Bab 3 Tahap Pencatatan Akuntansi p Jasa

BAB 3 SIKLUS AKUNTANSI PERUSAHAAN JASA

KOMPETENSI INTI KI 3

KI 4

Memahami, menerapkan, dan menganalisis pengetahuan faktual, konseptual, prosedural, dan metakognitif   berdasarkan rasa ingin tahunya tentang ilmu pengetahuan, teknologi, seni, budaya, dan humaniora dengan wawasan kemanusiaan, kebangsaan, kenegaraan, dan peradaban terkait  penyebab fenomena dan kejadian, serta menerapkan pengetahuan  prosedural pada bidang kajian yang spesifik sesuai dengan bakat dan minatnya untuk memecahkan masalah : Mengolah, menalar, dan menyaji dalam ranah konkret dan ranah abstrak terkait dengan pengembangan dari yang dipelajarinya di sekolah secara mandiri, bertindak secara efektif dan kreatif, serta mampu menggunakan metoda sesuai kaidah keilmuan :

KOMPETENSI DASAR  3.5 Menganalisis siklus akuntansi perusahaan jasa 4.5 Mempraktikkan siklus akuntansi perusahaan jasa PETA KONSEP Dengan melihat peta konsep anda dapat mempelajari dari bab ini tentang tahap  pencatatan siklus akuntansi perusahaan jasa dari jurnal jurnal umum sampai pemindahbukuan ke buku besar 

1

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KATA KUNCI 1.

perusahaan  jasa

2.  jurnal

3.

neraca saldo

7.  jurnal 5.

siklus akuntansi

6.

posting

penyesuaian

4.  jurnal penutup 8.

saldo

setelah

penutupan

10. buku 9.

bukti transaksi

besar

11. kertas kerja

12.  jurnal pembalik

KARAKTER YANG DIKEMBANGKAN: Setelah mempelajari tentang siklus akuntansi perusahaan jasa diharapkan peserta didik dapat mengembangkan karakter sebagai berikut: 1.

Religius. Rasa syukur kepada Tuhan Yang Maha Esa oleh karena masih mendapat kesempatan mempelajari tentang siklus akuntansi perusahaan jasa dengan baik dan

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Dengan mempelajari siklus akuntansi perusahaan jasa secara konseptual, prosedural dan faktual peserta didik dapat mandiri dalam mengerjakan tugas-tugas dari guru, hal ini akan menumbuh kembangkan hasil belajar yang optimal dengan kekuatan sendiri. sehingga diharapkan dapat diterapkan dalam kehidupan sehari-hari sebagai manusia yang mandiri. 3.

Responsif. Dalam pembelajaran siklus akuntansi perusahaan jasa dapat mengatasii secara dini masalah keuangan yang akan muncul, sehingga dapat terlaksana sesuai harapan. Jika diaplikasikan dalam proses pembelajaran dengan mengetahui hambatan dal am  pembelajaran dapat direspon sehingga sehingga keberhasilan pembelajaran semakin meningkat.

4.

Kreatif. Dengan mempelajari siklus akuntansi perusahaan jasa, dapat terbentuk sikap kreatif dalam proses pembelajaran, sehingga dapat menemukan cara-cara pembelajaran yang berdaya guna dan berhasil guna sehingga hasil semakin optimal. sehingga diharapkan dapat diterapkan dalam kehidupan sehari-hari sebagai manusia yang kreatif.

TUJUAN PEMBELAJARAN

Setelah mempelajari bab ini Anda diharapkan dapat: 1. Mendeskripsikan karakteristik perusahaan jasa 2. Mendeskripsikan siklus akuntansi perusahaan jasa A. Tahap Pencatatan ●

Mendeskripsikan fungsi dan jenis masing-masing bukti transaksi

●

Mendeskripsikan fungsi, kegunaan, dan jenis-jenis jurnal

●

Memindahbukukan dari jurnal ke buku besar 

A. PENDAHULUAN

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Gambar kegiatan bengkel sepeda motor merupakan salah satu contoh usaha waralaba dibidang jasa. Jika kita perhatikan usaha waralaba bengkel motor bisa dibilang mempunyai peluang sangat menguntungkan. Perusahaan jasa memperoleh laba dengan menjual jasa. Sebelum Anda mempelajari lebih lanjut tentang siklus akuntansi perusahaan jsa, Coba Anda identifikasi kegiatan apa saja yang terjadi di perusahaan jasa bengkel sehingga Anda dapat menafsirkan keuntungan yang Anda peroleh atau kemungkinan kerugian yang Anda derita. Selanjutnya untuk lebih memahami tentang Siklus akuntansi  perusahaan jasa, silahkan Anda pelajari pembahasan tentang karakteristik perusahaan  jasa dan siklus akuntansi perusahaan jasa, yang meliputi bagaimana pencatatan,  pengikhtisaran dan pelaporan dalam dalam perusahaan jasa berikut ini.

