Accounting is the process of recording, classifying, summarizing, processing and presenting data, transactions and events relating to the finances so that it can be used by people who use it easily understandable for a decision-making and other purposes.
Cost accounting is the process of tracking, recording, and analysis of the costs associated with the activities of an organization to produce goods or services. Cost is defined as the time and resources needed and according to the convention measured in units of currency. The use of the word when the load is already used up the cost of
Financial accounting is part of the accounting related to the preparation of financial statements for external parties, such as shareholders, creditors, suppliers, and government.
Accounting management is the discipline related to the use of accounting information by management and internal parties for purposes other product costing, planning, control and evaluation, and decision-making. The general instructional objectives of this course is expected to evaluate students and engineer the management accounting systems that match the operating conditions and organizational strategies.
The contents of financial statements
1. Profit and Loss Report
2. Statements of Changes in Equity
3. Balance Report
4. Statements of Cash Flows
5. Notes to the Financial Statements
Balance is the report that contains the assets, debts and capital of a company at a particular moment.
An income statement is a complete description and more details about the calculation of profit and loss
Costs are all in charge for products and services to be sold for revenue
Akuntansi adalah suatu proses mencatat, mengklasifikasi, meringkas, mengolah dan menyajikan data, transaksi serta kejadian yang berhubungan dengan keuangan sehingga dapat digunakan oleh orang yang menggunakannya dengan mudah dimengerti untuk pengambilan suatu keputusan serta tujuan lainnya.
Akuntansi biaya adalah proses pelacakan, pencatatan, dan analisa terhadap biaya-biaya yang berhubungan dengan aktivitas suatu organisasi untuk menghasilkan barang atau jasa. Biaya didefinisikan sebagai waktu dan sumber daya yang dibutuhkan dan menurut konvensi diukur dengan satuan mata uang. Penggunaan kata beban adalah pada saat biaya sudah habis terpakai
Akuntansi keuangan adalah bagian dari akuntansi yang berkaitan dengan penyiapan laporan keuangan untuk pihak luar, seperti pemegang saham, kreditor, pemasok, serta pemerintah.
Akuntansi manajemen adalah disiplin ilmu yang berkenaan dengan penggunaan informasi akuntansi oleh para manajemen dan pihak-pihak internal lainnya untuk keperluan penghitungan biaya produk, perencanaan, pengendalian dan evaluasi, serta pengambilan keputusan. Adapun tujuan instruksional umum dari mata kuliah ini adalah mahasiswa diharapkan dapat mengevaluasi dan merekayasa sistem akuntansi manajemen yang cocok dengan kondisi operasi dan strategi organisasi.
Isi laporan keuangan
1. Laporan Laba-Rugi
2. Laporan Perubahan Ekuitas
3. Laporan Neraca
4. Laporan Arus Kas
5. Catatan atas Laporan Keuangan
Neraca adalah laporan yang berisi harta, utang dan modal perusahaan pada suatu saat tertentu.
Laporan laba rugi ini adalah penjelasan lengkap dan lebih rinci tentang perhitungan laba rugi
Biaya adalah semua yang di bebankan kepada produk barang dan jasa yang akan dijual untuk mendapatkan revenue
Minggu, 24 Januari 2010
Income Statement
The Income Statement
The Income Statement is a formal financial statement that summarizes a company's operations (revenues and expenses) for a specific period of time usually a month or year. This statement is also called a Profit and Loss Statement or an Operating Statement.
A fiscal year is the period used for calculating annual (yearly) financial statements. While a large number of businesses use the calendar year (January-December) as their fiscal year, a business can elect to use any other twelve month period such as June-May as their fiscal year.
The categories and formats of the Income Statement also follow the rules known as Generally Accepted Accounting Principles (GAAP) and contains specific revenue and expense categories.
The following types of accounts are used to prepare the Income Statement.
The major sections of an income statement are the heading, the revenue section, the expense section, and the final calculation of a profit or loss. The heading should contain the name of the company, the title of the statement, and the period covered by the statement.
An Income Statement is just a formal summary of "Mom Capital's "Kids" Revenue and Expense.
Our Income Statement or what is sometimes also referred to as a Profit and Loss Statement was prepared for a service type of business. Businesses that are retailers, wholesalers, or manufacturers that sell products have a special section included in their income statement called Cost Of Goods Sold. This section computes the Cost Of The Goods Sold that were either purchased and sold or manufactured and sold. In retailing and wholesaling, computing the cost of goods sold during the accounting period involves beginning and ending inventories. In manufacturing it involves finished-goods inventories, raw materials inventories and goods-in-process inventories.
The elements of the report profit / loss is usually composed of
• Revenue from sales xxx
o Less Cost of sales (xxx)
• Profit / loss dirty xxx
o Reduced operating costs (xxx)
• Profit / loss surgery xxx
o Plus or minus income / other expenses xxx (+/-)
• Profit / loss before tax xxx
o Reduced tax costs (xxx)
• Profit / loss net xxx
Income Statement Example
The income statement reports a company's income or loss for a specific period. It lists revenues and subtracts from them the period's expenses. A positive balance results in an income and a negative balance indicates a loss. In the example below revenues of $6,000 minus expenses of $3,000 results in a net income of $3,000. This figure is used on the Statement of Owner's Equity.
Your Business Name
Income Statement
For Month Ended June 30, 2010
Revenues
Net sales $5,000.00
Rental revenue 1,000.00
Total revenues $6,000.00
Expenses
Wages expense $1,500.00
Cost of goods sold 1,000.00
Utilities expense 250.00
Supplies expense 250.00
Total operating expenses 3,000.00
Net income/loss $3,000.00
There are two formats commonly used to prepare income statements - the single-step and multiple-step. The example above is a single-step income statement. It consists of just two sections: revenues and expenses. Expenses are deducted from revenues in a single-step to find net income or loss.
In a multiple-step income statement, the results of transactions are shown in sections separating operating activities from non-operating activities. In addition, it classifies expenses by function. For example, selling expenses are shown separate from administrative expenses. If the company experienced extraordinary items or discontinued a segment of operations, they are also shown in different sections.
The Capital Statement
The next financial statement, the capital statement, is prepared to report all the changes in owner's equity that occurred over a period of time usually a month or year. The major sections of the statement are the heading, the owner's capital balance at the beginning of the period, the increases and decreases during the period , and the calculated ending balance.
What do you think affects Owner's Equity ? Of course revenue, expense, and draws and any capital contributed to the business by the owner. We learned earlier that the activities of the revenue and expense are summarized in the Income Statement. This net income or loss is presented on a line in the Capital Statement. All the owner withdraws (kid draws) is also presented on a line in the statement.
The capital statement serves as the bridge between the income statement and balance sheet. It uses the net income/loss from the income statement in addition to the owner's investments and withdrawal to determine the Owner's Capital balance shown on the balance sheet.
Let's illustrate this statement with a simple equation.
Ending Owner's Equity = Beginning Equity + Additional Capital Contributed + Profit or - Loss - Draws
How The Balance Sheet, Income Statement, and Capital Statement Are Related.
If you compare the owner's equity (owner's claim to assets) for two year end balance sheets, the difference (increase or decrease) is explained by the Income Statement and Capital Statement. Remember, revenues increase equity; capital contributed to the business increases equity; expenses decrease equity; and owner's draws decrease equity.
The Income Statement is a formal financial statement that summarizes a company's operations (revenues and expenses) for a specific period of time usually a month or year. This statement is also called a Profit and Loss Statement or an Operating Statement.
A fiscal year is the period used for calculating annual (yearly) financial statements. While a large number of businesses use the calendar year (January-December) as their fiscal year, a business can elect to use any other twelve month period such as June-May as their fiscal year.
The categories and formats of the Income Statement also follow the rules known as Generally Accepted Accounting Principles (GAAP) and contains specific revenue and expense categories.
The following types of accounts are used to prepare the Income Statement.
The major sections of an income statement are the heading, the revenue section, the expense section, and the final calculation of a profit or loss. The heading should contain the name of the company, the title of the statement, and the period covered by the statement.
An Income Statement is just a formal summary of "Mom Capital's "Kids" Revenue and Expense.
Our Income Statement or what is sometimes also referred to as a Profit and Loss Statement was prepared for a service type of business. Businesses that are retailers, wholesalers, or manufacturers that sell products have a special section included in their income statement called Cost Of Goods Sold. This section computes the Cost Of The Goods Sold that were either purchased and sold or manufactured and sold. In retailing and wholesaling, computing the cost of goods sold during the accounting period involves beginning and ending inventories. In manufacturing it involves finished-goods inventories, raw materials inventories and goods-in-process inventories.
The elements of the report profit / loss is usually composed of
• Revenue from sales xxx
o Less Cost of sales (xxx)
• Profit / loss dirty xxx
o Reduced operating costs (xxx)
• Profit / loss surgery xxx
o Plus or minus income / other expenses xxx (+/-)
• Profit / loss before tax xxx
o Reduced tax costs (xxx)
• Profit / loss net xxx
Income Statement Example
The income statement reports a company's income or loss for a specific period. It lists revenues and subtracts from them the period's expenses. A positive balance results in an income and a negative balance indicates a loss. In the example below revenues of $6,000 minus expenses of $3,000 results in a net income of $3,000. This figure is used on the Statement of Owner's Equity.
Your Business Name
Income Statement
For Month Ended June 30, 2010
Revenues
Net sales $5,000.00
Rental revenue 1,000.00
Total revenues $6,000.00
Expenses
Wages expense $1,500.00
Cost of goods sold 1,000.00
Utilities expense 250.00
Supplies expense 250.00
Total operating expenses 3,000.00
Net income/loss $3,000.00
There are two formats commonly used to prepare income statements - the single-step and multiple-step. The example above is a single-step income statement. It consists of just two sections: revenues and expenses. Expenses are deducted from revenues in a single-step to find net income or loss.
In a multiple-step income statement, the results of transactions are shown in sections separating operating activities from non-operating activities. In addition, it classifies expenses by function. For example, selling expenses are shown separate from administrative expenses. If the company experienced extraordinary items or discontinued a segment of operations, they are also shown in different sections.
The Capital Statement
The next financial statement, the capital statement, is prepared to report all the changes in owner's equity that occurred over a period of time usually a month or year. The major sections of the statement are the heading, the owner's capital balance at the beginning of the period, the increases and decreases during the period , and the calculated ending balance.
What do you think affects Owner's Equity ? Of course revenue, expense, and draws and any capital contributed to the business by the owner. We learned earlier that the activities of the revenue and expense are summarized in the Income Statement. This net income or loss is presented on a line in the Capital Statement. All the owner withdraws (kid draws) is also presented on a line in the statement.
The capital statement serves as the bridge between the income statement and balance sheet. It uses the net income/loss from the income statement in addition to the owner's investments and withdrawal to determine the Owner's Capital balance shown on the balance sheet.
Let's illustrate this statement with a simple equation.
Ending Owner's Equity = Beginning Equity + Additional Capital Contributed + Profit or - Loss - Draws
How The Balance Sheet, Income Statement, and Capital Statement Are Related.
If you compare the owner's equity (owner's claim to assets) for two year end balance sheets, the difference (increase or decrease) is explained by the Income Statement and Capital Statement. Remember, revenues increase equity; capital contributed to the business increases equity; expenses decrease equity; and owner's draws decrease equity.
tugas englis
Excercise 1
1. what is the basis preparation of the accounts ?
answer :
the basis preparation of the accounts is the accounts are prepared under the historical cost convention and comply with all applicable UK accounting standards.
2. what convention are the accounts prepared under ?
answer :
convention are the accounts prepared under are historical cost convention and comply with all applicable UK accounting standards
3. what is the historical cost convention ?
answer :
historical cost convention is the accounts incorporate the audited assets and liabilities of subsidiary companies and the groups’s share of associated companies for the year.
