gedung baru, pembayaran dilakukan secara tunai. Akibat dari transaksi ini menyebabkan kas perusahaan berkurang Rp10.000,00 dan aktiva perusahaan berupa tanah bertambah Rp10.000,00. Sementara nilai ekuitas tidak mengalami perubahan. Dengan demikian persamaan akuntansinya adalah:
Aktiva Pasiva
  1. Dibeli supplies (bahan habis pakai) kantor Rp1.350,00 secara kredit dari PT. Aneka. Transaksi ini menyebabkan aktiva (supplies) kantor bertambah dan utang perusahaan ikut bertambah pula. Persamaan akuntansinya adalah:
  1. Dibayar utang Rp950,00. Transaksi ini menyebabkan aktiva (kas) berkurang sebesar Rp950,00 dan Pasiva (utang dagang) berkurang sebesar Rp950,00. Dengan demikian persamaan akuntansinya adalah:
  1. Selama perusahaan beroperasi diperoleh pendapatan sebesar Rp7.500,00. Transaksi ini menyebabkan aktiva (kas) bertambah Rp7.500,00 dan Pasiva (ekuitas) ikut bertambah sebesar Rp7.500,00. Persamaan akuntansinya menjadi:
  1. Dibayar gaji karyawan dan biaya sewa masing-masing Rp2.400,00 dan Rp1.250,00. Transaksi ini menyebabkan aktiva (kas) berkurang sebesar Rp3.650,00, begitu juga ekuitas berkurang sebesar Rp3.650,00. Dengan demikian persamaan akuntansinya menjadi:

Dari transaksi-transaksi di atas dapat diringkas dalam persamaan akuntansi sebagai berikut:

AKUN

Akun (account) adalah catatan formal akuntansi yang digunakan untuk mengikhtisarkan transaksi yang terjadi selama periode akuntansi. Bentuk yang paling sederhana terdiri atas tiga bagian: (1) judul, yang menunjukkan nama dari pos yang dicatat dalam akun; (2) ruang (tempat) untuk mencatat penambahan jumlah dari pos tersebut dalam unit rupiah (uang); (3) ruang untuk mencatat pengurangan jumlah dari pos tersebut juga dalam unit rupiah. Bentuk akun di bawah ini dikenal dengan akun T karena bentuknya yang mirip dengan huruf T.

Sisi kiri dari akun disebut debet sedangkan sisi kanan disebut kredit.  Bila kita mencatat suatu jumlah pada sisi debet disebut dengan istilah mendebet atau dikatakan bahwa akun tersebut di debet, sebaliknya bila kita mencatatnya pada sisi kredit disebut dengan mengkredit atau dikatakan bahwa akun tersebut di kredit.

Baca Juga: Laporan Akuntansi Untuk Pemula

Berikut adalah contoh pengisian untuk penerimaan dan pengeluaran kas dari Perusahaan Angkutan Hudowo dalam contoh terdahulu.

Jumlah debet dalam hal ini penambahan kas bulan Oktober adalah sebanyak Rp8.200.000,00, sedangkan pengeluaran untuk bulan yang sama adalah sebesar Rp5.647.00,00. Dengan demikian akun Kas masih mempunyai sisa (saldo) debet sebesar Rp2.553.000,00. Jumlah tersebut yang nantinya akan disajikan dalam neraca pada akhir bulan Oktober.

Perlu diingat istilah debet dan kredit bukan sebagai pengganti istilah tambah dan kurang. Akun aktiva dan beban (biaya) bila bertambah akan di debet dan bila berkurang akan di kredit. Sebaliknya dengan akun utang, ekuitas dan pendapatan bila berkurang akan di debet dan bila bertambah  akan di kredit.

Untuk melatih penguasaan saudara terhadap penggunaan akun, coba Anda catat transaksi dalam persamaan akuntansi perusahaan  Mizan  ke dalam akun Kas dan Modal dengan menggunakan format berikut ini (untuk akun lain Anda dapat menggunakan akun yang Anda buat sendiri):

Modal

Sudah selesai? Kalau sudah jumlahkan sisi debet dan kredit, kemudian hitung selisihnya! Selisihnya ini disebut dengan istilah saldo. Bila pekerjaan Anda betul, maka jumlah saldonya akan sama dengan jumlah yang ada dalam persamaan akuntansi perusahaan Mizan pada kolom Kas dan kolom Modal.

