PO Accounting process ditambah dengan account price variance dan VAT
(tax)sbb :

1. Goods Receipt (GR)
Dr Inventory 200
Dr Price Variance 10
Cr GR/IR (AP clearing) 210

2.Invoice Receive (IR)
Dr GR/IR 210
Dr VAT(tax) 31.05
Cr AP 241.05

3.Payment AP Post
Dr AP 241.50
Cr Cash 241.50

Catatan :
- Standard price : 1 US$/unit
- Order: 200 unit dengan actual price 1.05 US$/unit
- Receivings: 200 unit
- VAT (15%)

Inventory controll ....
Dalam proses pelaksanaan pengendalian inventory tersusun atas 3 fungsi pengendalian:
1. Pengendalian Penerimaan Barang.
2. Pengendalian Penyimpanan Barang.
3. Pengendalian Pengeluaran Barang.

Secara umum inventory di bagi atas :
1. Raw Material dan Supporting Material
Raw Material = Bahan Baku untuk membuat sebuah produk jadi.
Supporting Material = Bahan pendukung selain bahan baku untuk membantu pembuatan produk jadi
misalnya : Sparepart, Consumable dan Supporting lainnya.
2. Production in Process
Produk setengah jadi yang statusnya belum sepenuhnya menjadi barang jadi.
3. Finished Good
Produk jadi yang siap untuk di jual

Dalam hal proses penyimpanan kategori inventory tersebut diatas, kita harus melihat tingkat sensitivitas inventory tersebut. Misalkan bahan baku untuk membuat rokok, cengkeh dan tembakau memiliki tingkat sensitifitas tinggi, sehingga perlu ada perlakukan khusus terhadap bahan baku tersebut. Dalam tahap penyimpanan kita juga perlu membuat kelompok-kelompok material guna mempermudah proses pencarian material bila kita membutuhkan. dapat pula di buat rak-rak guna penyimpanannya.

Kalau dalam produksi/manufactur ing ada dua jenis perhitungan
overhead cost, Variable Mfg. Overhead dan Fixed Manufacturing
Overhead.

Di bawah sedikit gambaran untuk menghitung
Variable Mfg. Overhead Variance, didasarkan dari standard cost
Variable Mfg. Overhead.

Variable Mfg. Overhead Variance

Contoh.
Jan, 31, 2007
Cr. Overhead Payable $90
Cr. Variable manufacturing overhead spending variance $ 10
Dr. Variable manufacturing overhead efficiency variance $16
Dr. WIP $84

Catatan:
Jan, 31, 2007
Total standard hours of direct labor for january manufactured 42 std
hr Standard cost of variable manufacturing overhead
per direct labor hour $2
Total Standard cost of variable manufacturing overhead (42x$2)=$84
Assuming that the actual direct labor in January adds up to 50 hours
Assuming that the Actual variable manufacturing Rate $1.8
Overhead Payable for the variable manufacturing overhead used
(50 act hr x $1.8) = $90
Actual hours of direct labor used x the standard variable
manufacturing overhead rate (50 act hr x $2)=$100

Variable manufacturing overhead efficiency variance $16 Unfavorable
Variable manufacturing overhead spending variance $10 Favorable
Total Variable Manufacturing Overhead $ 6 Unfavorable

Untuk contoh Fixed Manufacturing Overhead dan perhitungan lengkapnya
silahkan di lihat di alamat web sbb:

http://www.accounti ngcoach.com/ online-accountin g-course/ 30Xpg01.html

Dear All,

Melalui email ini saya ingin menginformasikan bahwa buku yang kami
buat sudah terbit.

Buku ini dibuat oleh saya, Holy Icun bersama dengan Martinus Getty.