B.

PERUSAHAAN JASA

Perusahaan jasa adalah perusahaan yang inti kegiatannya adalah memberikan jasa bagi konsumen atau pelanggan yang membutuhkannya. Contoh perusahaan jasa adalah salon,  jasa penjahit, rental mobil, dan lain-lain. Perusahaan jasa tidak melakukan kegiatan  produksi barang ataupun penjualan barang. Namun, ada juga perusahaan jas a yang selain memberikan jasa juga menyediakan barang yang berhubungan dengan jasanya. Bengkel,

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Perusahaan jasa memiliki karakteristik sebagai berikut: 1. Tidak Berwujud (Intangible).  Jasa yang diberikan oleh perusahaan jasa tidak memiliki wujud secara fisik. 2. Tidak Dapat Disimpan (Perishability).   Jasa tidak dapat disimpan untuk kita jual kembali. Kita menggunakan dan menghabiskan jasa yang diberikan lansung di saat kita membeli jasa tersebut. 3. Tidak Dapat Dipisahkan (Inseparability). Jasa tidak dapat dipisahkan antara saat  produksi dan penjualannya. Perusahaan jasa memproduksi jasa yang diminta  pelanggan bersamaan dengan penjualannya. 4. Berubah-ubah (Variability).  Tidak ada standar yang pasti mengenai kualitas jasa karena hal tersebut tergantung pada selera, tempat, waktu, dan karakteristik konsumen.

C.

SIKLUS AKUNTANSI PERUSAHAAN JASA

Siklus akuntansi perusahaan jasa adalah proses yg berjalan terus dan berulang kembali mulai dari terjadinya transaksi sampai dengan penyusunan laporan keuangan. Siklus akutansi sendiri terdiri dari kegiatan-kegiatan pencatatan, pengikhtisaran sampai dengan tahap penyusunan laporan keuangan. 1. Tahap Pencatatan dan Penggolongan a.

Pembuatan atau penerimaan bukti transaksi.

 b. Pencatatan dalam jurnal (buku harian). c.

Pemindahanbukuan ( posting) ke buku besar.

2. Tahap Pengikhtisaran :

a.

Pembuatan neraca saldo (trial balance)

 b. Pembuatan neraca lajur dan jurnal penyesuaian (adjusment). 3. Tahap Pelaporan :

a.

Penyusunan laporan keuangan.

 b. Pembuatan jurnal penutup (closing entries) c.

Pembuatan neraca saldo penutup (post closing trial balance)

d. Pembuatan jurnal balik (reversing entries) Perhatikan bagan siklus akuntansi pada Peraga 5.1 dan 5.2 untuk mempermudah mempelajari urutan dalam kegiatan akuntansi.

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PERAGA 3.1 Siklus akuntansi perusahaan jasa.

Sistem akuntansi perusahaan dikatakan baik apabila semua bukti pendukung  pencatatannya memadai dan pencatatan dilakukan sebagaimana mestinya. Bukti-bukti transaksi harus disimpan dengan baik di dalam almari arsip agar memudahkan  pencariannya kembali. Arsip tersebut disimpan dengan berbagai cara, antara lain: 1.

menurut urutan tanggal (kronologis).

2.

menurut urutan nomor.

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PERAGA 3.2 BAGAN SIKLUS AKUNTANSI

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MACAM MACAM BUKTI PENCATATAN

Bukti transaksi merupakan dokumen sumber dan syarat mutlak dalam melakukan  pencatatan transaksi tr ansaksi ke dalam jurnal. Bukti transaksi memiliki kegunaan utama sebagai  bukti tertulis dan juga merupakan pertanggungjawaban atas pelaksanaan suatu transaksi. Jika suatu pencatatan tidak didukung dengan bukti tertulis yang sah dan kuat, maka kebenaran atas transaksi tersebut diragukan. Pada tahap pencatatan, dokumen sumber (bukti transaksi) ditinjau dari segi si  pembuatnya dapat dibedakan dibedakan menjadi sebagai berikut (lihat Tabel 9.1). 1.