Baca Juga: Memahami Sistem Informasi Akuntansi

Contoh format akun di atas sering disebut sebagai akun bentuk T, yang memudahkan dalam penjelasan mekanisme pendebetan dan pengkreditan dalam perkuliahan. Dalam kenyataannya, banyak perusahaan yang menggunakan format akun yang bervariasi. Bila saudara punya tabungan di bank, amati buku tabungan saudara, kolom dalam buku tabungan saudara mungkin mirip atau sama dengan salah satu bentuk akun sebagai berikut:

  1. Bentuk akun dengan kolom saldo dengan keterangan D/K (debet dan kredit), kolom F atau folio biasanya diganti dengan nama R atau reference (acuan)
  1. Bentuk akun dengan kolom saldo tanpa keterangan D/K (debet dan kredit), keterangan d/k tidak diperlukan karena saldo normal dari suatu akun biasanya sudah tertentu misalnya kalau saldo Modal biasanya adalah kredit.
Pencatatan Transaksi Dalam Akuntansi suatu perusahaan dapat digambarkan dengan menggunakan persamaan Aset = Liabilitas + Ekuitas
  1. Seringkali kolom debet dan kredit digabung dan diberi nama kolom mutasi, dalam pencatatan di kolom mutasi cukup diberi kode tanda (D) untuk pendebetan atau tanda (K) pengkreditan sebagai berikut:
Pencatatan Transaksi Dalam Akuntansi suatu perusahaan dapat digambarkan dengan menggunakan persamaan Aset = Liabilitas + Ekuitas

Sebelum Anda melanjutkan membaca kegiatan belajar ini, coba saudara isikan transaksi dari perusahaan Mizan ke dalam akun kas, modal pada format akun di atas dan rasakan mana yang lebih mudah, lebih praktis atau yang lebih informatif.

SALDO NORMAL AKUN

Jumlah pertambahan yang dicatat dalam suatu akun biasanya sama dengan atau lebih besar daripada jumlah pengurangannya. Oleh sebab itu saldo akun normalnya adalah positif dan jarang sekali yang mempunyai saldo negatif. Sebagai contoh, total debet (pertambahan) dari akun aktiva biasanya lebih besar daripada jumlah kreditnya (pengurangannya), dengan demikian akun aktiva normalnya akan mempunyai saldo debet. Tetapi mungkin jumlah saldo akun sama dengan nol, bila saja jumlah debet dan kreditnya sama. Aturan debet dan kredit serta saldo normal dari berbagai macam akun dapat diikhtisarkan sebagai berikut:

Jenis AkunBertambahBerkurangSaldo Normal
AktivaDebetKreditDebet
UtangKreditDebetKredit
Ekuitas (Modal)KreditDebetKredit
PriveDebetKreditDebet
PendapatanKreditDebetKredit
BebanDebetKreditDebet

Jika suatu akun yang normalnya bersaldo debet dan kenyataan bersaldo kredit atau sebaliknya, maka hal ini menunjukkan adanya kemungkinan kesalahan akuntansi atau terdapat keadaan yang luar biasa. Sebagai contoh, saldo kredit dari rekening aktiva seperti kas dan bahan habis pakai hanya dapat terjadi karena kesalahan akuntansi. Sebaliknya saldo debet rekening utang dapat disebabkan karena pembayaran yang lebih besar daripada jumlah utangnya.

BUKU JURNAL

Pencatatan transaksi secara langsung ke dalam akun sulit dilakukan dalam praktik sehari-hari, selain itu dalam praktik jumlah akun  cukup banyak sehingga sulit untuk melacak bila terjadi suatu kesalahan. Di  samping itu, bila kita ingin memperoleh informasi tentang transaksi yang terjadi pada tanggal tertentu, kita sulit untuk mencarinya ke dalam akun-  akun yang ada. Untuk mengatasi hal ini, sebelum transaksi dicatat ke dalam akun, terlebih dulu transaksi tersebut dicatat di dalam buku jurnal. Sesuai dengan namanya, buku jurnal adalah catatan kejadian keuangan (transaksi) yang dilakukan secara urut waktu (kronologis). Dalam buku jurnal, transaksi sudah dianalisis dengan menentukan pengaruhnya (debet dan kredit) terhadap akun-akun yang terkait.