Judul Bukunya adalah 'Business Concepts Implementation Series in
Inventory Management' published by Elex Media Komputindo (Gramedia
Group)

Table of Content-nya adalah
Arsitektur dan Konsep ERP
BAB 1 : BASIC INVENTORY
BAB 2 : TRANSAKSI INVENTORY
BAB 3 : TOOLS INVENTORY
BAB 4 : LOT AND SERIAL NUMBER MANAGEMENT
BAB 5 : BUSINESS FORECAST
BAB 6 : JUST-IN-TIME DAN LEAN INVENTORY
BAB 7 : SOLUSI BAR CODE
BAB 8 : WAREHOUSE MANAGEMENT DAN IMPLEMENTASI BAR CODE
BAB 9 : INVENTORY ANALYSIS
BAB 10: INVENTORY REPORT

Kami sangat mengharapkan kritik dan saran dari Bapak Ibu sekalian,
karena kami sadar bahwa di mailist ini banyak yang lebih expert dari
kami.
Kritik dan saran Anda merupakan bahan perbaikan dan pengembangan
buku ini di masa mendatang.
Masukan-masukan dapat dikirim ke email holy_icun@yahoo. com atau
m_getty_s@yahoo. com

Besar harapan kami agar yang kami buat bisa berguna bagi kita
sekalian.

Doakan agar kami juga bisa menulis seri yang lain seperti:
- Business concepts implementation series in Sales and Distribution
Management.
- Business concepts implementation series in Procurement Management.
- Business concepts implementation series in Financial and Accounting
Management.
- Business concepts implementation series in Production Planning and
Execution Management.
- Business concepts implementation series in Business Intelligence.
- Business concepts implementation series in Customer Relationship
Management.

regards
holy_icun@yahoo. com

have many material related to grammar http://grammar. ccc.commnet. edu/grammar/ index2.htm

Untuk IAS (International Accounting Standards) bisa dilihat di link
sbb:
http://www.iasplus. com/standard/ standard. htm

SAP Accounts Receivable and Accounts Payable: Overview

The Accounts Payable application component records and manages
accounting data for all vendors. It is also an integral part of the
purchasing system: Deliveries and invoices are managed according to
vendors. The system automatically triggers postings in response to the
operative transactions. In the same way, the system supplies the Cash
Management application component with figures from invoices in order
to optimize liquidity planning.

Payables are paid with the payment program. The payment program
supports all standard payment methods (such as checks and transfers)
in printed form as well as in electronic form (data medium exchange on
disk and electronic data interchange). This program also covers
country-specific payment methods.

If necessary, dunning notices can be created for outstanding
receivables (for example, to receive payment for a credit memo). The
dunning program supports this function.

Postings made in Accounts Payable are simultaneously recorded in the
General Ledger where different G/L accounts are updated based on the
transaction involved (payables and down payments, for example). The
system contains due date forecasts and other standard reports that you
can use to help you monitor open items.

You can design balance confirmations, account statements, and other
forms of reports to suit your requirements in business correspondence
with vendors. There are balance lists, journals, balance audit trails,
and other internal evaluations available for documenting transactions
in Accounts Payable.

The Accounts Receivable application component records and manages
accounting data of all ustomers. It is also an integral part of sales
management.

All postings in Accounts Receivable are also recorded directly in the
General Ledger. DifferentG/L accounts are updated depending on the
transaction involved (for example, receivables, down payments, and
bills of exchange). The system contains a range of tools that you can
use to monitor open items, such as account analyses, alarm reports,
due date lists, and a flexible dunning program. The correspondence
linked to these tools can be individually formulated to suit your
requirements. This is also the case for payment notices, balance
confirmations, account statements, and interest calculations. Incoming
payments can be assigned to due receivables using user-friendly screen
functions or by electronic means, such as EDI.

The payment program can automatically carry out direct debiting and
down payments.

There are a range of tools available for documenting the transactions
that occur in Accounts Receivable, including balance lists, journals,
balance audit trails, and other standard reports. When drawing up
financial statements, the items in foreign currency are revalued,
customers who are also vendors are listed, and the balances on the
accounts are sorted by remaining life.

