{"id":78,"date":"2020-10-12T17:06:18","date_gmt":"2020-10-12T17:06:18","guid":{"rendered":"https:\/\/online.binus.ac.id\/accounting\/2020\/10\/12\/mau-buka-usaha-dagang-belajar-akuntansi-dagang-juga-yuk-part-2\/"},"modified":"2020-10-12T17:06:18","modified_gmt":"2020-10-12T17:06:18","slug":"mau-buka-usaha-dagang-belajar-akuntansi-dagang-juga-yuk-part-2","status":"publish","type":"post","link":"https:\/\/online.binus.ac.id\/accounting\/2020\/10\/12\/mau-buka-usaha-dagang-belajar-akuntansi-dagang-juga-yuk-part-2\/","title":{"rendered":"Mau Buka Usaha Dagang? Belajar Akuntansi Dagang Juga Yuk! Part (2)"},"content":{"rendered":"

Mau Buka Usaha Dagang? Belajar Akuntansi Dagang Juga Yuk! Part (2)<\/strong><\/p>\n

Seperti yang sudah dijelaskan di Artikel sebelumnya yaitu :\u00a0https:\/\/online.binus.ac.id\/accounting\/post\/mau-buka-usaha-dagang-belajar-akuntansi-dagang-juga-yuk-part-1\/<\/a><\/p>\n

Di dalam perusahaan dagang terdapat aktivitas pembelian barang dagangan dan penjualan barang dagangan. Karena kita memiliki persediaan, maka kita perlu mencatat transaksi yang berhubungan dengan persediaan kita.<\/p>\n

Ada dua sistem pencatatan persediaan yang dapat digunakan perusahaan, yaitu: \u00a0perpetual inventory system<\/em> dan periodic inventory system<\/em>.<\/p>\n

    \n
  1. Perpetual Inventory System<\/em><\/li>\n<\/ol>\n

    Dalam perpetual inventory system, perusahaan memelihara catatan yang rinci mengenai setiap transaksi dan perubahan pada inventory. Perusahaan menentukan cost of goods sold (harga pokok penjualan) setiap transaksi penjualan terjadi.<\/p>\n

      \n
    1. Periodic Inventory System<\/em><\/li>\n<\/ol>\n

      Dalam periodic<\/em> inventory system, perusahaan tidak memelihara catatan yang rinci mengenai perubahan inventory<\/em> selama periode tersebut. Perusahaan hanya menentukan Cost of Goods Sold<\/em> (COGS) pada akhir periode akuntansi.<\/p>\n

      Berikut ini tabel perbedaan pencatatan antara Perpetual <\/em>dan Periodic Inventory System<\/em><\/p>\n\n\n\n\n\n\n\n\n\n\n
      Transaction<\/strong><\/td>\nPerpetual Inventory System<\/strong><\/td>\nPeriodic Inventory System<\/strong><\/td>\n<\/tr>\n
      Purchase of merchandise on credit<\/td>\nInventory<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Account Payable\u00a0\u00a0\u00a0 xxx<\/td>\n

      		Purchases<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Account Payable\u00a0\u00a0\u00a0 xxx<\/td>\n<\/tr>\n

      Freight costs on purchases<\/td>\nInventory<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Cash\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/td>\n

      		Freight In<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Cash\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/td>\n<\/tr>\n

      Purchase returns and allowances<\/td>\nAccount Payable\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Inventory <\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0xxx<\/td>\n

      		Account Payable\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0xxx<\/p>\n

      Purchase returns and allowances<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/td>\n<\/tr>\n

      Payment on account with a discount<\/td>\nAccount Payable\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Cash\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Inventory<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/td>\n

      		Account Payable\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Cash\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Purchase Discount\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/u><\/strong>xxx<\/td>\n<\/tr>\n

      Sale of merchandise on credit<\/td>\nAccount Receivable\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Sales revenue\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

       <\/p>\n

      Cost of Goods sold<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Inventory<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/td>\n

      		Account Receivable\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Sales revenue\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

       <\/p>\n

      No entry for cost of goods sold\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/u><\/strong><\/td>\n<\/tr>\n

      Return of merchandise sold<\/td>\nSales return and allowances\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Account Receivable\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

       <\/p>\n

      Inventory<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Cost of goods sold<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/td>\n

      		Sales return and allowances\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Account Receivable\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

       <\/p>\n

      No entry<\/u><\/strong><\/td>\n<\/tr>\n

      Cash received on account with a discount<\/td>\nCash\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Sales discount\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Account receivable\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/td>\n

      		Cash\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Sales discount\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/p>\n

      Account receivable\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 xxx<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Perbedaan yang mencolok adalah pada jurnal pembelian dan penjurnalan COGS pada transaksi penjualan. Pada penghitungan COGS\/Inventory sistem periodik dilakukan pada akhir periode sedangkan untuk sistem perpetual<\/em> dilakukan setiap ada transaksi penjualan\/pembelian.<\/p>\n

