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Pembahasan Ringkas Mengenai Unsur Akuntansi



Unsur akuntansi
tujuan dari pembelajaran unsur akuntansi adalah supaya dapat mengelompokkan jenis akun dari semua transaksi yang ada, dan berikut akan saya tampilkan unsur akuntansi....

Unsur-Unsur Dalam Laporan Keuangan :
Neraca
suatu daftar yang menganmbarkan aktiva(harta kekayaan, kewajiban, dan modal yang dimiliki oleh sebuah perusahaan, dan berikut mengenai unsur-unsur dari neraca:

A. harta ( assets )
terdiri dari :
1. Aktiva Lancar (current Assets)
*. Uang kas rekening giro bank
*. Surat berharga (yang dapat segera dijual1
*. Deposito jangka pendek
d. Wesel tagih dengan jatuh tempo kurang satu tahun
*. Piutang usaha
*. Persediaan barang dagang
*. Biaya dibayar di muka
2. Penyertaan (Intvestasi)
*. Penyertaan dalam bentuk saham atau obligasi
*. Aktiva lain, seperti pembelian tanah dengan rencana penggunaan yang akan datang
3. Aktiva Tetap (Fixed Assets)
*. Tanah atau hak atas tanah
*. Bangunan
*. Mesin
*. Peralatan dan sumber alam
*. Kendaraan
4. Aktiva Tidak Berwujud (Intangile Assets)
*. Hak paten
*. Hak cipta
*. Hak merek
*. Waralaba (francishe)
*. Goodwill
5. Aktiva Lain-lain (Other Assets)
*. Aktiva tetap yang tidak digunakan
*. Aktiva lancar yang tidak disertakan dalam kegiatan
*. Beban-beban yang ditanggungkan
*. Putang kepada pemegang saham

B. Kewajiban (Liabilities)
adalah pengorbanan ekonomis yang wajib dilakukan perusahaan dimasa yang akan datang dalam bentuk penyerahan/pemberian jasa. Kewajiban timbul dari tindakan atau transaksi pada masa sebelumnya.
1. Kewajiban Lancar/Jangka Pendek (Short Terms Liabilities)
*. Hutang usaha
*. Uang muka pembayaran
*. Beban-beban yang masih harus dibayat
*. Hutang pembelian aktiva tetap atau pinjaman bank yang harus diselesaikan
2. Kewajiban Jangka Pangang (Long Terms Liabilities)
*. Obligasi
*. Hipotonik
*. Pinjaman gadai
3 kewajiban lain-lain (Other Liabilities)
*. Pendapatan yang ditanggungkan (lebih satu tahun)
*. Hutang jaminan jangka panjang
*, hutang kepada direksi atau perusahaan afiliasi

C. Modal (Equity)
merupakan hak pemilik dalam perusahaan. Secara teknis, modal dipresentasikan oleh selisih antara aktiva dan kewajiban. Modal berasal dari investasi pemilik (pemegang saham) dan akumumulasi hasil usaha (laba/rugi) perusahaan.

Laporan Laba Rugi
adalah laporan yang menggambarkan hasil operasi perusahan dalam periode tertentu. Melalui laporan laba rugi, pihak-pihak pemiliki kepentingan terhadap perusahaan dapat mengetahui keberhasilan maupin kegagalan perusahaan delama satu periode.

A. Pendapatan (Income)
pendapatan adalah aliran penerimaan kas atau aktiva lain yang dierima dari konsumen sebagai hasil penjualan barang atau pemberian jasa (usaha pokok) atau aktivitas diluar uasaha pokok perusahaan dalam satu periode.
a. Pendapatan usaha (operating income)
b. Pendapatan di luar usaha (non operaring income)

B. Beban (Expense)
merupakan biaya yang telah dimanfaatkan dalam usaha menghasilkan pendapatan dalam satu periode.
a. Beban usaha (operating expens)
b. Beban diluar usaha (non operating expense)
c. Beban lain-lain (other expense)

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