Accounts Receivable is not merely one of the branches of accounting
that forms the basis of adequate and orderly accounting. It also
provides the data required for effective credit management, (as a
result of its close integration with the Sales and Distribution
component), as well as important information for the optimization of
liquidity planning, (through its link to Cash Management).

What is the SAP CO Module ?

Introduction

The SAP CO (Controlling) Module provides supporting information to
Management for the purpose of planning, reporting, as well as
monitoring the operations of their business. Management
decision-making can be achieved with the level of information provided
by this module.

Some of the components of the CO(Controlling) Module are as follows:

· Cost Element Accounting

· Cost Center Accounting

· Internal Orders

· Activity-Based Costing ( ABC)

· Product Cost Controlling

· Profitability Analysis

· Profit Center Accounting



The Cost Element Accounting component provides information which
includes the costs and revenue for an organization. These postings are
automatically updated from FI (Financial Accounting) to CO
(Controlling). The cost elements are the basis for cost accounting and
enables the User the ability to display costs for each of the accounts
that have been assigned to the cost element. Examples of accounts that
can be assigned are Cost Centers, Internal Orders, WBS(work breakdown
structures).

Cost Center Accounting provides information on the costs incurred by
your business. Within SAP, you have the ability to assign Cost Centers
to departments and /or Managers responsible for certain areas of the
business as well as functional areas within your organization. Cost
Centers can be created for such functional areas as Marketing,
Purchasing, Human Resources, Finance, Facilities, Information Systems,
Administrative Support, Legal, Shipping/Receiving, or even Quality.

Some of the benefits of Cost Center Accounting : (1) Managers can set
Budget /Cost Center targets; (2) Cost Center visibility of functional
departments/areas of your business; (3) Planning ; (4) Availability
of Cost allocation methods; and (5) Assessments/Distribution of costs
to other cost objects.

Internal Orders provide a means of tracking costs of a specific job ,
service, or task. Internal Orders are used as a method to collect
those costs and business transactions related to the task



This level of monitoring can be very detailed but allows management
the ability to review Internal Order activity for better-decision
making purposes.

Activity-Based Costing allows a better definition of the source of
costs to the process driving the cost. Activity-Based Costing enhances
Cost Center Accounting in that it allows for a process-oriented and
cross-functional view of your cost centers. It can also be used with
Product Costing and Profitability Analysis.

Product Cost Controlling allows management the ability to analyze
their product costs and to make decisions on the optimal price(s) to
market their products. It is within this module of CO (Controlling)
that planned, actual and target values are analyzed. Sub-components of
the module are:

* Product Cost Planning which includes Material Costing( Cost
estimates with Quantity structure, Cost estimates without quantity
structure, Master data for Mixed Cost Estimates, Production lot Cost
Estimates) , Price Updates, and Reference and Simulation Costing.
* Cost Object Controlling includes Product Cost by Period, Product
Cost by Order, Product Costs by Sales Orders, Intangible Goods and
Services, and CRM Service Processes.
* Actual Costing/Material Ledger includes Periodic Material
valuation, Actual Costing, and Price Changes.

Profitability Analysis allows Management the ability to review
information with respect to the company's profit or contribution
margin by business segment. Profitability Analysis can be obtained by
the following methods:



* Account-Based Analysis which uses an account-based valuation
approach. In this analysis, cost and revenue element accounts are
used. These accounts can be reconciled with FI(Financial Accounting).
* Cost-Based Analysis uses a costing based valuation approach as
defined by the User.



Profit Center Accounting provides visibility of an organization's
profit and losses by profit center. The methods which can be utilized
for EC-PCA (Profit Center Accounting) are period accounting or by the
cost-of-sales approach. Profit Centers can be set-up to identify
product lines, divisions, geographical regions, offices, production
sites or by functions. Profit Centers are used for Internal Control
purposes enabling management the ability to review areas of
responsibility within their organization. The difference between a
Cost Center and a Profit Center is that the Cost Center represents
individual costs incurred during a given period and Profit Centers
contain the balances of costs and revenues.