Bukti Intern. Bukti intern adalah bukti (dokumen) yang dibuat/dikeluarkan oleh

 perusahaan itu sendiri. 2.

Bukti Ekstern. Bukti ekstern adalah bukti (dokumen) yang dibuat/dikeluarkan oleh

 pihak di luar perusahaan.

TABEL 5.1 BUKTI TRANSAKSI INTERN DAN EKSTERN Bukti Pencatatan Ekstern

1. Faktur  2. Kwitansi 3. Nota Kredit 4. Nota Kontan

Intern 1. Memo (Jurnal Memorial) 2. Bukti Penerimaan Kas 3. Bukti Pengeluaran Kas

Supaya lebih jelas, perhatikan Peraga 3.3. Peraga tersebut memperlihatkan contoh  berbagai jenis transaksi berikut bukti-bukti transaksinya. transaksinya.

PERAGA 3.3 CONTOH BERBAGAI JENIS TRANSAKSI BESERTA BUKTI-BUKTI TRANSAKSINYA. Transaksi

Bukti Intern

a. Dibeli dari PT Combo, 10 ton

Bukti penerimaan

Ekstern

Faktur 

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f. Dikembalikan 5 rim kertas HVS karena rusak Rp30.000 yang dibeli dari PT Adi g. Diterima kembalibarang dagangan yang rusak seharga 50.000,00

 Nota debet, Bukti  pengeluaran bahan

 Nota kredit

 Nota kredit, Bukti  penerimaan barang

 Nota debet

Sumber-sumber Pencatatan

Secara keseluruhan, sumber pencatatan dapat diuraikan sebagaimana terlihat pada Peraga 5.9.

PERAGA 3.4 Sumber bukti transaksi dalam akuntansi

Sumber pencatatan akuntansi berupa bukti ekstern dari luar perusahaan antara lain terdiri dari 1.

Faktur. Faktur adalah bukti penjualan barang secara kredit yang dibuat oleh penjual

untuk pembeli. Bagi penjual, faktur yang dikeluarkan untuk pembeli disebut faktur  penjualan. Sementara bagi pembeli, faktur tersebut dinamakan faktur pembelian. Faktur ini biasanya dibuat beberapa rangkap sesuai dengan kebutuhan perusahaan.

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PERAGA 3.5 Bentuk faktur 

2.

Kuitansi. Kuitansi adalah surat tanda bukti pembayaran sejumlah uang yang dibuat

oleh si penerima uang. Kuitansi dibagi menjadi dua bagian (lihat Peraga 9.6).

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Selain bukti ekstern di atas, perusahaan membuat sendiri bukti intern. Bukti intern itu antara lain sebagai berikut. 1.

Bukti Jurnal. Bukti jurnal (journal voucher) adalah bukti pencatatan untuk

keperluan intern perusahaan. Bukti jurnal ini dibuat hanya untuk keperluan  pencatatan saja. B ila perusahaan menggunakan me nggunakan bukti jurnal, maka ma ka dokumen sumber harus dilampirkan pada bukti jurnal tersebut. Bukti jurnal terdiri dari: a.

Bukti Penerimaan Kas. Bukti ini dibuat perusahaan bila ada aliran kas masuk

ke dalam perusahaan (lihat Peraga 5.7)  b. Bukti Pengeluaran Kas. Dokumen ini dibuat sebagai bukti untuk mengeluarkan uang tunai perusahaan (lihat Peraga 5.8) c.

Bukti Memorial.  Bukti ini dibuat untuk pencatatan transaksi perusahaan yang

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PERAGA 3.8 Bentuk bukti pengeluaran kas

PERAGA 3.9 Bentuk bukti Memorial

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 besar ini, membuat pencatatan transaksi menjadi lebih sistematis dan akurat. Melalui aturan debet dan kredit ini, penambahan dan pengurangan dalam suatu akun dapat dinyatakan dengan mendebet dan mengkredit akun-akun tersebut. Tiap transaksi harus dikelompokkan ke berbagai jenis akun terlebih dahulu sebelum dicatat ke dalam jurnal, sehingga lebih mudah dalam melakukan pencatatan (lihat Peraga 5.10). PERAGA 3.10 Analisis transaksi Transaksi

a. Pemilik menyetorkan modal awal

uang

sebagai

 b. Dibeli perlengkapan kantor dengan tunai dari PT A c. Dibayar gaji pegawai minggu ini sebesar Rp... d. Dibeli mesin jahit seharga Rp5.000.000 dengan cicilan dari PT X e. Diterima hasil jahitan dari langganan tunai Rp... f. Dibayar utang usaha kepada PT. A sebesar Rp... g. Diambil uang kas untuk keperluan  pribadi sebesar Rp...

