SIKLUS AKUNTANSI DAN PEMROSESAN TRANSAKSI
Siklus Akuntansi dan Pemrosesan Transaksi adalah materi pokok yang harus dipahami oleh siapapun yang ingin belajar akuntansi. Secara umum, akuntansi (accounting) dapat dipahami sebagai suatu proses kegiatan mengolah data keuangan (input) agar menghasilkan informasi keuangan (output) yang bermanfaat bagi pihak-pihak yang berkepentingan dengan perusahaan atau organisasi ekonomi yang bersangkutan.
Akuntansi juga dapat diterjemahkan sebagai cara atau metode yang digunakan untuk menyelenggarakan pencatatan-pencatatan mengenai transaksi keuangan sehingga menghasilkan informasi yang relevan untuk pengambilan suatu keputusan.Transaksi adalah kejadian atau situasi yang mempengaruhi posisi keuangan perusahaan, atau yang mengakibatkan berubahnya jumlah atau komposisi persamaan antara kekayaan dan sumber pembelanjaan.
baca juga: pengertian akuntansi dari berbagai segi
Setiap transaksi akan berpengaruh paling tidak “dua perkiraan” dan dicatat pada“dua sisi berlawanan” (Debet dan Kredit). Untuk itu dalam akuntansi dikenal istilah saldo normal.
Akuntansi memiliki proses yang terdiri dari tahapan-tahapan untuk dapat menghasilkan laporan yang diinginkan, sebagai berikut :
a. Proses Mengklarifikasi Transaksi
b. Proses Mencatat Dan Merangkum
c. Proses Menginterpretasikan Dan Melaporkan
A. Siklus akuntansi
Siklus Akuntansi adalah kegiatan bertahap yang harus di lalui dalam proses akuntansi yang berjalan terus menerus dan berulang.Transaksi merupakan kejadian atau situasi yang mempengaruhi posisi keuangan perusahaan, atau yang mengakibatkan berubahnya jumlah atau komposisi persamaan antara kekayaan dan sumber pembelanjaan.
Jurnal dan buku besar
Dalam akuntansi, Jurnal adalah suatu buku di mana transaksi-transaksi bisnis dicatat secara kronologis pada prosedur pembukuan sebelum dimasukkan ke dalam buku besar
baca juga: PIHAK-PIHAK PENGGUNA INFORMASI AKUNTANSI
a. Jurnal Umum
b. Jurnal khusus
c. Jurnal penjualan (Sales Journal)
d. Jurnal penerimaan kas (Cash Receives Journal)
e. Jurnal pengeluaran kas (Cash Payments Journal)
f. Jurnal Pembelian (Purchases Journal)
Buku besar
Buku Besar adalah buku yang berisi semua rekening-rekening (kumpulan rekening) yang ada dalam laporan keuangan.Buku ini mencatat perubahan-perubahan yang terjadi pada masing-masing rekening dan pada akhir periode akan tampak saldo dari rekening-rekening tersebut. Setiap transaksi yang telah dicatat dalam jurnal akan diposting atau dipindahkan ke Buku Besar secara berkala. Siklus Akuntansi dan Pemrosesan Transaksi.
Neraca saldo
Neraca Saldo adalah daftar yang berisi kumpulan seluruh rekening/perkiraan Buku Besar.Neraca Saldo biasanya disiapkan pada akhir periode atau dapat juga disiapkan kapan saja untuk memastikan keseimbangan Buku Besar. Untuk menyiapkan Neraca Saldo, saldo tiap perkiraan harus ditentukan terlebih dahulu.
Jurnal penyesuaian
Setelah transaksi dicatat seluruhnya ke dalam jurnal dan buku besar, kemudian dibuat neraca percobaan (trial balance) yang angka-angkanya diambil dari saldo buku besar.Neraca percobaan ini harus menunjukkan jumlah yang sama antara jumlah sisi debit dan sisi kredit. Neraca percobaan berguna untuk menguji ketepatan pencatatan transaksi ke dalam buku jurnal dan buku besar.
Penyesuaian ini diperlukan karena sering kali perusahaan mengalami situasi dimana pendapatan yang diterima dengan biaya yang dikorbankan tidak jatuh bersamaan. Dengan dilakukannya penyesuaian terhadap beberapa perkiraan, seluruh transaksi yang dipengaruhi laba periodik dan posisi keuangan telah dicatat dan dilaporkan dalam laporan keuangan.
Neraca lajur
Neraca lajur merupakan kertas berkolom (berlajur) yang digunakan sebagai kertas kerja untuk mempermudah penyusunan laporan keuangan perusahaan secara sistematis. Pemakaian neraca lajur sangat bermanfaat bagi perusahaan dalam penyusunan laporan keuangan. Manfaat pemakaian neraca lajur antara lain: dapat digunakan untuk memeriksa data (rekening dan jumlah saldo) yang akan disajikan dalam laporan keuangan, dapat menunjukkan bahwa prosedur-prosedur yang perlu dilakukan untuk menyusun laporan keuangan telah dilaksanakan, dan dapat mempermudah menentukan kesalahan yang mungkin dilakukan.
