Akuntansi Dasar | Pengantar Akuntansi | Tutor Aja

Summary

This video script offers an insightful introduction to financial accounting, focusing on basic accounting concepts. It explains the importance of identifying, recording, and communicating financial transactions effectively. The script uses a barbershop as an example to illustrate assets, liabilities, equity, revenue, and expenses, emphasizing the role of accounting in decision-making for both internal and external stakeholders. It also discusses the accounting equation, A = L + E, and its impact on business operations and growth.

Takeaways

• 📚 The video is an educational tutorial on financial accounting, aimed at beginners who want to delve into the field of accounting for business or academic purposes.
• 🏦 Accounting is often misunderstood as just dealing with money, but it's much more than that—it's about identifying, recording, and communicating financial transactions in a business context.
• 🧐 The basic accounting equation is Assets = Liabilities + Equity, which is fundamental to understanding how accounting works and the impact of various transactions on a company's financial health.
• 💼 Accounting serves as the 'language of business', crucial for internal decision-making by managers, marketing, and finance departments, as well as for external stakeholders like investors and creditors.
• 📈 The importance of accounting is evident in its widespread use for making informed decisions, both internally within a company and externally by those interacting with the company.
• 🛠️ Assets are anything of value owned by a company, including cash, inventory, supplies, equipment, and other resources used in operations.
• 📊 Liabilities are obligations or debts that a company owes to others, and they can include various types such as accounts payable, bonds payable, and bank loans.
• 💡 Equity represents the ownership interest in a company, including the initial capital invested and retained earnings from operations.
• 💸 Revenue is the income generated from the company's normal business activities, such as providing services or selling goods.
• 💳 Expenses are the costs incurred in the process of generating revenue, and they can include costs of goods sold, operating expenses, and interest.
• 📊 The accounting cycle involves the recording of transactions that affect assets, liabilities, equity, revenue, and expenses, reflecting the financial activities of a business over a period of time.

Q & A

What is the main topic discussed in the video script?

The main topic discussed in the video script is basic accounting, particularly financial accounting, and its application in business.

Why is accounting considered the language of business?

Accounting is considered the language of business because it communicates financial information to various stakeholders, both internal and external, allowing them to make informed decisions.

What are the three main components of the accounting equation?

The three main components of the accounting equation are assets, liabilities, and equity.

What is an example of an asset mentioned in the script?

An example of an asset mentioned in the script is equipment, such as chairs used in a barbershop for customers to sit and get haircuts.

What is the term for expenses that are paid in advance but have not yet been used?

The term for expenses that are paid in advance but have not yet been used is prepaid expenses.

What is the term used for money owed to a company for services rendered but not yet paid by the customer?

The term used for money owed to a company for services rendered but not yet paid by the customer is accounts receivable or simply receivables.

What is the term used for obligations that a company has to fulfill, such as paying back borrowed money?

The term used for obligations that a company has to fulfill is liabilities.

What is the difference between revenue and expenses in the context of the accounting cycle?

Revenue is the income generated from the company's normal business operations, while expenses are the costs incurred in the process of generating that revenue.

What is equity in the context of accounting?

Equity in the context of accounting represents the ownership interest in the company, which can be influenced by factors such as revenue, expenses, and dividends.

How does the accounting cycle relate to the growth and management of a business?

The accounting cycle relates to the growth and management of a business by tracking the financial transactions that affect assets, liabilities, equity, revenue, and expenses, allowing for informed decision-making and strategic planning.

What is the importance of understanding the accounting equation A = L + E in managing a business?

Understanding the accounting equation A = L + E is crucial in managing a business as it helps in maintaining the balance between assets, liabilities, and equity, ensuring the financial stability and growth of the company.

Outlines

00:00

📚 Introduction to Financial Accounting

The video script begins with an introduction to a financial accounting tutorial by AJA, an online course instructor. The instructor emphasizes the importance of understanding basic accounting principles for those new to the field, whether for academic purposes or for business applications. The video aims to cover fundamental topics suitable for beginners, such as identifying the relationship between money and accounting, the concept of accounting as a form of record-keeping, and the challenges it presents. The script highlights the role of accounting as a 'language of business,' crucial for decision-making within and outside an organization, such as for managers, investors, and creditors. It also introduces the basic accounting equation: Assets = Liabilities + Equity, and the impact of transactions on this equation.