4. what is turnover ?
answer :
turnover is goods and services invoiced during the year to external customers and associated companies, excluding value added tax and other taxes, less trade discounts
5. what is exluded from turnover ?
answer :
excluded from turnover are value added tax and other taxes
6. how are exchange adjustments dealt with ?
answer :
exchange adjustments arising directly from the translation of balance sheet items are taken directly to reserves, all other exchange differences are included in the profit and loss account
7. how is depreciation normally applied ?
answer :
depreciation normally applied if calculated so as to write off the cost of fixed assets ( except freeholdand) evenly over their estimated useful lives. Estimated useful lives are reviewed periodically, taking into account commercial and technological obsolescene as well as normal wear and tear
8. How are tangible and intangible assets hendled ?
Answer :
Estimated useful life of more than 12 months. Such long – item assets will be tangible or intangible.
Excercise 2
Answer these questions in your own words
a) Why are the tax authorities interested in the accounts of a business ?
Answer :
Because the goverment taxes business profits and uses the proceeds to pay of free education, the national health servises, unemployement pay, old age pensions and national defense among other things
b) Who benefits when a business makes a profit ?
Answer :
Of course the companies and all labour, and goverment
c) Why is cash flow important to a business ?
Answer :
In other to the firm can be know how much money and payment in and out are vital to a business
d) How are credit ratings determined ?
Answer :
Specific credits limit will be allocated to each customer. Thus a new customer might be allowed to have an outstanding standard account for there months, who has been a satisfactory customer for more than year, has a limit or twicethat amount
e) What should a salesperson do before selling goods on credit ?
Answer :
Before any order is passed through to the dispatch deparment in the factory, it will be checked againts the customer and the credit rating, salesperson are not allowed to give customer credit when these limits would be exceeded, unless there is aspecial clearance from the sales manager
f) What does a credit control department do ?
Answer :
A credit control department to monitor the granting of credit and the collection of debts
g) How does factoring operate ?
Answer :
Where by specialist companies are approached with a view to their purchasing the book debts at a discount, they will collect the debts and keep any accounting records required
h) Why do you think a sales manager and a credit control manager might sometimes come into conflict ?
Answer :
I think nothing internal control and not join together for management
1. what is the basis preparation of the accounts ?
answer :
the basis preparation of the accounts is the accounts are prepared under the historical cost convention and comply with all applicable UK accounting standards.
2. what convention are the accounts prepared under ?
answer :
convention are the accounts prepared under are historical cost convention and comply with all applicable UK accounting standards
3. what is the historical cost convention ?
answer :
historical cost convention is the accounts incorporate the audited assets and liabilities of subsidiary companies and the groups’s share of associated companies for the year.
4. what is turnover ?
answer :
turnover is goods and services invoiced during the year to external customers and associated companies, excluding value added tax and other taxes, less trade discounts
5. what is exluded from turnover ?
answer :
excluded from turnover are value added tax and other taxes
6. how are exchange adjustments dealt with ?
answer :
exchange adjustments arising directly from the translation of balance sheet items are taken directly to reserves, all other exchange differences are included in the profit and loss account
7. how is depreciation normally applied ?
answer :
depreciation normally applied if calculated so as to write off the cost of fixed assets ( except freeholdand) evenly over their estimated useful lives. Estimated useful lives are reviewed periodically, taking into account commercial and technological obsolescene as well as normal wear and tear
8. How are tangible and intangible assets hendled ?
Answer :
Estimated useful life of more than 12 months. Such long – item assets will be tangible or intangible.
Excercise 2
Answer these questions in your own words
a) Why are the tax authorities interested in the accounts of a business ?
Answer :
Because the goverment taxes business profits and uses the proceeds to pay of free education, the national health servises, unemployement pay, old age pensions and national defense among other things
b) Who benefits when a business makes a profit ?
Answer :
Of course the companies and all labour, and goverment
c) Why is cash flow important to a business ?
Answer :
In other to the firm can be know how much money and payment in and out are vital to a business
d) How are credit ratings determined ?
Answer :
Specific credits limit will be allocated to each customer. Thus a new customer might be allowed to have an outstanding standard account for there months, who has been a satisfactory customer for more than year, has a limit or twicethat amount
e) What should a salesperson do before selling goods on credit ?
Answer :
Before any order is passed through to the dispatch deparment in the factory, it will be checked againts the customer and the credit rating, salesperson are not allowed to give customer credit when these limits would be exceeded, unless there is aspecial clearance from the sales manager
f) What does a credit control department do ?
Answer :
A credit control department to monitor the granting of credit and the collection of debts
g) How does factoring operate ?
Answer :
Where by specialist companies are approached with a view to their purchasing the book debts at a discount, they will collect the debts and keep any accounting records required
h) Why do you think a sales manager and a credit control manager might sometimes come into conflict ?
Answer :
I think nothing internal control and not join together for management
budget,englis
1. Congeniality of Budget
Congeniality of budget is an compiled plan systematically, covering entire/all activity of company, expressed in unit (monetary unity) and shall be in effect for the period of certain (periode) to come ( Munandar, 1986)
coherent element at budget
a. Plan
b. Covering entire/all activity of company
c. Expressed in unit (set of) monetary
d. A given time period to come
2. Relate to duration, budget recognized with
a. strategic budget
budget applying to long meter / more than 1 accounting period/ 1 year
b. Tactical budget
budget applying to short-range. made arrangements for Budget 1 accounting period (one year full) of named by Periodic budget ( periodikal of budget), while made arrangements for by budget is duration less than one accounting period for example meter three monthly, and part of it conceived of by budget in phases (budget continous)
3. Factor influencing accuracy of determination of duration go into effect it of budget is
a. Wide of market
b. Company position in emulation
c. yielded Type Product (elastic and in-elastis, consumer appetite age)
d. Available of information and data (blessing with agreing of budget
e. Situation of economics in general. (monetary crisis case)
4. Usefulness of budget
a. as line item
b. as a means of job/activity coordination
c. as a means of observation of job/activity / measuring rod
5. Factor influencing compilation of budget
a. factor of Interen
such with factor of intern is data, experience and information which there are in company alone. Which can in the form of: Sale of year - last year, policy of company related to problem of price sell, capacities produce etc
b. Factor of Ekstern
Factor of Ekstern cover, data, experience and information which there are outside company, but owning influence to life of company. With can in the form of situation of emulation, mount growth of resident, mount production of society, education of society, national economy, various policy of government etc.
6. Relation/Link among/between budget with Accountancy
Accountancy present very useful historical data to count/calculate (preparing) to be poured in budget, waiting for will be made as line item in the future. Hereinafter accountancy will do/conduct record-keeping systematically and regular about
execution of that budget later, day after day, thereby accountancy can present data realize execution of budget completely
So that by comparing (among) accountancy note and budget can know by do company have process executing work efficiently or in-efisisen, effective or inefektif, etc, Therefore all record-keeping technique and all systematic way weared in accountancy have to be is same and in line with technique and also systematic way weared in budget
7. Content and Procedure Compilation of Budget and Factor
Budget is result of job/activity (out-put) most off all in the form of valuations to be executed in in the future, which is poured in an compiled article copy regularly and is systematic
8. Process Activity which come within in Budgeting
a. Data collecting and needed to information compile budget
b. Processing and analysing of the information and data to perform a valuations in order to compiling budget
c. Compiling budget and present regularly and is systematic
d. Coordination execution of budget
e. Processing and analysing of the data to perform interpretation and obtain;get conclusion, in order to performing assessment (evaluationi) to job/activity which have been executed and also compile policys as follow-up ( follow-up) of conclusions
9. Content of Budget
Budget have ought to include;cover entire/all activity of company, so that function of budget really can walk. Budget which the totally in naming Comprehensive budget (Comphrehensive Budget).
10. Content of Comphrehensive Budget, marginally consist of
a. budget forecasting
b. variable of budget (containing about rate of change of expense of or storey;level of variabilitas
c. analyzing statistic and ministrant mathematics
d. report of budget : representing report realize execution of budget provided with various comparison analysis among budget with its realization , so that can know by efficiencys and also deviations that happened, so that can be analysed and pulled by conclusion
11. Budget of Comprehensive and of Parsial
Budget of Comprehensive represent budget with scope which is totally. Activity which come within in budget of comprehensive include ;cover entire/all good corporate activity in the field of marketing, produce, administration and finance
completely budget of comprehensive consist of:
• Plan Substantive
At plan substantive contain the Target of company public, special target of company, company strategy, assumptions.
• Plan Financial
Long-Range Budget : covering sale, selling expense, capital, fund flow, and requirement of labour
Annual budget :
1. Budget Operational :
a. Budget profit & lossy
b. Ministrant Budget [of] balance
o Sales budget
o Production budget
o Manufacturing budget
o Budget Sale
2. Monetary budget
a. Balance sheet budget
b. Ministrant Budget [of] balance
o Cash budget
o Budget Receivable
o Budget Supply
o Budget Change of plant asset
o Debt budget
o Budget Addition of capital
c. Variable budget
d. Statistical Budget of assistant
e. Internal Report
Budget of Parsial. Budget of Parsial represent compiled budget with limited scope or in narrow ;tight scope. For example company only compiling just production budget, just finance or sale. In budget of parsial the each shares compile budget by self, so that the plan compiled is not inwrought, compared to budget of comprehensive budget of parsial easier compiled [by] because not yet so complex.
Congeniality of budget is an compiled plan systematically, covering entire/all activity of company, expressed in unit (monetary unity) and shall be in effect for the period of certain (periode) to come ( Munandar, 1986)
coherent element at budget
a. Plan
b. Covering entire/all activity of company
c. Expressed in unit (set of) monetary
d. A given time period to come
2. Relate to duration, budget recognized with
a. strategic budget
budget applying to long meter / more than 1 accounting period/ 1 year
b. Tactical budget
budget applying to short-range. made arrangements for Budget 1 accounting period (one year full) of named by Periodic budget ( periodikal of budget), while made arrangements for by budget is duration less than one accounting period for example meter three monthly, and part of it conceived of by budget in phases (budget continous)
3. Factor influencing accuracy of determination of duration go into effect it of budget is
a. Wide of market
b. Company position in emulation
c. yielded Type Product (elastic and in-elastis, consumer appetite age)
d. Available of information and data (blessing with agreing of budget
e. Situation of economics in general. (monetary crisis case)
4. Usefulness of budget
a. as line item
b. as a means of job/activity coordination
c. as a means of observation of job/activity / measuring rod
5. Factor influencing compilation of budget
a. factor of Interen
such with factor of intern is data, experience and information which there are in company alone. Which can in the form of: Sale of year - last year, policy of company related to problem of price sell, capacities produce etc
b. Factor of Ekstern
Factor of Ekstern cover, data, experience and information which there are outside company, but owning influence to life of company. With can in the form of situation of emulation, mount growth of resident, mount production of society, education of society, national economy, various policy of government etc.
6. Relation/Link among/between budget with Accountancy
Accountancy present very useful historical data to count/calculate (preparing) to be poured in budget, waiting for will be made as line item in the future. Hereinafter accountancy will do/conduct record-keeping systematically and regular about
execution of that budget later, day after day, thereby accountancy can present data realize execution of budget completely
So that by comparing (among) accountancy note and budget can know by do company have process executing work efficiently or in-efisisen, effective or inefektif, etc, Therefore all record-keeping technique and all systematic way weared in accountancy have to be is same and in line with technique and also systematic way weared in budget
7. Content and Procedure Compilation of Budget and Factor
Budget is result of job/activity (out-put) most off all in the form of valuations to be executed in in the future, which is poured in an compiled article copy regularly and is systematic
8. Process Activity which come within in Budgeting
a. Data collecting and needed to information compile budget
b. Processing and analysing of the information and data to perform a valuations in order to compiling budget
c. Compiling budget and present regularly and is systematic
d. Coordination execution of budget
e. Processing and analysing of the data to perform interpretation and obtain;get conclusion, in order to performing assessment (evaluationi) to job/activity which have been executed and also compile policys as follow-up ( follow-up) of conclusions
9. Content of Budget
Budget have ought to include;cover entire/all activity of company, so that function of budget really can walk. Budget which the totally in naming Comprehensive budget (Comphrehensive Budget).
