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What needs to be adjusted is actually the same as the cycle of accounting in service companies, that is the accounts which, during the preparation of trial balance or at the end of accounting period, are not the same as the reality.
You certainly still remember that in service companies the incomes from a long-term transaction, such as rent which is not due, needs to be adjusted to determine how much of the rent can already be recorded as an income and how much is to be recorded as a prepaid income.
So is the case with the use of equipment and so on. In the accounting cycle of trade companies, there are a number of accounts that need to be adjusted but they are not found in service companies, for instarthe stock of goods, writing off bad debts, and some other similar accounts.
Apa sebenarnya yang perlu disesuaikan sama seperti siklus akuntansi perusahaan jasa, yakni akun-akun yang saat terjadinya penyusunan neraca saldo atau akhir periode akuntansi tidak sesuai dengan yang sebenarnya.
Kalian tentu masih ingat, di perusahaan jasa pendapatan yang berasal dari transaksi yang jangkauannya lama, seperti sewa yang belum genap habis jangkanya, perlu disesuaikan berapa yang sudah dapat diakui sebagai pendapatan, dan berapa yang masih sebagai pendapatan diterima di muka.
Begitu pula dengan pemakaian perlengkapan dan sebagainya. Di siklus akuntansi perusahaan dagang ini, ada beberapa akun yang perlu disesuaikan yang tidak ada di perusahaan jasa, seperti persediaan barang dagang, penghapusan piutang, dan beberapa akun lain yang sejenis.
Journalizing into the adjusment journal from equation above one by one can be done in the following way. Penjurnalan ke dalam jurnal penyesuaian dari rumus di atas secara satu per satu dapat dilakukan dengan cara seperti di bawah ini.
The initial stock of goods in the trial balance which is recorded on the debit side will be written on the credit side at the adjustment, whereas the debit side is filled with the cost of goods sold. The same thing is done for the purchase and sales transportation cost.
Persediaan barang dagang (awal) di neraca saldo yang dicatat di sisi debet saat penyesuaian akan dicatat di sisi kredit dan sisi debetnya HPP. Begitu pula beban angkut pembelian dan penjualan.
Meanwhile, purchase returns, purchase deduction, and the final stock of goods which are written on the credit side in the trial balance will be reversed at the adjustment, so they are written on the debit side, whereas the credit side is filled with cost of goods sold. If they are grouped into two, initial stock and final stock, the adjustment is like the model of adjust-ment journal of stock of goods using cost of goods sold method above.
Sedangkan retur pembelian, potongan pembelian, dan persediaan barang dagang akhir di neraca saldo dicatat di sisi kredit saat penyesuaian dibalik menjadi di sisi debet dan sisi kreditnya diisi HPP. Bila dijadikan dalam dua kelompok, persediaan awal dan persediaan akhir, penyesuaiannya seperti model penjurnalan penyesuaian persediaan barang dagang metode HPP di atas. The form of adjustment above is an expansion of the individual journals. Format penyesuaian di atas merupakan penjabaran dari penjumlahan secara satu per satu.
- Cost of goods sold/HPP
- Stock of goods (initial) - Persediaan barang dagang (awal)
- Cost of goods sold/HPP Purchase/Pembelian
- Cost of goods sold/HPP
- Purchase transportation cost (Beban angkut pembelian)
- Purchase discount/Potongan pembelian
- Cost of goods sold/HPP
- Purchase return/Retur pembelian
- Cost of goods sold/HPP
- Stock of goods final - Persediaan barang dagang (akhir)
- Cost of goods sold/HPP
Debt write-off is done because the debt cannot be recovered anymore or it has been too long, so the company assumes the debt is unrecoverable and therefore, it has to be written off and it reduces the balance of account reveivable.
Penghapusan piutang dilakukan karena perusahaan mengasumsikan piutang tidak tertagih atau telah terlalu lama sehingga dilakukan pengurangan saldo piutang.
Depreciation of fixed assets, the use of equipment, incomes receivable, and expenses payable are the same as in service companies, the ones which are different are stock of goods and debt write-off.
Penyusutan aktiva tetap, pemakaian perlengkapan, pendapatan yang masih akan diterima, beban yang masih harus pendapatan diterima, dan beban dibayar di muka, sama seperti di perusahaan jasa, yang berbeda hanya penyesuaian dan persediaan barang dagang yang masih ada di gudang serta penghapusan piutang.
Sumber Pustaka: CV. Yrama Widya
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