Deskripsi Perusahaan Dagang - Pengertian, Ciri, Akun, Syarat Penyerahan Barang, Syarat Pembayaran

Summary

In this video, Dewi Norsanie introduces accounting lessons focusing on trading companies. She explains the characteristics of such businesses, including buying goods for resale without altering their form. The video covers essential accounts for trading companies like trade payables, trade receivables, and inventory. It discusses various transactions, payment terms, and specific accounts used in trading. Dewi also explains shipping terms, discounts, and transaction documentation such as invoices, receipts, and memos. The lesson concludes with an invitation to further explore transaction analysis. This informative session is ideal for learners seeking a clear understanding of trading company accounting.

Takeaways

• 📚 Accounting for trading companies focuses on buying and reselling goods without altering their form.
• 🏬 Key characteristics of a trading company include earning primary income from sales and incurring major expenses from the cost of goods sold (COGS).
• 📊 Trading companies maintain a specific inventory account, unlike service companies.
• 🔄 Trading companies act as intermediaries between producers and consumers, with unchanged product forms.
• 💰 Profit is generated by selling goods at higher prices than their purchase cost.
• 🛒 Specific transactions unique to trading companies include buying, selling, and storing goods.
• 💼 Accounts used in trading companies include trade payables, trade receivables, and purchase-related accounts such as purchase returns and freight costs.
• 📦 Sales-related accounts include sales returns, sales discounts, and freight costs on sales.
• 💵 Different shipping terms determine who is responsible for the shipping costs and risks, like FOB Shipping Point and CIF (Cost, Insurance, and Freight).
• 💳 Different types of discounts include cash discounts for early payments and trade discounts for bulk purchases.

Q & A

What is a trading company?

A trading company is a business whose main activity is buying goods to resell them without altering their form. Examples include grocery stores, agents, and supermarkets.

What are the primary characteristics of a trading company?

The primary characteristics are: 1) Main income comes from selling merchandise. 2) Main costs include the cost of goods sold. 3) It has a merchandise inventory account. 4) Acts as an intermediary between producers and consumers. 5) The form of goods remains unchanged when resold. 6) Its main goal is profit through reselling at higher prices. 7) Main activities are buying and selling goods.

What is the merchandise inventory account in a trading company?

The merchandise inventory account is specific to trading companies and records the value of goods that are bought for resale. This account does not exist in service companies.

What transactions are unique to trading companies?

Unique transactions include purchases, sales, and storage of merchandise. These transactions generate specific accounts such as accounts payable, accounts receivable, purchases, returns, and freight.

What is the accounts payable account used for?

The accounts payable account records debts when the company purchases merchandise or assets on credit.

What is the difference between 'freight on board (FOB) shipping point' and 'FOB destination point'?

'FOB shipping point' means the buyer assumes ownership and responsibility for goods as soon as they are loaded for shipping. In contrast, 'FOB destination point' means the seller is responsible until the goods arrive at the buyer’s location.

What is the purpose of a cash discount?

A cash discount is offered when the buyer makes early payments. For example, a company may offer a discount for settling invoices before the due date to encourage prompt payment.

What is the difference between a rebate and a discount?

A discount is a reduction given at the time of purchase, often for paying cash immediately. A rebate, on the other hand, is a price reduction for buying in bulk or large quantities.

What is a purchase return account?

The purchase return account is used when goods bought are returned to the supplier due to defects or not matching the order.

What are some common transaction evidence documents in trading companies?

Common transaction documents include: 1) Cash receipt for incoming cash, 2) Cash outflow receipt for outgoing payments, 3) Memos for internal communications, 4) Invoices for credit transactions, 5) Receipts for received payments, and 6) Notes for debit and credit adjustments.