10. Content of Comphrehensive Budget, marginally consist of
a. budget forecasting
b. variable of budget (containing about rate of change of expense of or storey;level of variabilitas
c. analyzing statistic and ministrant mathematics
d. report of budget : representing report realize execution of budget provided with various comparison analysis among budget with its realization , so that can know by efficiencys and also deviations that happened, so that can be analysed and pulled by conclusion
11. Budget of Comprehensive and of Parsial
Budget of Comprehensive represent budget with scope which is totally. Activity which come within in budget of comprehensive include ;cover entire/all good corporate activity in the field of marketing, produce, administration and finance
completely budget of comprehensive consist of:
• Plan Substantive
At plan substantive contain the Target of company public, special target of company, company strategy, assumptions.
• Plan Financial
Long-Range Budget : covering sale, selling expense, capital, fund flow, and requirement of labour
Annual budget :
1. Budget Operational :
a. Budget profit & lossy
b. Ministrant Budget [of] balance
o Sales budget
o Production budget
o Manufacturing budget
o Budget Sale
2. Monetary budget
a. Balance sheet budget
b. Ministrant Budget [of] balance
o Cash budget
o Budget Receivable
o Budget Supply
o Budget Change of plant asset
o Debt budget
o Budget Addition of capital
c. Variable budget
d. Statistical Budget of assistant
e. Internal Report
Budget of Parsial. Budget of Parsial represent compiled budget with limited scope or in narrow ;tight scope. For example company only compiling just production budget, just finance or sale. In budget of parsial the each shares compile budget by self, so that the plan compiled is not inwrought, compared to budget of comprehensive budget of parsial easier compiled [by] because not yet so complex.
Kamis, 21 Januari 2010
istilah englis
Vocab
Credit Sales is sales the goods with credit terms from the seller or creditors
Penjualan kredit adalah suatu penjualan barang dengan tenggang waktu kredit dari penjual atau orang yang memberi kredit.
Customer credit is the person who can receive products when they are ordered and pay for them later
Pelanggan kredit adalah seseorang yang menerima produk ketika mereka memesan dan membayarnya kemudian.
2/10,n/30 this mean that customers that are expected to pay full amount within 30 days, but if a customer pays the invoices in 10 days or less, they can take 2 percent discount
2/10, n/30, artinya bahwa pelanggan diharapkan membayar keseluruhan tagihan dalam waktu 30 hari, tapi jika pelanggan membayar tagihan dalam waktu 10 hari atau kurang, mereka akan mendapatkan potongan 2 persen
payment receipt voucher is document show that money was received from customer for invoices
voucher pembayaran adalah berkas atau surat yang menunjukkan bahwa uang telah diterima dari pelanggan lewat faktur
credit limit is the most that customers can owe and still buy from the company
batas kredit adalah keadaan dimana pelanggan dapat membeli dari perusahaan
cash on delivery is the order can be shipped only if cash is paid when the products are delivered
Cash On Delivery adalah pemesanan baru bisa dikirimkan apabila pelanggan telah melunasinya ketika produk telah dikirim
credit application is a new credit customer has to fill out a special form
aplikasi kredit adalah special formulir dari pelanggan baru
credit references are a customer gives information about bank accounts and other places where the customer already has credit
referensi kredit adalah seorang pelanggan memberikan informasi tentang saldo bank dan tempat lain dimana pelanggan siap untuk berhutang
payment history records are the record of payment was receipt voucher
rekaman sejarah pembayaran adalah rekaman pembayaran yang telah diterima lewat faktur
bank account is information about how much money the customer has in the bank
akun bank adalah informasi tentang berapa banyak uang yang dimiliki oleh nasabah pada saat itu
terms of payment is the limit payment
jangka waktu pembayaran adalah batas waktu pembayaran
Business Document
Business Document is a leading global provider of Document Management Solutions that enable companies to manage their Document Life Cycle with greater ease and efficiency.
Sold through our Business Partners or combined with vertical or business solutions (CRM, Financial, Insurance, Mutual and Healthcare) BDoc Interactive provides the perfect software to improve performance of end users and the relationships with their customers
Abstract: Business document management software system(s), what are they, is there any way to improve them, and do they need improving and what document management software is there? At the moment, business document management can be a tricky situation, even the seeming simple task of converting from one type of document to another can have quite unexpected results.
1. What is a business document management system?
A business document management system is a system that manages the documents that are created when people assist and co-operate with colleagues and other contacts to further a particular aspect of the business that they share. This covers both the situations when there is one main creator, or many creators of the document.
What if you could manage and keep track of all the changes to a document (any kind of document, not just word processor files), without mandating that everyone use the same software (especially important if you collaborate with other businesses or even just people out side your business).
You would be able collaborate with anyone, at anytime with all changes and versions kept up to date automatically. Furthermore, all changes could be traced back to whom made them, to which document and when. All old versions of documents would be available for you to check the information that is present in later versions
sample Business Letters are listed in Alphabetical Order
1. 10-Day Notice Before Collections on Delinquent Account
2. 30-Day Notice to Quit
3. Acceptance of Counter Proposal
4. Acceptance of Order With Delivery in Lots
5. Acceptance of Purchase Security Agreement
6. Acceptance of Resignation
7. Acknowledged Receipt of Goods
8. Acknowledged Resignation
9. Acknowledgement and Acceptance of Order
10. Acknowledgement from Publisher, Comments Referred to Author
11. Acknowledgement of Application
12. Acknowledgement of Cancellation of Backorder
13. Acknowledgement of Change in Meeting Date
14. Acknowledgement of Customer Praise of Employee
15. Acknowledgement of Letter
16. Acknowledgement of Merchandise Returned for Repair
17. Acknowledgement of Modified Terms
18. Acknowledgement of Notification of Lease Transfer
19. Acknowledgement of Receipt (Documents)
20. Acknowledgement of Receipt of Estimate
21. Acknowledgement of Request for Bid, Confirmation of Deadline
22. Acknowledgement of Unsolicited Idea
23. Acknowledgement of Warranty and Instruction for Product Return
24. Acknowledgment of Correspondence Indicating Postal Delay
25. Advance Notice of Out of Business Sale
26. Affidavit for Lost, Stolen, Destroyed Stock Certificate
27. Affidavit of No Lien
28. Agreement to Compromise Debt
29. Agreement to Extend Debt Payment
30. Amendment to Lease
31. Announcement of Additional Location
32. Announcement of Business Name Change
33. Announcement of Catalog Price Reductions
34. Announcement of Change of Address
35. Announcement of Change of Address for Billing
36. Announcement of Clearance Sale
37. Announcement of Free Delivery Limitations Change
38. Announcement of New Area Representative
39. Announcement of New Area Representative Visit
40. Announcement of New Business Opening
41. Announcement of New Discount
42. Announcement of New Pricing Policy
43. Announcement of New Shipment Arrival
44. Announcement of Partnership Buyout
45. Announcement of Price Increase
46. Announcement of Price Reduction
47. Announcement of Special Discount Offer
48. Apology & Proposal on Overshipped Merchandise
49. Apology After Cancellation of Order
50. Apology and Replacement of Damaged Goods
51. Apology and Request for Extension of Time to Deliver Goods
52. Apology and Tender of Compensation
53. Apology for Accounting Errors and Past Due Notices
54. Apology for Delay of Refund
55. Apology for Delayed Response & Request for Meeting
56. Apology for Not Crediting Payment
57. Apology for Not Crediting Payment from Prompt Payer
58. Apology for Overshipment
59. Apology for Poor Service Rating on Customer Questionnaire
60. Apology to Customer for Accounting Error
61. Apology to Receiver of NSF Check
62. Application for License
63. Appointment for Employment Interview and Testing
64. Appointment for Testing
65. Assignment
66. Assignment and Transfer of Stock Certificate
67. Assignment of a Claim for Damages
68. Assignment of Accounts Receivable (With Non-Recourse)
69. Assignment of Accounts Receivable (With Recourse)
70. Assignment of Contract
71. Assignment of Copyright
72. Assignment of Deed of Trust
73. Assignment of Income
74. Assignment of Lease
75. Assignment of Lease
76. Assignment of Lien
77. Assignment of Literary Property
78. Assignment of Security Interest
79. Assignment of Trademark
80. Assignment of Trademark
81. Authorization
82. Authorization to Direct Bill for Corporate Guest
83. Bid for the Purchase of Real Property (Probate)
84. Bill of Sale
85. Bill of Sale (with Warranty of Title)
86. Business Credit Application
87. Business Credit Application Form
88. Certificate of Abandonment of Fictitious Business Name
89. Certificate of Installation, Leased Equipment
90. Certification of Satisfaction of Lien
91. Change of Address Awaiting Refund
92. Charge Account Credit Limit Raise Notification
93. Charge Account Terms and Conditions Form
94. Charge Back Application of Discount on Delayed Shipment
95. Collateral Decision, Request for Preparation of Loan Documents
96. Collections Follow-Up on Release of Pending Order
97. Collections Report on Current Status of Debt
98. Commendation
99. Commendation and Refusal of Request for Raise
100. Commercial Account Analysis Form
101. Commitment Form (Advertising)
102. Company Bonus Letter
103. Company Credit Account Approval Letter
104. Company Credit Account Denial for Unfavorable Report
105. Company Credit Account Denial Letter
106. Complimentary Letter to Employee on Handling of Difficulty
107. Complimentary Letter to Employee on Handling of Emergency
108. Complimentary Letter to Hotel
109. Complimentary Letter with Individual Commendation
110. Confidential Information Agreement
111. Confidentiality Agreement Between Firms
112. Confirmation of Acceptance of Employee Suggestion
113. Confirmation of Extension of Payment Date
114. Confirmation of Interview Appointment
115. Confirmation of Purchase Agreement
116. Confirmation of Telephone Report of Problem
117. Confirmation of Verbal Order
118. Congratulations on a Job Well Done
119. Congratulations on Employee on 5-Year Anniversary
120. Congratulations on Expansion
121. Congratulations on Formation of New Company
122. Congratulations on Increased Sales
123. Congratulations on Outstanding Achievement
124. Congratulations on Promotion 1
125. Congratulations on Promotion 2
126. Congratulations to New Business
127. Congratulations to New Owners
128. Consignment Agreement
129. Consignment Letter
130. Consumer Credit Application
131. Consumer Credit Application Form
132. Contract 1, Goods
133. Contract 2, Goods
134. Contract Proposal for Services
135. Conversion of Open Account to C.O.D.
136. Correction of Deposition
137. Corrections to Derogatory Credit Report
138. Cover Letter for Loan Book
139. Cover Letter in Response to Catalog Request
140. Cover Letter, Product Literature in Response to Phone Inquiry
141. Cover Letter, Renewed Charge Card
142. Credit Dept Report to Collections on Past Due Account
143. Credit Extension to Past Due Preferred Customer
144. Customer Incentive Program Announcement
145. Customer New Charge Card Cover Letter
146. Customer Revival, Auto Mechanic
147. Customer Revival, Preferred Customer Private Sale
148. Customer Revival, Product Sales
149. Customer Revival, Small Shop
150. Customer Service Request Form
Sold through our Business Partners or combined with vertical or business solutions (CRM, Financial, Insurance, Mutual and Healthcare) BDoc Interactive provides the perfect software to improve performance of end users and the relationships with their customers
Abstract: Business document management software system(s), what are they, is there any way to improve them, and do they need improving and what document management software is there? At the moment, business document management can be a tricky situation, even the seeming simple task of converting from one type of document to another can have quite unexpected results.
1. What is a business document management system?
A business document management system is a system that manages the documents that are created when people assist and co-operate with colleagues and other contacts to further a particular aspect of the business that they share. This covers both the situations when there is one main creator, or many creators of the document.
What if you could manage and keep track of all the changes to a document (any kind of document, not just word processor files), without mandating that everyone use the same software (especially important if you collaborate with other businesses or even just people out side your business).
