PENJELASAN MUDAH!!!! SIKLUS AKUNTANSI PERUSAHAAN DAGANG BAGIAN 1 (KELAS 12)

Wawai Indonesia

2 Jan 202112:16

Summary

TLDRThis video discusses the accounting cycle for trading companies, focusing on three key areas: recording, summarizing, and reporting. It explains the difference between trading and service companies, highlighting the key activities of a trading company such as purchasing, selling, and handling inventory. The speaker outlines important concepts like cost of goods sold, profit margins, and inventory management, and provides an overview of trading company accounts. These include purchase and sales accounts, inventory, and specific expenses like marketing and administrative costs. The video is an introduction to accounting principles for trading businesses.

Takeaways

📚 The topic is about the accounting cycle for trading companies, focused on semester 2 material.
🛒 Trading companies operate between producers and consumers, buying and selling goods without further processing.
💸 There are four main activities in trading companies: purchasing goods, spending money, selling goods, and receiving money.
🏪 Unlike service companies, trading companies focus on the purchase and sale of goods for profit.
📈 Profit in trading companies comes from the difference between the cost price and the selling price of goods.
📊 Key characteristics of trading companies include purchasing goods for resale, earning revenue from sales, and classifying unsold goods as inventory under current assets.
📂 There are various types of accounts in trading companies, including purchase, sales, inventory, and cost of goods sold accounts.
🧾 Special accounts like sales returns, purchase returns, and sales discounts track adjustments and discounts related to transactions.
📢 Marketing expenses include a range of costs such as staff salaries, advertising, and depreciation on marketing assets.
🏢 Administrative and general expenses encompass operating costs like staff salaries, legal fees, and utility bills for administrative operations.

Q & A

What is the primary topic of this video?
-The video covers the accounting cycle for trading companies, including recording, summarizing, and reporting processes.
What are the four main activities of a trading company discussed in the video?
-The four main activities of a trading company are purchasing goods, spending money, selling goods, and receiving money.
How does a trading company differ from a service company in terms of transactions?
-The key difference is in purchasing and selling goods, which only occurs in trading companies and not in service companies.
What is the main goal of a trading company according to the video?
-The goal of a trading company is to earn a profit by buying goods from suppliers and selling them to customers without processing them.
How is profit calculated in a trading company?
-Profit is calculated as the difference between the cost of goods sold and the selling price of the goods.
What are the six characteristics of a trading company?
-The six characteristics are: 1) buying goods to sell, 2) selling goods without processing them, 3) earning revenue through buying and selling, 4) setting the cost of goods sold as the price of purchased goods, 5) unsold goods are considered inventory and part of current assets, and 6) the goods sold are tangible.
What is the role of inventory in a trading company?
-Inventory refers to goods that have not been sold and is considered a current asset because it can be quickly converted into cash.
What is the 'cost of goods sold' in the context of a trading company?
-The cost of goods sold refers to the original purchase price of the goods bought by the company.
What is an 'account for sales returns' used for?
-The account for sales returns is used to track items that were sold but then returned by the customer due to issues such as receiving the wrong quantity or defective goods.
What are some examples of marketing expenses in a trading company?
-Marketing expenses include salaries of sales staff, commissions for salespeople, advertising costs, telephone and electricity expenses for the marketing office, and depreciation of marketing vehicles.

Outlines

00:00

📊 Introduction to Accounting Cycle in Trading Companies

The speaker introduces the topic of accounting cycles in trading companies, aimed at a second-semester audience. She mentions three key aspects: recording, summarizing, and reporting, and notes the differences between trading and service companies. Trading companies act as intermediaries between producers and consumers, engaging in activities such as purchasing, selling, and managing money. The primary focus is on the differences in purchasing and selling, as these are unique to trading companies.

05:00

🛒 Characteristics and Accounting for Trading Companies

This section explains the characteristics of trading companies. Unlike service companies, trading companies buy and sell goods without processing them. The profit is derived from the difference between the cost price and the selling price. The speaker provides an example to clarify this point. She lists six characteristics of trading companies, such as dealing with inventories, earning revenue from sales, and classifying unsold goods as current assets. The section also introduces key accounting concepts like the cost of goods sold and inventory.

