Brief Discussion About Element Accounting

Brief Discussion About Element Accounting

Elements of accounting

Material early in accounting learning should start with memorizing 

names, or type of account so you can categorize the type of account 

of all transactions that exist, and the following

In Elements of Financial Statements:

balance

a list which describes the assets (the assets, liabilities, and capital 

owned by a company at a given moment, and following on the 

elements of the balance sheet:

B. Assets (assets)

consists of :

1. Current Assets (current Assets)

*. Cash checking account bank

*. Securities (which may soon dijual1

*. Short-term deposits

d. Promissory notes with a maturity of less than one year

*. Accounts receivable

*. Merchandise inventory

*. Prepaid expenses

2. Investments (Intvestasi)

*. Investments in the form of shares or bonds

*. Other assets, such as the purchase of land with planning future use

3. Fixed Assets (Fixed Assets)

*. Land or land rights

*. Building

*. Machine

*. Equipment and natural resources

*. Vehicle

4. Intangible Assets (Intangile Assets)

*. Patent

*. Copyright

*. brand rights

*. Franchising (francishe)

*. goodwill

5. Other Assets (Other Assets)

*. Assets not used

*. Current assets are not included in the activities

*. These expenses are passed

*. Receivables from shareholders

B. Liabilities ( Liabilities )

is the economic sacrifice required by the company in the future in 

the form of delivery / rendering of services . Liabilities arising 

from acts or transactions in the past.

1. Current Liabilities / Term ( Short Terms Liabilities )

* . Account payable

* . An advance payment

* . The burdens that still must dibayat

* . Debt purchase of fixed assets or bank loans that must be resolved

2. Liabilities Pangang ( Long Terms Liabilities )

* . Bond

* . hypotonic

* . mortgage loans

3 other liabilities (Other Liabilities )

* . Revenues were passed ( over one year )

* . Long-term debt guarantees

* , Payable to the directors or affiliated companies

C. Capital ( Equity )

belongs to the owner of the company. Technically , capital 

represented by the difference between assets and liabilities . 

Investment capital comes from the owners ( shareholders ) a

nd akumumulasi operating results ( profit / loss) of the company.

Income statement

is a report that describes the company's results of operations in a

 particular period . Through profit or loss , the parties to the owner 

of an interest in the company can determine the success of failure 

of the company maupin delama period.

A. Revenue ( Income)

the revenue is revenue stream of cash or other assets as they 

arrive from consumers as a result of the sale of goods or provision 

of services ( core business ) or uasaha principal activities outside 

the company during the period.

a. Operating revenues (operating income)

b . Revenue outside the business ( non operaring income)

B. Expenses ( Expense )

the costs have been utilized in an effort to generate revenue in the period .

a. Operating expenses (operating expens )

b . Expenses outside the business ( non- operating expense)

c . Other expenses (other expense)