Pencatatan dalam buku jurnal ini juga sejalan dengan persamaan akuntansi, yaitu setiap transaksi akan di debet dan di kredit dalam jumlah yang sama. Buku jurnal dikenal dengan istilah buku catatan pertama (book of original entry), sebab buku jurnal ini memang digunakan untuk mencatat transaksi pertama kali secara lengkap. Setelah transaksi dicatat dalam buku jurnal secara berkala transaksi ini akan diikhtisarkan dalam akun (account) buku besar (general ledger). Bentuk formal buku jurnal  yang  banyak dikenal adalah jurnal umum dua kolom (general journal) yang contohnya sebagai berikut:

Contoh Buku Jurnal Umum

TanggalAkun dan UraianFDebetKredit
     
     

Keterangan:

  • Kolom tanggal: digunakan untuk mencatat tanggal terjadinya transaksi
  • Kolom Akun dan Uraian : digunakan untuk mencatat nama akun-akun yang di debet dan di kredit dan uraian ringkas dan lengkap dari catatan transaksi.
  • Kolom F (Folio) : digunakan sebagai bukti bahwa jumlah debet dan  kredit sudah dipindahkan ke akun-akun yang bersangkutan
  • Kolom Debet dan Kredit : digunakan untuk mencatat jumlah yang di debet dan yang di kredit

Bila akan mencatat transaksi berikutnya pada kolom akun dan uraian diberi garis pembatas.

Ilustrasi

Misalkan dengan menggunakan contoh Usaha Jasa Konsultasi Mizan, kita catat transaksi-transaksi tersebut ke dalam buku jurnal sebelum dibukukan (posting) dalam akun, maka pencatatan ke dalam buku jurnal  akan dilakukan sebagai berikut (nomor transaksi dianggap sebagai tanggal transaksi):

  1. Pemilik menginvestasikan uang tunai ke dalam perusahaan sebesar Rp150.000,00.
  2. Dipinjam uang dari Bank Muamalah Rp100.000,00.
  3. Dibayar biaya sewa bulan ini sebesar Rp130.000,00.
  4. Dibeli bahan habis pakai secara kredit Rp100.000,00.
  5. Dibeli bahan habis pakai Rp50.000,00 per kas.
  6. Penerimaan kas dari hasil jasa konsultasi Rp600.000,00.
  7. Dibayar gaji pegawai Rp30.000,00.
  8. Tuan A (pemilik) mengambil uang dari perusahaan Rp100.000,00 untuk keperluan pribadinya.
  9. Selama bulan ini bahan habis pakai yang digunakan/terpakai seharga Rp30.000,00.
  10. Dibayar jasa atas pinjaman Bank Rp6.000,00.

Buku Jurnal Umum

Pencatatan Transaksi Dalam Akuntansi suatu perusahaan dapat digambarkan dengan menggunakan persamaan Aset = Liabilitas + Ekuitas
Pencatatan Transaksi Dalam Akuntansi suatu perusahaan dapat digambarkan dengan menggunakan persamaan Aset = Liabilitas + Ekuitas

Buku jurnal biasanya dibuat dalam suatu buku (atau bundel kartu) dan diberi nomor urut untuk setiap halaman (lembar). Nomor halaman buku jurnal ini nanti akan digunakan sebagai sumber data yang digunakan dalam akun. Akun yang di kredit sengaja ditulis agak masuk ke kanan, dengan tujuan untuk memberi tahu bahwa akun tersebut di kredit dan sebagai pembeda dari akun yang di debet. Selanjutnya pencatatan dalam buku jurnal dapat disederhanakan sebagai berikut, misalnya pada transaksi nomor satu (1) dicatat dalam jurnal:

Pencatatan Transaksi Dalam Akuntansi suatu perusahaan dapat digambarkan dengan menggunakan persamaan Aset = Liabilitas + Ekuitas

Ini artinya bahwa akun kas di debet dengan jumlah Rp150.000,00 dan akun Modal Pemilik di kredit dengan jumlah Rp150.000,00. Cara pencatatan seperti ini banyak dijumpai ketika menjelaskan dalam perkuliahan, dalam praktik pencatatan dalam buku jurnal harus dilakukan secara lengkap.