10:01

🧾 Types of Accounts in Trading Companies

The speaker outlines various types of accounts used in trading companies, such as purchase, sales, and inventory accounts. Each account has a specific purpose: purchase accounts track transactions related to buying goods, while sales accounts track revenue from sales. The speaker also discusses accounts for purchase returns, sales returns, discounts, and marketing expenses. Detailed explanations of marketing and administrative expenses are given, with examples such as advertising costs, sales commissions, and staff salaries. This section highlights the complexity of managing financial accounts in trading companies.

Mindmap

Keywords

💡Perusahaan Dagang

A 'Perusahaan Dagang' refers to a trading company that buys goods from suppliers and sells them to customers without processing the goods further. In the video, it is contrasted with service companies, highlighting how trading companies focus on buying and selling goods, with profits generated from the price difference between buying and selling prices.

💡Siklus Akuntansi

The 'Siklus Akuntansi' or accounting cycle is the process of recording, summarizing, and reporting the financial transactions of a company. The video explains how this cycle applies to trading companies, particularly focusing on how the steps of recording purchases, sales, and inventory are unique compared to service companies.

💡Harga Pokok Penjualan (HPP)

Harga Pokok Penjualan (HPP) refers to the cost of goods sold, representing the purchase price of the goods a company buys to resell. In the video, it explains that the company's profit comes from the difference between the HPP and the selling price. The example used involves buying goods for Rp5,000 and selling them for Rp5,500, where the Rp500 difference represents the company's profit.

💡Persediaan Barang Dagang

'Persediaan Barang Dagang' refers to the inventory of goods that a trading company holds for resale. In the video, it is emphasized as part of the company’s current assets, which can be easily sold or converted into cash. Unlike service companies, trading companies must manage physical inventories.

💡Akun Pembelian

Akun Pembelian refers to the account used to record all transactions related to the purchase of goods by a trading company. The video explains that this account is specific to trading companies and does not apply to service companies, where purchases for resale are not recorded.

💡Akun Penjualan

Akun Penjualan refers to the account used to record the sales of goods in a trading company. It captures all sales transactions, which are essential for determining the company's revenue. The video highlights this account's role in tracking revenue from sold inventory, a key difference from service companies.

💡Potongan Penjualan

'Potongan Penjualan' refers to sales discounts given by the seller to the buyer, typically for prompt payment. In the video, it is mentioned that such discounts might be offered if a customer pays in cash or settles a credit purchase early, providing financial incentives for timely payments.

💡Retur Penjualan

Retur Penjualan refers to returned sales, where goods sold to a customer are returned for reasons such as defects or incorrect quantities. The video explains how this account captures the value of goods returned by customers, adjusting the company's total sales accordingly.

💡Beban Pemasaran

Beban Pemasaran refers to the marketing expenses incurred by a company to promote and distribute its goods. In the video, it lists various marketing costs, including advertising, staff salaries, and promotional activities, all of which contribute to the company's efforts to sell its products.

💡Aset Lancar

'Aset Lancar' refers to current assets, which are resources that a company expects to convert into cash within a year, such as inventory. In the video, trading company inventories are classified as current assets, distinguishing them from service companies that do not typically hold inventory.

Highlights

Introduction to the accounting cycle in trading companies for the second semester, covering recording, summarizing, and reporting.

Explanation of the role of a trading company, positioned between producers and consumers, facilitating transactions between them.

Four main activities of a trading company: purchasing goods, spending money, selling goods, and receiving money.

Key distinction between service companies and trading companies is the purchase and resale of goods without further processing.

The concept of gross profit in a trading company: Profit is derived from the difference between the purchase price and the selling price of goods.

Characteristics of trading companies include purchasing goods to resell without further processing and revenue coming from buying and selling activities.

Goods not yet sold are classified as inventory and are considered current assets, easily convertible to cash.

Trading companies deal in tangible goods, while service companies deal in intangible services.

Introduction to key accounts in trading company accounting: purchase account, sales account, and inventory account.

The sales account is used specifically to record sales transactions, and the inventory account tracks both opening and closing stock.

The cost of goods sold (COGS) account records the purchase cost of goods sold, affecting profit margins.

The sales return account records goods that are returned after being sold, usually due to defects or other issues.

Discounts offered for early or cash payments are recorded in the sales discount account.

Marketing expenses account tracks various costs related to the sale and distribution of goods, including advertising, salaries, and commissions.

General administrative expenses account captures all other operational costs that are not directly tied to selling activities, such as legal fees, office supplies, and utilities.