Proses Bisnis di Bidang Akuntansi-SMK Kelas X Fase E
Summary
TLDRThis video script delves into the business processes in the accounting field, outlining the interconnected activities that produce a product or service. It highlights the benefits of business processes, such as emphasizing expenses and risks, avoiding human errors, and improving efficiency. The script also explains the characteristics of service companies and the four stages of the accounting cycle for service businesses, including recording, classification, adjustment, and reporting. It concludes with the importance of financial reports like the balance sheet, income statement, cash flow statement, and equity statement, offering a comprehensive understanding of business processes in accounting.
Takeaways
- 📚 The script discusses the business process in the field of accounting, emphasizing the sequence of activities that work together within an entity to produce a product or service.
- 🔍 The benefits of business processes include emphasizing expenditure and risk, avoiding human errors, increasing productivity, satisfying customers, efficient use of time, and following technological developments.
- 🚫 Failure in business processes can lead to issues such as not identifying the root cause of problems, demotivated employees, waste of time, and increased expenses.
- 🏢 A service company, according to Kotler, offers intangible actions that do not result in the transfer of ownership and has characteristics such as requiring equipment, expertise, and varying services without a fixed cost.
- 🔢 The accounting process for a service company involves four stages: recording, classification, adjustment, and reporting.
- 📝 In the recording stage, transaction proofs are saved and recorded to avoid errors, with examples including invoices, notes, and receipts.
- 📊 The classification stage involves recording in the general journal and the ledger, where transactions are chronologically analyzed and grouped by type into accounts.
- 💼 The adjustment stage includes the preparation of the balance sheet and adjustment journal, which adjusts account balances and prepares for the final accounting cycle.
- 📋 The reporting stage involves preparing financial statements such as the balance sheet, income statement, cash flow statement, and statement of changes in equity.
- 📈 The balance sheet describes the financial position of a company at a specific point in time, while the income statement shows the company's activities over a period, considering revenues and expenses to determine profit or loss.
- 💧 The cash flow statement contains the inflow and outflow of cash during a period, and the statement of changes in equity shows the changes in equity capital over an accounting period.
- 👍 The video encourages viewers to like, comment, and subscribe for more educational content, ending with a farewell greeting.
Q & A
What is the definition of business processes in accounting?
-Business processes in accounting refer to a series of interrelated and collaborative activities within an entity to produce a product or service.
What are the benefits of business processes?
-The benefits of business processes include emphasizing expenditure and risk, avoiding human errors, increasing productivity, satisfying customers, efficient use of time, and following technological developments.
What are the impacts of failing business processes?
-Failure in business processes can lead to issues such as not identifying the root cause of problems, demotivated employees, wasted time, and increased expenses for the company.
What is a service company according to Kotler?
-A service company is one that offers or provides intangible actions that do not result in the transfer of ownership, characterized by the need for equipment, expertise, and the variability of services without a fixed cost.
What are the four stages in the accounting cycle for a service company?
-The four stages in the accounting cycle for a service company are the recording stage, the classification stage, the adjustment stage, and the reporting stage.
What is the purpose of the recording stage in accounting?
-The purpose of the recording stage is to store and record transaction evidence to prevent errors in recording or journaling.
What are examples of transaction evidence in the recording stage?
-Examples of transaction evidence in the recording stage include invoices, notes, and receipts.
What is a general journal in accounting?
-A general journal is a place to record all transaction evidence chronologically, analyzing transactions in order of occurrence during a specific period.
What is the purpose of the adjustment stage in the accounting cycle?
-The purpose of the adjustment stage is to prepare the balance sheet and income statement by adjusting account balances to reflect the true financial position of the company for the period.
What is the purpose of the reporting stage in the accounting cycle?
-The purpose of the reporting stage is to present financial statements such as the balance sheet, income statement, cash flow statement, and statement of changes in equity to provide a comprehensive view of the company's financial health.
What are the types of financial reports mentioned in the script?
-The types of financial reports mentioned are the balance sheet, income statement, cash flow statement, and statement of changes in equity.
Outlines
📈 Business Process in Accounting
This paragraph introduces the concept of business processes within the accounting field. It explains that business processes are a series of interconnected activities that work together within an entity to produce a product or service. The benefits of these processes include emphasizing cost and risk management, avoiding human errors, increasing productivity, satisfying customers, saving time, and keeping up with technological advancements. The paragraph also discusses the negative impacts of business process failures, such as not identifying core issues, demotivated employees, wasted time, and increased costs. It then defines a service company according to Kotler, highlighting its characteristics and the unique aspects of accounting processes for service companies, which include four stages: recording, sorting, adjusting, and reporting.
📊 Financial Reporting Stages and Their Significance
The second paragraph delves into the specifics of financial reporting in service companies, outlining the four stages of the accounting cycle: recording, sorting, adjusting, and reporting. It describes the purpose of each stage, such as saving transaction proofs to avoid errors in recording, the use of journals for chronological transaction analysis, and the ledger for grouping transactions by account type. The adjusting stage includes the preparation of balance sheets and adjusting journals to accommodate changes in account balances. The reporting stage encompasses the creation of financial statements like the balance sheet, income statement, cash flow statement, and statement of changes in equity, each serving to provide a comprehensive view of the company's financial position, profitability, cash flows, and equity changes over a specific period. The paragraph concludes with a thank you note and an invitation for viewers to like, comment, and subscribe for more content.
Mindmap
Keywords
💡Business Process
💡Accounting
💡Service Company
💡Efficiency
💡Risk Management
💡Customer Satisfaction
💡Technological Advancement
💡Journalizing
💡Ledger
💡Trial Balance
💡Financial Statements
Highlights
Business processes are sequences of activities that work together to produce a product or service.