Jurnal penutup
Siklus akuntansi belum berakhir dengan selesainya penyusunan laporan keuangan. Pada akhir periode setelah laporan keuangan tersusun, suatu perusahaan masih harus membuat jurnal yaitu jurnal penutup. Jurnal penutup digunakan untuk menutup rekening-rekening nominal yaitu pendapatan dan biaya.
Penyusunan laporan keuangan
Adapun tujuan penyusunan laporan keuangan secara singkat adalah untuk memberikan informasi yang relevan pada pihak-pihak di luar perusahaan.
Neraca saldo setelah penutupan
a. Setiap perkiraan yang belum sesuai pada akhir periode akuntansi dilakukan penyesuaian, hal ini dipandang perlu karena : ada suatu transaksi yang terjadi tetapi belum dilakukan pencatatan pada perkiraan yang tertentu.
b. Melakukan pemeriksaan dari saldo perkiraan agar menunjukkan saldo yang sebenarnya.
Perkiraan-perkiraan yang menyebabkan keuntungan atau kerugian suatu perusahaan akan ditutup dengan ayat penutup dengan tujuan agar perkiraan itu menjadi nol, karena semuanya diperhitungkan dengan perkiraan modal melalui perkiraan ikhtisar laba rugi.
Jurnal pembalik
Jurnal pembalik ini bukan merupakan keharusan dalam proses akuntansi, akan tetapi untuk menyederhanakan akan lebih baik bila di lakukan.
B. Pemrosesan transaksi
Fungsi dari IS adalah untuk mendukung kegiatan operasional perusahaan sehari-hari. Tujuan tersebut dapat dicapai dengan cara :
a. Memproses transaksi yang timbul dari sumber ekstern dan sumber intern.
b. Menyiapkan output seperti dokumen operasional atau laporan keuangan.
Kedua kegiatan diatas dikenal sebagai kegiatan pemrosesan transaksi.Sebelum transaksi diproses, kita terlebih dahulu harus mengidentifikasikan data-data transaksi yang dibutuhkan dalam suatu laporan keuangan. Kita tidak perlu mengumpulkan transaksi yang tidak dibutuhkan oleh suatu laporan keuangan. Jadi kesimpulannya kita memulai pemrosesan suatu transaksi akuntansi harus diawali mulai dari atas bukan dari bawah (laporan keuangan). Dimulai dari desain laporan keuangan, kemudian pembuatan bagan rekening, setelah itu diidentifikasikan berdasarkan siklus transaksi, dan yang terakhir baru dibuat ayat jurnalnya.
Bagan Rekening
Daftar yang menguraikan semua rekening yang digunakan dalam pembuatan laporan keuangan. Kegiatan pembuatan bagan arus tersebut tidak terlepas dari kegiatan pengkodean.
Pengkodean
Untuk membantu dalam pengumpulan maupun pemrosesan transaksi biasanya diberi suatu kode. Dimana kode adalah suatu kerangka yang menggunakan huruf atau angka (atau kombinasi keduanya) untuk memberikan tanda terhadap klasifikasi yang sebelumnya telah dibuat (bagan rekening).
Pengklasifikasian Transaksi
Karena tingkat arus transaksi dalam suatu perusahaan sangat kompleks, untuk mempermudah dalam penyajiannya, maka tiap transaksi diklasifikasikan ke dalam beberapa siklus-siklus transaksi.Siklus transaksi mengelompokkan satu atau lebih transaksi yang mempunyai kesamaan tujuan.Siklus transaksi untuk satu perusahaan dengan perusahaan lain akan berbeda, disini diberi contoh siklus transaksi perusahaan dagang dan perusahaan manufaktur.Dari pengklasifikasian tersebut nantinya dapat dengan mudah dibuat suatu bagan rekening.
Demikianlah penjelasan tentang Siklus Akuntansi dan Pemrosesan Transaksi
Sumber :
Jusup, Al Haryono.2011.Dasar-dasar Akuntansi (Jilid 1). Yogyakarta: Bagian Penerbitan STIE YKPN
Jusup, Al Haryono.2011.Dasar-dasar Akuntansi (Jilid 2). Yogyakarta: Bagian Penerbitan STIE YKPN
Marunung, Elvy Maria.2011.Akuntansi Dasar (untuk Pemula). Jakarta: Erlangga
Mulyadi.2008.Sistem Akuntansi.Yogyakarta: BPEE-Yogyakarta
Rudianto.2009. Pengantar Akuntansi. Jakarta: Erlangga
Sugiarto.2020.Pengantar Akuntansi.Tanggerang Selatan: Penerbit Universitas Terbuka
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