What To Do With Variance Amounts

Throughout our explanation of standard costing we showed you how to
calculate the variances. In the case of direct materials and direct
labor, the variances were recorded in specific general ledger
accounts. The manufacturing overhead variances were the differences
between the accounts containing the actual costs and the accounts
containing the applied costs. Now we'll discuss what we do with
those variance amounts.


Direct Materials Price Variance
Let's begin by assuming that the account Direct Materials Price
Variance has a debit balance of $3,500 at the end of the accounting
year. You can see from the following journal entry (a hypothetical
entry which assumes that all of the direct materials were purchased
at one time) that a debit balance is an unfavorable variance:


Dr. Direct Materials Inventory (standard cost) 10,000
Dr. Direct Materials Price Variance 3,500
Cr. Accounts Payable (actual cost) 13,500



Because of the cost principle, DenimWorks is obligated to report its
transactions at their actual cost in the financial statements that
are made available to the public. If none of the direct materials
purchased in this journal entry was used in production (all of the
direct materials remain in the direct materials inventory), the
company's balance sheet needs to report the direct materials
inventory at $13,500—the actual cost. In other words, the balance
sheet will report the direct materials inventory as the standard
cost of $10,000 plus the price variance of $3,500. If all of the
materials were used in making products, and all of the products have
been sold, the $3,500 price variance is added to the company's
standard cost of goods sold. If 20% of the materials remain in the
direct materials inventory and 80% of the materials are in the
finished goods that have been sold, then $700 of the price variance
(20% of $3,500) is added to the standard cost of the direct
materials inventory. $2,800 (80% of $3,500) is added to the standard
cost of goods sold.

Let's say the direct materials are in various stages of use: 20%
have not been used yet; 5% are in work-in-process; 15% are in
finished goods on hand; and 60% are in finished goods that have been
sold. We need to apportion the $3,500 direct materials price
variance to each of these stages. Since the $3,500 is an unfavorable
amount, the following amounts are added to the standard costs:


Direct materials inventory $ 700 (20% of $3,500)
Work-in-process inventory 175 ( 5% of $3,500)
Finished goods inventory 525 (15% of $3,500)
Cost of goods sold 2,100 (60% of $3,500)
Total $3,500



The accounting professional follows a materiality guideline which
says that a company may make exceptions to other accounting
principles if the amount in question is insignificant. (For example,
a large company may report amounts to the nearest $1,000 on its
financial statements, or an inexpensive item like a wastebasket can
be expensed immediately instead of being depreciated over its useful
life.) This means that if the total variance of $3,500 shown above
is a very, very small amount relative to the company's net income,
the company can charge the entire $3,500 to cost of goods sold
instead of allocating some of the amount to the inventories.

If the balance in the Direct Materials Price Variance account is a
credit balance of $3,500 (instead of a debit balance) the procedure
and discussion would be the same, except that the standard costs
would be reduced instead of increased.


Direct Materials Usage Variance
Let's assume that the Direct Materials Usage Variance account has a
debit balance of $2,000 at the end of the accounting year. A debit
balance is an unfavorable balance resulting from more direct
materials being used than the standard amount allowed for the good
output.

The first question to ask is "Why do we have this unfavorable
variance of $2,000?" If it was caused by errors and/or
inefficiencies, it cannot be included as part of the cost of the
inventory. Errors and inefficiencies are never considered to be
assets; therefore, the entire amount must be expensed.

