Belajar Akuntansi Dengan Mudah - Pedoman Dasar Belajar Akuntansi

Hello friends, welcome back to my channel, I am William Basri and in this video we will talk about accounting again. So friends, in this video we will discuss the basic documents before doing the accounting process. So, the basic documents. Or in other words, what are the basics that we must have in this accounting?

Actually, the points that I explained in this video, I actually discussed in the first video I made about the accounting code. There is a cycle, there are accounts, there is an understanding, but maybe, friends, maybe, I didn't expect my channel to grow like this. So maybe my content was a bit messy. Actually, I have shared it in my video, but maybe not.

systematical, not well organized, so friends also experience difficulties to know what I mean from what I want to convey regarding the basics of accounting. The main basis of accounting is only five points and I hope that these five points can be mastered by friends. What are the

The first point, I want you to understand what is the understanding of the accoutancy Because if you already understand the understanding of the accoutancy, of course you already have an idea Why do I have to learn the accoutancy? That's the first point, I put it aside What is the second point, friends? You have to know the basic balance of the accoutancy Well, this is very important, friends After knowing the understanding, you already have an idea, oh, the accoutancy is like this You have to know the basic balance of the accoutancy What is the basic balance? Okay, the third, what do you have to know?

namely the accounting cycle. Where is the accounting cycle? Where is the recording process from the beginning, what to do next, what to do next, and so on. How is the cycle? Because we as accountants, we run the thing, we run the cycle. So, yes, whether or not we want to know what the cycle is like, because we won't run it. So, it is necessary to know the basics.

The fourth is what? Accounts in the account. After we know the basic agreement, of course the basic agreement does not come down from the sky. Of course there is a component that organizes it. What is the component? Of course the account. What are the accounts in the account? And of course we must know and memorize the accounts. Not just memorized, but understood. But if it's memorized first, then it's understood later, it's okay too. Usually I just ask to memorize it, because later when it's published, it will automatically understand. And the last point is, the fifth point is,

positions of the account positions. Why is this important? Because this is the basis for us to calculate the result in the next step. Don't let the account accounts that are in the position that is added to the debit, we make it add to the credit. Of course it's dangerous, it can be a miscalculation. Dangerous friends. So the position of the account accounts is very important for us to memorize and we know and we understand as the basis of accounting. After we can get 5 points on this side, it's just friends

can continue to the journalization process from the journalization process, you can continue to the book cover process after the book cover, you can continue to the closing journal process and the closing journal is back to the initial process these five points are the basis of how we talk about accounting, friends after we know these five points when there is a docent, a guru, facing us with an accounting issue or we work in a company it will be a big obstacle oh, I don't know how far the cycle is oh, I don't know what I want to do now

Because I know there are reasons and consequences. Why should I do this? Because of this. What are the consequences after I do this? Because of this. Because we have mastered these 5 points. I will detail these 5 points.

So, friends who want to learn about accounting, just watch this video. The first is accounting understanding. What is accounting understanding? If you open it on Google, there are a lot of accounting understanding. According to experts, according to competent institutions to make an opinion on accounting. But what I want to emphasize, this is my own version, so that you can easily understand it. You just need to remember what accounting is. Accounting is definitely an art.

if singing is art too, then accoutation is also art. Art that records, records, groups, categorizes, classifies each account, okay, the accounts that we group, to organize financial reports. Well, after organizing financial reports, what for? To know the conditions of the company's finances. That's the understanding of accoutation. So from the understanding, if we take turns, we take the words, we study, an art that records

So we have to record, group, have to group, classify and classify, we must classify and classify. What do we classify and classify and so on? That is accounts, after we journal and for the account, we do those four processes. After we do that, what is it for? To organize a financial report, then the financial report comes out. After the financial report comes out, what do you want to do, friends? Of course to be

see, learn, analyze the financial condition of a company. So if we make financial statements, we can't learn, we can't analyze, of course it's useless. We should be able to analyze, we can see, "Oh, it turns out that I lost this year." "Oh, this year I turned out to be lucky." Why is it lucky, why is it losing? That's what we study from our finances. Again, friends, with the right finances,

of course the analysis and study results are better but if the money is wrong, the wrong journal, of course the analysis results are wrong so if the owner wants to buy a machine with a lot of financial reports if it is given the wrong one, he can make a wrong prediction or a wrong step but if he sees the right financial report, of course his prediction cannot be wrong, it cannot be a wrong step, so the financial reports that we arrange must be good and correct, it is very important, friends,

Okay, point 1 is understood, the image has been seen. Wow, this is long, friends. We enter point 2. What is point 2? Point 2 is related to the basic equation of accoutation. Well, after we know the understanding in a large line, what is the basic equation?

