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'''Pembukuan berpasangan''' adalah praktik standar untuk sebuah pencatatan transaksi [[keuangan]] yang kemudian menjadi cikal bakal akuntansi.<ref>{{Cite web|title=Pengertian Akuntansi, Sejarah, Fungsi dan Manfaatnya|url=https://pelayananpublik.id/2019/07/22/pengertian-akuntansi-sejarah-fungsi-dan-manfaatnya/|website=Pelayanan Publik|language=en-US|access-date=2020-10-22|archive-date=2022-09-30|archive-url=https://web.archive.org/web/20220930214703/https://pelayananpublik.id/2019/07/22/pengertian-akuntansi-sejarah-fungsi-dan-manfaatnya/|dead-url=no}}</ref> Proses dari pembukuan umumnya hanya meliputi pencatatan transaksi-transaksi ke dalam berbagai [[jurnal]] dan pemberian klasifikasi [[kode perkiraan]] [[buku besar]] (yaitu pengumpulan data keuangan yang mentah). Hal ini akan menjadi dasar untuk sistem [[akuntansi]] yang mengumpulkan dan mengorganisir data mentah tersebut menjadi informasi yang lebih berguna.
<!--{{terjemah|Inggris}}-->
'''Pembukuan berpasangan''' adalah praktik standar untuk pencatatan transaksi [[keuangan]]. Proses pembukuan hanya meliputi pencatatan transaksi-transaksi ke dalam berbagai [[jurnal]] dan pemberian klasifikasi [[kode perkiraan]] [[buku besar]] (yaitu pengumpulan data keuangan mentah). Hal ini akan menjadi dasar untuk sistem [[akuntansi]] yang mengumpulkan dan mengorganisir data mentah menjadi informasi yang berguna.


Sistem ini didasarkan pada konsep bahwa suatu bisnis dapat dijabarkan dengan menggunakan beberapa variabel atau rekening, yang masing-masing menjelaskan satu aspek dari bisnis tersebut dari sudut moneter. Setiap transaksi memiliki 'efek ganda' yang akan dijelaskan selanjutnya.
Sistem "pembukuan berpasangan" ini didasarkan pada konsep bahwa suatu bisnis dapat dijabarkan dengan menggunakan beberapa variabel maupun rekening, yang masing-masing menjelaskan satu aspek dari bisnis tersebut dari sudut moneter. Setiap transaksinya memiliki 'efek ganda' yang akan dijelaskan selanjutnya.


Sejarah sistem ini telah ditemukan sejak abad ke-12, dan pada akhir abad ke-15, sistem ini telah dipergunakan secara meluas oleh pedagang dari [[Venesia]]. Kodifikasi sistem dilakukan pertama kali oleh [[Luca Pacioli]], seorang karib dari [[Leonardo da Vinci]], pada sebuah buku teks matematika terbitan tahun 1494 [http://acct.tamu.edu/smith/ethics/pacioli.htm].
Sejarah sistem ini telah ditemukan sejak abad ke-12, dan pada akhir abad ke-15, sistem ini telah dipergunakan secara meluas oleh pedagang dari [[Venesia]]. Kodifikasi sistem dilakukan pertama kali oleh [[Luca Pacioli|Lucas Pacioli]], seorang karib dari [[Leonardo da Vinci]], pada sebuah buku teks matematika terbitan tahun 1494.<ref>{{Cite web |url=http://acct.tamu.edu/smith/ethics/pacioli.htm |title=http://acct.tamu.edu/smith/ethics/pacioli.htm |access-date=2006-02-23 |archive-date=2011-08-18 |archive-url=https://web.archive.org/web/20110818055709/http://acct.tamu.edu/smith/ethics/pacioli.htm |dead-url=yes }}</ref>
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== Proses pembukuan ==
When a transaction occurs, a document is produced. This document is referred to as a source document. Some examples of source documents are:
* The receipt you get when you purchase something at the store.
* Your monthly bank statement.


Ketika transaksi terjadi, sebuah dokumen dihasilkan. Dokumen ini dirujuk sebagai sumber dokumen. Beberapa sumber dokumen sebagai berikut:
These source documents are then recored in a '''Journal'''. This is also known as a '''book of first entry'''. The journal records both sides of the transaction recorded by the source document. These write-ups are known as '''Journal entries'''.
* Kuitansi yang anda dapatkan ketika membeli sesuatu di toko.
* Laporan saldo bank bulanan anda.