05:00

🏢 Understanding Assets, Liabilities, and Equity

Paragraph 2 delves into the specifics of assets, liabilities, and equity within the context of accounting. Assets are defined as resources owned by a company that have future economic value, such as cash, supplies, and equipment. The script uses the example of a Barbershop to illustrate tangible assets like chairs and intangible assets like prepaid expenses. Liabilities are obligations that a company owes, such as rent or loans, which are expected to be settled in the future. Equity is the ownership interest in a company, which can be influenced by factors like revenue, expenses, and dividends. The paragraph also discusses how these elements are interconnected and affect the financial health of a business.

10:03

💼 The Accounting Cycle and Business Transactions

Paragraph 3 explains the accounting cycle and how business transactions affect the accounting equation. It discusses how assets and liabilities change as a result of revenue and expenses, and how dividends can impact equity. The script provides examples of transactions, such as purchasing equipment, which increases assets and liabilities simultaneously, and paying for utilities, which decreases assets and equity. The paragraph also touches on the concept of productive debt, which can be used to improve business operations and increase profits. The narrative follows the cycle of a business starting from initial capital investment, managing assets and liabilities, and the potential for growth and expansion through effective financial management.

15:04

🔚 Conclusion and Final Thoughts

The final paragraph wraps up the tutorial by summarizing the key points covered in the video. It reiterates the importance of understanding the basic concepts of financial accounting, such as assets, liabilities, equity, revenue, expenses, and the accounting cycle. The instructor expresses hope that the material is helpful and encourages viewers to continue learning about accounting to make informed decisions in business. The script ends with a thank you note, acknowledging the potential for errors and inviting feedback for improvement.

Keywords

💡Accounting

Accounting is the systematic recording, summarizing, and analysis of financial transactions related to a business. It is central to the video's theme as it discusses the basics of financial accounting and its application in business. The script mentions accounting as a language of business, essential for decision-making both internally within a company and externally with investors and creditors.

💡Assets

Assets in the context of the video refer to the resources owned by a company that have value and are used to generate future economic benefits. The video uses the example of a barbershop to illustrate different types of assets, such as cash, supplies, equipment, and receivables, which are all crucial for the operation of the business.

💡Liabilities

Liabilities are financial obligations or debts that a company owes to others. The script explains liabilities as being responsible for what is owed, using the example of a barbershop that may have loans or other debts to pay off, which affects the company's financial health and decisions.

💡Equity

Equity, as discussed in the video, represents the ownership interest in a company, also known as the residual interest in the assets of the company after deducting liabilities. It is influenced by revenue, expenses, and dividends, and is a key component in the fundamental accounting equation.

💡Revenue

Revenue is the income generated from the normal business operations of a company. The video script mentions revenue as the income received when a service is provided or a product is sold, such as when a customer pays for a haircut at the barbershop, which contributes to the company's profitability.

💡Expenses

Expenses are the costs incurred by a company in the process of generating revenue. The script uses the example of paying for electricity as an expense, which reduces the company's profit. Controlling expenses is essential for maintaining a healthy financial position.

💡Profit

Profit is the excess of revenues over expenses in a business. The video explains that profit is the result of managing revenue and expenses effectively, which can then be distributed as dividends or reinvested to grow the business, as illustrated by the barbershop example.

💡Dividends

Dividends are the portions of the company's profits that are distributed to shareholders. The script mentions dividends as a way to reward shareholders and as a factor that can affect equity, as paying dividends reduces the retained earnings within the company.

💡Accounting Cycle

The Accounting Cycle is the process of recording and summarizing financial transactions and producing financial statements at the end of an accounting period. The video touches on the accounting cycle, emphasizing how transactions like buying equipment or paying expenses affect the accounting equation and the financial statements.