PROSES POSTING

Setelah transaksi dicatat dalam buku jurnal, proses selanjutnya adalah memisahkan dan mengikhtisarkan jumlah rupiah masing-masing transaksi yang ada pada buku jurnal ke akun buku besar yang sesuai. Proses atau kegiatan memindahkan informasi dari buku jurnal ke akun disebut dengan istilah posting atau pembukuan.

Langkah-langkah yang harus dilakukan pada waktu mengadakan posting atau pembukuan adalah:

  1. Mencatat tanggal transaksi.
  2. Menuliskan keterangan singkat mengenai transaksi.
  3. Menuliskan pada kolom “F” atau “R” halaman buku jurnal yang memuat transaksi yang dipindahkan.
  4. Mencatat jumlah rupiah transaksi sesuai dengan tempatnya, yaitu sebelah debet dan kredit.

Kapan dan bagaimana melakukan posting?

Pertanyaan mendasar adalah apakah posting perlu dilakukan setiap kali terjadi transaksi atau menunggu sampai cukup banyak transaksi dalam jurnal, baru kemudian di-posting dan apakah posting dilakukan secara berurutan berdasarkan transaksi atau berdasarkan akun.

Biasanya transaksi selama satu periode tertentu (misalnya satu minggu atau satu bulan) di jurnal terlebih dahulu seluruhnya, baru dilakukan posting. Orang yang menjurnal transaksi tidak harus sama dengan orang yang melakukan posting. Di sinilah fungsi jurnal sebagai pembagian kerja.

Posting biasanya dilakukan berdasarkan urutan rekening. Maksudnya dalam melakukan posting, khusus akun tertentu di-posting terlebih dahulu secara keseluruhan baik jumlah yang di debet maupun yang di kredit. Misalnya akun yang menyangkut kas dalam suatu periode (satu bulan) di- posting terlebih dahulu secara keseluruhan, kemudian dilanjutkan ke akun piutang usaha, begitu seterusnya untuk akun-akun yang lain sampai semua transaksi dalam buku jurnal di-posting seluruhnya. Cara ini dimaksudkan agar tidak perlu membolak-balik akun yang sama yang belum di-posting dan sekaligus untuk lebih menghemat waktu. Namun apabila perusahaan sudah menerapkan sistem akuntansi dengan komputer, begitu transaksi dicatat dalam jurnal langsung dibukukan ke dalam akun dan langsung dapat diketahui jumlah saldo dari setiap akun yang ada.

Pembukuan atas transaksi tersebut di atas dalam akun adalah sebagai berikut. Untuk akun selain kas Anda dapat melakukan posting dari buku jurnal sebelumnya.

Pencatatan Transaksi Dalam Akuntansi suatu perusahaan dapat digambarkan dengan menggunakan persamaan Aset = Liabilitas + Ekuitas
Pencatatan Transaksi Dalam Akuntansi suatu perusahaan dapat digambarkan dengan menggunakan persamaan Aset = Liabilitas + Ekuitas

Bila sudah selesai coba pekerjaan Anda cocokkan dengan penjelasan transaksi sebagai berikut:

  1. Pemilik menginvestasikan uang tunai ke dalam perusahaan sebesar Rp150.000,00.
    • Transaksi ini akan menambah uang tunai perusahaan dan menambah ekuitas (modal) perusahaan, dengan demikian transaksi ini akan di debet pada akun Kas dan di kredit pada akun Modal pemilik.
  2. Dipinjam uang dari Bank Muamalah Rp100.000,00.
    • Pinjaman uang dari bank akan menambah kas perusahaan dan menambah utang perusahaan kepada bank. Seperti halnya dengan transaksi nomor 1, transaksi ini akan di debet pada akun Kas dan di kredit pada akun Utang Bank Nasional.
  3. Dibayar biaya sewa bulan ini sebesar Rp130.000,00.
    • Pembayaran sewa akan mengurangi uang kas perusahaan dan menambah beban sewa perusahaan. Pada contoh ini tidak langsung mengurangi modal pemilik, tetapi dicatat dulu dalam akun Beban Sewa untuk memudahkan penyusunan laporan laba rugi. Dengan demikian transaksi ini akan di debet pada akun Beban Sewa dan di kredit pada akun Kas.
  4. Dibeli bahan habis pakai secara kredit Rp100.000,00.
    • Pembelian ini akan menambah aktiva perusahaan yang berupa Bahan Habis Pakai (supplies) dan menambah utang usaha perusahaan. Dengan demikian transaksi ini dicatat dengan mendebet akun Bahan Habis Pakai dan mengkredit akun Utang Usaha.
  5. Dibeli bahan habis pakai Rp50.000,00 per kas.
    • Pembelian bahan habis pakai akan mengubah aktiva perusahaan dari kas menjadi bahan habis pakai (seperti kertas, klip kertas dan sebagainya). Pembelian bahan habis pakai ini, akan menambah Bahan Habis Pakai dan mengurangi uang kas. Dengan demikian transaksi ini dibukukan dengan mendebet akun Bahan Habis Pakai dan mengkredit akun Kas.
  6. Penerimaan kas dari hasil jasa konsultasi Rp600.000,00.
    • Adanya penerimaan hasil jasa konsultasi akan menambah uang kas perusahaan dan menambah modal pemilik. Penambahan terhadap modal pemilik ini dibukukan terlebih dulu dalam akun Pendapatan Jasa Konsultasi. Dengan demikian transaksi ini dicatat dengan mendebet akun Kas dan mengkredit akun Pendapatan Jasa Konsultasi.
  7. Dibayar gaji pegawai Rp30.000,00.
    • Pembayaran gaji akan mengurangi kas perusahaan, di sisi lain beban gaji pegawai akan bertambah. Transaksi ini akan dibukukan dengan mendebet akun Beban Gaji dan mengkredit pada akun Kas.
  8. Tuan A mengambil uang dari perusahaan Rp100.000,00 untuk keperluan pribadi.
    • Pengambilan uang perusahaan oleh pemilik untuk kepentingan pribadi, tidak langsung mengurangi modal pemilik, tetapi dibukukan lebih dahulu pada akun Prive, Pemilik. Akun prive ini digunakan untuk memisahkan transaksi pemilik perusahaan dengan transaksi perusahaan. Pengambilan uang untuk kepentingan pribadi pemilik dibukukan dengan mendebet akun Prive, Pemilik dan mengkredit akun Kas.
  9. Selama bulan ini bahan habis pakai yang digunakan/terpakai seharga Rp30.000,00.
    • Pemakaian bahan habis pakai merupakan transaksi intern yang mengubah aktiva menjadi beban. Transaksi ini akan mengurangi aktiva berupa bahan habis pakai dan menambah beban bahan habis pakai. Dengan demikian transaksi ini akan dicatat dengan mendebet akun Beban Bahan Habis Pakai dan mengkredit Bahan Habis Pakai.
  10. Dibayar bunga atas pinjaman bank Rp6.000,00.
    • Pembayaran bunga kepada bank akan mengurangi uang kas perusahaan dan menambah beban bunga. Transaksi ini dibukukan dengan mendebet akun Beban Bunga dan mengkredit akun Kas.

DAFTAR SALDO (TRIAL BALANCE)

Dari contoh penjurnalan dan proses posting yang diuraikan di atas, Anda dapat melihat secara jelas bahwa saldo akhir yang terdapat pada setiap akun diberi tanda D dan K. Tanda D menunjukkan bahwa akun tersebut bersaldo Debet, sebaliknya kalau akun tersebut bertanda K menunjukkan akun tersebut bersaldo Kredit.

Dalam menyusun daftar saldo, kedudukan saldo juga harus ditunjukkan. Dengan kata lain saldo debet dan kredit dalam neraca harus dipisahkan sehingga dapat diketahui berapakah total saldo debet dan berapakan total saldo kredit. Jumlah rupiah total kedua saldo harus sama (seimbang). Kalau tidak seimbang terjadi suatu kekeliruan atau kesalahan dalam proses pencatatan pada akun tertentu atau terjadi kesalahan dalam memasukkan akun tertentu atau mencatat pada kolom yang seharusnya. Misalnya kesalahan dalam menjumlah, akun yang jumlahnya seharusnya bersaldo kredit, dicatat pada akun yang bersaldo debet.