      Adapun contoh bentuk laporan keuangannya adalah sebagai berikut<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      ABC CORPORATION<\/strong><\/td>\n<\/tr>\n
      INCOME STATEMENT<\/strong><\/td>\n<\/tr>\n
      FOR THE YEAR ENDED DECEMBER 31, 2007<\/strong><\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
      SALES<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nSALES REVENUE<\/td>\n<\/td>\n<\/td>\n\u00a0\u00a0 480.000<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nLESS : SALES RETURN AND ALLOWANCES<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0 12.000<\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 SALES DISCOUNT<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8.000<\/td>\n\u00a0\u00a0\u00a0\u00a0 20.000 <\/u><\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nNET SALES<\/td>\n<\/td>\n<\/td>\n\u00a0\u00a0 460.000<\/td>\n<\/tr>\n
      COST OF GOOD SOLD<\/strong><\/td>\n<\/td>\n<\/td>\n\u00a0\u00a0 316.000 <\/u><\/td>\n<\/tr>\n
      GROSS PROFIT<\/strong><\/td>\n<\/td>\n<\/td>\n\u00a0\u00a0 144.000<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
      OPERATING EXPENSES<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nSALARIES AND WAGES EXPENSE<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0 64.000<\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nUTILITIES EXPENSE<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0 17.000<\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nADVERTISING EXPENSE<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0 16.000<\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nDEPRECIATION EXPENSE<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8.000<\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nFREIGHT-OUT<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.000<\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nINSURANCE EXPENSE<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2.000 <\/u><\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\n\u00a0\u00a0\u00a0\u00a0 TOTAL OPEATING EXPENSE<\/td>\n<\/td>\n<\/td>\n\u00a0\u00a0 114.000 <\/u><\/td>\n<\/tr>\n
      INCOME FROM OPERATIONS<\/strong><\/td>\n<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0 30.000<\/td>\n<\/tr>\n
      OTHER INCOME AND EXPENSE<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nINTEREST REVENUE<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3.000<\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nGAIN ON SALE OF EQUIPMENT<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 600<\/td>\n<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nCASUALTY LOSS FROM VANDALISM<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (200)<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3.400<\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\nINTEREST EXPENSE<\/td>\n<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.800 <\/u><\/td>\n<\/tr>\n
      <\/td>\n<\/td>\n<\/td>\n<\/td>\n\u00a0\u00a0\u00a0\u00a0 31.600 <\/strong><\/td>\n<\/tr>\n
      \u00a0<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

      Nah, setelah kita sudah mempelajari ap aitu perusahaan dagang dan pencatatan beserta laporannya, semoga bisa mewujudkan informasi keuangan yang berguna dan bisa meminimalisasi risiko di masa pandemic ini. Walaupun virus Covid-19 masih ada di negara atau dunia ini, jangan menghambat teman-teman semua untuk semangat dan kreatif menciptakan usaha barunya. Bisa jadi masa ini menjadi masa kejayaanmu! Selamat mencoba yah \ud83d\ude09<\/p>\n

       <\/p>\n

       <\/p>\n

      REFERENSI<\/p>\n

      Weygandt, Kimmel, Kieso.\u00a0 (2013). Financial Accounting, IFRS Edition.\u00a0 2nd Edition.\u00a0 JWS.\u00a0 New Jersey. Chapter 5<\/p>\n

       <\/p>\n","protected":false},"excerpt":{"rendered":"

      Mau Buka Usaha Dagang? Belajar Akuntansi Dagang Juga Yuk! Part (2) Seperti yang sudah dijelaskan di Artikel sebelumnya yaitu :\u00a0https:\/\/online.binus.ac.id\/accounting\/post\/mau-buka-usaha-dagang-belajar-akuntansi-dagang-juga-yuk-part-1\/ Di dalam perusahaan dagang terdapat aktivitas pembelian barang dagangan dan penjualan barang dagangan. Karena kita memiliki persediaan, maka kita perlu mencatat transaksi yang berhubungan dengan persediaan kita. Ada dua sistem pencatatan persediaan yang dapat digunakan […]<\/p>\n","protected":false},"author":1,"featured_media":79,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-78","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article"],"_links":{"self":[{"href":"https:\/\/online.binus.ac.id\/accounting\/wp-json\/wp\/v2\/posts\/78","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/online.binus.ac.id\/accounting\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/online.binus.ac.id\/accounting\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/online.binus.ac.id\/accounting\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/online.binus.ac.id\/accounting\/wp-json\/wp\/v2\/comments?post=78"}],"version-history":[{"count":0,"href":"https:\/\/online.binus.ac.id\/accounting\/wp-json\/wp\/v2\/posts\/78\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/online.binus.ac.id\/accounting\/wp-json\/wp\/v2\/media\/79"}],"wp:attachment":[{"href":"https:\/\/online.binus.ac.id\/accounting\/wp-json\/wp\/v2\/media?parent=78"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/online.binus.ac.id\/accounting\/wp-json\/wp\/v2\/categories?post=78"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/online.binus.ac.id\/accounting\/wp-json\/wp\/v2\/tags?post=78"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}