Mengelola Dokumen Transaksi#Akuntansi#Part1#SMKTarakanita

Victoriana Tatie

18 Oct 202015:01

Summary

TLDRIn this educational video, the speaker from SMK Tarakanita introduces basic accounting concepts, focusing on managing transaction documents. The video explains the importance of transaction proofs in accounting and discusses various types, such as internal and external transaction evidence. Examples like receipts, cash notes, invoices, credit and debit notes, memos, checks, and giro slips are introduced, along with their specific use cases. The video also provides guidance on how to properly create and identify these documents, emphasizing their significance in maintaining accurate financial records.

Takeaways

📄 Every transaction must be supported by transaction documents, known as business papers, to ensure proper accounting records.
🏢 Transaction documents are classified into two types: internal documents created by the company and external documents provided by external parties.
🧾 Receipts serve as payment proof and must be stamped based on applicable regulations (IDR 3,000 for payments between IDR 200,000 - 1,000,000, and IDR 6,000 for payments above IDR 1,000,000).
🛒 Cash notes (Nota Kontan) are used as proof of cash purchases, and the original is given to the buyer, while the copy is kept by the seller.
📜 Invoices (Faktur) are used for credit transactions, and they serve as proof for both the buyer and seller for sales and purchase of goods or services.
📉 Credit notes (Nota Kredit) are used by the seller to reduce accounts receivable when goods are returned or adjustments are made.
📊 Debit notes (Nota Debet) are issued by the buyer to adjust or return goods that do not meet the order specifications.
📝 Memorial vouchers are internal transaction records, typically used for internal adjustments or memos from management to accounting departments.
💸 Checks are payment orders given to a bank, instructing them to pay a specified amount to a person or bearer.
🏦 Bilyet Giro is a transfer order issued by a customer to their bank to transfer funds to another account holder.

Q & A

What is the importance of transaction evidence in accounting?
-Transaction evidence is crucial in accounting because it supports each financial transaction. Without it, transactions cannot be recorded, ensuring that all financial records are based on actual, factual events.
What are the two main sources of transaction evidence?
-Transaction evidence comes from two main sources: internal and external. Internal evidence is created within the company, while external evidence comes from outside parties involved in the transaction.
What are some examples of internal transaction evidence?
-Internal transaction evidence includes documents such as memos or internal records generated by the company to track financial activities.
What are some examples of external transaction evidence?
-Examples of external transaction evidence include receipts, invoices, checks, and bilyet giro, which are provided by third parties or customers outside the company.
How is a receipt (kwitansi) structured, and when is it used?
-A receipt is used as proof of payment. It includes details like the date, recipient, amount, purpose of payment, and the issuer's signature. If the amount exceeds a certain threshold, a stamp is required, such as a 3000 IDR stamp for amounts up to 1 million IDR and a 6000 IDR stamp for amounts above 1 million IDR.
What is a cash note (nota kontan), and how does it differ from a receipt?
-A cash note is a proof of purchase issued by the seller for cash transactions. Unlike a receipt, which shows payment, a cash note details the goods sold, their quantity, and price. The original is given to the buyer, while a copy is kept by the seller.
What is the purpose of an invoice or faktur?
-An invoice serves as proof of a credit sale. It is issued by the seller to the buyer, detailing the goods or services provided, the total cost, and the payment terms, which typically allow the buyer to pay within a specified period, such as 30 days.
How does a credit note (nota kredit) function?
-A credit note is issued by the seller to reduce the buyer's outstanding debt, often due to returned goods or a pricing error. It indicates that the buyer’s account has been credited.
What is a debit note (nota debet), and when is it issued?
-A debit note is issued by the buyer to reduce the amount owed to a seller, usually due to returned goods or overcharged amounts. It decreases the buyer's payable amount.
What is the difference between a check (cek) and a bilyet giro?
-A check is a written order to a bank to pay a specific amount to the bearer or the person named on the check, while a bilyet giro is an instruction for the bank to transfer funds from one account to another without physically handing over cash.

Outlines

00:00

📚 Introduction to Basic Accounting and Transaction Documents

This section introduces the lesson, which covers basic accounting, specifically how to manage transaction documents. The video is part one of a three-part series. It explains why transaction evidence is crucial in accounting, noting that every transaction must have a supporting document or business paper to be recorded properly. Without this, accountants cannot document transactions, which affects financial records like assets, liabilities, and equity. The main focus here is on internal and external transaction evidence and their importance.

05:03

🧾 Identifying and Creating Receipts

This section discusses the creation and purpose of receipts, which are proof of payment signed by the recipient of funds. The steps include filling out the receipt with the date, amount, payer's name, and payment purpose, with stamps required for specific transaction values. It also covers the difference between receipt copies kept by the payer and the recipient. The role of tax stamps for payments between 200,000 and above one million rupiah is explained, along with an example of creating a receipt.

10:03

🛍️ Understanding and Writing Cash Notes

This section focuses on cash notes, which are proof of immediate payment, usually given by sellers in stores. It explains that the original copy is given to the buyer, while the seller keeps a duplicate. An example is provided, where a company buys sewing supplies, and the note is filled with the transaction date, item descriptions, quantities, and amounts. The seller must sign the note as a record of the sale.

🧾 The Role of Invoices in Credit Transactions

This section explains invoices, which are transaction records for goods or services sold on credit. The seller issues a sales invoice, while the buyer holds it as a purchase invoice. The process of creating an invoice is outlined, including date, buyer details, and payment terms (typically 30 days for credit). An example shows a furniture sale, illustrating how the seller fills out the invoice with product details, prices, and terms.