If the unfavorable $2,000 variance is the result of an unrealistic
standard for the quantity of direct material needed, then we should
allocate the $2,000 variance to wherever the standard costs of
direct materials are physically located. If 90% of the related
direct materials have been sold and 10% are in the finished goods
inventory, then the $2,000 should be allocated and added to the
standard direct material costs as follows:


Direct materials inventory $ 0
Work-in-process inventory 0
Finished goods inventory 200 (10% of $2,000)
Cost of goods sold 1,800 (90% of $2,000)
Total $2,000



If $2,000 is an insignificant amount relative to a company's net
income, the entire $2,000 unfavorable variance can be added to the
cost of goods sold. This is permissible because of the materiality
guideline.

If the $2,000 balance is a credit balance, the variance is
favorable. This means that the actual direct materials used were
less than the standard quantity of materials called for by the good
output. We should allocate this $2,000 to wherever those direct
materials are physically located. However, if $2,000 is an
insignificant amount, the materiality guideline allows for the
entire $2,000 to be deducted from the cost of goods sold on the
income statement.


Other Variances
The examples above follow these guidelines:
-If the variance amount is very small (insignificant relative to the
company's net income), simply put the entire amount on the income
statement. If the variance amount is unfavorable, increase the cost
of goods sold—thereby reducing net income. If the variance amount is
favorable, decrease the cost of goods sold—thereby increasing net
income.
-If the variance is unfavorable, significant in amount, and results
from mistakes or inefficiencies, the variance amount can never be
added to any inventory or asset account. These unfavorable variance
amounts go directly to the income statement and reduce the company's
net income.
-If the variance is unfavorable, significant in amount, and results
from standard costs not being realistic, allocate the variance to
the company's inventory accounts and cost of goods sold. The
allocation should follow the standard costs of the inputs from which
the variances arose.
-If the variance amount is favorable and significant in amount,
allocate the variance to the company's inventories and its cost of
goods sold.

Variable Mfg. Overhead Variance

Contoh.
Jan, 31, 2007
Cr. Overhead Payable $90
Cr. Variable manufacturing overhead spending variance $ 10
Dr. Variable manufacturing overhead efficiency variance $16
Dr. WIP $84


Catatan:
Jan, 31, 2007
Total standard hours of direct labor for january manufactured 42 std
hr Standard cost of variable manufacturing overhead
per direct labor hour $2
Total Standard cost of variable manufacturing overhead (42x$2)=$84
Assuming that the actual direct labor in January adds up to 50 hours
Assuming that the Actual variable manufacturing Rate $1.8
Overhead Payable for the variable manufacturing overhead used
(50 act hr x $1.8) = $90
Actual hours of direct labor used x the standard variable
manufacturing overhead rate (50 act hr x $2)=$100


Variable manufacturing overhead efficiency variance $16 Unfavorable
Variable manufacturing overhead spending variance $10 Favorable
Total Variable Manufacturing Overhead $ 6 Unfavorable

Direct Labor Variance

Contoh.
Jan, 31, 2007
Cr. Labor Payable $450
Cr. Direct Labor Rate Variance $ 50
Dr. Direct Labor Efficiency Variance $80
Dr. WIP $420


Catatan:
Jan, 31, 2007
Total standard hours of direct labor for january manufactured
42 std hr
Standard cost rate per direct labor hour $10
Total Standard cost of direct labor (42x$10)=$420
Assuming that the actual direct labor in January adds up to 50 hours
Assuming that the actual direct labor cost rate $9
Labor Payable for the actual direct labor cost
(50 act hr x $9) = $450
Actual hours of direct labor used x the standard hourly pay rate
(50 act hr x $10)=$500


Direct labor efficiency variance $80 unfavorable
Direct labor rate variance $ 50 favorable
Total Direct Labor Variance $30 Unfavorable

Direct Materials Usage Variance

Contoh 1.
Jan, 31, 2007
Cr. Inventory $870
Dr. Materials Usage Variance $ 36
Dr. WIP $834


Catatan:
Jan, 31, 2007
Dalam produksi produk garment standard cost per yard of denim $3,
standard untuk memproduksi 150 unit garment membutuhkan bahan 278
std yd (278x$3)=$834
actual yards of denim used 290 act yd (290x$3=$870)