💡Financial Statements

Financial Statements are formal records of a company's financial activities, including the balance sheet, income statement, and cash flow statement. The video script mentions financial statements as tools for communicating a company's financial performance and position to various stakeholders, such as managers, investors, and creditors.

💡Business Decisions

Business Decisions refer to the choices made by a company that can affect its operations and financial outcomes. The video script highlights the importance of accounting in making informed business decisions, such as whether to expand the business or purchase new equipment, based on the analysis of financial data.

Highlights

Introduction to the basic concepts of financial accounting suitable for beginners in the field.

Accounting is described as the language of business, essential for internal and external decision-making.

The importance of identifying, recording, and communicating financial transactions accurately in accounting.

Explanation of the accounting equation: Assets = Liabilities + Equity.

Different types of assets, such as cash, accounts receivable, and equipment, are discussed with examples.

The concept of prepaid expenses as assets that will be used over time is introduced.

Liabilities are explained as obligations that a company owes, including various forms like bonds payable and bank loans.

Revenue is defined as income earned from providing services or selling goods.

Expenses are costs incurred in the normal course of business operations.

The impact of dividends on equity and the distribution of profits to shareholders is discussed.

How the accounting cycle works, from recording transactions to producing financial statements.

The role of the general journal in recording business transactions and its importance in accounting.

An example of a barbershop is used to illustrate the accounting concepts in a practical scenario.

The process of starting a business, including the initial capital contribution and the purchase of assets.

The use of debt to finance business growth and the importance of managing liabilities effectively.

The impact of revenue and expenses on profit and the decision-making process regarding dividends and reinvestment.

The continuous cycle of business growth through the management of assets, liabilities, and equity.

The importance of making informed decisions in accounting to ensure the business's sustainability and growth.

