Syarat Penyerahan Barang Dagang Dan Syarat Pembayarannya

1. Defivery Conditions - Syarat Penyerahan

The conditions of goods delivery are discussed because they are related to situations in which if there are damage and transportation cost, they should be born by the seller and buyer.

Syarat penyerahan barang dagang itu dibahas alasannya terkait bila ada kerusakan dan biaya angkut barang itu menjadi tanggungan penjual maupun pembeli.

Some of the conditions of goods delivery types which are often applied in transations are as follows / Beberapa macam syarat penyerahan barang yang sering dipakai dalam transaksi dagang antara lain:

a. Free on Board Destination Warehouse / Perangko Gudang Pembeli

The delivery of goods is done at the store of the buyer and damage of goods and transportation cost are born by the seller, so there is no account of purchase transportation cost. Today this condition is not commonly used anymore, therefore in the following sections - when giving examples of the preparation offinancial statements  the sample companies do not use this condition so that there is no account of transportation cost.

Penyerahan barang itu dilakukan di gudang pembeli dan bila ada kerusakan ataupun biaya angkut menjadi tanggung balasan penjual, sehingga tidak ada akun beban/biaya angkut pembelian. Pada ketika ini syarat tersebut tidak begitu lazim digunakan, sehingga pada bab-bab selanjutnya pada ketika pencatatan hingga penyusunan laporan keuangan, perusahaari dagang yang dipakai sebagai pola tidak memakai syarat ini sehingga akun beban angkut penjualan itu tidak ada.

b. Free on Board Shipping Warehouse / Perangko Gudang Penjual

This condition is the opposite of free on board destination warehouse. So the delivery of goods is conducted at the seller's warehouse, therefore the goods become the property and responsibility of the buyer after they come out of the seller's warehouse.

The transportation cost and risk of damage to the goods are born by the buyer, so there is no sale transportation, account but there is only purchase transportation account for the buyer. This type of delivery condition is the one which is used as the common assumption in the study of accounting in trade companies in grade XII, so in the section about preparation offinancial statement in trade companies there is only an account of purchase transportation cost.

Syarat ini yaitu kebalikan dari syarat penyerahan perangko gudang pembeli. Makara penyerahan barang dilakukan di gudang penjual. melaluiataubersamaini demikian barang menjadi hak dan tanggung balasan pembeli sehabis keluar dari gudang penjual.

Tanggungan biaya angkut dan risiko kerusakan berada di pihak pembeli, sehingga akun beban angkut penjualan tidak ada, yang ada beban angkut pembelian bagi pembeli. Perangko gudang inilah yang dijadikan perkiraan umum pada pembelajaran akuntansi perusahaan dagang di kelas XII, maka di pecahan penyusunan laporan keuangan perusahaan dagang yang ada beban angkut pembelian saja.

c. Free on Board Shipping Point (FOB Shipping Point)

This condition is used when trading is conducted through a port. In this condition, the delivery of goods is recognized when the goods are already on board of a ship at the buyer 's port, so the trasportation cost is born by the buyer This condition is similar to the condition of Free on Board Shipping Ware-house.

Syarat ini dipakai ketika perdagangan dilakukan melalui, pelabuhan. Dalam syarat ini, penyerahan barang terhitung ketika barang dagang sudah berada di atas kapal pelabuhan penjual, sehingga beban angkut menjadi tang-gungan pembeli. Syarat ini hampir sama dengan perangko gudang penjual.

d. Free on Board Destination Point

This condition states that goods are delivered on board of a ship at the buyer port. The risk of damage and transportation cost from the seller 's warehouse to the buyer's port are born by the seller, whereas the risk of damage and cost of transportation from the port to the buyer 's warehouse are born by the buyer.

Syarat ini menyatakan bahwa barang diserahkan di atas kapal pelabuhan pembeli. Risiko kerusakan dan beban angkut dari gudang penjual hingga pelabuhan pembeli menjadi tanggungan penjual, dan dari pelabuhan pembeli hingga gudang pembeli yaitu tanggungan pembeli. 

e. Cost Insurance and Freight (CIF)

Under this condition, the delivery of goods is conducted at the seller 's warehouse and it is even completed with insurance premium for damage during transportation. The transportation cost, damage risk and even sale commission (allowance) are the responsibility of the seller. CIF which is completed with security of sale commission by the seller is referred to as CIFIC (Cost Insurance and Freight Inclusive Commission).

Dalam syarat ini, penyerahan barang terjadi di gudang penjual bahkan dilengkapi premi asuransi untuk tanggungan kalau ada kerusakan di perjalanan. Biaya angkut dan beban kerusakan bahkan komisi penjualannya (berupa potongan) menjadi tanggungan penjual. CIF yang dilengkapi keterangan tanggungan komisi penjualan oleh penjual disebut dengan CIFIC (Cost Insurance and Freight Inclusive Commission).

Besides the above mentioned conditions of goods delivery, there are still some other conditions, such as Free on Quay (FOQ), Free Alongside Ship (FAS), Free Alongside Rail (FAR) and some others. 

Selain beberapa jenis syarat penyerahan barang di atas, masih ada beberapa jenis yang lain, ibarat Free on Quay (FOQ), Free Alongside Ship (FAS), Free Alongside Rail (FAR) dan lain sebagainya.

2. Conditions of Payment - Syarat Pembayaran

In trade companies, the purchas and sale of goods which are done on credit will be accompanied by conditions of payment as the basis for determining when the payment is due, for example whether or not there is deduction if the payment is made before due time. The followings are some conditions of payment which are widely applied.

Pada perusahaan dagang, pembelian dan penjualan barang dagang yang dilakukan secara kredit akan disertai syarat pembayaran sebagai dasar penentuan kapan jatuh temponya. Misalnya ada tidaknya potongan bila dibayarkan sebelum jatuh tempo, dan sebagainya. Beberapa syarat pembayaran yang biasa dipakai antara lain sebagai diberikut:

1. 2/10, n/30 which means if payment is made not later than 10 days after the transaction, a 2% deduction will be given, and payment is due 30 days after transaction.

2/10, n/30, artinya kalau pembayaran dilakuk.an pada waktu terbaik 10 hari sehabis transaksi, maka akan memperoleh potongan 2%, dan pembayaran jatuh tempo pada 30 hari sehabis transaksi.

2. n/60 which means payment is due 60 days after the transaction or payment should be made not later than 60 days after transaction. 

n/60, jatuh tempo pada 60 hari sehabis transaksi atau pembayaran paling lambat dilakukan sebelum 60 hari dari hari ketika terjadinya transaksi. 

3. EOM (End of Month) which means payment must maximum be made the end of the transaction month. EOM (End of Month) artinya pembayaran harus dilakukan terbaik selesai bulan terjadinya transaksi.

Sumber Pustaka: CV. Yrama Widya

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