You would be able collaborate with anyone, at anytime with all changes and versions kept up to date automatically. Furthermore, all changes could be traced back to whom made them, to which document and when. All old versions of documents would be available for you to check the information that is present in later versions
sample Business Letters are listed in Alphabetical Order
1. 10-Day Notice Before Collections on Delinquent Account
2. 30-Day Notice to Quit
3. Acceptance of Counter Proposal
4. Acceptance of Order With Delivery in Lots
5. Acceptance of Purchase Security Agreement
6. Acceptance of Resignation
7. Acknowledged Receipt of Goods
8. Acknowledged Resignation
9. Acknowledgement and Acceptance of Order
10. Acknowledgement from Publisher, Comments Referred to Author
11. Acknowledgement of Application
12. Acknowledgement of Cancellation of Backorder
13. Acknowledgement of Change in Meeting Date
14. Acknowledgement of Customer Praise of Employee
15. Acknowledgement of Letter
16. Acknowledgement of Merchandise Returned for Repair
17. Acknowledgement of Modified Terms
18. Acknowledgement of Notification of Lease Transfer
19. Acknowledgement of Receipt (Documents)
20. Acknowledgement of Receipt of Estimate
21. Acknowledgement of Request for Bid, Confirmation of Deadline
22. Acknowledgement of Unsolicited Idea
23. Acknowledgement of Warranty and Instruction for Product Return
24. Acknowledgment of Correspondence Indicating Postal Delay
25. Advance Notice of Out of Business Sale
26. Affidavit for Lost, Stolen, Destroyed Stock Certificate
27. Affidavit of No Lien
28. Agreement to Compromise Debt
29. Agreement to Extend Debt Payment
30. Amendment to Lease
31. Announcement of Additional Location
32. Announcement of Business Name Change
33. Announcement of Catalog Price Reductions
34. Announcement of Change of Address
35. Announcement of Change of Address for Billing
36. Announcement of Clearance Sale
37. Announcement of Free Delivery Limitations Change
38. Announcement of New Area Representative
39. Announcement of New Area Representative Visit
40. Announcement of New Business Opening
41. Announcement of New Discount
42. Announcement of New Pricing Policy
43. Announcement of New Shipment Arrival
44. Announcement of Partnership Buyout
45. Announcement of Price Increase
46. Announcement of Price Reduction
47. Announcement of Special Discount Offer
48. Apology & Proposal on Overshipped Merchandise
49. Apology After Cancellation of Order
50. Apology and Replacement of Damaged Goods
51. Apology and Request for Extension of Time to Deliver Goods
52. Apology and Tender of Compensation
53. Apology for Accounting Errors and Past Due Notices
54. Apology for Delay of Refund
55. Apology for Delayed Response & Request for Meeting
56. Apology for Not Crediting Payment
57. Apology for Not Crediting Payment from Prompt Payer
58. Apology for Overshipment
59. Apology for Poor Service Rating on Customer Questionnaire
60. Apology to Customer for Accounting Error
61. Apology to Receiver of NSF Check
62. Application for License
63. Appointment for Employment Interview and Testing
64. Appointment for Testing
65. Assignment
66. Assignment and Transfer of Stock Certificate
67. Assignment of a Claim for Damages
68. Assignment of Accounts Receivable (With Non-Recourse)
69. Assignment of Accounts Receivable (With Recourse)
70. Assignment of Contract
71. Assignment of Copyright
72. Assignment of Deed of Trust
73. Assignment of Income
74. Assignment of Lease
75. Assignment of Lease
76. Assignment of Lien
77. Assignment of Literary Property
78. Assignment of Security Interest
79. Assignment of Trademark
80. Assignment of Trademark
81. Authorization
82. Authorization to Direct Bill for Corporate Guest
83. Bid for the Purchase of Real Property (Probate)
84. Bill of Sale
85. Bill of Sale (with Warranty of Title)
86. Business Credit Application
87. Business Credit Application Form
88. Certificate of Abandonment of Fictitious Business Name
89. Certificate of Installation, Leased Equipment
90. Certification of Satisfaction of Lien
91. Change of Address Awaiting Refund
92. Charge Account Credit Limit Raise Notification
93. Charge Account Terms and Conditions Form
94. Charge Back Application of Discount on Delayed Shipment
95. Collateral Decision, Request for Preparation of Loan Documents
96. Collections Follow-Up on Release of Pending Order
97. Collections Report on Current Status of Debt
98. Commendation
99. Commendation and Refusal of Request for Raise
100. Commercial Account Analysis Form
101. Commitment Form (Advertising)
102. Company Bonus Letter
103. Company Credit Account Approval Letter
104. Company Credit Account Denial for Unfavorable Report
105. Company Credit Account Denial Letter
106. Complimentary Letter to Employee on Handling of Difficulty
107. Complimentary Letter to Employee on Handling of Emergency
108. Complimentary Letter to Hotel
109. Complimentary Letter with Individual Commendation
110. Confidential Information Agreement
111. Confidentiality Agreement Between Firms
112. Confirmation of Acceptance of Employee Suggestion
113. Confirmation of Extension of Payment Date
114. Confirmation of Interview Appointment
115. Confirmation of Purchase Agreement
116. Confirmation of Telephone Report of Problem
117. Confirmation of Verbal Order
118. Congratulations on a Job Well Done
119. Congratulations on Employee on 5-Year Anniversary
120. Congratulations on Expansion
121. Congratulations on Formation of New Company
122. Congratulations on Increased Sales
123. Congratulations on Outstanding Achievement
124. Congratulations on Promotion 1
125. Congratulations on Promotion 2
126. Congratulations to New Business
127. Congratulations to New Owners
128. Consignment Agreement
129. Consignment Letter
130. Consumer Credit Application
131. Consumer Credit Application Form
132. Contract 1, Goods
133. Contract 2, Goods
134. Contract Proposal for Services
135. Conversion of Open Account to C.O.D.
136. Correction of Deposition
137. Corrections to Derogatory Credit Report
138. Cover Letter for Loan Book
139. Cover Letter in Response to Catalog Request
140. Cover Letter, Product Literature in Response to Phone Inquiry
141. Cover Letter, Renewed Charge Card
142. Credit Dept Report to Collections on Past Due Account
143. Credit Extension to Past Due Preferred Customer
144. Customer Incentive Program Announcement
145. Customer New Charge Card Cover Letter
146. Customer Revival, Auto Mechanic
147. Customer Revival, Preferred Customer Private Sale
148. Customer Revival, Product Sales
149. Customer Revival, Small Shop
150. Customer Service Request Form
COST ACCOUNTING AND SOME ELEMENTARY CONGENIALITY COST ACCOUNTIN
COST ACCOUNTING
AND
SOME ELEMENTARY CONGENIALITY
COST ACCOUNTIN
Cost accounting is accounting talking about fundamental price pixing from something product produced ( or sold in market), good to fulfilling order from orderer and also to become the merchanidise stock to be sold.
Accounting in general is represent the record-keeping process, classification, summarizing and presentation in the way of is certain of finance transaction that happened in other;dissimilar company or organisation and interpretation to its result. While expense in wide congeniality represent the sacrifice which have been happened or possibly will be happened to reach specific-purpose.
Target of cost accounting is to present the information of production cost from a company, on that account hence cost accounting earn given by congeniality as record-keeping process, classification, summarizing and expense presentation in order to production of certain service or goods in the way of and also interpretation to its result.
Oftentimes expense congeniality blurred with the cost of good sold congeniality, but in fact the mentioned have the difference and equation. In cost accounting, expense represent all is happened the expenditure ( expired) used in yielded production process. All expense that happened ( the expired) form a cost of good sold which is if divided with the product amount yielded or product ordered yield the cost of good sold of product of per unit. In wide mean, cost of good sold can mean as part of acquirement price of an asset delayed by its encumbering in the future.
Cost accounting in its target is broader, beside for the gathering of expense reporting and also for the planning, operation and decision making by management. On the score of that's at] its last growth is cost accounting its focus change over from simply fundamental price pixing of goods or service produced to importance for the financial control.
Application conception the cost accounting also now have extended from simply fundamental price pixing of production bringing conotation just to part of production with the its production activity to all activity in company which is concerning expense of like selling expense, general and administration expense and others.
EXPENSE CLASIFICATION
Final purpose of cost accounting is provide the information of about expense for the management of utilize to assist the them in managing company or its department. Management in managing company or its department need the accurate expense data. accurate expense enable its determinable is cost of good sold of product accurately and precisely. To determine the cost of good sold accurately hence expense require to be classified detachable so that between which production cost and which also which is non production cost.
Correct expense classification is by using concept " diffrent costs for diffrent purposes", which intended to that expense classified by on the basis of use target from the expense data. Expense classification for example is :
1. Pursuant to relation with the product, expense classified by for :
a. Production costs
Namely direct coresponding costs with the production from a product and will be brought into contact with the revenue in which period of that product is sold. Before sold saleable, production cost considered as by supplies. This expense is consisted of the: permanent material cost, direct labor cost and factory overhead cost.
Production cost consisted of the permanent material cost, labour, and divisible cost overhead again into two category namely prima cost consisted of by the material cost and labour, and conversion cost namely labour cost and factory overhead cost. Prima cost is direct coresponding cost with the production while conversion cost is cost which is needed to process the raw material become the product finish.
b. Periodic costs
Namely more costs relate to the time compared to from unit produced. All this expense is charged upon by production in which period of the cost happened. This periodical cost named also commercial cost. Follow the example of from this cost is: general and administration cost, marketing cost. Special of this marketing cost, accountant is not consistent do it, like advertising cost is often delayed by its encumbering because still be assumed useful to get the advantage in the future.
2. Pursuant to period accounting, expense classified by for :
a. Capital expenditure
Namely costs released which its benefit is enjoyed by more than one accounting period (cost one year). This expenditure will form the "cost" (cost of good sold). Follow the example of this cost: cost of building repair which is big relative which its benefit more than one year.
b. Production expenditure
Namely costs released which useful only in one accounting period (less or equal to one year). This expenditure will become "expense" in moment period of the happening of that cost.
3. Pursuant to its relation with the volume produce/company activity, expense classified by for :
a. Variable costs
Namely costs which always change by proporsional as according to comparison of especial activity company. Example volume of this expense: permanent material cost, direct labor cost, some of cost overhead of like electrics cost, gas and water paid by as according to usage, depreciation calculated by on the basis of unit produce (set of unit output).
b. Semivariabel costs
Namely expense which always change but its change is ill assorted with the activity change/company volume. Follow the example of this cost: employ the salesman/salesgirl which its system of pay with the regular salary certain percentage plus from sale, cost repair and conservancy and others. This cost will fixed its amount in certain range.
c. Fixed costs
Namely big cost minimize that is not influenced by big minimize of volume of company activity. Follow the example: depreciation cost that is calculated with the straight line method, fee which remain to for a few specified period.
4. Pursuant to in its relation for the purpose of observation, expense classified by for :
a. Standard costs
Namely expense which have been determined beforehand (estimated will be happened), and in the event of deviation to its, hence this standard cost assumed by correctness.
b. Valuation costs
Namely cost appraised beforehand (estimated will be happened), and in the event of deviation to its, hence assumed correct is real cost.
c. Real costs
Namely costs which is seriously happened or burdensome cost.
5. Pursuant to in its relation departmentally produce, expense classified by for :
a. Departmental costs produce
Namely cost which is is imposed on to be reckoned at shares/department which directly handle the goods making. Follow the example of this cost: permanent material cost of department produce X.
b. Ministrant departmental costs
Namely cost which is is charged against by a department providing facility/giving service to departmental other;dissimilar (departmentally produce or other ministrant department). Follow the example: departmental salary cost of electrics assistant.
c. Departmental direct cost
Namely direct costs became of by every department.
d. Departmental indirect costs
Namely costs reckoned to a department because the department use the departmental facility other;dissimilar.
