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<p><a href="https://akuntansia.com/">Akuntansi</a> adalah ilmu disiplin yang berguna untuk berbagai jenis pekerjaan. Mari kita belajar dasarnya, terutama untuk pemula!</p>
<p>Pada dasarnya membahas pengukuran, penjelasan, atau keyakinan informasi keuangan yang akan di berikan kepada pihak terkait, termasuk investor, untuk menilai bisnis atau pemilik usaha.</p>
<p>Memahami akuntansi dasar membuat pengusaha lebih cermat dalam menjalankan bisnis mereka. Ini karena mereka dapat melihat bagaimana bisnis mereka berjalan dan memprediksi bagaimana mereka akan bergerak ke depan.</p>
<p>Belajar secara dasar akan membantu Anda mengatur keuangan Anda, bahkan jika Anda bukan pemilik bisnis atau UKM.</p>
<p>Tips berikut akan membantu Anda mendapatkan pemahaman yang lebih baik tentang akuntansi dasar untuk pemula.</p>
<h2>Apa itu Akuntansi</h2>
<p>Akuntansi biasanya di definisikan sebagai suatu proses mencatat, mengklasifikasi, meringkas, mengolah, dan menyajikan data transaksi dan peristiwa keuangan sehingga orang yang berkepentingan dapat menggunakannya untuk pengambilan keputusan dan tujuan lainnya.</p>
<h2>Apa Saja Langkah-Langkah Akuntansi Dasar?</h2>
<p>Akuntansi di bagi menjadi empat tahapan, yaitu</p>
<h3>Pencatatan</h3>
<p>Pencatatan adalah kegiatan mencatat atau mengdokumentasikan transaksi selama periode waktu tertentu.</p>
<p>Karena melibatkan analisis transaksi dan memasukkannya sebagai catatan, proses ini juga disebut sebagai pembukuan.</p>
<p>Sesuai dengan kebutuhan pencatatan yang lebih rinci, pembukuan biasanya terdiri dari beberapa jenis.</p>
<p>Untuk mendapatkan pemahaman lebih lanjut tentang tahapan pencatatan transaksi keuangan yang tepat, baca artikel ini.</p>
<h3>Meringkas dan Mengklasifikasi</h3>
<p>Data yang di sajikan biasanya masih berupa data mentah selama pencatatan transaksi.</p>
<p>Oleh karena itu, meringkas, mengklasifikasi, dan menerjemahkan data menjadi data penting yang dapat di pertimbangkan adalah tugas yang di perlukan.</p>
<p>Laporan keuangan kemudian menyajikan data dan transaksi untuk dipertimbangkan oleh pengambilan keputusan.</p>
<p>Secara umum, laporan keuangan dikirim setiap bulan, kuartal bulan, atau tahunan.</p>
<h3>Menganalisis</h3>
<p>Setelah pembukuan dan laporan keuangan selesai, langkah dasar selanjutnya adalah melakukan analisis.</p>
<p>Analisis yag di lakukan untuk mengukur kinerja perusahaan atau organisasi berdasarkan perbandingan laba, penjualan, ekuitas, dan faktor lainnya.</p>
<p>Pastinya temuan analisis ini akan di pertimbangkan saat perusahaan membuat keputusan strategis.</p>
<h2>Apa yang Dimaksud Dengan Persamaan Dasar Akuntansi?</h2>
<p>Bisnis harus memiliki dua sisi: sisi kiri (aktiva) dan sisi kanan (pasiva).</p>
<p>Keseimbangan antara aktiva dan pasiva harus selalu di pertahankan jika ada perubahan karena transaksi keuangan.</p>
<p>Persamaan dasar ini menunjukkan bagaimana harta, utang, dan modal perusahaan berkorelasi satu sama lain.</p>
<p>Hal ini merupakan dasar untuk menyusun laporan keuangan dan mencatat jurnal.</p>
<p>Memahami konsep ALOE akan membantu.</p>
<p>Konsep ALOE akan membuat belajar akuntansi dasar menjadi lebih mudah.</p>
<p>Assets (asset) = A</p>
<p>Liabilitias (kewajiban) = L</p>
<p>Ekuitas Pemilik (atau modal usaha) adalah O E.</p>
<p>Persamaan dasar akuntansi yang berlaku berdasarkan gagasan ALOE sebelumnya adalah sebagai berikut:</p>
<p>Kewajiban (pasiva) + modal (pasiva) = aset (aktiva).</p>
<p>Sumber ekonomi yang bernilai bagi perusahaan atau organisasi di kenal sebagai aktiva atau aset.</p>
<p>Namun, kewajiban terdiri dari hutang yang merupakan utang.</p>
<p>Selain itu, ada modal usaha, juga di kenal sebagai ekuitas pemilik usaha, yang merupakan perbedaan antara kewajiban pemilik usaha yang akan datang.</p>
<h2>Apa yang di Maksud Dengan Saldo Normal Akun Dalam Akuntansi Dasar?</h2>
<p>Akun adalah formulir untuk mencatat transaksi semacam itu dan dapat mengubah komposisi harta, kewajiban, dan modal usaha untuk membuat laporan lebih mudah.</p>
<p>Dalam akuntansi, ada dua jenis akun, yaitu:</p>
<p>Akun riil adalah akun yang di catat pada neraca yang mencakup aset, kewaijban, dan modal. Akun nominal adalah akun yang dicatat pada laporan laba/rugi yang mencakup pendapatan dan biaya.</p>
<p>Setiap nama akun memiliki nomor akun dan saldo standar.</p>
<p>Nomor akun dan saldo biasanya di ikuti oleh nama akun.</p>
<p>Saldo normal adalah saldo yang menempatkan akun di posisi kredit atau debit.</p>
<p>berikut adalah akun yang harus di ingat.</p>