Contoh 2.
Feb, 28, 2007
Cr. Inventory $1560
Cr. Materials Usage Variance $ 30
Dr. WIP $1590


Catatan:
Feb, 28, 2007
Dalam produksi produk garment standard cost per yard of denim $3,
standard untuk memproduksi 300 unit garment membutuhkan bahan 530
std yd (530x$3)=$1590
actual yards of denim used 520 act yd (520x$3=$1560)

Sales Order (SO) Accounting Process

1. Good Issue

Cr. Inventory 1500
Dr. COGS 1500


2. Billing/Invoice Post

Cr. Sales 2000
Cr. Sales Tax 200
Dr. AR 2200



3. Payment Post (dilunasi sebelum 2 minggu)

Cr. AR 2200
Dr. Cash/Bank 2134
Dr. Customer Discount 60
Dr. Sales Tax 6


Catatan : COGS (Cost Of good Sold)
AR (Account Recievable)
Sales Tax (10%)
Asumsi Discount (3% jika melunasi sebelum 2 minggu)

O Accounting process ditambah dengan account price variance, VAT
(tax) dan discount sbb :

1. Goods Receipt (GR)
Dr Inventory 200
Dr Price Variance 10
Cr GR/IR (AP clearing) 210

2.Invoice Receive (IR)
Dr GR/IR 210
Dr VAT(tax) 31.50
Cr AP 241.50


3.Payment AP Post (dilunasi sebelum 2 minggu)
Dr AP 241.50
Cr Cash 234.255
Cr Discount 6.3
Cr VAT(tax) 0.945

Catatan :
- Standard price : 1 US$/unit
- Order: 200 unit dengan actual price 1.05 US$/unit
- Receivings: 200 unit
- VAT (15%)
- Discount (3 % bila dilunasi sebelum 2 minggu)

Sales Order (SO) Accounting Process

1. Good Issue

Cr. Inventory 1500
Dr. COGS 1500


2. Billing/Invoice Post

Cr. Sales 2000
Cr. Sales Tax Payable 200
Dr. AR 2200



3. Payment Post

Cr. AR 2200
Dr. Cash/Bank 2200


Catatan : COGS (Cost Of good Sold)
AR (Account Recievable)
Sales Tax Payable (10%)

Persamaan dasar akuntansi

 

Jenis-Jenis Perusahaan

 

Terdapat 3 jenis perusahaan yang beroperasi untuk menghasilkan laba, yaitu:

 

1. Perusahaan Manufaktur

Mengubah input dasar menjadi produk yang dijual kepada pelanggan.

Cth : Coca Cola

 

2. Perusahaan Dagang

Menjual produk kepada pelanggan namun tidak memproduksi barangnya sendiri, tetapi membeli dari perusahaan lain.

Cth: Wal-Mart, Carrefour

 

3. Perusahaan Jasa

Menghasilkan jasa untuk pelanggan

Cth. Disney

 

 

Persamaan Akuntansi

 

Aktiva (Assets) = Kewajiban (Liabilities) + Ekuitas Pemilik (Owner’s Equity)

 

Kumpulan Akun dalam entitas usaha disebut buku besar (ledger). Daftar akun dalam buku besar disebut bagan akun (Charts Of Account).

 

Klasifikasi Akun

 

Aktiva (assets) adalah sumber daya yang dimiliki oleh entitas bisnis atau usaha.

 

Cth : Kas (Cash), Piutang Usaha (Account Receivable), Perlengkapan (Supplies), Beban dibayar dimuka (Prepaid Expenses) seperti asuransi, bangunan (Building), Peralatan (Equipment), Tanah (Land), dan Hak Paten.

 

Kewajiban, adalah utang kepada pihak luar (kreditor).

