Untuk yang baru kenal akuntansi pasti bingung deh akuntansi itu seperti apa sih?
maksud mendebet dan mengkredit itu bagaimana?
bisa tolong dijelaskan dengan cara yang menarik?
Wah memang awalnya kita sulit ya memainkan logika akuntansi,saya coba deh sedikit buat menjadikan akuntansi menarik awalanya untuk di pelajari.
ok this is it ..
Malih :"Sob ane minjem duit dong Rp 3.000.000,-"
Suketi : "Buat apaan nih sob?"
Malih : " buat beli obat dirumah sakit."
Suketi : "oh yaudah nih pake aja sob duitnya."
Nah dalam pembukuan si malih :
Kas (D) Rp 3.000.000,-
Utang (K) Rp 3.000.000,-
Penjelasan : si malih kan dapat uang Rp 3.000.000,- dari si suketi ya? nah ini yang dinamakan kas,kas bertambah di Debit.Selain itu si malih kan bilangnya ngutang,jadi utang kalau bertambah itu dikredit.
nah kalau pembukuan suketi :
Piutang (D) Rp 3.000.000,-
kas (K) Rp 3.000.000,-
Penjelasan :Uang suketi kan berkurang Rp 3.000.000,- ya karena minjemin si malih,nah makanya kas(uang) si suketi berkurang,kas itu berkurang dikredit.Karena akadnya meminjam maka itu dinamakan sebagai piutang,piutang apabila bertambah itu dicatat disisi debit.
Bagaimana? sudah mulai paham belum? Coba-coba transaksi yang lain yuk?
Tapi coba dipahami dulu yah.
Sabtu, 27 Oktober 2012
Langganan:
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