That's the question, friends. The basic principle of accounting is: "Gift + Duty + Cash" The basic principle of accounting is: "Coupled Booking" So there must be a cause and effect. I'll give you the logic, friends. There are 3 cases, friends. But 3 of them are assumptions that we buy a car. The first one, friends, I bought a car for Rp. 100 million with my own money. Then in the accounting it is noted that my wealth is as big as Rp. 100 million. Add the car, Rp. 100 million. Same as

I want to buy with my own money, which means the debt is zero plus my own capital, 100 million, then the property is 100 million equals the debt, zero plus the capital, 100 million, then the property equals the capital, 100 million, 100 million, which means the property equals the obligation to add capital. Okay, let's make the second analogy, friends. I bought a car for 100 million, but I'll pay it later.

next month when the salary is 2 million, for example, yes, the seller said it was okay, it's okay, you just take the car, oh, my property, I already brought my car back, as big as 100 million, the property is 100 million, the same as the debt, my debt is the same as 100 million, right? 100 million plus the capital is zero, why is the capital zero? Because I don't pay with my money, right?

So the property is 100 million and the debt is 100 million. It's okay, the account must be balanced. Okay, let's make the third analogy. This is like I borrowed money from the bank. I want to buy a car for 100 million, I have 30% of the debt, the rest is 70% of the debt. So the logic of the account is, the property is 100 million, I take the car home.

equal to debt of 70% means 70 million debt plus capital, what is the capital? 30 million, 30% of the GDP 30 million, then the logic is the asset with debt plus capital 100 million plus 70 million debt plus 30 million my own capital so it's not balanced this is the basic balance of the accoutancy so our assets come from debt or not from capital and this is what we will do later

Neraca, maybe if you guys have watched my channel, you're used to watching Neraca, the previous videos we have discussed the financial situation, right? My hope is that you guys want to share it to your classmates too, don't be smart, but don't want to share it, poor our classmates later, so friends, if you can, not smart, but you can, you have mastered one material, it's better to share it because there is no loss in sharing the material, or later you can do it because you often repeat it,

Okay, let's go to the third point. What is the third point, guys? The third point is

The Accutancy Cycle. Wow, if we talk about this cycle, it's long. Maybe you can watch my first video, but it's okay, I'll share it here. Okay, what is the Accutancy Cycle? Well, the name of the Accutancy, we have a cycle. Why do we have a cycle? Because there is a basic principle of Accutancy. The basic principle of Accutancy is, it hopes for a going concern decision. What does going concern mean? Going concern means to be sustainable.

So in the accounting, if there is a company, it is expected that the company will continue until the end, if possible. For that, there is a cycle. And this cycle will repeat. It has reached the end and repeats again. Now the question is, friends, what is the cycle and what will you do in the accounting? Okay, let's assume you are an accountant. I will tell you by telling you through the cycle stage.

Okay, let's get into the first cycle. This is maybe on my side or later I will edit it. Transaction proof. You guys work in a company, sit, come to the bonds, buying bonds, selling bonds, and other bonds. We look at the transaction proof, we identify it. What does this include? Buying bonds. What does this include? Selling bonds. What does this include? We all identify each according to the post. Because we will write it in the book. That is the first stage of transaction proof. What is the second stage?

All that we have identified, we journal. Oh, this is a purchasing bond, we journal in the purchasing journal. How to do a purchasing journal? This is a sales bond, how to do a sales journal? This is a tax bond and paid through cash. How to journal cash out, payment of taxes. Everything is in the journal, in the second stage, the journal stage. Every day, friends, until before the closing period. Until finally we want to close the period, the last day. Wow, it turns out, friends,

There are some accounts that we have to adjust because the value is not real anymore. For example, this is the complement. We see in the stock, there is a little left, but there are still a lot of them on the market. We have to adjust. That's called adjustment journal. There is also a module in my video, friends. Adjustment journal. And what is adjusted is actually a lot, not just one. Maybe you can watch my video again about adjustment journal. As an accountant, we have to make adjustment journal. But this is still in the second stage of the accoutancy cycle. We arrange the adjustment journal.

After we arrange, we enter the third stage, friends. From those accounts, we all post it in a large book. The special ones, we post them in a large book. The loans, we post them in a large book. All of them. After posting, we enter the fourth stage. We move the large book to the balance sheet. But this balance sheet is optional, friends. If you don't want to do it, you can actually report it to the financial department. Because my experience working with

4 years we don't have a balance sheet, we immediately post from the big book and yes, it can also actually can too, only if you want to make it better, the sign is more organized. Okay, friends, the entry into the balance sheet, what is the value of the end of the big book? How much is the cash? What is the value of the end of the big book? How much is the debt? Sub-archive the balance sheet, so that it is neat. Well, this balance sheet must be neat friends, if it's not neat, we can't continue the process to the financial report. We assume it's neat.