Transcripts

halo halo kembali lagi dengan tutor AJA

online course dengan saya kalau film

yang akan membawakan kembali materi

financial accounting dan topik hari ini

adalah basic accounting topik ini cocok

banget buat kalian yang baru mau

mendalami namanya ilmu akuntansi baik

itu buat kuliah kalian atau buat belajar

akuntansi for the business Jadi kalian

bisa terapkan ilmu akuntansi ini buat

bisnis Oke kita langsung aja Apa itu

akuntansi kalau orang dengar kata

potensi identik yaitu tiga hal ini satu

duit hubungannya sama duit oleh yang

kedua adalah mencakup cepet duit bukan

akuntansi itu dipikir kayak reset

orang-orang yang jago catat duit paling

ketiga adalah challenge Al denger kata

balanced hasilnya seperti momok di

beberapa soal memang Bruce dalam Jadi

kalau enggak dalam surah Saya pusing

banget ya tapi lebih dalam daripada itu

akuntansi itu sebenarnya dicentang

identifying kita harus bisa identifikasi

transaksi perusahaan itu pengaruhnya ke

mana

halo halo ada namanya repot kita harus

mencatat ke akun-akun yang tepat dan

yang terakhir yang terpentingnya

communicated loh Emang akuntansi bisa

ngomong ya gak api lewat Akuntansi kita

bisa menghasilkan laporan keuangan Dina

laporan keuangan ini bisa

mengkomunikasikan banyak hal ke banyak

pihak maka dari itu akuntansi itu

disebut sebagai bahasa bisnis memang

seberapa berguna sih Akuntansi kita

lihat aja dari seberapa banyak yang

menggunakan akuntansi buat ngambil

keputusan itu bisa dari banyak Sisi dari

sisi internal yaitu dari dalam

perusahaan anda dari sisi eksternal dari

luar perusahaan internal ada Manager

marketing financial resources kita ambil

contoh di Finance orang saja baca

laporan keuangan dulu sebelumnya nentuin

kita harus bangun cabang Dimana Ayah

cukup gak sih dananya buat beli mesin

a-cup dasi kita buat memperbesar atau

ekspansi di area

dan sebagainya ke terus baca laporan

keuangan dulu jadi mereka bisa mengambil

keputusan dari pembaca laporan keuangan

itulah komunikasi akuntansi ke

penggunanya kalau ke sisi eksternal

contohnya ke investor misalnya restore

sebelum beli saham dibaca dulu laporan

keuangan mereka harus tahu kira-kira ini

perusahaan bakal terkena enggak Yani

mesin mendatang operasionalnya selama

ini sebagus gak Ya kinerja nya selama

ini gimana ya kira-kira file-nya bisa

meningkat gak sih dimasa mendatang itu

sebelum mereka membeli saham di

perusahaan go public biasanya nah atau

kreditor sebelum dia minjemin sejumlah

uang ke perusahaan dia baca dulu laporan

keuangannya Wah kira-kira perusahaan ini

mampu melayani bayar operasional selama

ini dimana profitability nya gimana dan

sebagainya jadi akuntansi benar-benar

mempergunakan dan mampu

mengkomunikasikan banyak data dan

informasi ke banyak pihak

akuntansi tapi pada video kali ini kita

akan benar-benar dalam IBC konsepnya

dulu itu cone tinggi question gimana

Asep = liability plus equity haruslah

sama dengan utang kelas modal Yesi

banyak orang pikir Ya udah ini kan cuma

hafalan enggak sedangkal itu kita harus

mendalami aset kenangan liability plus

equity Oh ya ikut yang ini nih lu

dipengaruhi oleh tiga hal yaitu

tersenyum fans dividen di video kali ini

kita bener dalam ini satu persatu

asset-liability equity revenue expense

thefhezer dan pengaruhnya ke accounting

cycle kita nah Apa itu aset nah Biar

lebih gampang juga kita pakai contoh

pakai yes bisnisnya adalah Barbershop

karena ini perusahaan jasa yang

sederhana dan kita gampang temui juga di

sehari-hari kita jadi

Hai apa itu Asep harta yang jadi

kepemilikan sebuah perusahaan dari bisa

berupa ini tes dana yang dipakai buat

kembalian terima duit Tentukan harga tuh

duit lalu adalah Supply Supply suka ya

Operasi Asep operasional perusahaan yang

umurnya kurang lebih tahun ini Game ini

mendukung bisnisnya kalau di Barbershop

pakai shampo buat customernya atau dites

makanan pakai minyak goreng enggak itu

suprise umurnya kurang lebih Setahun

Lalu ada namanya equipment equipment

sampai di Barbershop ah Dewi kursi yang

dipakai buat customer duduk buat

dipotong rambut itu harta perusahaan

untuk operasional yang umurnya lebih

dari satu tahun sebanyak kategori yang

lain tapi kita coba pelajari penemuan

