Pengertian, Fungsi Dan Cara Penyusunan Jurnal Penyesuaian

What needs to be adjusted is actually the same as the cycle of accounting in service companies, that is the accounts which, during the preparation of trial balance or at the end of accounting period, are not the same as the reality.

You certainly still remember that in service companies the incomes from a long-term transaction, such as rent which is not due, needs to be adjusted to determine how much of the rent can already be recorded as an income and how much is to be recorded as a prepaid income.

So is the case with the use of equipment and so on. In the accounting cycle of trade companies, there are a number of accounts that need to be adjusted but they are not found in service companies, for instarthe stock of goods, writing off bad debts, and some other similar accounts.

Apa bahwasanya yang perlu diubahsuaikan sama ibarat siklus akuntansi perusahaan jasa, yakni akun-akun yang ketika terjadinya penyusunan neraca saldo atau selesai periode akuntansi tidak sesuai dengan yang sebenarnya. 

Kalian tentu masih ingat, di perusahaan jasa pendapatan yang berasal dari transaksi yang jangkauannya lama, ibarat sewa yang belum genap habis jangkanya, perlu diubahsuaikan berapa yang sudah sanggup diakui sebagai pendapatan, dan berapa yang masih sebagai pendapatan diterima di muka. 

Begitu pula dengan pemakaian perlengkapan dan sebagainya. Di siklus akuntansi perusahaan dagang ini, ada beberapa akun yang perlu diubahsuaikan yang tidak ada di perusahaan jasa, ibarat persediaan barang dagang, pembatalan piutang, dan beberapa akun lain yang sejenis. 

Journalizing into the adjusment journal from equation above one by one can be done in the following way. Penjurnalan ke dalam jurnal adaptasi dari rumus di atas secara satu per satu sanggup dilakukan dengan cara ibarat di bawah ini.

The initial stock of goods in the trial balance which is recorded on the debit side will be written on the credit side at the adjustment, whereas the debit side is filled with the cost of goods sold. The same thing is done for the purchase and sales transportation cost.

Persediaan barang dagang (awal) di neraca saldo yang dicatat di sisi debet ketika adaptasi akan dicatat di sisi kredit dan sisi debetnya HPP. Begitu pula beban angkut pembelian dan penjualan.

Meanwhile, purchase returns, purchase deduction, and the final stock of goods which are written on the credit side in the trial balance will be reversed at the adjustment, so they are written on the debit side, whereas the credit side is filled with cost of goods sold. If they are grouped into two, initial stock and final stock, the adjustment is like the model of adjust-ment journal of stock of goods using cost of goods sold method above.

Sedangkan retur pembelian, penggalan pembelian, dan persediaan barang dagang selesai di neraca saldo dicatat di sisi kredit ketika adaptasi dibalik menjadi di sisi debet dan sisi kreditnya diisi HPP. Bila dijadikan dalam dua kelompok, persediaan awal dan persediaan akhir, penyesuaiannya ibarat model penjurnalan adaptasi persediaan barang dagang metode HPP di atas. The form of adjustment above is an expansion of the individual journals. Format adaptasi di atas ialah klasifikasi dari penjumlahan secara satu per satu.

 

• Cost of goods sold/HPP                 
• Stock of goods (initial) - Persediaan barang dagang (awal)
• Cost of goods sold/HPP Purchase/Pembelian
• Cost of goods sold/HPP
• Purchase transportation cost (Beban angkut pembelian)
• Purchase discount/Potongan pembelian
• Cost of goods sold/HPP
• Purchase return/Retur pembelian
• Cost of goods sold/HPP
• Stock of goods final - Persediaan barang dagang (akhir)
• Cost of goods sold/HPP 

Debt write-off is done because the debt cannot be recovered anymore or it has been too long, so the company assumes the debt is unrecoverable and therefore, it has to be written off and it reduces the balance of account reveivable.

Penghapusan piutang dilakukan alasannya ialah perusahaan mengasumsikan piutang tidak tertagih atau sudah terlalu usang sehingga dilakukan pengurangan saldo piutang.

Depreciation of fixed assets, the use of equipment, incomes receivable, and expenses payable are the same as in service companies, the ones which are different are stock of goods and debt write-off.

Penyusutan aktiva tetap, pemakaian perlengkapan, pendapatan yang masih akan diterima, beban yang masih harus pendapatan diterima, dan beban dibayar di muka, sama ibarat di perusahaan jasa, yang tidak sama spesialuntuk adaptasi dan persediaan barang dagang yang masih ada di gudang serta pembatalan piutang.

Sumber Pustaka: CV. Yrama Widya

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