CARA MEMAHAMI PENGERTIAN DAN JENIS AKTIVA || AKUNTANSI DASAR | AKTIVA | HARTA | ASET

Summary

In this video, Lana introduces the basics of accounting, focusing on the concept of assets (activa). She explains the definition of assets as economic resources owned by a company, divided into different types: current assets, long-term investments, fixed assets, and intangible assets. Lana provides detailed descriptions of each asset category, including examples like cash, receivables, inventories, properties, and goodwill. She emphasizes the importance of asset depreciation and amortization in accounting, outlining how their values decrease over time. The video serves as a foundational guide to understanding the different asset types and their role in business operations.

Takeaways

• 😀 Understanding assets: Assets are economic resources owned by a company used for operational activities.
• 😀 Assets have a normal balance on the debit side and usually fall under account numbers like 15.30.
• 😀 There are four main types of assets: current assets, long-term investments, fixed assets, and intangible assets.
• 😀 Current assets are resources that can be liquidated within a year, such as cash, accounts receivable, and inventories.
• 😀 Long-term investments are assets with a maturity longer than one year, including properties, stocks, bonds, and deposits.
• 😀 Fixed assets (tangible) are used for business operations and have a lifespan of over a year, like land, buildings, machinery, and vehicles.
• 😀 Fixed assets are not for sale; they are for operational use, though real estate in property companies may be treated differently.
• 😀 Depreciation must be calculated annually and monthly for fixed assets, reducing their value over time.
• 😀 Intangible assets, like franchises, licenses, trademarks, goodwill, and software, are non-physical assets that also need amortization.
• 😀 Amortization reduces the value of intangible assets over their useful life, similar to depreciation for tangible assets.

Q & A

What is the definition of 'aktiva' (assets) in accounting?

Aktiva refers to all economic resources or assets owned by a company that are used in its operations. These resources are essential for the company's activities or operations.

What is the normal balance for assets in accounting?

The normal balance for assets is on the debit side of the accounting ledger.

What are the four main types of assets mentioned in the script?

The four main types of assets are: 1) Current assets (aktiva lancar), 2) Long-term investments (investasi jangka panjang), 3) Fixed assets (aktiva tetap), and 4) Intangible fixed assets (aktiva tetap tidak berwujud).

What is the key characteristic of current assets?

Current assets are resources that can be converted into cash within one year or less, and they are essential for the day-to-day operations of a company.

What are examples of current assets?

Examples of current assets include cash, receivables (e.g., accounts receivable, notes receivable), and inventory.

How are long-term investments different from current assets?

Long-term investments are assets that a company holds for more than one year, such as property, stocks, or bonds. In contrast, current assets are short-term and are expected to be converted into cash within a year.

What is the significance of fixed assets in a company?

Fixed assets are tangible assets that are used in the company’s operations and are not meant for resale. They are expected to have a useful life of more than one year and are essential for business activities like manufacturing or providing services.

Can you give examples of fixed assets?

Examples of fixed assets include land, buildings, machinery, equipment, and vehicles.

Why do fixed assets undergo depreciation?

Fixed assets undergo depreciation because their value decreases over time due to wear and tear or usage. Depreciation is calculated to account for this decrease in value and allocate it over the asset's useful life.

What are intangible assets, and how do they differ from fixed assets?

Intangible assets are non-physical assets like trademarks, goodwill, patents, and software. Unlike fixed assets, intangible assets do not have a physical form but still have value for the company. They are also amortized over time, similar to how fixed assets are depreciated.

What is the role of amortization in accounting for intangible assets?

Amortization is used to gradually reduce the value of intangible assets over their useful life. It is similar to depreciation but applies to intangible assets, reflecting the gradual loss of value of assets like software or goodwill.

Why is it important for companies to track the value of assets such as goodwill or franchise?

It is important because assets like goodwill or a franchise have an economic lifespan. Tracking their value over time helps companies understand when these assets will lose their full value and need to be written off or amortized, ensuring accurate financial reporting.