ACCOUNT

AND
RECORDING
FINANCIAL
TRANSACTIONS
 A PRESENTATION
BY GROUP 3
1. A. A. AYU MAS RADHA RANI DEWI
(1807521063)
2. TRIADI
1. DEFINITION OF ACCOUNT
WHAT IS AN ACCOUNT?

Accounts are detailed records of all the

money that a person or business receives
and spends.

ASSET LIABILITIES CAPITAL EXPENSES REVENUE

(ASET) (KEWAJIBAN) (MODAL) (BEBAN) (PENDAPATAN)
1. DEFINITION OF ACCOUNT
PURPOSE

 To record data in order to arrange financial

statements
 Provide information about company operations
each day

 Record transactions accurately and correctly

1. DEFINITION OF ACCOUNT
FORMS OF ACCOUNT ACCOUNT
NAME

DEBIT (T ACCOUNT) CREDIT SIDE

SIDE
1. DEFINITION OF ACCOUNT
FORMS OF ACCOUNT

(TWO COLUMN
DEBIT ACCOUNT) CREDIT
SIDE SIDE
1. DEFINITION OF ACCOUNT
FORMS OF ACCOUNT

(FOUR COLUMN
ACCOUNT)
2. RULES OF DEBIT AND CREDIT

Note:
(+) : increased and recorded on debit / credit
(-) : decreased and recorded on debit / credit
2. RULES OF DEBIT AND CREDIT
 ASSET
- Cash (Kas)
- Account Recievable (Piutang)
- Equipment (Perlengkapan)
- Fixed Assets (Asset Tetap), ex : Property
 LIABILITIES  CAPITAL
- Debt (Utang) - Capital (Modal)

 REVENUE
- Company Revenue (Pendapatan Usaha)
- Other Revenue (Pendapatan di Luar Usaha)
 EXPENSES
- Salary Expenses (Beban Gaji)
- Rental Expenses (Beban Sewa)
- Bank Interest Expenses (Beban Bunga Bank)
3. DOUBLE ENTRY ACCOUNTING

Double Entry Accounting (Sistem

Pembukuan Ganda) is a recording system
where each transaction will change two
sides of the ledger (buku besar).

Asset = Liabilities + Capital

(Aset)= (Kewajiban) + (Modal)
3. DOUBLE ENTRY ACCOUNTING
 In this system, the total debit amount must
always be equal to the total credit amount.
Each transaction will affect at least two
accounts or even more.
 Each opposing sides later will eliminate each
other at the end of the period so that the
balance (saldo) remains 0 or we often call it
balance (seimbang)
3. DOUBLE ENTRY ACCOUNTING

Note:
 If the assets increase, it will be recorded on
debit side, and if it decrease it will be written
on credit side 
 If the liabilities and owner’s equity increase, it
will be recorded on credit side, and if it
decrease it will be written on debit side
 3. DOUBLE ENTRY ACCOUNTING
 Equipment transaction with cash
(Pembelian perlengkapan secara tunai)
- Equipment –> (Asset) increase –> Debit
- Kas –> decrease –> Credit.

 Equipment transaction with credit

(Pembelian perlengkapan secara kredit)
- Equipment –> (Asset) increase –> Debit
- Account Payable (Utang Usaha) –> (liability) increase –> Credit

 Fixed assets transaction in form of machine with credit to the vendor

(Pembelian aset tetap berupa mesin secara kredit)
- Fixed assets –> (assets) increase –> Debit
- Account Payable –> (liability) increase –> Credit
4. ACCOUNT CLASSIFICATION
REAL ACCOUNT

 Real account, is the account reported to the balance

sheet, this account generally has a final balance in the
accounting period, this final balance as the balance
of the beginning of the next accounting period.
 For example, a cash account as of December 31, 2010
has a balance of Rp. 25,000,000, - at the beginning of
the 2011 accounting period the cash account has an
initial balance of Rp. 25,000,000.
4. ACCOUNT CLASSIFICATION
REAL ACCOUNT CONSIST OF
Debt / Utang
Which is the obligation of a business entity or company to a third
party that is paid by submitting assets or services within a certain
period of time as a result of past transactions. Corporate debt is
classified into two, namely:
- Short-term debt / Utang Jangka Pendek, which is a debt with a
maturity of less than one year. Example: accrued expenses and
warranty.
- Long-term debt / Utang Jangka Panjang, which is a debt
whose repayment will be made in a period of more than one year.
Example: mortgage debt, bond debt, and bank debt.
.
4. ACCOUNT CLASSIFICATION
REAL ACCOUNT CONSIST OF

 Assets / Harta,
Namely assets or economic resources owned by the
company in the form of tangible and intangible objects.

Capital/ Modal
Which is the right or part of the owner of the company in
the capital account (share capital), profit or retained
earnings or excess assets owned by the company again
stall debts.
4. ACCOUNT CLASSIFICATION
NOMINAL ACCOUNT
 Nominal Account, is an account reported in the
income statement, this account is temporary in the
sense of only one accounting period, the next
accounting period has started with a new one.
Because at the end of each accounting period, the
account is nominated in nominal balance to be
transferred to capital or equity.
4. ACCOUNT CLASSIFICATION
NOMINAL ACCOUNT