<div>
<div>
<table border="1">
<tbody>
<tr>
<td><strong>Nama Akun</strong></td>
<td><strong>Nomor Awalan Akun</strong></td>
<td><strong>Saldo Normal</strong></td>
</tr>
<tr>
<td>Aset</td>
<td>1</td>
<td>Debit</td>
</tr>
<tr>
<td>Utang</td>
<td>2</td>
<td>Kredit</td>
</tr>
<tr>
<td>Modal</td>
<td>3</td>
<td>Kredit</td>
</tr>
<tr>
<td>Pendapatan</td>
<td>4</td>
<td>Kredit</td>
</tr>
<tr>
<td>Biaya atau Beban</td>
<td>5</td>
<td>Debit</td>
</tr>
</tbody>
</table>
</div>
</div>
<p>Nomor-nomor akun di atas akan berkembang menyesuaikan dengan jenis transaksi dan kebutuhan perusahaan.</p>
<p>Misalnya akun ‘Kas’ yang merupakan bagian dari aset, perusahaan A memberi nomor akun ‘101’, atau akun ‘Pendapatan Sewa’, perusahaan B menetapkan ‘405’ sebagai nomor akun pendapatan tersebut.</p>
<p>Pada umumnya nomor akun pada akuntansi dasar tersebut di bagi seperti berikut:</p>
<ul>
<li><strong>Akun Aset</strong> umumnya bernomor akun <strong>100 hingga 199</strong>.</li>
<li><strong>Akun Utang</strong> umumnya bernomor akun <strong>200 hingga 299</strong>.</li>
<li><strong>Akun Modal</strong> umumnya bernomor akun <strong>300 hingga 399</strong>.</li>
<li><strong>Akun Pendapatan</strong> umumnya bernomor akun <strong>400 hingga 499</strong>.</li>
<li><strong>Akun Biaya atau Beban</strong> umumnya bernomor akun<strong> 500 hingga 599</strong>.</li>
</ul>
<p>Setelah memahami nama akun dan penomorannya, Anda pasti bertanya-tanya apa itu elemen-elemen yang berada pada nama akun seperti aset, utang, modal, pendapatan, atau biaya.</p>
<p>Untuk memahaminya berikut penjabaran dari masing-masing nama aset:</p>
<ul>
<li><strong>Harta/aktiva atau </strong><em><strong>asset</strong> </em>dapat di artikan sebagai segala sumber daya yang di miliki oleh suatu perusahaan atau organisasi yang berguna (ekonomis) di masa kini dan masa datang.</li>
<li><strong>Utang</strong> memiliki arti sebagai tuntutan atau hal yang harus di bayarkan kepada pihak lain pada jangka waktu tertentu.</li>
<li><strong>Modal</strong> adalah hak kekayaan dari perseorangan sebagai pemilik usaha atau organisasi antara selisih harta/aktiva dengan kewajiban.</li>
<li><strong>Pendapatan</strong> adalah penambahan jumlah harta/aktiva karena hasil produksi dari keuntungan bruto (pendapatan/laba kotor).</li>
<li><strong>Beban</strong> dapat di artikan sebagai biaya. Adanya beban terjadi karena adanya biaya guna menunjang perolehan pendapatan.</li>
</ul>
<p>Baca Juga : <strong><a href="https://desanagrek.com/">Universitas Terbaik di Indonesia</a></strong></p>
<h2>Siklus Akuntansi Apa?</h2>
<p>Untuk menghasilkan laporan keuangan yang akurat dan sistematis, tahapan yang harus di lalui di kenal sebagai siklus akuntansi.</p>
<p>Ini adalah siklusnya yang terdiri dari tiga kelompok tahapan, yaitu</p>
<p>Pencatatan dan penggolongan, pembuatan ringkasan, dan penyampaian laporan keuangan</p>
<h2>Jenis-Jenis Akuntansi</h2>
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<li><strong><a href="https://akuntansia.com/ketahui-apa-itu-akuntansi-keuangan-menurut-para-ahli/">Akuntansi Keuangan</a></strong></li>
<li><strong><a href="https://akuntansia.com/pengertian-akuntansi-bank-serta-manfaat-dan-prinsipnya/">Akuntansi Perbankan</a></strong></li>
<li><strong><a href="https://akuntansia.com/akuntansi-biaya-pengertian-fungsi-jenis-serta-contohnya/">Akuntansi Biaya</a></strong></li>
<li><strong><a href="https://akuntansia.com/pengertian-akuntansi-manajemen-beserta-fungsi-dan-penerapannya/">Akuntansi Manajemen</a></strong></li>
<li><strong><a href="https://akuntansia.com/akuntansi-pajak-pegertian-fungsi-dan-penerapannya/">Akuntansi Pajak</a></strong></li>
<li><strong><a href="https://akuntansia.com/akuntansi-auditing-pengertian-tujuan-manfaat-dan-kegiatan/">Akuntansi Auditing</a></strong></li>
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<h2>Hal-Hal Akuntansi</h2>
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<li><strong><a href="https://akuntansia.com/tips-memilih-software-akuntasi-untuk-bisnis-anda/">Tips Memilih Software Akuntasi</a></strong></li>
</ol>
<h2>Kesimpulan</h2>
<p>Belajar akuntansi dasar tidak sesulit yang di bayangkan bagi pemula. Selain itu, ada banyak aplikasi dan <a href="https://akuntansia.com/pengertian-software-akuntansi-serta-5-manfaat-fitur-wajib-dimiliki/">Software Akuntansi</a> yang dapat membantu bisnis membayar rekening. Sehingga memungkinkan Anda membuat pembukuan, penjurnalan, dan laporan keuangan kapan pun anda mau.</p>
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