Untuk lebih jelasnya berikut ini disajikan bentuk daftar saldo perusahaan Mizan:

UraianDebet (Rp)Kredit (Rp)
Kas534.000,00 
Modal, Pemilik 150.000,00
Utang Bank Muamalah 100.000,00
Utang Usaha 100.000,00
Bahan Habis Pakai120.000,00 
Prive, Pemilik100.000,00 
Pendapatan Jasa Konsultasi 600.000,00
Beban Sewa130.000,00 
Bahan Gaji30.000,00 
Beban Bahan Habis Pakai30.000,00 
Beban Jasa Bank6.000,00 
Jumlah950.000,00950.000,00

Kesalahan yang tidak dapat ditemukan melalui daftar saldo

Keseimbangan debet dan kredit dalam daftar saldo tidak menjamin bahwa proses akuntansi mulai dari jurnal sampai dengan daftar saldo telah benar. Ada beberapa kesalahan dalam jurnal dan kesalahan dalam  pembukuan tidak menyebabkan ketidakseimbangan dalam daftar saldo. Beberapa kesalahan yang tidak terdeteksi oleh daftar saldo antara lain:

  1. Pencatatan dalam jurnal dengan akun yang salah, misalnya seharusnya di debet pada akun Kas dengan jumlah Rp100.000, tetapi didebet pada  akun Piutang dengan jumlah yang sama.
  2. Pencatatan dalam jurnal dengan jumlah yang salah baik pada sisi debet maupun pada sisi kreditnya
  3. Pembukuan pada akun yang salah, tetapi dengan jumlah yang benar.
  4. Pembukuan pada jumlah yang salah baik pada sisi debet maupun pada sisi kredit

Untuk menemukan kesalahan-kesalahan tersebut, kita harus melacak mulai dari bukti transaksi ke buku jurnal kemudian ke buku besar. Proses ini memerlukan waktu lama.

DAFTAR AKUN ATAU KODE REKENING (CHART OF ACCOUNTS)

Jumlah akun pada suatu perusahaan yang besar, biasanya jumlahnya amat banyak dan amat bervariasi, sehingga kalau suatu akun tidak diberi  kode tertentu akan menyulitkan di dalam pencarian dan penyimpanan akun  ke tempat semula. Selain itu pemberian kode yang baik juga akan memudahkan pengolahan data dan penyusunan laporan keuangan. Ada banyak metode pembuatan kode, namun dalam akuntansi cara pemberian kode yang banyak digunakan adalah sistem desimal yaitu dengan memberikan angka desimal ke kelompok akun-akun tertentu. Akun-akun dalam laporan keuangan dapat dikelompokkan sebagai berikut: Aktiva, Kewajiban, Ekuitas, Pendapatan, dan Biaya. Dengan demikian kita dapat menentukan kode akun dengan cara sebagai berikut:

KelompokKode Akun
Aktiva1 xxxx
Kewajiban2 xxxx
Ekuitas3 xxxx
Pendapatan4 xxxx
Beban5 xxxx

Setiap posisi angka di belakang yang telah ditetapkan, dapat menggambarkan subklasifikasi selanjutnya seperti yang  diinginkan. Misalnya pada kelompok aktiva, angka kedua kita menginginkan untuk subklasifikasi lancar dengan kode 0, maka kode yang digunakan adalah 10 xxxx. Jumlah angka digit tergantung pada keinginan manajemen dan kompleks tidaknya klasifikasi.

