KERTAS KERJA - NERACA LAJUR - WORK SHEET - PERUSAHAAN DAGANG

Summary

In this video, Dewi Norsanie presents a detailed lesson on accounting, specifically on how to prepare a worksheet or trial balance for a trading company. The tutorial covers the steps to transfer data from a trial balance and adjustment journal to a worksheet, and how to sum and analyze these figures to prepare financial statements. Key steps include moving data between debit and credit columns, balancing accounts, and calculating profit and loss. This instructional guide provides a step-by-step approach for simplifying financial report preparation.

Takeaways

• 📘 The lesson focuses on accounting and specifically on creating a worksheet (kertas kerja) or trial balance for trading companies.
• 🙏 The session begins with a prayer, emphasizing focus and a smooth learning experience.
• 🗂️ A worksheet in accounting is a tool used to organize and present all accounting data necessary at the end of the accounting period.
• 📊 Using a worksheet is not mandatory but recommended for generating a well-organized financial report.
• 📝 The first step in preparing a worksheet is transferring the trial balance data into the worksheet's columns.
• 🔧 Adjustments are then made by transferring data from the adjustment journal into the worksheet to align the balances.
• 🔍 Real accounts (assets, liabilities, and equity) are transferred to the balance sheet columns, while nominal accounts (revenues and expenses) are moved to the income statement columns.
• 💡 If debit and credit balances do not match, it indicates that there might be an error in the worksheet preparation.
• 📈 The purpose of the worksheet is to simplify the preparation of financial statements and ensure all calculations are accurate.
• 📌 The session concludes with a suggestion to watch the next video on preparing financial statements for trading companies.

Q & A

What is the purpose of creating a worksheet in accounting?

A worksheet, or 'neraca lajur', is a tool to simplify the preparation of financial statements by organizing all necessary accounting data at the end of an accounting period. It helps ensure that the financial reports are clean and accurate, although its creation is not mandatory.

What are the key steps in preparing a worksheet for a trading company?

The main steps are: 1) Transferring trial balance data to the trial balance columns, 2) Transferring adjustment data to the adjustment columns, 3) Summing the trial balance and adjustment columns, 4) Moving real accounts to the balance sheet columns and nominal accounts to the income statement columns, and 5) Summing and balancing the income statement and balance sheet columns.

What are the two primary sources of data needed to create a worksheet?

The two main sources of data required are the trial balance (neraca saldo) and the adjustment journal (jurnal penyesuaian).

Is the creation of a worksheet mandatory for financial reporting?

No, creating a worksheet is not mandatory, but it is recommended if you want to prepare neat and accurate financial statements.

How do you handle accounts in the trial balance that only appear once?

If an account appears only once in the trial balance or adjustment journal, it is transferred directly to the adjusted trial balance without any changes.

What is the difference between real and nominal accounts, and how are they treated in the worksheet?

Real accounts are related to assets, liabilities, and equity (starting with numbers 1, 2, and 3), and they are transferred to the balance sheet columns. Nominal accounts involve revenues and expenses (starting with numbers 4, 5, and 6) and are transferred to the income statement columns.

How do you calculate the final balance in the income statement and balance sheet columns?

First, sum the debit and credit columns for both the income statement and balance sheet. If there's a difference, calculate the balance and insert it in the appropriate column to ensure both sides are equal.

What should be done if the debit and credit columns in the worksheet do not balance?

If the debit and credit columns do not balance, there is likely an error in the worksheet preparation. The accounts should be reviewed, and any discrepancies corrected.

How is the trial balance adjusted with the journal entries during worksheet preparation?

The trial balance is adjusted by adding or subtracting the journal entries. If both are in debit or credit, they are summed; if they differ, the difference is calculated.

What is the significance of the final balances in the worksheet columns?

The final balances in the worksheet ensure the accuracy of financial reporting. When both the income statement and balance sheet columns are balanced, it indicates that the worksheet was correctly prepared.