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Dokumen Transaksi Akuntansi



Mengidentifikasi dokumen transaksi

Setiap transaksi haruslah didukung dengan bukti 
transaksi ( busuness paper ) karea tanpa adanya 
bukti transaksi maka tidak dibolehkan adanya pencatatan.


Transaksi keuangan adalah kejadian – kejadian dalam 
perusahaan yang bersifat finansial yang harus diproses 
mulai dari pencatatn transaksi hingga pelaporan yang 
mengakibatkan perubahan harta, utang, dan modal 
yang berhubungan dengan pihak luar.

Adapun bukti transaksi yang digunakan oleh perusahaan :


1. Kuitansi dan sus kuitansi Kuitansi adalah
tanda bukti pembayaran yang dibuat dan 
ditanda tangani oleh pihak penerima uang. 



2. Nota kontan ( nota tunai )Adalah bukti pembelian barang secara tunai yang dibuat oleh penjual ( nota asli kemudian diserahkan kepada pemebeli )








 3.Faktur ( invoice )Yaitu Bukti bahwa
telah dilakukan pemeblian secara kredit.


 










4. Nota kredit ( Credit Note ) adalah bukti pernyataan bahwa akun debitur di kredit sejumlah tertentu karena adanya hal tertentu



5. Debet note
Adalah bukti bahwa akun kreditur di debet karena adanya hal tertentu 


6.Bukti memorial adalah bukti transaksi intern berupa memo ( catatan ) dari pimpinan perusahaan kepada accountant.


7.Cek adalah surat perintah kepada bank untuk memebayar sejumlah uang kepada orang yang namanya ada dalam cek.




8. Bilyet giro adalah surat perintan pemindahbukuan dari nasabah suatu bank kepada bank yang bersangkutan.



Adapun bukti transaksi yang dibuat oleh perusahaan

1.Bukti kas masuk ( BKM ) adalah bukti untuk mencatat transaksi uang tunai yang masuk kedalam perusahaan ( penerimaan )


2.Bukti kas keluar ( BKK ) merupakan bukti untuk mencatat transaksi pengeluaran kas secara tunai ( peneluaran )

 


3.Faktur penjualan yaitu sebagai bukti yang digunakan untuk membukukan transaksi penjualan

4.Bukti pembelian merupakan bukti yang digunakan untuk membukukan transaksi pembelian.

Terimakasih! maaf bila ada kesalahan gambar :)

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