== Lihat pula ==
These Journal entires are then transferred to a '''Ledger'''. A ledger is also known as a '''book of accounts'''. The purpose of a Ledger is to bring all of the amounts recorded for that account from the Journal together. This process of transferring the values is known as '''posting'''.
* [[Daftar topik akuntansi]]


== Referensi ==
Once the entries have all been posted, the Ledger accounts are added up in a process called '''Balancing'''. A particular '''working document''' called an '''unadjusted trial balance''' is created. This lists all the balances from all the accounts in the '''Ledger'''. Notice that the values are not posted to the trial balance, they are merely copied.
{{reflist}}


== Pranala luar ==
At this point accounting happens. The accountants produces a number of '''adjustments''' which make sure that the values comply with accounting principles. These values are then passed through the accounting system resulting in an '''adjusted trial balance'''. This process continues until the accountant is satisfied.
{{wikibooks|en:Accounting}}

* {{en}} [http://www.linuxdevcenter.com/pub/a/linux/2004/10/07/gnucash_double_entry.html A double entry GnuCash How-to]
Finaly [[Financial statements]] are drawn from the trial balance, which may include:
* {{en}} [http://www.responsive.co.nz/theory.html More accounting theory]
*the [[Income statement]]
* {{en}} [http://www.responsive.co.nz/tutorial.html An accounting tutorial]
*the [[Balance sheet]]
* {{en}} [http://www.gnucash.org/docs/C/gnucash-guide/entry1.html GnuCash data entry concepts] {{Webarchive|url=https://web.archive.org/web/20060219220024/http://www.gnucash.org/docs/C/gnucash-guide/entry1.html |date=2006-02-19 }}
*the [[Cash flow statement]]

== Contoh ==
Buying an [[asset]] (such as a new machine):
# The amount of fixed assets in the business increases.
# The amount of cash (also an asset) is reduced.

Selling merchandise on credit:
# The amount of trade receivables (an asset) for the business increases.
# The sales revenue for the business increases (eventually this will become part of equity).

Upon payment, the trade receivables account decreases while the cash account increases.

Should the receivable be "written off" as uncollectible debt, the receivable account decreases and the bad debt is added to expenses (which also becomes part of equity when netted against income and cost of goods sold). In larger firms, a portion of the receivable account is written off beforehand as expected to be uncollectible.

Paying a trade creditor:

# The amount of trade payables (a liability) for the business decreases.
# The amount of cash in the business is reduced.

== Debit dan Kredit ==
Double-entry book-keeping is governed by the [[financial accountancy|accounting equation]]. At any point in time, the following equation must be true:

:'''assets = liabilities + equity'''

For a particular time period, the equation becomes:

:'''assets = liabilities + equity + (revenue &minus; expenses)'''

Finally, this equation may be rearranged [[algebra]]ically as follows:

:'''assets + expenses = liabilities + equity + revenue'''

This equation must be true, for any time period. If it is, then the accounts are said to be in balance. If the accounts are not in balance, an error has occurred.

For the accounts to remain in balance, a change in one account must be matched with a change in another account. These changes are known as [[debit]]s and [[credit]]s. Note that the usage of these terms in accounting is not identical to their everyday usage. Whether one uses a debit or credit to increase or decrease an account depends on the [[normal balance]] of the account. Asset and expense accounts (on the left side of the equation) have a normal balance of ''debit''. Liability, equity, and revenue accounts (on the right side of the equation) have a normal balance of ''credit''. On a [[general ledger]], debits are recorded on the left side and credits on the right side for each account. Since the accounts must always balance, for each transaction there will be a debit and a matching credit, and the sum of all debits for all accounts must equal the sum of all credits.

Credits and debits are then defined as follows:

* '''debit''': an ''increase'' in one of the accounts with a normal balance of debit or a ''decrease'' in one of the accounts with a normal balance of credit.
* '''credit''': an ''increase'' in one of the accounts with a normal balance of credit or a ''decrease'' in one of the accounts with a normal balance of debit.

