Macam - macam Bukti Transaksi

Summary

In this video, Dini continues her series on accounting for service companies, focusing on transaction evidence. She explains the importance of transaction documents in accounting, distinguishing between internal and external transaction proofs. Examples include internal memos and external documents like receipts, invoices, checks, and debit/credit notes. Each example is clearly illustrated to help viewers understand their purpose in the accounting cycle. The video serves as a detailed guide to understanding how transactions are recorded and prepares viewers for the next topic: the general journal. Don't miss out on the upcoming lessons!

Takeaways

• 📚 The video continues the discussion on accounting for service companies, focusing on transaction evidence.
• 🧾 Transaction evidence is defined as a written proof of every business transaction within a company.
• 🔍 Transaction evidence is categorized into two types: internal transaction evidence and external transaction evidence.
• 🏢 Internal transaction evidence refers to proofs generated and used within the company itself, such as a memorial note.
• 📝 A memorial note is created by company leadership to instruct other departments to record specific events.
• 💵 External transaction evidence involves parties outside the company, like receipts and invoices.
• 🧾 Receipts act as proof of payment, signed by the recipient of the money.
• 💰 Cash receipts are proof of money received by the company, while cash disbursement proofs show outgoing payments.
• 🔄 A debit note is used by buyers to return faulty goods to the seller, while a credit note is issued by the seller to acknowledge the returned items.
• 💳 A bilyet giro is a bank-issued document that transfers money from one account to another on the holder's instruction.

Q & A

What is the main focus of this video?

The video focuses on explaining transaction evidence in accounting for service companies, including internal and external transaction evidence and their examples.

What is transaction evidence in accounting?

Transaction evidence is a written proof of every transaction that occurs in a company or business. It serves as the documentation of financial activities.

What are the two types of transaction evidence mentioned?

The two types of transaction evidence mentioned are internal transaction evidence and external transaction evidence.

What is internal transaction evidence?

Internal transaction evidence refers to transaction documentation created and used within the company. An example is the 'bukti memorial,' which records events within the company's divisions.

What is external transaction evidence?

External transaction evidence is documentation involving transactions with parties outside the company, such as receipts and invoices.

What is a 'bukti memorial' and how is it used?

'Bukti memorial' is a memo issued by a company leader to other departments within the company, instructing them to record a specific event, such as employee salary payment.

Can you provide an example of external transaction evidence?

An example of external transaction evidence is a receipt, which serves as proof of payment signed by the recipient of the money.

What is a 'nota kontan' and how does it differ from a receipt?

'Nota kontan' is a proof of purchase for cash transactions, typically issued by the seller to the buyer. It differs from a receipt as it specifically records cash purchases.

What is the difference between 'nota kontan' and 'faktur'?

'Nota kontan' is used for cash transactions, while 'faktur' is used for credit transactions, documenting purchases made on credit.

How does a 'bilyet giro' work in business transactions?

'Bilyet giro' is a transfer order from a customer to a bank, instructing the transfer of funds from the customer's account to another account. It is used for non-cash payments.