Belajar Akuntansi Perusahaan Dagang - Proses Penjurnalan hingga Posting ke Buku Besar Pembantu

Introduction

This tutorial will guide you through the accounting process for a trading company, specifically focusing on journaling transactions, posting to subsidiary ledgers, and managing inventory. We'll use the example of UD. X, a company selling flash drives, to illustrate each step. This guide is essential for anyone interested in understanding basic accounting practices in a commercial setting.

Step 1: Initial Capital Contribution

1. Record Initial Capital
   • On January 1, 2018, Tuan A established UD. X.
   • Contributions included:
     • Land: 500,000,000
     • Building: 300,000,000
     • Cash: 100,000,000
   • Journal Entry:
     • Debit Land 500,000,000
     • Debit Building 300,000,000
     • Debit Cash 100,000,000
     • Credit Capital 900,000,000

Step 2: Purchase of Office Vehicle

1. Record Purchase Transaction
   • On January 2, UD. X purchased an office vehicle for 30,000,000 from Tn. Amin.
   • Journal Entry:
     • Debit Vehicle 30,000,000
     • Credit Cash 30,000,000

Step 3: Inventory Purchases on Credit

1. Purchasing Flash Drives

   • On January 3, purchase of 100 units of flash drives at 55,000 each from Toko X on credit.
   • Journal Entry:
     • Debit Inventory 5,500,000
     • Credit Accounts Payable 5,500,000

2. Additional Inventory Purchase

   • On January 4, purchase of 50 units at 52,500 each from Toko Y on credit.
   • Journal Entry:
     • Debit Inventory 2,625,000
     • Credit Accounts Payable 2,625,000

Step 4: Handling Returns

1. Return of Defective Goods
   • On January 5, return 20 units to Toko X (Invoice 010).
   • Journal Entry:
     • Debit Accounts Payable 1,100,000
     • Credit Inventory 1,100,000

Step 5: Sales Transactions

1. First Sale

   • On January 10, sold 10 units to Tn. Joko at 57,500 each (Invoice 1).
   • Journal Entry:
     • Debit Accounts Receivable 575,000
     • Credit Sales Revenue 575,000

2. Second Sale

   • On January 11, sold 50 units to Sekolah QQ at 58,500 each (Invoice 2).
   • Journal Entry:
     • Debit Accounts Receivable 2,925,000
     • Credit Sales Revenue 2,925,000

Step 6: Further Inventory Transactions

1. New Inventory Purchase

   • On January 16, purchase of 30 units at 55,500 each from Toko X on credit (Invoice 011).
   • Journal Entry:
     • Debit Inventory 1,665,000
     • Credit Accounts Payable 1,665,000

2. Return from Sekolah QQ

   • On January 16, return 5 units (Invoice 2).
   • Journal Entry:
     • Debit Sales Returns 292,500
     • Credit Accounts Receivable 292,500

Step 7: Payments and Expenses

1. Paying Accounts Payable

   • On January 19, pay off the debt to Toko X for the January 3 purchase (Invoice 010) totaling 4,400,000.
   • Journal Entry:
     • Debit Accounts Payable 4,400,000
     • Credit Cash 4,400,000

2. Receiving Payment from Accounts Receivable

   • On January 20, receive payment from Sekolah QQ for Invoice 2.
   • Journal Entry:
     • Debit Cash 2,632,500
     • Credit Accounts Receivable 2,632,500

3. Paying Utility Expenses

   • On January 25, pay utility expense of 100,000.
   • Journal Entry:
     • Debit Utility Expense 100,000
     • Credit Cash 100,000

Step 8: Additional Transactions

1. Cash Sale

   • On January 27, cash sale of 25 units to Tuan Budi at 60,000 each (Invoice 3).
   • Journal Entry:
     • Debit Cash 1,500,000
     • Credit Sales Revenue 1,500,000

2. Purchasing Flash Drives with Discount

   • On January 28, purchase 10 units at 55,500 with a discount of 1,000 per unit.
   • Journal Entry:
     • Debit Inventory 545,000
     • Credit Cash 545,000

3. Owner's Draw

   • On January 29, Tuan A takes a withdrawal of 1,000,000.
   • Journal Entry:
     • Debit Owner’s Draw 1,000,000
     • Credit Cash 1,000,000

4. Depreciation Expenses

   • On January 31, record depreciation for building and vehicle.
   • Journal Entries:
     • Debit Depreciation Expense (Building)
     • Credit Accumulated Depreciation (Building)
     • Debit Depreciation Expense (Vehicle)
     • Credit Accumulated Depreciation (Vehicle)

5. Payroll Expenses

   • On January 31, pay salaries totaling 250,000.
   • Journal Entry:
     • Debit Salary Expense 250,000
     • Credit Cash 250,000

6. Final Sale of the Month

   • On January 31, sell 80 units to Sekolah QC at 100,000 each on credit (Invoice 4).
   • Journal Entry:
     • Debit Accounts Receivable 8,000,000
     • Credit Sales Revenue 8,000,000

Conclusion

This tutorial provided a comprehensive overview of the accounting processes for UD. X, including initial capital contributions, purchases, sales, returns, payments, and expenses. By following these steps, you can effectively manage accounting for a trading company. For further learning, practice with the provided exercises and utilize the resources linked in the video description to enhance your understanding.