6. Pursuant to in its relation with the function of exist in company, expense consisted of :
a. Production costs
Namely total cost raw material, labour cost and factory overhead cost in order to producing product.
b. Marketing costs
Namely cost released in order to marketing yielded product. Taking example: advertising cost, employ the seller and others.
c. General and administration costs
Namely cost released in order to instructing, controling and operate company. For example: salary cost board of directors, letter cost, phone and others.
d. Finance costs
Namely cost released in order to getting fund to operate for the company. For example: interest cost
COST DATA BENEFIT
Cost needed by as according to wanted or clasification faction, is later then presented and analysed, will very be benefit to management. Cost data will be able to be exploited by management to various target.
Benefit from cost data for example :
1. For the purpose of observation
2. Assisting in pricing sell
3. To count the periodical profit loss
4. For the financial control
5. For the decision making
AND
SOME ELEMENTARY CONGENIALITY
COST ACCOUNTIN
Cost accounting is accounting talking about fundamental price pixing from something product produced ( or sold in market), good to fulfilling order from orderer and also to become the merchanidise stock to be sold.
Accounting in general is represent the record-keeping process, classification, summarizing and presentation in the way of is certain of finance transaction that happened in other;dissimilar company or organisation and interpretation to its result. While expense in wide congeniality represent the sacrifice which have been happened or possibly will be happened to reach specific-purpose.
Target of cost accounting is to present the information of production cost from a company, on that account hence cost accounting earn given by congeniality as record-keeping process, classification, summarizing and expense presentation in order to production of certain service or goods in the way of and also interpretation to its result.
Oftentimes expense congeniality blurred with the cost of good sold congeniality, but in fact the mentioned have the difference and equation. In cost accounting, expense represent all is happened the expenditure ( expired) used in yielded production process. All expense that happened ( the expired) form a cost of good sold which is if divided with the product amount yielded or product ordered yield the cost of good sold of product of per unit. In wide mean, cost of good sold can mean as part of acquirement price of an asset delayed by its encumbering in the future.
Cost accounting in its target is broader, beside for the gathering of expense reporting and also for the planning, operation and decision making by management. On the score of that's at] its last growth is cost accounting its focus change over from simply fundamental price pixing of goods or service produced to importance for the financial control.
Application conception the cost accounting also now have extended from simply fundamental price pixing of production bringing conotation just to part of production with the its production activity to all activity in company which is concerning expense of like selling expense, general and administration expense and others.
EXPENSE CLASIFICATION
Final purpose of cost accounting is provide the information of about expense for the management of utilize to assist the them in managing company or its department. Management in managing company or its department need the accurate expense data. accurate expense enable its determinable is cost of good sold of product accurately and precisely. To determine the cost of good sold accurately hence expense require to be classified detachable so that between which production cost and which also which is non production cost.
Correct expense classification is by using concept " diffrent costs for diffrent purposes", which intended to that expense classified by on the basis of use target from the expense data. Expense classification for example is :
1. Pursuant to relation with the product, expense classified by for :
a. Production costs
Namely direct coresponding costs with the production from a product and will be brought into contact with the revenue in which period of that product is sold. Before sold saleable, production cost considered as by supplies. This expense is consisted of the: permanent material cost, direct labor cost and factory overhead cost.
Production cost consisted of the permanent material cost, labour, and divisible cost overhead again into two category namely prima cost consisted of by the material cost and labour, and conversion cost namely labour cost and factory overhead cost. Prima cost is direct coresponding cost with the production while conversion cost is cost which is needed to process the raw material become the product finish.
b. Periodic costs
Namely more costs relate to the time compared to from unit produced. All this expense is charged upon by production in which period of the cost happened. This periodical cost named also commercial cost. Follow the example of from this cost is: general and administration cost, marketing cost. Special of this marketing cost, accountant is not consistent do it, like advertising cost is often delayed by its encumbering because still be assumed useful to get the advantage in the future.
2. Pursuant to period accounting, expense classified by for :
a. Capital expenditure
Namely costs released which its benefit is enjoyed by more than one accounting period (cost one year). This expenditure will form the "cost" (cost of good sold). Follow the example of this cost: cost of building repair which is big relative which its benefit more than one year.
b. Production expenditure
Namely costs released which useful only in one accounting period (less or equal to one year). This expenditure will become "expense" in moment period of the happening of that cost.
3. Pursuant to its relation with the volume produce/company activity, expense classified by for :
a. Variable costs
Namely costs which always change by proporsional as according to comparison of especial activity company. Example volume of this expense: permanent material cost, direct labor cost, some of cost overhead of like electrics cost, gas and water paid by as according to usage, depreciation calculated by on the basis of unit produce (set of unit output).
b. Semivariabel costs
Namely expense which always change but its change is ill assorted with the activity change/company volume. Follow the example of this cost: employ the salesman/salesgirl which its system of pay with the regular salary certain percentage plus from sale, cost repair and conservancy and others. This cost will fixed its amount in certain range.
c. Fixed costs
Namely big cost minimize that is not influenced by big minimize of volume of company activity. Follow the example: depreciation cost that is calculated with the straight line method, fee which remain to for a few specified period.
4. Pursuant to in its relation for the purpose of observation, expense classified by for :
a. Standard costs
Namely expense which have been determined beforehand (estimated will be happened), and in the event of deviation to its, hence this standard cost assumed by correctness.
b. Valuation costs
Namely cost appraised beforehand (estimated will be happened), and in the event of deviation to its, hence assumed correct is real cost.
c. Real costs
Namely costs which is seriously happened or burdensome cost.
5. Pursuant to in its relation departmentally produce, expense classified by for :
a. Departmental costs produce
Namely cost which is is imposed on to be reckoned at shares/department which directly handle the goods making. Follow the example of this cost: permanent material cost of department produce X.
b. Ministrant departmental costs
Namely cost which is is charged against by a department providing facility/giving service to departmental other;dissimilar (departmentally produce or other ministrant department). Follow the example: departmental salary cost of electrics assistant.
c. Departmental direct cost
Namely direct costs became of by every department.
d. Departmental indirect costs
Namely costs reckoned to a department because the department use the departmental facility other;dissimilar.
6. Pursuant to in its relation with the function of exist in company, expense consisted of :
a. Production costs
Namely total cost raw material, labour cost and factory overhead cost in order to producing product.
b. Marketing costs
Namely cost released in order to marketing yielded product. Taking example: advertising cost, employ the seller and others.
c. General and administration costs
Namely cost released in order to instructing, controling and operate company. For example: salary cost board of directors, letter cost, phone and others.
d. Finance costs
Namely cost released in order to getting fund to operate for the company. For example: interest cost
COST DATA BENEFIT
Cost needed by as according to wanted or clasification faction, is later then presented and analysed, will very be benefit to management. Cost data will be able to be exploited by management to various target.
Benefit from cost data for example :
1. For the purpose of observation
2. Assisting in pricing sell
3. To count the periodical profit loss
4. For the financial control
5. For the decision making
DEFINITION OF BOOKKEEPING
DEFINITION OF BOOKKEEPING
Bookkeeping is the recording of financial transactions. Transactions include sales, purchases, income, and payments by an individual or organizations.
Bookkeeping share two basic goals :
to keep track of your income and expenses, which improves your chances of making a profit.
to collect the financial information necessary for filing your various tax returns.
BOOKKEEPING SYSTEM
► SINGLE-ENTRY BOOKKEEPING SYSTEM
Single-entry bookkeeping is a simple system where the revenues and expenses are recorded in a single column only a consolidation is done. The main disadvantage of single entry bookkeeping is that individual values cannot be got, so only the profit loss can be calculated. Single entry bookkeeping cannot be related to a balance sheet so finding the actual financial position cannot be got from this bookkeeping, to find errors it take lot of effort.
► DOUBLE-ENTRY BOOKKEEPING SYSTEM
The thumb rule for double entry bookkeeping is that at least two accounts gets affected where one account is debited and the other is credited for each transaction taking place. Say when an organization receives revenue under an account named X the amount is credited in the account X. if paid in cash it is debited from the cash account or the amount is yet to payed it is debited from accounts receivable.
ABBREVIATIONS IN USED BOOKKEEPING
A/C - Account
A/R - Accounts Receivable
A/P - Accounts Payable
B/S - Balance Sheet
c/d - Carried down
b/d - Brought down
c/f - Carried forward
b/f - Brought forward
Dr - Debit
Cr - Credit
G/L - General Ledger; (or N/L - Nominal Ledger)
P&L - Profit & Loss; (or I/S - Income Statement)
PP&E - Property, Plant and Equipment
TB - Trial Balance
VAT - Value Added Tax
TDS - Tax Deducted at Source
MAT - Minimum Alternate Tax
EBIDTA - Earnings before Interest, Depreciation, Taxes and Amortisation.
EBDTA - Earnings before Depreciation, Taxes and Amortisation.
EBT - Earnings before Taxes.
EAT - Earnings after Tax.
Three Steps to Keeping Your Books :
Step One: Keeping Your Receipts
Each of your business's sales and purchases must be backed by some type of record containing the amount, the date, and other relevant information about that sale. You'll use these to create summaries of your transactions.
Step Two: Setting Up and Posting to Ledgers
A completed ledger is really nothing more than a summary of revenues, expenditures, and whatever else you're keeping track of (entered from your receipts according to category and date).
On some regular basis--like every day, once a week, or at least once a month--you should transfer the amounts from your receipts for sales and purchases into your ledger. This is called "posting;" how often you do this depends on how many sales and expenditures your business makes, and how detailed you want your books to be.
Step Three: Creating Basic Financial Reports
Financial reports are important because they bring together several key pieces of financial information about your business in one place. Think of it this way: while your income ledger may tell you that your business brought in a lot of money during the year, you may have no way of knowing whether you turned a profit without measuring your income against your total expenses. And even comparing your monthly totals of income and expenses won't tell you whether your credit customers are paying fast enough to keep adequate cash flowing through your business to pay your bills on time.
BOOKKEEPING RECORDS ON CASH OR ACCRUAL ACCOUNTING BASIS
Bookkeeping based upon cash accounting principles is the easiest accountancy practise but not necessarily the most accurate or beneficial for tax purposes for the business. This is because cash accounting adopts the date of financial documents such as sales invoices and purchase invoices as the automotive date for those primary financial records to be entered into the accounts.
BOOKKEEPING SERVICES IS IMPORTANT TO ALL SMALL AND LARGE BUSINESS
To set up business is very important but to handle a business as successful runner is also extremely complex thing in bookkeeping outsourcing company for the reason that of it will take a lot of hard work and incredible task. A exacting thing needs to find out that are included tackling any type of organization and each area of department can make an important and best work carefully. In this instance it is not easy to running a business task. Bookkeeping and accounting department is extremely significant so it is recommended that the applicant of that department is perfect. The bookkeeping and accounting department is given the significant to financial applicant in any bookkeeping and accounting outsourcing organization.
Accrual accounting is based upon recording all financial transactions and then adjusting the end result to determine the most accurate net taxable profit. The accruals basis is favoured by accountants as it reaches an accurate tax liability as opposed to more or less tax being payable on the cash basis according to the credit control policies and practises of the business its suppliers and clients.
Bookkeeping is the recording of financial transactions. Transactions include sales, purchases, income, and payments by an individual or organizations.
Bookkeeping share two basic goals :
to keep track of your income and expenses, which improves your chances of making a profit.
to collect the financial information necessary for filing your various tax returns.
BOOKKEEPING SYSTEM
► SINGLE-ENTRY BOOKKEEPING SYSTEM
Single-entry bookkeeping is a simple system where the revenues and expenses are recorded in a single column only a consolidation is done. The main disadvantage of single entry bookkeeping is that individual values cannot be got, so only the profit loss can be calculated. Single entry bookkeeping cannot be related to a balance sheet so finding the actual financial position cannot be got from this bookkeeping, to find errors it take lot of effort.
► DOUBLE-ENTRY BOOKKEEPING SYSTEM
The thumb rule for double entry bookkeeping is that at least two accounts gets affected where one account is debited and the other is credited for each transaction taking place. Say when an organization receives revenue under an account named X the amount is credited in the account X. if paid in cash it is debited from the cash account or the amount is yet to payed it is debited from accounts receivable.