After finishing the fourth stage, we enter the fifth stage, we collect financial reports. There are five financial reports, friends. Disaster reports, loss reports, capital changes, financial reports and cash reports. We work in five stages, posting, posting, posting, posting. You can see the loss report. Wow, apparently this year we are in debt. Wow, still in debt, got a bonus. Wow, not bad. But the debt is like this, like this. That's a step related to analysis. We are accountants, we talk about the cycle.

After the balance, the financial report, friends, we make a closing journal. Wow, this period is about to end. We make a closing journal. We close the journal. Usually, in the closing journal, I have made a video too. That we...

closing the loss report. Why is the loss report? Because the loss report is accumulated. It is accumulated for one year. What is the balance of up to one year? Then we have to close it and we start opening with a new period. After we make the closing journal, the opening is closed. We post the closing journal again in the big book. Why? So that we can open

or a new book, a new period book after there is a new book, we go back to the book of the dynasty, we repeat the journal again, the new period book, that's the cycle, friends, yes, later we go back to the adjustment journal, to the big book, the big book, to the balance book, to the balance book, to the bank account, where else? to the closing journal, and the closing journal starts again, the new beginning book, the cycle is over, friends,

Wow, tired, huh? Actually, no, I'm not tired. But yes, that's the stage we have to go through as an accountant. So don't be surprised, friends. When it's closing book, wow, it's soft, it's soft. The accountant must be soft. Sometimes there are accounts that are soft until 10 pm, 9 pm. But the strange thing is, friends, these soft accountants are proud.

He said, "Wow, I can't hang out. Why?" "Because there are a lot of jobs." He was proud as an accountant. Just kidding, guys. But look, many accountants are like that. It's good because we are proud of our profession. And I also felt it when I was working.

I'm a little proud of it, oh, an accountant must be soft, it looks like there is a person, but yes, it's just a story, Intermezzo, it's okay, in my opinion, it's just natural because we really have to love our work, if not, it's dangerous, friends, okay, let's go to the fourth point, what is the fourth point? Accounts, friends, you must remember the accounts that are in the accounting, this is a must, friends,

What are the accounts? This is back again to the basic balance of accoutation, which is wealth and additional capital obligations.

From this comparison, we can draw the basis of what assets are made of, what duties are made of, what capital is made of. Let's go into the assets first, the asset component. The asset component consists of smooth assets and non-smooth assets. Or smooth assets are usually called smooth assets. Non-smooth assets are usually called smooth assets.

What is the component of a smooth asset? What is the component of a permanent asset? To memorize accounts, I give tips, I give pictures, how to memorize accounts that are easy and correct, easy and simple. For assets, you just need to memorize their life. Smooth assets and non-smooth assets. For children, the stickers, accessories, equipment, etc. will be memorized later. Memorize first, what is the asset? There is a smooth asset.

and the money is not smooth, okay, it's 100, and the other 100, why? because from there it will be easier, friends, okay, when I ask friends, what is the money? smooth and not smooth, what is smooth money? okay, the logic is, friends, remember, it is liquid and in the year below, the usual usage, for example, gas, right in the year below, debt, in the year below, right?

it's impossible to be a debtor for 3 years or 2 years, it's gone, it's not called debtor anymore. The equipment, the supplies, if in the AJP component, there are those that are paid in the face, all of them are under 1 year. Well, the deposit is usually under 1 year. If for permanent assets, this is usually in the nature of tools or goods and uses above 1 year, friends. For example, what? Machines, land, buildings, trains, and so on.

memory, friends, right? account, account, grandma, just remember the name, the smooth property is the one that is liquid, the form of cash, the debt, the provision of the equipment, the property remains active, it is the one that is above the year, the use of it usually and the usual tool, the engine, the land, the building, the vehicle, and so on. Okay, friends, the property is finished, yes, later I will make the Microsoft Word, so friends, just remember it from the beginning,

Okay, let's go to the next component, which is the component of duty. What is the duty? Remember, friends, just memorize the end of it.

There are only two obligations, friends. The obligation of long term and short term. Usually the difference is from the time period. Usually it's different per year. If the short term is the one that is brought in per year, for example, business debt, trade debt, bank debt that is brought in per year. Trade debt is impossible for us to pay. People's debt is above a year, right? We'll get scolded, right? Well, for example, friends. Then what is the long-term debt? The debt above a year. What is the debt above a year? Yes, of course it's easy.

bank debt, interest debt, it's impossible for us to deposit for 3 months if we go to the bank or something, usually above a year. Well, that's it, memorize the account, memorize the position, and then continue again friends, what else? Money, well, there are only two components of money, friends, money and private, if the money is our own money, if it's private, we draw money, so it's a bit against the position of the capital component, yes, one adds money, the other draws money,

But friends, in this capital component there is a loss-loss component. Why is there a loss-loss component in it? Because this loss-loss is in the form of conversion of capital. If it is loss,

he adds capital, if he loses, he reduces the capital. So what are the components of the labor in it? If it's a business, it's only two things, friends, income and burden. If it's a trading company, it's like a sales director, sales, purchasing and so on. But in this video, because we want to track the basic demand, we only talk about business, there's only income and burden. Okay, so friends, I've divided all the accounts into the fourth point.