 

Contoh :Utang usaha, Wesel bayar, utang gaji, pendapatan diterima dimuka (unearned revenue) yaitu pendapatan yang sudah diterima tetapi jasa belum diberikan sehingga mengakibatkan kewajiban kepada pembeli. Contoh : Uang kuliah yang diterima oleh perguruan tinggi pada awal semester

 

Ekuitas Pemilik, adalah hak pemilik terhadap aktiva bisnis

 

Pendapatan adalah peningkatan ekuitas pemilik yang diakibatkan oleh proses penjualan barang atau jasa kepada pembeli.

 

Beban, adalah biaya yang sudah habis manfaatnya, atau aktiva atau jasa yang digunakan dalam proses menghasilkan pendapatan.

 

Cth Bagan Akun (Charts Of Accounts)

 

Akun Neraca ( Balance Sheet)

 

1. Aktiva

1.1  Kas (Cash)

1.2  Piutang Usaha (Account Receivables)

1.3  Perlengkapan (Supplies)

1.4  Asuransi Dibayar dimuka (Prepaid Insurance)

1.5  Tanah (Land)

1.6  Peralatan Kantor (Office Equipment)

 

2. Kewajiban (Liabilities)

2.1 Utang Usaha (Account Payable)

2.2 Wesel Bayar (Notes Payable)

2.3 Hutang Pajak (Tax Payable)

2.4 Pendapatan Diterima dimuka (Unearned Revenue)

 

3. Ekuitas Pemilik

3.1 Modal Pemilik (Owner’s Equity)

3.2 Penarikan Oleh Pemilik (Prive)

 

 

Akun Laba-Rugi

 

4. Pendapatan

4.1 Pendapatan Jasa

 

5. Beban

5.1 Beban Upah ( Salary Expense)

5.2 Beban Sewa ( Rent Expense)

5.3 Beban Lain-Lain (Other Expense)

 

 

 

 

 

 

 

 

 

 

 

 

Persamaan dasar akuntansi

 

Aktiva = Hutang + Modal

 

Saldo Normal Akun

                                                            Kenaikan                      Penurunan       

                                                      (Saldo Normal)                 

Akun Neraca

            Aktiva                                      Debit                            Kredit

            Kewajiban                                Kredit                          Debit

            Ekuitas Pemilik            

                        Modal                          Kredit                          Debit

                        Penarikan/Prive            Debit                            Kredit

Akun Laporan Laba-Rugi

            Pendapatan                              Kredit                          Debit   

            Beban                                      Debit                            Kredit

 

 

Kenapa Prive saldo normal di debet ? Karena akun prive merupakan kontra akun dari modal. Modal bertambah di kredit sehingga pengurangnya adalah Prive.

 

SAP IDES FI (Financial Accounting)

SAP Financial Accounting

The Financial Accounting module collects all the data in the company
relevant to accounting, providing complete documentation and
comprehensive information, and is at the same time an up-to-the-minute basis for
enterprisewide control and planning. The module is divided into six different areas:

G/L Accounting

G/L accounting, which includes all the transactions
involved in acquiring, selling and transporting goods. It gives possibility to
monitor and regulate the transactions made in this area using accounts. These
accounts can be implemented for a specic company or for entire corporate
group.

Accounts Receivable Accounting (ARA)
This part is used to eficiently regulate and monitor business
transactions with customers. In the IDES system there are about 70 customers
defined with the company code 1000 (Germany). Each customer belongs to a
sales organisation within the company. Most of the German customers belong
to sales organisation 1000 (Frankfurt) or 1020 (Berlin).

Accounts Payable Accounting (APA)
Here the account-based data for all the vendors are managed. This
data is transferred to APA by means of the integrated business process for
invoice verification. Most of the vendors in company code 1000 (Germany)
are maintained centrally and belong to IDES sales organisation 1
(Europe) or 1000 (Germany).

Asset Accounting (AA)
This area is restricted by national regulations on asset evaluation.
Acquisitions, retirements, transfer postings, deprecations and write-ups are some
of the things that can be regulated and monitored here. Besides the asset
evaluation described by law, one can also defi ne your own valuation and
depreciation methods.