🔄 Issuing Credit Notes for Returned Goods

Credit notes are introduced in this section, explaining their role in reducing a buyer's balance due to returned goods. It explains that the original credit note is sent to the buyer, and the seller keeps a copy. An example of a returned sewing machine is provided to demonstrate how to fill out a credit note with details of the return, the value, and the reduction in accounts receivable.

🔄 Debiting Accounts with Debit Notes

This section covers debit notes, which are issued when a buyer returns goods that do not meet the order specifications. The buyer sends the original to the seller and retains a copy. An example of returning unsatisfactory fabric is given, showing how to document the return by filling in the product, price, and quantity details on the debit note.

📝 Internal Memo for Transaction Records

This section discusses memorial vouchers or internal memos, which are internal transaction records used within a company. The memo is a note from management to the accounting department to record a specific event, such as adjustments. An example is provided where the head of accounting sends a memo to staff, requesting a journal adjustment for a financial event.

💳 Writing Checks for Payments

This section introduces checks as a means of ordering a bank to pay a specified amount to a named person or the bearer. It describes the basic components of a check and how to issue one. An example check format is discussed, and the process of making payments with a check is outlined.

🏦 Understanding Bilyet Giro for Bank Transfers

The final section introduces the 'Bilyet Giro,' a bank transfer order where one bank account holder instructs the bank to transfer funds to another account, either at the same or a different bank. An example format is provided, showing how to fill out the necessary details for a bank-to-bank transfer.

Mindmap

Keywords

💡Transaction document

A transaction document is a record that serves as proof of a financial transaction. In the context of the video, it highlights the importance of documenting each transaction accurately in accounting. Without proper transaction documents, an accountant cannot record any financial activities, as these documents ensure that all recorded transactions are legitimate and verifiable.

💡Internal transaction document

Internal transaction documents are records created within the company to document internal financial transactions. These include memos or internal receipts. In the video, internal documents are emphasized as important records that accountants must differentiate from external documents, as they represent transactions within the company.

💡External transaction document

External transaction documents originate from parties outside the company, such as customers or suppliers. These documents, like invoices or receipts, validate financial exchanges with external entities. The video mentions how accountants must distinguish between internal and external transaction documents to ensure accurate record-keeping for external dealings.

💡Receipt

A receipt is a formal document issued by a seller to acknowledge payment received from a buyer. In the video, it is described as a crucial proof of payment, which must be stamped and signed to be valid. The video provides an example of creating a receipt, including its components, such as the payment amount, date, and recipient’s signature.

💡Invoice

An invoice is a document that details the sale of goods or services, typically on credit. It includes information such as the items sold, prices, and payment terms. In the video, invoices are discussed as essential documents that both sellers (for sales) and buyers (for purchases) need to maintain for financial record-keeping, particularly when dealing with credit transactions.

💡Cash note

A cash note is a document that records purchases made in cash. The video explains that cash notes are provided to customers after cash transactions, and an accountant must properly document and distinguish these from other types of notes, like invoices. Cash notes often have different colored copies for both seller and buyer.

💡Credit note

A credit note is a document issued by a seller to inform the buyer that their account has been credited due to returned goods or errors in billing. In the video, the credit note is explained as a method to reduce the amount owed by the buyer and is important for managing accounts receivable. It also serves as proof of a transaction correction.

💡Debit note

A debit note is issued by a buyer to the seller when goods are returned, or when the buyer is charged for additional items or services. In the video, it is explained that debit notes are important for reducing liabilities in a buyer's account and serve as proof of a request for a refund or adjustment. Debit notes ensure accurate tracking of returns or additional charges.

💡Memo

A memo, or memorial, is an internal transaction document used to request certain financial actions, like adjustments, within the company. The video emphasizes that memos are used internally to communicate between departments, such as from management to the accounting team. Memos help initiate internal processes like journal adjustments and are not used for external transactions.

💡Cheque

A cheque is a written order directing a bank to pay a specified amount of money from the account holder to the named person or bearer. The video outlines its significance in making secure payments and how accountants should properly record cheque transactions. Cheques serve as important financial documents that provide legal evidence of payments.

Highlights

Introduction to basic accounting and managing transaction documents.

Video is divided into three parts, with the first focusing on identifying transaction documents and types of evidence.

Every transaction must be supported by transaction evidence, or business paper, for accurate accounting records.

The importance of using real and factual transaction documents in accounting is emphasized.

Transaction evidence is divided into two categories: internal (created by the company) and external (from third parties).

Introduction to different types of transaction evidence used by companies: receipts, cash notes, invoices, credit and debit notes, memorials, checks, and giro slips.

Receipts are proof of payment signed by the recipient, with specific rules regarding the use of stamps.

Cash notes serve as proof of purchase, often used in retail, with original copies given to the buyer and duplicates kept by the seller.

Invoices (or 'faktur') represent proof of a transaction, typically for credit sales, with detailed examples of how to create one.

Credit notes reduce a debtor’s balance due to specific reasons like goods return, while debit notes reduce a company’s liability in case of issues like incorrect orders.

Memorials are internal memos used for recording certain financial events within a company.

Checks are orders to a bank to pay a specific sum, explained with examples.

Giro slips are documents used to transfer funds between bank accounts, rather than direct payment.

Explanation of how to fill out and create various types of transaction evidence with detailed steps for each.

Emphasis on how important it is for an accountant to distinguish between different types of transaction documents and ensure their proper use.