Not all of them, but most of them. All you need to know is that not all accounts I've listed are in each company. So it's very flexible, depending on the company and the business sector. For example, if the company usually sells cash, for example a restaurant, it certainly doesn't have a debt account because it's all cash.

or companies that operate in the field of trade services, they don't have a supply because they usually buy things and sell them right away. It's not stock. So this is very flexible. Don't be surprised if you find strange accounts. Let's go to point number five. I want you to memorize the position of each account. This is very important. So after knowing the account, you must also memorize the position. Don't go back because it's dangerous. But the memorization is easy, it's not difficult.

I just need to say that if the sum is very important, it is very important to increase the capital. We must first discuss the property. If the name is property, the property is divided into two, the property is smooth and the property is not smooth or the asset is smooth and the asset is still smooth. All of that, friends, all of this, I generalize all of it. Increased in debits, reduced in credits. Now you get the picture, right? Want cash and his friends, increased in debits, reduced in credits.

But there is an account called "Akumulasi Penyusutan" if you have watched AJP videos, it is quite competitive, it increases in credits and decreases in debits. Why? Because it is used to reduce our permanent assets value, so it increases in credits, but its balance is broken, its balance is activated, so it will be activated at a minus value. Maybe you can watch the AJP video in detail.

So, especially for the accumulation of interest, it is added to the credit and deducted from the debit. So, from the property component, there is only one special one, namely the accumulation of interest. It's a little different. Okay, now we enter the component of obligation. What is the component of obligation, friends? Just remember, friends, if the name of obligation is debt, long-term debt, short-term debt, bank debt, business debt,

all of it is added to the credit, reduced in the debit, the opposite, friends, okay, added to the credit, reduced in the debit, for the capital component, friends, how is the capital? I said earlier that it consists of two components, yes, there is a private capital, but on the other hand there is also a loss-loss component that covers it, for the capital, it is added to the credit, reduced in the debit, it is the same as the debt component, friends,

But for private, because he is interesting, one is planting, the other is interesting, of course he has to be against it. Private is added to the debit, minus credit. So just remember, friends. If the capital is added to the credit, then the private is added to the debit. They have to be against each other, friends. It can't be the same. Okay, let's get into the loss-loss component. Well, the loss-loss is a bit dangerous, friends. There are so many misunderstandings. So the concept must be understood correctly.

If I say the income increases, many of you will answer that it increases in debits. In fact, it doesn't. The income increases in credits, not in debits. In the loss-loss component, we cannot assume that the income is equal to the position of the property. Indeed, the assumption is that if we get an income, our property will increase. But you can't. Because this is a loss-loss component and it affects the capital.

So remember, friends, this is special. If the income increases in credit, it decreases in debit. What about the burden? The burden actually increases in debit, it decreases in credit. So don't assume that if the burden increases, our wealth decreases, so the burden has to be credited. No, the burden increases in debit, it decreases in credit. Don't get it wrong, friends. The income increases in credit, it decreases in debit.

the burden is added to the debit, not the credit. Well, especially for the loss method, be careful, friends. So, hopefully after watching this video, you have started to memorize the positions of the accounts. So, these five points, friends, we have divided them all.

after you can do these 5 points, how about you guys? I assume that you guys are a beginner who can't do the accoutancy test after you can do these 5 points, but you have to be really good at it, don't be half-half but you want to go straight to the next step, master it first, it's okay, it's a bit slow, it's okay, but master it properly, friends, open my videos that train in journalism or accoutancy cases or HRD training, work test the question, I'm sure you can, I'm really sure you can, friends, you can

So this video is a bit long, but I really want to make this video so that if other friends still ask me if I have difficulty learning accoutration, I can give this video to friends and I hope to add your knowledge and understand more about accoutration. Maybe that's all my friends, if you have any questions, don't hesitate to comment.

and if you have any ideas for videos, just comment below I also want to apologize if my DMs are slow to respond honestly, if the first time I made a video, 3-4 months ago, my DMs were 1-2 per day, I still had time to reply back then, I could receive 5-6 DMs a day, sometimes more

So sometimes I just read it but I forget to reply because I also have work and sometimes I also go away So my time is very limited and if I really forget to reply, I'm sorry guys Maybe you can chat with me again, remind me again Because I do have limitations, I also work, maybe that's the problem I can face and share with you

maybe that's my video first, friends I'm William Basri, see you in the next video bye bye