terkait aset ini Halo selain doa dana

mepet expense Apa itu bracket expense

itu gini kita bayar dimuka misal

waruk bayar setahun di depan 120000000

padahal kita belum pakai tuh rukonya

kita belum pakai baru bayar 120000000

buat setahun Jadi kalau dihitung boleh

kita anggap aset karena kita belum

menggunakan kaki kita udah gunakan itu

namanya beban nanti kita akan dalami Apa

itu beban Halo ada namanya apaan

receivable piutang contohnya misal kita

udah potong rambut orang tapi orangnya

belum bayar dia mau tahu dong ama kita

alias kita punya piutang atau hak

menagih kategori juga ke aset-aset us

lebih ke HP yang jadi kepemilikan

perusahaan itu yang kita punya

bareng-bareng kita punya uang yang kita

punya hak-hak lain yang kita punya

seperti privat maupun akan usir kebal Oh

ya setu-serang Enggak cuma lima ini

banyak ada vehicle bilding when Oke kita

coba besoknya wes

lebih kalian kategori aset Seperti apa

sebagai lanjut Asep = liability plus

equity prediksi itu apa ya utang gak

usah Dijelasin lebih lanjut utang-utang

apapun yang belakangnya table ya utang

Kenapa disebut pebble karena Oh ya

sangka accountable one begini misal kita

beli barang tapi belum bayar hutang jadi

dia kategorinya dihabisi tipis

sebenarnya utang tuh cukup banyak jenis

ada bonds payable not Stable shop label

utang bank dan sebagainya utang obligasi

tapi di kali ini Swag Kami cuma pengen

kalian masukin ke konsep dulu bawah

utang ya kita punya kewajiban buat

membayar sesimpel itu dulu ya Andi

mendalami liability itu akan ada video

khususnya dan akan kami upload di

channel ramai spektrumnya tapi ada satu

poin penting lagi ada nama

utame antrean service revenue itu itu

terima duit tapi belum kasih jasa aku

terima duit belum kasih barangnya contoh

misal ada orang udah kasih kita duit

tapi dia belum potong rambut di

Barbershop kita kita punya utang berupa

jasa alias on service revenue jadi

announcer Velvet ini salah satu kategori

liabilities kewajiban kita untuk

memberikan jasa ke pihak customer itu

nahkoda adalah equity seperti yang modal

usaha pastinya ya ada contohnya share

cepet lo modal yang disetor ada merritte

learning laba yang ditahan Wah makin

bingung ya tapi kita coba dalamnya

karena memang perusak modal ini

benar-benar harus kita lihat

penerapannya dulu baru Paham Yuk kita

langsung coba dalam in equity

dipengaruhi oleh tiga faktor satu

namanya revenue by

itu pendapatan Kalian sering dengarkan

Natasha omsetnya Barbershop Nightmare

Avenue jadi kalau kita dapat customer

bayar kita sekian Nah itu namanya

premium karena kita sudah mengerjakan

sebuah jasa atau memberikan barang kalau

di perusahaan dagang besar dananya

expense dan Sub ya ya ya yang

dikeluarkan untuk operasional perusahaan

yang udah kita pakai itu sebenarnya

dividen pembagian hasil laba perusahaan

kepada pemilik saham Oke disusun kau ini

cari referensi setinggi mungkin ya enak

sih kalau ngomong padahal susah cari

Reva ini setinggi mungkin lalu

meminimalisir beban jadi kita dapet apa

tuh pendapatan lebih besar dari beban

itu namanya untung lalu dari Untung itu

boleh kita ambil kita dividen tapi

untungnya kita diemin untungnya

profitnya kita diambil DVD nih untungnya

kan masih ada tuh tetap didalam

perusahaan

eritema running laba di tahan jadi ada

masa kita bisa ngambil deviden ada

masanya eh hasil keuntungan itu dikelola

lagi buat mendapatkan untung yang lebih

besar kok bisa ya Aneh bisnis

perdagangan dengar cerita-cerita kalau

ya modal kecil tiba-tiba rusaknya makin

besar ya karena dia dapat revenue

expense kecil untung untung yang

diperoleh lagi buat dapat reaction yang

lebih besar lagi dan seterusnya Oke kita

dalam lagi ya terkait persamaan

akuntansi asal dengan out plus e-meso

kita dari bisa seperti syok ada dua

orang nih Budi dan Andi mau bikin bisnis

pesan dibilang Eh saya akan menyumbang

peralatan Barbershop yang dilempar puluh

juta dan Budi udah oke rally

peralatannya 40juta lalu dia juga

menyumbang 10 juta lalu kalau Budi Budi

akan ngomong tunai 30juta akhirnya

mereka bikin bisnis hanya Barbershop

nyantai ketika mereka sudah Spa

udah jadi satu entitas sehingga setiap

posisi keuangan mereka tuh dada dibedain