Kelompok Akun yang Dipengaruhi Aktiva bertambah Modal Bertambah Aktiva bertambah Aktiva berkurang Beban bertambah Harta berkurang Harta bertambah Utang bertambah Harta bertambah Pendapatan  bertambah Utang berkurang Kas berkurang Modal berkurang Harta berkurang

Akun yang didebet

Akun yang Dikredit

Kas

Modal...

Perlengkapan kantor 

Kas

Beban gaji

Kas

Mesin jahit

Utang usaha

Kas

Pendapatan jasa

Utang usaha

Kas

Prive...

Kas

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3. Fungsi Analisis. Analisis dalam jurnal akan menghasilkan berapa debet dan berapa kredit. 4. Fungsi Instruksi. Jurnal memerintahkan pencatatan debet dan kredit dalam buku  besar sesuai dengan jumlahnya. 5. Fungsi Informatif . Jurnal memberi keterangan tentang kegiatan perusahaan seharihari.

Kegunaan Jurnal

Jurnal berguna untuk menjembatani pencatatan transaksi dari buku harian ke akun buku  besar, dan mengontrol keseimbangan keseimbangan jumlah debet dan jumlah kredit.

Jenis Jurnal

Jurnal terdiri dari jurnal umum dan jurnal khusus (akan dibahas pada bab berikutnya). Pada jurnal umum dapat juga dicatat jurnal penyesuaian, jurnal penutup, dan jurnal  pembalik. Mengenai Me ngenai jurnal pembalik akan dibahas pada bab-bab berikutnya. Perhatikan Peraga 5.11 untuk melihat bentuk jurnal umum.

PERAGA 3.11 Bentuk Jurnal Umum

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Kas

Rp600.000.000 Modal Tuan Yudha

Rp600.000.000

Jika pada contoh di atas diumpamakan transaksi penyetoran modal Tuan Yudha menggunakan nomor bukti 01, maka transaksi tersebut dicatat dalam jurnal sebagai  berikut.

Service/Reparasi Radio dan TV JURNAL UMUM Tangga  Nomo l r  Bukti 2015 01

April

Keterangan

Kas

Ref  .

Debet

halaman: 1 Kredit

600.000.000,0 0

Modal Tuan Yudha (Setoran modal)

600.000.000,0 0

Catatan: Pada waktu mengisi kolom keterangan perlu d iperhatikan hal-hal sebagai berikut. ●

Akun di kolom debet ditulis mendekati garis tepi jurnal.

●

Akun di kolom kredit ditulis agak ke dalam (menjauhi garis tepi jurnal).

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12 Juni 2015

diterima uang tunai Rp2.500.000,00 dari dari tugas menyelesaikan  pekerjaan Rp6.000.000,00 sisanya akan diterima 1 bulan kemudian (bukti no. 7)

13 Juni 2015

dibayar gaji karyawan Rp1.500.000,00 (bukti no. 8)

14 Juni 2015

dibayar beban lain-lain sebesar Rp7.500.000,00 (bukti no. 9)

15 Juni 2015

dibayar kuitansi listrik dan telepon sebesar Rp2.250.000,00 (bukti no. 10)

17 Juni 2015

diserahkan

perhitungan

penyelesaian

servis

TV

sebesar

Rp7.500.000,00 (bukti no. 11) 18 Juni 2015

dibayar beban lain-lain Rp2.000.000,00 (bukti no. 12)

19 Juni 2015

diterima

pembayaran

pekerjaan

yang

telah

diselesaikan

Rp4.500.000,00 (bukti no. 13) 21 Juni 2015

diterima pembayaran pekerjaan perhitungan tanggal 17 Juni yang lalu sebesar Rp7.500.000,00 (bukti no. 14)