HUBUNGAN ANTARA AKUN DENGAN LAPORAN KEUANGAN

Pada akhir periode, seluruh akun dijumlah dan dihitung saldonya. Akun- akun ini merupakan bahan dasar yang akan digunakan untuk menyusun laporan keuangan. Akun pendapatan dan beban digunakan untuk menyusun laporan laba rugi, akun ekuitas dan prive digunakan untuk menyusun laporan perubahan modal, akun aktiva, utang dan ekuitas dipakai sebagai dasar untuk menyusun neraca, serta akun kas dipakai untuk menyusun laporan arus kas. Untuk lebih jelasnya dari data akun Usaha Konsultasi Mizan dapat disusun laporan keuangan sebagai berikut:

Laporan Keuangan
Pencatatan Transaksi Dalam Akuntansi suatu perusahaan dapat digambarkan dengan menggunakan persamaan Aset = Liabilitas + Ekuitas

Catatan:

Saldo Kas Awal, dianggap saat Pemilik melakukan investasi

Rangkuman Pencatatan Transaksi Dalam Akuntansi

Pengaruh transaksi terhadap suatu perusahaan di dalam akuntansi dapat digambarkan dengan menggunakan persamaan akuntansi sebagai berikut:

Aktiva = Liabilitas + Ekuitas

Ekuitas (modal) perusahaan dapat berubah apabila perusahaan memperoleh Pendapatan (P) atau adanya setoran modal, dan perusahaan menyerap Beban (B) atau adanya pengambilan modal (prive).

Meskipun setiap transaksi dapat dicatat dengan persamaan akuntansi seperti di atas, namun bentuk pencatatan tersebut kurang praktis digunakan, karena transaksi yang terjadi di perusahaan selama periode tertentu akan menyangkut berbagai pos (elemen) aktiva, utang, ekuitas, pendapatan dan biaya yang jumlahnya dapat mencapai ratusan.

Agar informasi harian dapat tersedia, pada saat dibutuhkan, dan laporan keuangan dapat disusun setiap saat, maka perlu dibuat catatan yang terpisah untuk setiap pos. Catatan tersebut dalam akuntansi disebut dengan rekening (akun). Sedangkan kelompok rekening yang berkaitan dan merupakan satu unit disebut buku besar (ledger).

Akun adalah catatan formal akuntansi yang digunakan untuk mengikhtisarkan transaksi yang terjadi selama periode akuntansi dan bentuk akun ini dapat bermacam-macam. Bentuk paling sederhana suatu akun terdiri atas tiga bagian: (1) Judul, yang menunjukkan nama dari pos yang dicatat, (2) ruang (tempat) untuk mencatat penambahan jumlah dari pos tersebut dalam unit rupiah (uang) dan (3) ruang untuk mencatat pengurangan jumlah dari pos tersebut. Bentuk rekening tersebut sering disebut akun dua kolom atau akun T.

Pada akhir periode seluruh akun dijumlahkan dan dihitung saldonya. Akun-akun ini merupakan bahan dasar yang akan digunakan untuk menyusun laporan keuangan. Akun-akun pendapatan dan beban dipakai untuk menyusun laporan laba rugi, akun aktiva, utang dan ekuitas dipakai untuk menyusun neraca, akun ekuitas dan prive dipakai untuk menyusun laporan perubahan modal dan akun kas dipakai untuk menyusun arus kas.

Cara pencatatan langsung ke dalam akun sulit dilakukan dalam praktik, karena jumlah akun cukup banyak dan terjadi kesalahan sulit untuk melacak kesalahan tersebut, maka untuk pencatatan transaksi sebelum dilakukan pencatatan ke dalam akun, terlebih dahulu dicatat dalam buku jurnal. Buku jurnal yaitu buku yang digunakan untuk mencatat kejadian keuangan (transaksi) yang dilakukan secara urut waktu dan pencatatan dalam buku jurnal ini juga sejalan dengan persamaan akuntansi, dalam arti setiap transaksi akan di debet dan di kredit dalam jumlah yang sama. Bentuk buku jurnal ini yang banyak dikenal adalah bentuk dua kolom.

Sumber

Sugiarto. 2021. Pengantar Akuntansi. Penerbit Universitas Terbuka: Tanggerang Selatan

Pencatatan Transaksi Dalam Akuntansi Pencatatan Transaksi Dalam Akuntansi Pencatatan Transaksi Dalam Akuntansi Pencatatan Transaksi Dalam Akuntansi Pencatatan Transaksi Dalam Akuntansi Pencatatan Transaksi Dalam Akuntansi

523 thoughts on “Pencatatan Transaksi Dalam Akuntansi

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