lagi Ini duitnya siapa hidup secara

Felly modal itu harus digedein ini model

Anji Berapa modal bodi berapa maka

kamarnya gini Adi modal Andi itu Andi

Capitol 50juta Kok bisa tanah dengan 40

juta plus 10042018 pigmen 10 juta berupa

uang tunai oke lalu Budi 30juta semua

berupa uang tunai jadi total liabilities

and equity 80070005 nada utama lalu

asepnya 40 dan 40 jadi tolong sama 8240

A90 pose Terus waktu bikin cash

dipisahin nggak sekarang sudah jadi satu

entitas yaitu Barbershop nyantai

sehingga ini dari cerita ini kalian bisa

lidah kita nyetor modal awal aja Gan

Ujung

Hai AC = liability plus squishy Oke ini

dua contoh sebenarnya contoh-contoh

transaksi ini penting juga buat rezeki

nasional plus eh Nanti kalian bisa dalam

indie materi nama general journal sudah

ada videonya di YouTube channel kami

Anda bisa lihat juga terkenal Polsek

kita mau nunjukin setiap transaksi itu

bisa bikin efek Ke Asep Gimana kalau

aset-aset Apple juga efek dan efeknya

searah Maksudnya apa contoh ya and

assets and liabilities Polsek wedding

itu dipengaruhi oleh revenue Jadi kalau

HPnya naik ada revenue make-upnya Pak

nambah tapi juga dipengaruhi expense

Jadi kalau ada expense atau beban equity

nya murah mengurangi karena beban the

mengurangi modal kalau ada dividen Kalau

dividennya nambah atau ada dividen

aktingnya berkurang konsep awalnya akan

transaksi misal kita beli ya

itmen beli kursi tadi tapi mutham aset

kita nambah udah kan gara-gara Beli

kursi kita jadi punya Porsche itu di

Barbershop jadi aset menambah tapi Utah

kan kita belinya ngutang alias belum

bayar alias utang kita juga nanti tambah

sehingga liabilities meningkat juga

sehingga di sini udah kelihatan tuh di

sisi aset di sisi kiri asetnya naik di

sisi kanan liabilitasnya yang naik

hingga kalau dari sisi kiri naik di

karena juga naik begitu pula kalau ada

yang kalau dikirim turun dikenang juga

turun itulah a = l + e-sismal kita bayar

biaya listrik bulanan layar pakai apa

itu ih aset kita turun terus disatu Sisi

model kita juga berkurang Kok bisa kan

Kalau bayar biaya listrik bulanan

artinya dalamnya beban listrik ini biar

lebih kalau beban itu mengurangi modal

sehingga dari kiri asetnya turun di

kanan modelnya turun gak

adalah pengaruh beban ini disini udah

nunjukin tuh a = tahu plus eh halo kalau

pengen dalami lagi sore konsep akuntansi

itu seperti ini secara cycle perputaran

perusahaan setiap tahunnya kita mulai

dari namanya tadi apa nyetor modal

penyertaan modal modal ini tuh bisa

menjadi kita beli asset is bisa punya

uang tunai + beli rap Man Halo setengah

jalan kita butuh pengen perbesar aset

nih kita hutang untuk beli kursi lagi

sehingga bisnis Barbershop kita bisa

menampung lebih banyak orang Oh ya utang

nggak selalu buruk ya utangku ada yang

produktif ada yang bagus juga kalau bisa

bikin Acer kita makin bagus dan proses

kita jalannya lebih baik loser akhirnya

kita jalan tuh bisnis Iya tadi aku itu

dipengaruhi oleh revenue expense mint

dividen bayangin waktu

Jalan rasanya kita gede nih essence itu

bisa minimalisir jadi kita enggak mau

tarik dividen dulu udah kita nama gak

kira-kira kita tambah profit modal kita

nambah alias berupa recent comment

gara-gara memberikan Anda ingin menambah

kita punya tambahan berupa duit dong

Halo jalan lagi bisnisnya untung lagi

beli-beli equipment lagi halo habis lu

jalan dan makin terkenal Barbershop nya

Wega the big profit dan dari big profit

itu kita bisa bangun cabang yaitu lebih

Nis dimulai dari nol dengan namanya

setor modal sejumlah uang anda aset lalu

kita ngutang Nanda aset lalu kita untung

rendah septal untung lagi nambah satu

lagi dan dapat untung yang gede kita

nambah cabang begitulah perputaran di

asuransi matanya dengan kita mengelola

uang yang baik dengan kita ambil

keputusan yang tepat dalam

Hai utang modal lahan modal beli aset

apa yang berguna itu bisa bikin bisnis

kita makin besar tapi dimana mengambil

keputusan itu kita harus dalam ini

setiap bagian akuntansi ini basic nya

Semoga berguna Tengkyu itu aja materi

hari ini semoga bisa membantu Monas kalo

ada salah kata mohon maaf kalo agak

kecepatan dan pelaporannya semoga kalian

bisa tetap paham Thank you so