AKUNTANSI UNTUK PENDIRIAN FIRMA : Para anggota nya belum memiliki usaha sebelumnya

Summary

In this video, Dewi Norsanie teaches accounting for establishing a firm where all members are new to business. The process includes creating a general journal for initial deposits, preparing an optional ledger, and compiling a trial balance. Dewi provides an example of three individuals—Ali, Deni, and Soleh—who each make different capital contributions to an online shop. The lesson demonstrates how to journal these deposits, prepare a trial balance, and create a balance sheet. By the end, viewers are encouraged to review and adapt the format to their own needs. The lesson is concluded with prayers for success.

Takeaways

• 😀 The video starts with a greeting and an opening prayer, establishing a welcoming and respectful atmosphere for the lesson.
• 😀 The lesson focuses on accounting for a firm established by individuals with no prior business experience.
• 😀 The first step in the accounting process is to create a general journal for each member's initial capital deposit.
• 😀 The second step is to create a ledger, although it's optional as the journal may be simple enough for trial balance preparation.
• 😀 Preparing a trial balance is the next step, which can be done by observing and summing up the entries in the general journal.
• 😀 Example provided: Ali, Deni, and Soleh start an online shop, contributing cash and assets as initial deposits.
• 😀 Mr. Ali’s capital deposit includes cash, land, and a building with reassessed values for land and building.
• 😀 Mr. Deni deposits cash and a vehicle, while no reassessment is done for these assets.
• 😀 Mr. Soleh's deposit consists of cash, inventory, and equipment, with no reassessment of these items either.
• 😀 After general journal entries, the trial balance is created by adding up the debits and credits for different accounts like cash, inventory, equipment, land, and buildings.
• 😀 The lesson concludes with advice on formatting the balance sheet in either a straightforward or skontro format for a clearer presentation of assets and liabilities.

Q & A

What is the main focus of the lesson in the video?

The main focus of the lesson is on accounting for the establishment of a firm where all members do not have a prior business. The steps for creating a general journal, ledger, and trial balance for the firm's initial capital deposits are discussed.

Why is it optional to create a ledger and trial balance in the accounting process?

The ledger and trial balance are optional because the general journal for initial capital deposits is usually simple, involving just basic capital entries. The trial balance can be prepared by observing and adding up the entries from the general journal, making the ledger unnecessary unless the user prefers to do it.

What does the general journal entry for Mr. Ali's capital deposit look like?

Mr. Ali's general journal entry includes a cash deposit of 20 million, a land deposit worth 14 million, and a building deposit worth 12,158,720, which are recorded after reassessment.

How is the reassessment of assets like land and building handled in the accounting entries?

The reassessment of assets such as land and buildings is recorded by updating their values based on the new reassessed prices. For example, Mr. Ali's land and building values were updated to 14 million and 12,158,720, respectively, after reassessment.

What type of capital did Mr. Deni contribute, and how is it recorded?

Mr. Deni contributed a cash deposit of 16 million and a vehicle worth 15 million. These amounts are recorded without any reassessment, as the values are directly entered as they are.

How is the capital contribution of Mr. Soleh recorded in the general journal?

Mr. Soleh’s capital contribution includes a cash deposit of 15 million, inventory of merchandise worth 20 million, and equipment worth 12,345,678, all of which are recorded at their original values without any reassessment.

What is the importance of the trial balance in this process?

The trial balance is used to ensure that the debits and credits from the general journal are equal. It is a tool for verifying that the initial accounting entries are accurate and balanced.

Can the balance sheet be presented in different formats?

Yes, the balance sheet can be presented in different formats. The video shows an initial balance sheet in a simple form, but it can also be displayed in a 'skontro' format, where assets are on the left side and liabilities are on the right side.

Why is it recommended to start with liquid assets in the trial balance?

Starting with liquid assets, such as cash, is recommended because they are the easiest to account for and are typically the first to be considered in the trial balance, providing a clear view of the firm's immediate financial situation.

What final step is mentioned in the video after preparing the trial balance?

After preparing the trial balance, the final step is to either present the balance sheet in a simple format or in a skontro form. The video suggests using the skontro format as a more attractive presentation for the firm's initial financial position.