ABBREVIATIONS IN USED BOOKKEEPING
A/C - Account
A/R - Accounts Receivable
A/P - Accounts Payable
B/S - Balance Sheet
c/d - Carried down
b/d - Brought down
c/f - Carried forward
b/f - Brought forward
Dr - Debit
Cr - Credit
G/L - General Ledger; (or N/L - Nominal Ledger)
P&L - Profit & Loss; (or I/S - Income Statement)
PP&E - Property, Plant and Equipment
TB - Trial Balance
VAT - Value Added Tax
TDS - Tax Deducted at Source
MAT - Minimum Alternate Tax
EBIDTA - Earnings before Interest, Depreciation, Taxes and Amortisation.
EBDTA - Earnings before Depreciation, Taxes and Amortisation.
EBT - Earnings before Taxes.
EAT - Earnings after Tax.
Three Steps to Keeping Your Books :
Step One: Keeping Your Receipts
Each of your business's sales and purchases must be backed by some type of record containing the amount, the date, and other relevant information about that sale. You'll use these to create summaries of your transactions.
Step Two: Setting Up and Posting to Ledgers
A completed ledger is really nothing more than a summary of revenues, expenditures, and whatever else you're keeping track of (entered from your receipts according to category and date).
On some regular basis--like every day, once a week, or at least once a month--you should transfer the amounts from your receipts for sales and purchases into your ledger. This is called "posting;" how often you do this depends on how many sales and expenditures your business makes, and how detailed you want your books to be.
Step Three: Creating Basic Financial Reports
Financial reports are important because they bring together several key pieces of financial information about your business in one place. Think of it this way: while your income ledger may tell you that your business brought in a lot of money during the year, you may have no way of knowing whether you turned a profit without measuring your income against your total expenses. And even comparing your monthly totals of income and expenses won't tell you whether your credit customers are paying fast enough to keep adequate cash flowing through your business to pay your bills on time.
BOOKKEEPING RECORDS ON CASH OR ACCRUAL ACCOUNTING BASIS
Bookkeeping based upon cash accounting principles is the easiest accountancy practise but not necessarily the most accurate or beneficial for tax purposes for the business. This is because cash accounting adopts the date of financial documents such as sales invoices and purchase invoices as the automotive date for those primary financial records to be entered into the accounts.
BOOKKEEPING SERVICES IS IMPORTANT TO ALL SMALL AND LARGE BUSINESS
To set up business is very important but to handle a business as successful runner is also extremely complex thing in bookkeeping outsourcing company for the reason that of it will take a lot of hard work and incredible task. A exacting thing needs to find out that are included tackling any type of organization and each area of department can make an important and best work carefully. In this instance it is not easy to running a business task. Bookkeeping and accounting department is extremely significant so it is recommended that the applicant of that department is perfect. The bookkeeping and accounting department is given the significant to financial applicant in any bookkeeping and accounting outsourcing organization.
Accrual accounting is based upon recording all financial transactions and then adjusting the end result to determine the most accurate net taxable profit. The accruals basis is favoured by accountants as it reaches an accurate tax liability as opposed to more or less tax being payable on the cash basis according to the credit control policies and practises of the business its suppliers and clients.
public sector accountancy
public sector accountancy
public sector accountancy technique mechanism and accountancy analysis that applied in society fund management. society fund as fund that has by society not individual, usually managed by organization sector public, and also in project - joint project sector public private.
one of [the] accountancy technique applications form sector public at organization bumn.
accountancy difference sector public with accountancy sector private
focus primal that distinguish between second this organization lays in aim that be achieved. in organization planning stage sector private menitikberat to get profit from the effort result semaksimal may be with cost as minimal as may be. leave for hind with organization sector public that is society welfare.
cost accounting
cost accounting accountancy that talk about about main price pixing from a product that produceds, good to will fulfil order from also to will be merchandise stock that be sold.
accountancy in general be registration process, classification, summarizing, and presentation by - certain manner from finance transaction that in companies or organization other and interpretation towards the result. while cost in vast explanation has been sacrifice that happen or may be will happen to will achieve specific-purpose.
cost accounting aim present production cost information from a company. on that account, so cost accounting it can be given pengertiansebagai registration process, classification, summarizing and cost presentation in order to goods production or service by - certain manner with interpretation towards the result.
ASMITA
08103110002
cost accounting
accountancy in general be registration process, classification, summarizing, and presentation by - certain manner from finance transaction that in companies or organization other and interpretation towards the result. while cost in vast explanation has been sacrifice that happen or may be will happen to will achieve specific-purpose.
cost accounting accountancy that talk about about main price pixing from a product that produceds, good to will fulfil order from also to will be merchandise stock that be sold.
cost accounting aim present production cost information from a company. on that account, so cost accounting it can be given pengertiansebagai registration process, classification, summarizing and cost presentation in order to goods production or service by - certain manner with interpretation towards the result.
accountancy sector public
accountancy sector public accountancy that talk about to hit estimation - estimation in government. as to the aim that is
1. give information that need to managed correctly, efficient and economical. on a operation and resource allocation that entrusted to organization
2. give information that make possible for resort tetentu to report execution and responsibility menelola correctly and effective resource use.
accountancy sector public related in main three things
• penyediaan information
• control menejemen
• akuntabilitas
public sector accountancy technique mechanism and accountancy analysis that applied in society fund management. society fund as fund that has by society not individual, usually managed by organization sector public, and also in project - joint project sector public private.
one of [the] accountancy technique applications form sector public at organization bumn.
accountancy difference sector public with accountancy sector private
focus primal that distinguish between second this organization lays in aim that be achieved. in organization planning stage sector private menitikberat to get profit from the effort result semaksimal may be with cost as minimal as may be. leave for hind with organization sector public that is society welfare.
cost accounting
cost accounting accountancy that talk about about main price pixing from a product that produceds, good to will fulfil order from also to will be merchandise stock that be sold.
accountancy in general be registration process, classification, summarizing, and presentation by - certain manner from finance transaction that in companies or organization other and interpretation towards the result. while cost in vast explanation has been sacrifice that happen or may be will happen to will achieve specific-purpose.
cost accounting aim present production cost information from a company. on that account, so cost accounting it can be given pengertiansebagai registration process, classification, summarizing and cost presentation in order to goods production or service by - certain manner with interpretation towards the result.
ASMITA
08103110002
cost accounting
accountancy in general be registration process, classification, summarizing, and presentation by - certain manner from finance transaction that in companies or organization other and interpretation towards the result. while cost in vast explanation has been sacrifice that happen or may be will happen to will achieve specific-purpose.
cost accounting accountancy that talk about about main price pixing from a product that produceds, good to will fulfil order from also to will be merchandise stock that be sold.
cost accounting aim present production cost information from a company. on that account, so cost accounting it can be given pengertiansebagai registration process, classification, summarizing and cost presentation in order to goods production or service by - certain manner with interpretation towards the result.
accountancy sector public
accountancy sector public accountancy that talk about to hit estimation - estimation in government. as to the aim that is
1. give information that need to managed correctly, efficient and economical. on a operation and resource allocation that entrusted to organization
2. give information that make possible for resort tetentu to report execution and responsibility menelola correctly and effective resource use.
accountancy sector public related in main three things
• penyediaan information
• control menejemen
• akuntabilitas
AUDIT PROCEDURES DAN AUDIT TEKNIK, RISIKO AUDIT DAN MATERIALITAS
AUDIT PROCEDURES DAN AUDIT TEKNIK
Audit Procedures adalah langkah-langkah yang harus dijalankan auditor dalam melaksanakan pemeriksaannya dan sangat diperlukan oleh asisten agar tidak melakukan penyimpangan dan dapat bekerja secara efisien dan efektif.
Audit Procedures dilakukan dalam rangka mendapatkan bahan-bahan bukti yang cukup untuk mendukung pendapat auditor atas kewajaran laporan keuangan.
Untuk itu diperlukan audit teknik yaitu cara-cara untuk memperoleh audit evidence.
RISIKO AUDIT DAN MATERIALITAS
Dalam PSA No.25, diberikan pedoman bagi auditor dalam mempertimbangkan risiko dan materialistis pada saat perencanaan dan pelaksanaan audit atas laporan keuangan berdasarkan standar auditing yang ditetapkan Ikatan Akuntan Indonesia :
1. Risiko Audit dan materialistis mempengaruhi penerapan standar auditing, khususnya standar pekerjaan lapangan dan standar pelaporan, serta tercermin dalam laporan audit bentuk baku.
2. Adanya risiko audit diakui dengan pernyataan dalam penjelasan tentang tanggung jawab dan fungsi auditor independen yang berbunyi sebagai berikut: “Karena sifat bukti audit dan karakteristik kecurangan, audtor dapat memperoleh keyakinan memadai, bukan mutlak, bahwa salah saji material terdeteksi.
3. Konsep materialistis mengakui bahwa beberapa hal, baik secara individual atau keseluruhan, adalah penting bagi kewajaran penyajian laporan keuangan sesuai dengan prinsip akuntansi yang berlaku di Indonesia, sedangkan beberapa hal lainnya adalah tidak penting
4. Laporan keuangan mengandung salah saji material apabila laporan keuangan tersebut mengandung salah saji yang dampaknya, secara individual atau keseluruhan, cukup signifikan sehingga dapat mengakibatkan laporan keuangan tidak disajikan secara wajar, dalam semua hal yang material, sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.
5. Dalam perencanaan audit, auditor berkepentingan dengan masalah-masalah yang mungkin material terhadap laporan keuangan, auditor tidak bertanggung jawab untuk merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai bahwa salah saji, yang disebabkan karena kekeliruan atau kecurangan, tidak material terhadap laporan keuangan
6. Istilah kekeliruan berarti salah saji atau penghilangan yang tidak disengaja jumlah atau pengungkapan dalam laporan keuangan.
7. Meskipun kecurangan merupakan pengertian yang luas dari segi hukum, kepentingan auditor secara khusus berkaitan dengan tindakan curang yang menyebabkan salah saji material dalam laporan keuangan.
8. Pada waktu mempertimbangkan tanggung jawab auditor memperoleh keyakinan memadai bahwa laporan keuangan bebas salah saji material, tidak ada perbedaan penting antara kekeliruan dan kecurangan.
9. Pada waktu menyimpulkan apakah dampak salah saji, secara individual atau secara gabungan, material, auditor biasanya harus mempertimbangkan sifat dan jumlah dalam kaitannya dengan sifat dan jumlah pos dalam laporan keuangan yang diaudit.
10. Pertimbangkan auditor mengenai materialitas merupakan pertimbangan professional dan dipengaruhi oleh persepsi auditor atas kebutuhan orang yang memiliki pengetahuan memadai dan yang akan meletakkan kepercayaan terhadap laporan keuangan.
11. Auditor harus mempertimbangkan risiko audit dan materialitas baik dalam :
a. Merencanakan audit dan merancang prosedur audit, dan
b. Mengevaluasi apakah laporan keuangan secara keseluruhan disajikan secara wajar, dalam semua hal yang material, sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.
12. Auditor harus merencanakan auditnya sedemikian rupa, sehingga risiko audit dapat dibatasi pada tingkat yang rendah, yang menurut pertimbangan profesionalnya, memadai untuk menyatakan pendapat atas laporan keuangan.
13. Dalam merencanakan audit, auditor harus menggunakan pertimbangannya dalam menentukan tingkat risiko audit yang cukup rendah dan pertimbangan awal mengenai tingkat materialistis dengan suatu cara yang diharapkan, dalam keterbatasan bawaan dalam proses audit, dapat memberikan bukti audit yang cukup untuk mencapai keyakinan memadai bahwa laporan keuangan bebas dari salah saji material
14. Auditor merencanakan audit untuk mencapai keyakinan memadai guna mendeteksi salah saji yang diyakini jumlahnya cukup besar, secara individual atau keseluruhan, yang secara kuantitatif berdampak material terhadap laporan keuangan.