 For example, a sales account at the end of the 2010

accounting period has a balance of Rp. 1,000,000, -
this means that during 2010 the company was able to
sell products worth Rp. 1,000,000, -. This sales
account will close to zero, the amount of Rp. 1.000.00,
- transferred to profit and loss account / laba-rugi.
.
4. ACCOUNT CLASSIFICATION
NOMINAL ACCOUNT CONSIST OF
 Revenue/Pendapatan, which is the result of the
company's business activities that can increase the
amount of assets or decrease in liabilities. Revenue is
classified into two, namely:
- Operating income/Pendapatan Usaha, that is the
results obtained from the company's main business
activities.
- Non-business income/Pendapatan di luar Usaha,
namely income received from outside the company's
main activities. Example: bank interest and profit on
sale of fixed assets.
4. ACCOUNT CLASSIFICATION
NOMINAL ACCOUNT CONSIST OF

 Expenses/Beban, namely the reduction of income that

will generate net income in the profit / loss statement.
4. ACCOUNT CLASSIFICATION
5. ACCOUNT CHART
Account charts (chart of accounts) are a list of accounts
that have been created or arranged systematically and
regularly using letters, numbers, or a combination of
the two.
Account chart is used if the account contained in the
general ledger/buku besar is quite large.
The account chart consists of the account code and
account name. Account codes can be numbers, letters,
or both. Number codes are more widely used because
they are most reliable and flexible. Each company has a
different account chart.
5. ACCOUNT CHART
6. RECORDING OF FINANCIAL
TRANSACTION WITH ACCOUNT

Basically, the recording of financial transactions consists

of several stages, namely receiving transaction evidence,
analyzing transaction evidence, recording in general
journals, posting to ledgers, summarizing in the trial
balance, and preparing financial statements.
6. RECORDING OF FINANCIAL
TRANSACTION WITH ACCOUNT

 Proof of transaction
Proof of transaction is authentic
evidence that explains the occurrence of a
transaction. Every transaction that occurs
must be supported by proof of transaction.
Whether when receiving cash at the time of
sale or issuing cash when paying salaries,
paying off debts, buying cash, or prive.
Proof of transaction can be in the form of
receipts or sales invoices/faktur penjualan.
6. RECORDING OF FINANCIAL
TRANSACTION WITH ACCOUNT

Cash Receipt - Cash Cash receipts have transactions; Receive deposit of money from the owner,
Assets or sale of products in cash, Repayment of accounts receivable/piutang
Entry Proof from credit sales, Receiving money from debt and receiving other income.

Cash Expenditures Expenditures include transactions; Pay salaries and

- Proof of Cash Out other fees, pay off debts, buy in cash and withdraw
money from the owner.

Sales - Sales Sales include transactions; Product sales both in cash

Invoice and credit.

Purchase -
Product purchases both in cash and credit.
Purchase Invoice
6. RECORDING OF FINANCIAL
TRANSACTION WITH ACCOUNT
 Transaction Proof Analysis
Before it is recorded, the transaction proof must be analyzed in
advance whether the transaction affects assets, liabilities,
capital, income, or expenses and whether the transaction will
reduce or increase assets, liabilities, capital, income, or
expenses. Also analyze whether the transaction will be recorded
on the debit or credit side. The purpose of this analyzer is to
avoid errors during recording.
6. RECORDING OF FINANCIAL
TRANSACTION WITH ACCOUNT

 General ledger / Jurnal Umum

The general journal is the first accounting
record that is carried out chronologically and
systematically. Every proof of transaction that
has been analyzed must be immediately
entered into a general journal. The function of
a general journal is to find out transactions in
chronological order and economic events that
have occurred in the company. The general
journal consists of a date, description,
reference column (usually abbreviated as
"Ref"), debit and credit
6. RECORDING OF FINANCIAL
TRANSACTION WITH ACCOUNT

Tailor Anggun General Ledger

Per January 2008
Pak Budi started a sewing business called "Tailor Anggun" in 2008. Following are
the transactions carried out in early January:
 January 1: Pak Budi invests cash into his company Rp.1,000,000.00
 January 2 :A sewing machine is purchased from "Toko Maju" for Rp. 750,000.00
which will be paid in 3 months.
 January 3: Purchased in cash sewing supplies for Rp 250,000.00
 January 5 : Complete sewing work for 3 sets of women's clothing and receive a
sewing fee of Rp. 225,000.00
 January 6: Paying a business place rent of Rp. 30,000.00 for a period of one
month.
 January 8: Paying security fees for January amounting to Rp. 20,000
 January 10: Complete sewing work 2 sets of men's clothing at a cost of Rp.
250,000.00 will be paid in two weeks.
6. RECORDING OF FINANCIAL
TRANSACTION WITH ACCOUNT
6. RECORDING OF FINANCIAL
TRANSACTION WITH ACCOUNT
 Ledger/Big Book/Buku Besar
Ledgers are collections of accounts with each other that are
interconnected and constitute a systematic unity. A journal is the first
book, while a ledger is the last book. Ledger function to provide general
ledger balance information. The ledger consists of the date column,
description, reference (abbreviated as ref), debit, credit, and balance
(which is divided into debit and credit).
6. RECORDING OF FINANCIAL
TRANSACTION WITH ACCOUNT

 Trial Balance / Neraca Saldo

The balance sheet is the material used to
compile a company's financial statements.
The source comes from the big book. The
balance sheet shows large account balances
on a certain date. The balance balance
function is to quickly find out the balance of
each account and control the debit and credit
columns (both must be balanced). The
balance sheet is in the form of a table
containing the account code (number),
account, debit and credit fields.
6. RECORDING OF FINANCIAL
TRANSACTION WITH ACCOUNT

 Financial Statements / Laporan Keuangan

Financial statements are accounting information needed to make
decisions related to the company. There are several types of financial
statements, namely income statement, statement of changes in equity,
balance sheet, and cash flow statement.