The following accounts have a normal balance of debit:
* Assets
* [[Accounts receivable]]: debts promised by other entities but not yet paid
* Drawings by the owners on equity
* Expenses
* Losses (that is, when expenses exceed revenue)

The following accounts have a normal balance of credit:
* Liabilities
* [[Accounts payable]] and [[tax]]es, notes or loans payable: debts promised to outsiders but not yet paid
* Revenue (note that since it is a credit, revenue is recorded as a ''negative'' number)
* Profit (that is, when revenue exceeds expenses)

Credit and debit items are summarised at the end of a recording period in a trial balance which is a list of all the debit and credit balances. The trial balance acts as a self checking mechanism for the correctness of entries in the individual accounts and also as a starting point for the preparation of the [[balance sheet]] and a [[profit and loss account]].

The following table summarizes the basic accounts. A "+" indicates an increase; a "&minus;" indicates a decrease.
{| class="wikitable"
|+''' Debit/credit '''
|- style="background:#efefef;"
! colspan="1" | Account || Debit || Credit
|-
| Assets || align=center| + || align=center| &minus;
|-
| Liabilities || align=center | &minus; || align=center| +
|-
| Shareholder Equity || align=center | &minus; || align=center| +
|-
| Revenue || align=center | (&minus;) || align=center| +
|-
| Expenses || align=center | + || align=center| (&minus;)

|}

=== Contoh Buku Besar ===

XYZ Company is closing its books for the end of the month. Each of the daily journals has been summarized and the amounts are ready to be transferred to the general ledger. The amounts to be transferred are:

* Purchase raw materials by using line of credit: $500,000
* Pay workers from cash in bank to make goods: $1,500,000
* Pay sales force from cash in bank to sell goods: $1,000,000
* Sell goods for cash: $3,500,000

To close the books for the month, we will adjust expenses and revenue to be zero by appropriately crediting and debiting the income summary and then closing the income summary to retained earnings (part of equity).

These items are entered in the ledger below; each matching credit and debit have been numbered to make finding them in the ledger easier.

{| class="wikitable"
|+''' General Ledger (in 000s)'''
|- style="background:#efefef;"
! Transaction || Debit || Credit || Balance
|- style="background:#efefef;"
! colspan=4 | Expenses
|- align=right
|align=left|Balance forward || &nbsp;||&nbsp; ||-0-
|-align=right
|align=left|1 Raw materials || $ 500 ||&nbsp; || $ 500
|-align=right
|align=left|2 Labor || $ 1500 ||&nbsp; || $ 2000
|-align=right
|align=left|3 Sales costs || $ 1000 ||&nbsp; || $ 3000
|-align=right
|align=left|5 Income summary || &nbsp; || ($ 3000) || -0-
|-align=right
|Total || $ 3000 || $ 3000 ||
|- style="background:#efefef;"
! colspan=4 |Revenue
|-align=right
|align=left|Balance forward || &nbsp;||&nbsp; ||-0-
|-align=right
|align=left|4 Revenue from sales || &nbsp; || $ 3500 || $ 3500
|-align=right
|align=left|6 Income summary || ($ 3500) ||&nbsp;|| -0-
|-align=right
|Total ||$ 3500 || $ 3500
|- style="background:#efefef;"
! colspan=4 |Cash
|- align=right
|align=left| Balance forward ||&nbsp;||&nbsp;||$11000
|-align=right
|align=left| 2 Labor|| &nbsp; ||$ 1500 || $ 9500
|-align=right
|align=left| 3 Sales costs|| &nbsp;||$ 1000 || $ 8500
|-align=right
|align=left| 4 Revenue from sales|| $ 3500||&nbsp;|| $12000
|-align=right
| Total||$ 3500 || $ 2500
|- style="background:#efefef;"
! colspan=4 |Accounts Payable
|- align=right
|align=left| Balance forward|| &nbsp;|| &nbsp;|| $ 1000
|-align=right
|align=left|1 Raw materials || &nbsp;|| $ 500 || $ 1500
|-align=right
|Total|| -0-|| $ 500
|- style="background:#efefef;"
! colspan=4 |Income summary
|- align=right
|align=left|Balance forward||&nbsp;|| &nbsp;|| -0-
|-align=right
|align=left|5 Expense||$ 3000 ||&nbsp;|| &minus;$ 3000
|-align=right
|align=left|6 Revenue ||&nbsp;|| $ 3500 ||$ 500
|-align=right
|align=left|7 Retained earnings||$ 500 ||&nbsp;|| -0-
|-align=right
|Total||$ 3500|| $ 3500
|- style="background:#efefef;"
! colspan=4 |Retained earnings
|- align=right
|align=left|Balance forward ||&nbsp; ||&nbsp;||$10000
|- align=right
|align=left|7 Income summary ||&nbsp;|| $ 500 ||$10500
|- align=right
|align=left|Total|| -0- || $ 500
|- align=right
|- style="background:#efefef;" align=right
!Total all accounts: ||$13500 ||$13500 ||&nbsp;
|}