Special ledger
This function allows you to work with customer-specific ledgers.
These ledgers contain factors from additional account assignments, and are then
used for company-specific reporting. Validation and derivation functions
are available for all customer-specific ledgers.

Consolidation
The core task of Consolidation is to gather data from the individual
elements of a business enterprise. The goal is to display only the external
business relationships, and to eliminate the internal relationships and
processes.

SAP FI (Financial Accounting)
https://websmp201.sap-ag.de/~sapidp/011000358700003108352006

dan

SAP CO (Management Accounting)
https://websmp201.sap-ag.de/~sapidp/011000358700003112922006


MSY
Pusat Studi ERP Indonesia
http://www.ERPweaver.com
http://belajar-abap.blogspot.com

Informasi akuntansi dihasilkan melalui proses akuntansi.
Proses akuntansi dalam satu siklus meliputi langkah-langkah sebagai
berikut :

Langkah 1 Mengidentifikasi Transaksi atau Kejadian untuk dicatat
Tujuan: untuk mendapatkan informasi, biasanya dalam bentuk dokumen
sumber mengenai transaksi atau kejadian.

Langkah 2 Menjurnal Transaksi dan Kejadian
Tujuan: untuk mengidentifikasi, menilai, dan mencatat dampak ekonomi
dari transaksi terhadap perusahaan secara kronologis, untuk
mempermudah pemindahan ke dalam akun.

Langkah 3 Memposting dari Jurnal ke Buku Besar

Tujuan untuk memindahkan informasi dari jurnal ke buku besar yang
berfungsi menyimpan akun

Langkah 4 Mempersiapkan Neraca Saldo yang Belum Disesuaikan
Tujuan untuk memberikan daftar yang memudahkan dalam pengecekan
keseimbangan debet dan kredit serta memberikan titik awal dalam
membuat jurnal penyesuaian.

Langkah 5 Menjurnal dan memposting ayat jurnal penyesuaian.
Tujuan untuk mencatat akrual, jatuh tempo deferral, estimasi, dan
kejadian lainnya yang tidak disertai dengan dokumen sumber baru.

Langkah 6 Menyusun Neraca Saldo yang disesuaikan
Tujuan untuk mencocokkan keseimbangan debet dan kredit dan untuk
mempermudah penyusunan laporan keuangan.

Langkah 7 Membuat Laporan Keuangan
Tujuan untuk memberikan informasi yang berguna bagi pengambilan
keputusan eksternal

Komponen Laporan Keuangan
1. Laporan Laba-Rugi
2. Laporan Perubahan Ekuitas
3. Neraca
4. Laporan Arus Kas
5. Catatan Atas Laporan Keuangan.

Langkah 8 Menjurnal dan memposting ayat jurnal penutup
Tujuan untuk menutup akun sementara atau yang disebut juga akun
nominal (akun yang terdapat dalam laporan laba-rugi ) dan memindahkan
jumlah laba bersih ke laba ditahan. Cth akun pendapatan dan beban.

Langkah 9 Menyusun Neraca Saldo Setelah Penutupan
Tujuan untuk memeriksa keseimbangan debet kredit setelah ayat jurnal
penutupan

Langkah 10 Menjurnal dan memposting ayat jurnal pembalik
Tujuan untuk mempermudah pembuatan ayat jurnal berikutnya (ini adalah
opsional artinya boleh dilakukan dan boleh tidak)

All,

Proses accounting SO (Sales Order) Shipment :


1. SO Shipment

Cr. Inventory ####
Dr. COGS ####


2. Invoice Post

Cr. Sales ####
Cr. Sales Tax Payable ####
Dr. AR ####



3. Payment Post

Cr. AR ####
Dr. Cash/Bank ####


Catatan : COGS (Cost Of good Sold)
AR (Account Recievable)