Benefits of business processes include emphasizing costs and risks, avoiding human errors, improving productivity, satisfying customers, and time efficiency.
Failure in business processes can lead to not identifying issues, demotivated employees, wasted time, and increased costs.
Service companies are those that offer intangible actions without causing ownership transfer.
Characteristics of service companies include the need for equipment, expertise, variability in services, and lack of a fixed cost.
The accounting process for service companies involves four stages: recording, sorting, adjusting, and reporting.
Recording involves saving transaction proofs to avoid errors, such as invoices, receipts, and vouchers.
Sorting includes journalizing and posting to the general ledger, which records transactions chronologically.
Adjusting involves creating an adjusted trial balance and adjusting journal entries to reflect changes in account balances.
Reporting includes financial statements such as the balance sheet, income statement, cash flow statement, and statement of changes in equity.
The accounting cycle for service companies aims to record revenues and expenses not recognized in the period.
A work sheet is used to compile and process all accounting data, both real and nominal accounts.
Closing entries are made at the end of the period to transfer nominal accounts to the capital account.
Reversing entries are journal entries made to facilitate accounting work in the next period and save time.
Financial position is reported through the balance sheet, which shows the company's financial state at a specific point.
The income statement reports the company's activities considering revenues and expenses to determine profit or loss.
The cash flow statement contains the inflow and outflow of cash during a period.
The statement of changes in equity shows the changes in equity capital over an accounting period.
Transcripts
Assalamualaikum
halo semua kembali lagi di channel
YouTube saya kali ini kita akan membahas
mengenai proses bisnis di bidang
akuntansi
Proses bisnis Proses bisnis adalah
urutan-urutan pelaksanaan kegiatan atau
aktivitas yang saling berhubungan dan
saling bekerja sama dalam sebuah entitas
untuk menghasilkan produk atau layanan
manfaat proses bisnis manfaat dari
proses bisnis terdiri atas 1 menekankan
pengeluaran dan resiko 2 menghindari
kesalahan manusia 3 meningkatkan
produktivitas 4 memuaskan pelanggan 5
efisiensi waktu 6 mengikuti perkembangan
teknologi
dampak Kegagalan proses bisnis 1 tidak
menemukan benang merah masalah dua
karyawan tidak bersemangat 3 boros Waktu
4 pengeluaran meningkat
perusahaan jasa menurut kotler
perusahaan jasa adalah perusahaan yang
menawarkan atau memberikan tindakan
tidak berwujud dan tidak menyebabkan
perpindahan kepemilikan
karakteristik perusahaan jasa 1 ada
peralatan 2 diperlukan tenaga ahli 3
tidak ada produknya 4 jasa bervariasi 5
tidak ada harga pokok
Proses bisnis akuntansi perusahaan jasa
dalam siklus akuntansi perusahaan jasa
Terdapat 4 tahap 1 tahap pencatatan 2
tahap penggolongan 3 tahap pengikisaran
4 tahap pelaporan
tahap pencatatan di tahap pencatatan
bukti-bukti transaksi disimpan dan
dicatat untuk menghindari kesalahan
pencatatan atau kopling contoh bukti
transaksi 1 faktur 2 nota 3 kuitansi
tahap penggolongan 1 pencatatan jurnal
umum jurnal umum adalah tempat untuk
mencatat semua bukti transaksi hasil
analisa transaksi secara kronologis
menurut urutan kejadiannya selama
periode tertentu
2 pencatatan buku besar buku besar
adalah tempat untuk memindah perkiraan
yang dicatat pada jurnal umum pertanggal
transaksi yang dikelompokkan sejenis ke
dalam akun atau perkiraan
tahap pengikisaran satu penyusunan
neraca saldo neraca saldo adalah tempat
untuk menampung saldo-saldo buku besar
sesuai posisinya dapat atau kredit
2 penyajian jurnal penyesuaian jurnal
penyesuaian adalah jurnal yang dibuat
ketika ada perubahan saldo pada suatu
akun dan harus disesuaikan ke dalam buku
besar perusahaan Pada akhir siklus
akuntansi dengan tujuan untuk mencatat
pendapatan atau beban yang tidak diakui
untuk periode tersebut
3 penyusunan neraca lajur neraca lajur
atau kertas kerja adalah suatu daftar
yang dibuat dengan banyak kolom biasanya
10 kolom untuk menampung menghimpun dan
mengolah semua data akuntansi baik akun
riil maupun akun nominal perusahaan
4 jurnal penutup jurnal penutup adalah
jurnal yang dibuat pada akhir periode
untuk menutup akun nominal akun
pendapatan dan akun beban dan akun prive
ke akun modal
5 jurnal pembalik jurnal pembalik
merupakan jurnal yang memberikan
transaksi yang telah dilakukan di jurnal
penyesuaian tujuan jurnal pembalik
adalah untuk memudahkan pekerjaan
akuntansi pada periode berikutnya atau
menghemat waktu
tahap pelaporan 1 laporan posisi
keuangan atau neraca adalah Laporan yang
menggambarkan posisi keuangan perusahaan
pada saat tertentu
2 laporan laba rugi adalah laporan
keuangan yang menunjukkan aktivitas
perusahaan dengan memperhitungkan
pendapatan dan beban-beban selama satu
periode sehingga dapat diketahui laba
atau rugi perusahaan
3 laporan arus kas adalah laporan yang
berisi arus kas masuk dan kas keluar
selama satu periode akuntansi
4 laporan perubahan modal adalah laporan
yang menunjukkan perubahan ekuitas modal
selama satu periode akuntansi
Terima kasih telah menyimak video
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kita semua jangan lupa like Comment and
subscribe ya See you next video
Wassalamualaikum
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