15. Dalam situasi tertentu, untuk perencanaan audit, auditor mempertimbangkan materialistis sebelum laporan keuangan yang akan diauditnya selesai disusun.
16. Pada tingkat saldo akun atau golongan transaksi, risiko audit terdiri dari:
a. Risiko ( Meliputi risiko bawaan dan risiko pengendalian ) bahwa saldo akun atau golongan transaksi mengandung salah saji yang dapat menjadi material terhadap laporan keuangan apabila digabungkan dengan salah saji pada saldo atau golongan transaksi lainnya. Dan,
b. Risiko deteksi bahwa auditor tidak akan mendeteksi salah saji tersebut. Pembahasan berikut menjelaskan risiko audit dalam kontekstiga komponen risiko di atas.
17. Risiko bawaan dan risiko pengendalian berbeda dengan risiko deteksi. Kedua risiko yang disebut terdahulu ada, terlepas dan dilakuan atau tidaknya audit atas laporan keuangan, sedangkan risiko deteksi berhubungan dengan prosedur audit dan dapat diubah oleh keputusan auditor itu sendiri.
18. Risiko deteksi yang dapat diterima oleh auditor dalam merancang prosedur audit tergantung pada tingkat yang diinginkan untuk membatasi risiko audit suatu saldo akun atau golongan transaksi dan tergantung atas penetapan auditor terhadap risiko bawaan dan risiko pengendalian.
Audit Procedures adalah langkah-langkah yang harus dijalankan auditor dalam melaksanakan pemeriksaannya dan sangat diperlukan oleh asisten agar tidak melakukan penyimpangan dan dapat bekerja secara efisien dan efektif.
Audit Procedures dilakukan dalam rangka mendapatkan bahan-bahan bukti yang cukup untuk mendukung pendapat auditor atas kewajaran laporan keuangan.
Untuk itu diperlukan audit teknik yaitu cara-cara untuk memperoleh audit evidence.
RISIKO AUDIT DAN MATERIALITAS
Dalam PSA No.25, diberikan pedoman bagi auditor dalam mempertimbangkan risiko dan materialistis pada saat perencanaan dan pelaksanaan audit atas laporan keuangan berdasarkan standar auditing yang ditetapkan Ikatan Akuntan Indonesia :
1. Risiko Audit dan materialistis mempengaruhi penerapan standar auditing, khususnya standar pekerjaan lapangan dan standar pelaporan, serta tercermin dalam laporan audit bentuk baku.
2. Adanya risiko audit diakui dengan pernyataan dalam penjelasan tentang tanggung jawab dan fungsi auditor independen yang berbunyi sebagai berikut: “Karena sifat bukti audit dan karakteristik kecurangan, audtor dapat memperoleh keyakinan memadai, bukan mutlak, bahwa salah saji material terdeteksi.
3. Konsep materialistis mengakui bahwa beberapa hal, baik secara individual atau keseluruhan, adalah penting bagi kewajaran penyajian laporan keuangan sesuai dengan prinsip akuntansi yang berlaku di Indonesia, sedangkan beberapa hal lainnya adalah tidak penting
4. Laporan keuangan mengandung salah saji material apabila laporan keuangan tersebut mengandung salah saji yang dampaknya, secara individual atau keseluruhan, cukup signifikan sehingga dapat mengakibatkan laporan keuangan tidak disajikan secara wajar, dalam semua hal yang material, sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.
5. Dalam perencanaan audit, auditor berkepentingan dengan masalah-masalah yang mungkin material terhadap laporan keuangan, auditor tidak bertanggung jawab untuk merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai bahwa salah saji, yang disebabkan karena kekeliruan atau kecurangan, tidak material terhadap laporan keuangan
6. Istilah kekeliruan berarti salah saji atau penghilangan yang tidak disengaja jumlah atau pengungkapan dalam laporan keuangan.
7. Meskipun kecurangan merupakan pengertian yang luas dari segi hukum, kepentingan auditor secara khusus berkaitan dengan tindakan curang yang menyebabkan salah saji material dalam laporan keuangan.
8. Pada waktu mempertimbangkan tanggung jawab auditor memperoleh keyakinan memadai bahwa laporan keuangan bebas salah saji material, tidak ada perbedaan penting antara kekeliruan dan kecurangan.
9. Pada waktu menyimpulkan apakah dampak salah saji, secara individual atau secara gabungan, material, auditor biasanya harus mempertimbangkan sifat dan jumlah dalam kaitannya dengan sifat dan jumlah pos dalam laporan keuangan yang diaudit.
10. Pertimbangkan auditor mengenai materialitas merupakan pertimbangan professional dan dipengaruhi oleh persepsi auditor atas kebutuhan orang yang memiliki pengetahuan memadai dan yang akan meletakkan kepercayaan terhadap laporan keuangan.
11. Auditor harus mempertimbangkan risiko audit dan materialitas baik dalam :
a. Merencanakan audit dan merancang prosedur audit, dan
b. Mengevaluasi apakah laporan keuangan secara keseluruhan disajikan secara wajar, dalam semua hal yang material, sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia.
12. Auditor harus merencanakan auditnya sedemikian rupa, sehingga risiko audit dapat dibatasi pada tingkat yang rendah, yang menurut pertimbangan profesionalnya, memadai untuk menyatakan pendapat atas laporan keuangan.
13. Dalam merencanakan audit, auditor harus menggunakan pertimbangannya dalam menentukan tingkat risiko audit yang cukup rendah dan pertimbangan awal mengenai tingkat materialistis dengan suatu cara yang diharapkan, dalam keterbatasan bawaan dalam proses audit, dapat memberikan bukti audit yang cukup untuk mencapai keyakinan memadai bahwa laporan keuangan bebas dari salah saji material
14. Auditor merencanakan audit untuk mencapai keyakinan memadai guna mendeteksi salah saji yang diyakini jumlahnya cukup besar, secara individual atau keseluruhan, yang secara kuantitatif berdampak material terhadap laporan keuangan.
15. Dalam situasi tertentu, untuk perencanaan audit, auditor mempertimbangkan materialistis sebelum laporan keuangan yang akan diauditnya selesai disusun.
16. Pada tingkat saldo akun atau golongan transaksi, risiko audit terdiri dari:
a. Risiko ( Meliputi risiko bawaan dan risiko pengendalian ) bahwa saldo akun atau golongan transaksi mengandung salah saji yang dapat menjadi material terhadap laporan keuangan apabila digabungkan dengan salah saji pada saldo atau golongan transaksi lainnya. Dan,
b. Risiko deteksi bahwa auditor tidak akan mendeteksi salah saji tersebut. Pembahasan berikut menjelaskan risiko audit dalam kontekstiga komponen risiko di atas.
17. Risiko bawaan dan risiko pengendalian berbeda dengan risiko deteksi. Kedua risiko yang disebut terdahulu ada, terlepas dan dilakuan atau tidaknya audit atas laporan keuangan, sedangkan risiko deteksi berhubungan dengan prosedur audit dan dapat diubah oleh keputusan auditor itu sendiri.
18. Risiko deteksi yang dapat diterima oleh auditor dalam merancang prosedur audit tergantung pada tingkat yang diinginkan untuk membatasi risiko audit suatu saldo akun atau golongan transaksi dan tergantung atas penetapan auditor terhadap risiko bawaan dan risiko pengendalian.
KERTAS KERJA
KERTAS KERJA
KERTAS KERJA (SA SEKSI 339, PARAGRAF 03):
“Catatan yg diselenggarakan oleh auditor mengenai prosedur audit yg ditempuhnya, pengujian yg dilakukannya, informasi ug diperolehnya dan simpulan yg dibuatnya sehubungan dengan auditnya”
ct. Program audit, hasil analisis, memorandum, surat konfirmasi, representasi klien, dll.
KERTAS KERJA BIASANYA HRS MEMPERLIHATKAN:
1. Telah dilaksanakannya standar pekerjaan lapangan pertama, yaitu…
2. Telah dilaksanakannya standar pekerjaan lapangan kedua, yaitu…
3. Telah dilaksanakannya standar pekerjaan lapangan ketiga, yaitu…
TUJUAN PEMBUATAN KERTAS KERJA:
1. Mendukung pendapat auditor atas laporan keuangan auditan
2. Menguatkan simpulan auditor dan kompetensi auditnya
3. Mengkoordinasi dan mengorganisasi semua tahap audit
4. Memberikan pedoman dalam audit berikutnya
SA Seksi 339, paragraf 03 “ kertas kerja adalah milik KAP, bukan milik klien atau milik pribadi auditor”.
Faktor yg harus diperhatikan dlm pembuatan kertas kerja:
1. Lengkap
2. Teliti
3. Ringkas
4. Jelas
5. Rapi
TIPE KERTAS KERJA:
1. Program Audit (Audit Program)
Merupakan daftar prosedur audit untuk seluruh audit unsur tertentu, sekaligus berfungsi sebagai alat yang bermanfaat untuk menetapkan jadwal pelaksanaan dan pengawasan pekerjaan audit.
2. Working Trial Balance
Suatu daftar yg berisi:
- saldo-saldo akun buku besar pada akhir tahun yg diaudit dan pada akhir tahun sebelumnya
- kolom untuk adjustment & penggolongan kembali yg diusulkan auditor
- saldo-saldo setelah koreksi auditor yg akan tampak dlm laporan keuangan auditan
3. Ringkasan Jurnal adjustment
Kertas kerja berisi temuan-temua kekeliruan dalam laporan keuangan & catatan akuntansi.
4. Skedul Utama (lead schedule atau top schedule)
Kertas kerja yg digunakan untuk:
- meringkas informasi yg dicatat dalam skedul pendukung untuk akun-akun yg berhubungan
- mrnggabungkan akun-akun sejenis, yg jumlah saldonya akan dicantumkan di dlm laporan keuangan dlm satu jumlah
5. Skedul Pendukung (Supporting Schedule)
Kertas kerja yg menguatkan informasi keuangan dan operasional yg dikumpulkan, memuat berbagai simpulan yg dibuat auditor.
INDEKS PADA KERTAS KERJA
Faktor yg harus diperhatikan:
1. Setiap kertas kerja hrs diberi indeks
2. Pencantuman indeks silang harus dilakukan:
a. indeks silang dr skedul pendukung ke skedul utama
b. indeks silang dr skedul akun pendapatan & biaya
c. indeks silang antar skedul pendukung
d. indeks silang dr skedul pendukung ke ringkasan jurnal adjustment
e. indeks silang dr skedul utama ke working trial balance
f. indeks silang dpt jg utk menghubungkan program audit dgn kertas kerja
3. Jawaban konfirmasi, pita mesin hitung, print-out komputer, dll tidak diberi indeks kecuali jika dilampirkan pd kertas kerja yg berindeks.
METODE PEMBERIAN INDEKS:
1. Indeks Angka
2. Indeks Kombinasi Angka dan Huruf
3. Indeks Angka Berurutan
SUSUNAN KERTAS KERJA
1. Draft Laporan Audit (Audit Report)
2. Laporan Keuangan Auditan
3. Ringkasan Informasi bagi reviewer
4. Program Audit
5. Laporan Keuangan / Lembar Kerja yg dibuat klien
6. Ringkasan Jurnal Adjustment
7. Working Trial Balance
8. Skedul Utama
9. Skedul Pendukung
JENIS PENGARSIPAN KERTAS KERJA:
1. Arsip Kini (Current File)
2. Arsip Permanen (Permanent File)
KERTAS KERJA (SA SEKSI 339, PARAGRAF 03):
“Catatan yg diselenggarakan oleh auditor mengenai prosedur audit yg ditempuhnya, pengujian yg dilakukannya, informasi ug diperolehnya dan simpulan yg dibuatnya sehubungan dengan auditnya”
ct. Program audit, hasil analisis, memorandum, surat konfirmasi, representasi klien, dll.