The amount in equity (in the form of retained earnings) has changed with a net credit of $500,000. Since equity has a normal balance of credit, this means there is now $500,000 ''more'' in equity than at the beginning of the month.
-->

==Lihat pula==
[[Daftar topik akuntansi]]

==Pranala luar==
*{{en}} [http://www.linuxdevcenter.com/pub/a/linux/2004/10/07/gnucash_double_entry.html A double entry GnuCash How-to]
*{{en}} [http://www.responsive.co.nz/theory.html More accounting theory]
*{{en}} [http://www.responsive.co.nz/tutorial.html An accounting tutorial]
*{{en}} [http://www.gnucash.org/docs/C/gnucash-guide/entry1.html GnuCash data entry concepts]
*{{en}} [[:wikibooks:Accounting]]


[[Kategori:Akuntansi]]
[[Kategori:Akuntansi]]

[[da:Bogholder]]
[[de:Buchführung]]
[[en:Double-entry accounting system]]
[[fi:Kahdenkertainen kirjanpito]]
[[fr:Comptabilité en partie double]]
[[it:Partita doppia]]
[[ja:複式簿記]]
[[lt:Dvejybinis įrašas]]
[[sv:Dubbel bokföring]]

Revisi terkini sejak 16 Juli 2023 18.08

Pembukuan berpasangan adalah praktik standar untuk sebuah pencatatan transaksi keuangan yang kemudian menjadi cikal bakal akuntansi.[1] Proses dari pembukuan umumnya hanya meliputi pencatatan transaksi-transaksi ke dalam berbagai jurnal dan pemberian klasifikasi kode perkiraan buku besar (yaitu pengumpulan data keuangan yang mentah). Hal ini akan menjadi dasar untuk sistem akuntansi yang mengumpulkan dan mengorganisir data mentah tersebut menjadi informasi yang lebih berguna.

Sistem "pembukuan berpasangan" ini didasarkan pada konsep bahwa suatu bisnis dapat dijabarkan dengan menggunakan beberapa variabel maupun rekening, yang masing-masing menjelaskan satu aspek dari bisnis tersebut dari sudut moneter. Setiap transaksinya memiliki 'efek ganda' yang akan dijelaskan selanjutnya.

Sejarah sistem ini telah ditemukan sejak abad ke-12, dan pada akhir abad ke-15, sistem ini telah dipergunakan secara meluas oleh pedagang dari Venesia. Kodifikasi sistem dilakukan pertama kali oleh Lucas Pacioli, seorang karib dari Leonardo da Vinci, pada sebuah buku teks matematika terbitan tahun 1494.[2]

Ketika transaksi terjadi, sebuah dokumen dihasilkan. Dokumen ini dirujuk sebagai sumber dokumen. Beberapa sumber dokumen sebagai berikut:

  • Kuitansi yang anda dapatkan ketika membeli sesuatu di toko.
  • Laporan saldo bank bulanan anda.

Lihat pula

[sunting | sunting sumber]

Referensi

[sunting | sunting sumber]
  1. ^ "Pengertian Akuntansi, Sejarah, Fungsi dan Manfaatnya". Pelayanan Publik (dalam bahasa Inggris). Diarsipkan dari versi asli tanggal 2022-09-30. Diakses tanggal 2020-10-22. 
  2. ^ "http://acct.tamu.edu/smith/ethics/pacioli.htm". Diarsipkan dari versi asli tanggal 2011-08-18. Diakses tanggal 2006-02-23.  Hapus pranala luar di parameter |title= (bantuan)

Pranala luar

[sunting | sunting sumber]
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