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Kas

7

3

(Pembelian perlengkapan) Peralatan Kas Utang usaha

9

4

(Pembelian peralatan secara tunai dan utang) Kas KIK 

1 0

5

(Pinjaman KIK) Kas Pendapatan servis

1 1

6

(Hasil servis) Sewa dibayar di muka Kas

11 1

9.000.000,00

12 1 11 1 21 1

15.000.000,00

11 1 22 1

25.000.000,00

11 1 41 1

4.000.000,00

11 2 11

12.000.000,00

5.000.000,00 10.000.000,00

25.000.000,00

4.000.000,00

12.000.000,00

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2 1

14

(Hasil usaha servis) Kas Piutang usaha

2 4

15

(Penerimaan pembayaran  pekerjaan  pekerja an 17 Juni) Juni) Prive Tn. Yudha Kas

2 5

16

(Pembayaran prive) Kas Pendapatan servis

3 0

17

(Hasil usaha servis) Beban gaji Kas

3 0

18

(Pembayaran gaji) Beban makanan dan minuman

11 1 11 4

7.500.000,00

31 2 11 1

2.500.000,00

11 1 41 1

5.000.000,00

51 2 11 1

1.500.000,00

51 1

1.000.000,00

7.500.000,00

2.500.000,00

5.000.000,00

1.500.000,00

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1. Mengumpulkan data transaksi. 2. Mengklasifikasikan dan mengkodekan data transaksi transaksi dan akun. 3. Memvalidasikan transaksi yang terkumpul. 4. Meng-update-kan akun Buku Buku Besar Umum Umum dan File transaksi. transaksi. 5. Mencatatkan penyesuaian terhadap akun. 6. Mempersiapkan laporan keuangan.

BENTUK BUKU BESAR

Bentuk masing-masing akun dapat dilihat pada Peraga 3.12.

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Penjelasan mengenai bentuk akun pada P eraga 3.12 adalah sebagai berikut. 1.  Nama akun diisi dengan nama akun, misalnya: misalnya: akun kas, modal, dan yang lainnya. 2.  Nomor akun diisi dengan nomor kode yang telah ditetapkan untuk akun tersebut, misalnya akun kas dengan kode101, akun modal dengan kode 301. 3. Kolom tanggal diisi dengan tanggal terjadinya transaksi. Tanggal transaksi ini sudah dicatat di dalam jurnal, maka mengisinya harus sesuai dengan tanggal jurnal. 4. Kolom keterangan diisi dengan keterangan singkat mengenai transaksi tersebut dan  penjelasan singkat ini sudah dibuat dalam jurnal. 5. Kolom Ref. (referensi) diisi dengan halaman jurnal dari mana transaksi tersebut dipindahkan. 6. Kolom debet dan kredit diisi dengan jumlah transaksi tersebut yang terdapat dalam  jurnal.

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Juni

6

Pembelian perlengkapan

7

Pembelian peralatan

9

Pinjaman KIK 

1 0 1 1 1 2 1

Hasil servis Pembayar sewa kios Hasil servis Pembayaran gaji

JU 1 JU 1 JU 1 JU 1 JU 1 JU 1 JU

9.000.000 5.000.000 25.000.000 4.000.000

12.000.000 2.500.000 1.500.000

11.000.00 0 6.000.000 31.000.00 0 35.000.00 0 23.000.00 0 25.500.00 0 24.000.00

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Tangga l

2014

Keterangan

7

Pembelian

Ref 

Debet

JU 1

15.000.000

Ref 

Debet

Kredit

Saldo Debet 15.000.00 0

Kredit

Juni Akun: Utang Usaha Tangga Keterangan l

No. 211 Kredit

Saldo Debet

2014

7

Pembelian peralatan

JU

10.000.000

Kredit

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0

1

Juni Akun: Beban Gaji Tangga Keterangan l

2014 Juni

1 3 3 0

Pembayaran gaji Pembayaran gaji

No 512 Ref 

Debet

Kredit

Saldo

JU 1 JU 1

1.500.000

Debet 1.500.000

1.500.000

3.000.000

Kredit

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312 Prive Firdaus (D)

1.500.000

411 Pendapatan jasa (K)

51.000.000

511 Beban gaji (D)

10.500.000

512 Beban Iklan (D)

1.000.000

513 Beban listrik dan telepon (D)

900.000

514 Beban serba-serbi (D)

1.400.000

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311

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2015

2

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Trusted by over 1 million members

Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.

Trusted by over 1 million members

Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.