KERTAS KERJA BIASANYA HRS MEMPERLIHATKAN:
1. Telah dilaksanakannya standar pekerjaan lapangan pertama, yaitu…
2. Telah dilaksanakannya standar pekerjaan lapangan kedua, yaitu…
3. Telah dilaksanakannya standar pekerjaan lapangan ketiga, yaitu…
TUJUAN PEMBUATAN KERTAS KERJA:
1. Mendukung pendapat auditor atas laporan keuangan auditan
2. Menguatkan simpulan auditor dan kompetensi auditnya
3. Mengkoordinasi dan mengorganisasi semua tahap audit
4. Memberikan pedoman dalam audit berikutnya
SA Seksi 339, paragraf 03 “ kertas kerja adalah milik KAP, bukan milik klien atau milik pribadi auditor”.
Faktor yg harus diperhatikan dlm pembuatan kertas kerja:
1. Lengkap
2. Teliti
3. Ringkas
4. Jelas
5. Rapi
TIPE KERTAS KERJA:
1. Program Audit (Audit Program)
Merupakan daftar prosedur audit untuk seluruh audit unsur tertentu, sekaligus berfungsi sebagai alat yang bermanfaat untuk menetapkan jadwal pelaksanaan dan pengawasan pekerjaan audit.
2. Working Trial Balance
Suatu daftar yg berisi:
- saldo-saldo akun buku besar pada akhir tahun yg diaudit dan pada akhir tahun sebelumnya
- kolom untuk adjustment & penggolongan kembali yg diusulkan auditor
- saldo-saldo setelah koreksi auditor yg akan tampak dlm laporan keuangan auditan
3. Ringkasan Jurnal adjustment
Kertas kerja berisi temuan-temua kekeliruan dalam laporan keuangan & catatan akuntansi.
4. Skedul Utama (lead schedule atau top schedule)
Kertas kerja yg digunakan untuk:
- meringkas informasi yg dicatat dalam skedul pendukung untuk akun-akun yg berhubungan
- mrnggabungkan akun-akun sejenis, yg jumlah saldonya akan dicantumkan di dlm laporan keuangan dlm satu jumlah
5. Skedul Pendukung (Supporting Schedule)
Kertas kerja yg menguatkan informasi keuangan dan operasional yg dikumpulkan, memuat berbagai simpulan yg dibuat auditor.
INDEKS PADA KERTAS KERJA
Faktor yg harus diperhatikan:
1. Setiap kertas kerja hrs diberi indeks
2. Pencantuman indeks silang harus dilakukan:
a. indeks silang dr skedul pendukung ke skedul utama
b. indeks silang dr skedul akun pendapatan & biaya
c. indeks silang antar skedul pendukung
d. indeks silang dr skedul pendukung ke ringkasan jurnal adjustment
e. indeks silang dr skedul utama ke working trial balance
f. indeks silang dpt jg utk menghubungkan program audit dgn kertas kerja
3. Jawaban konfirmasi, pita mesin hitung, print-out komputer, dll tidak diberi indeks kecuali jika dilampirkan pd kertas kerja yg berindeks.
METODE PEMBERIAN INDEKS:
1. Indeks Angka
2. Indeks Kombinasi Angka dan Huruf
3. Indeks Angka Berurutan
SUSUNAN KERTAS KERJA
1. Draft Laporan Audit (Audit Report)
2. Laporan Keuangan Auditan
3. Ringkasan Informasi bagi reviewer
4. Program Audit
5. Laporan Keuangan / Lembar Kerja yg dibuat klien
6. Ringkasan Jurnal Adjustment
7. Working Trial Balance
8. Skedul Utama
9. Skedul Pendukung
JENIS PENGARSIPAN KERTAS KERJA:
1. Arsip Kini (Current File)
2. Arsip Permanen (Permanent File)
Rabu, 20 Januari 2010
PAJAK PERHITUNGAN AKHIR TAHUN
PERHITUNGAN PAJAK PENGHASILAN AKHIR TAHUN
Pada akhir tahun pajak, Wajib Pajak Dalam Negeri, Bentuk Usaha Tetap diwajibkan untuk melakukan perhitungan pajak yang terutang atas seluruh penghasilan yang diterima atau diperoleh dalam tahun pajak yang bersangkutan, kecuali atas penghasilan yang telah dipotong pajak bersifat final
Pajak yang terutang pada akhir tahun dikurangi dengan kredit pajak untuk tahun yang bersangkutan.
Hasil pengurangan Pajak Penghasilan yang terutang pada akhir tahun dengan kredit pajak untuk tahun yang bersangkutan akan berakibat pajak penghasilan yang terutang lebih besar atau lebih kecil dari kredit pajak ataupun nihil
Mengacu pada Pasal 28, Pasal 28A, dan Pasal 29 Undang-undang Pajak Penghasilan
KREDIT PAJAK
Kredit pajak yang dapat dikurangkan terhadap pajak yang
terutang pada akhir tahun adalah Pajak Penghasilan yang
Telah dilunasi dalam tahun berjalan oleh WP Dalam Negeri
Dan Bentuk Usaha Tetap baik yang dibayar sendiri oleh oleh
WP dan BUT tersebut maupun yang dipotong serta dipungut
oleh pihak lain, berupa:
1. PPh yang dipotong pemberi kerja (Pasal 21)
2. PPh yang dipungut pihak lain (Pasal 22)
3. PPh yang dipotong pihak lain (Pasal 23)
4. Kredit PPh luar negeri (Pasal 24)
5. Pembayaran yang dilakukan sendiri oleh WP (Pasal 25)
Langkah-langkah menghitung Pajak Penghasilan Terutang pada akhir tahun untuk Wajib Pajak Badan:
1. Memperoleh laporan keuangan komersial (laporan laba rugi) beserta rincian-rinciannya yang dihasilkan oleh sistem pembukuan. Meneliti akun-akun dalam laporan keuangan (komersial) untuk melakukan rekonsiliasi fiskal.
2. Menyesuaikan penyajian laporan laba rugi komersial kedalam bentuk penyajian yang sesuai dengan ketentuan perpajakan.
3. Melakukan rekonsiliasi fiskal dan mengklasifikasikan pendapatan dan beban yang terdapat dalam laporan keuangan fiskal menjadi penghasilan dan pengurangan sesuai ketentuan perpajakan.
4. Menghitung dan mengklasifikasi jumlah penghasilan neto menurut sifatnya yaitu penghasilan yang pengenaan pajaknya tidak final, penghasilan yang pengenaan pajaknya bersifat final, dan penghasilan yang bukan Objek Pajak.
5. Menghitung Penghasilan Kena Pajak
6. Menghitung kredit pajak yang dibolehkan
7. Menghitung pajak yang masih harus dibayar (lebih bayar)
8. Menentukan penghasilan yang dikenakan PPh final serta jumlah yang telah dipotong/dipungut
9. Menentukan penghasilan yang bukan objek Pajak Penghasilan
Pada akhir tahun pajak, Wajib Pajak Dalam Negeri, Bentuk Usaha Tetap diwajibkan untuk melakukan perhitungan pajak yang terutang atas seluruh penghasilan yang diterima atau diperoleh dalam tahun pajak yang bersangkutan, kecuali atas penghasilan yang telah dipotong pajak bersifat final
Pajak yang terutang pada akhir tahun dikurangi dengan kredit pajak untuk tahun yang bersangkutan.
Hasil pengurangan Pajak Penghasilan yang terutang pada akhir tahun dengan kredit pajak untuk tahun yang bersangkutan akan berakibat pajak penghasilan yang terutang lebih besar atau lebih kecil dari kredit pajak ataupun nihil
Mengacu pada Pasal 28, Pasal 28A, dan Pasal 29 Undang-undang Pajak Penghasilan
KREDIT PAJAK
Kredit pajak yang dapat dikurangkan terhadap pajak yang
terutang pada akhir tahun adalah Pajak Penghasilan yang
Telah dilunasi dalam tahun berjalan oleh WP Dalam Negeri
Dan Bentuk Usaha Tetap baik yang dibayar sendiri oleh oleh
WP dan BUT tersebut maupun yang dipotong serta dipungut
oleh pihak lain, berupa:
1. PPh yang dipotong pemberi kerja (Pasal 21)
2. PPh yang dipungut pihak lain (Pasal 22)
3. PPh yang dipotong pihak lain (Pasal 23)
4. Kredit PPh luar negeri (Pasal 24)
5. Pembayaran yang dilakukan sendiri oleh WP (Pasal 25)
Langkah-langkah menghitung Pajak Penghasilan Terutang pada akhir tahun untuk Wajib Pajak Badan:
1. Memperoleh laporan keuangan komersial (laporan laba rugi) beserta rincian-rinciannya yang dihasilkan oleh sistem pembukuan. Meneliti akun-akun dalam laporan keuangan (komersial) untuk melakukan rekonsiliasi fiskal.
2. Menyesuaikan penyajian laporan laba rugi komersial kedalam bentuk penyajian yang sesuai dengan ketentuan perpajakan.
3. Melakukan rekonsiliasi fiskal dan mengklasifikasikan pendapatan dan beban yang terdapat dalam laporan keuangan fiskal menjadi penghasilan dan pengurangan sesuai ketentuan perpajakan.
4. Menghitung dan mengklasifikasi jumlah penghasilan neto menurut sifatnya yaitu penghasilan yang pengenaan pajaknya tidak final, penghasilan yang pengenaan pajaknya bersifat final, dan penghasilan yang bukan Objek Pajak.
5. Menghitung Penghasilan Kena Pajak
6. Menghitung kredit pajak yang dibolehkan
7. Menghitung pajak yang masih harus dibayar (lebih bayar)
8. Menentukan penghasilan yang dikenakan PPh final serta jumlah yang telah dipotong/dipungut
9. Menentukan penghasilan yang bukan objek Pajak Penghasilan
PAJAK PERTAMBAHAN NILAI PPN
PAJAK PERTAMBAHAN NILAI (PPN)
DASAR HUKUM
Dasar hukum pengenaan Pajak Pertambahan Nilai
(PPN) barang dan jasa dan Pajak Penjualan atas
Barang Mewah (PPnBM) adalah UU No. 18 tahun
2000 tentang perubahan kedua atas UU No. 8
Tahun 1983 tentang Pajak Pertambahan Nilai
(PPN) barang dan jasa dan Pajak Penjualan atas
Barang Mewah (PPnBM)
PENGERTIAN
Pajak Pertambahan Nilai PPN) barang dan jasa adalah merupakan pajak yang dikenakan atas konsumsi di dalam negeri (di dalam daerah pabean), baik konsumsi barang maupun jasa
1. Daerah Pabean adalah wilayah Republik Indonesia yang meliputi wilayah darat, perairan, dan ruang udara diatasnya serta tempat-tempat tertentu di Zona eksklusif dan Landasan Kontinen yang didalamnya berlaku UU No. 10 tahun 1995 tentang Kepabeanan
2. Impor adalah setiap kegiatan memasukkan barang dari luar Daerah Pabean ke dalam Daerah Pabean
3. Ekspor adalah setiap kegiatan mengeluarkan barang dari dalam Daerah Pabean ke luar Daerah Pabean
4. Pajak Masukan adalah Pajak Pertambahan Nilai yang seharusnya sudah dibayar oleh Pengusaha Kena Pajak karena perolehan Barang Kena Pajak (BKP) dan atau penerimaan Jasa Kena Pajak (JKP) dan atau pemanfaatan BKP tidak berwujud dari luar Daerah Pabean dan atau pemanfaatan JKP dari luar Daerah Pabean dan atau impor BKP
5. Pajak Keluaran adalah Pajak Pertambahan Nilai yang wajib dipungut oleh Pengusaha Kena Pajak yang melakukan penyerahan BKP, penyerahan JKP, atau ekspor BKP.
6. Masa pajak adalah jangka waktu yang lamanya sama dengan 1 (satu) bulan takwim atau jangka waktu lain yang ditetapkan dengan Keputusan Menteri Keuangan paling lama 3 (tiga) bulan takwim.
BARANG KENA PAJAK (BKP)
Pengertian:
Barang Kena Pajak adalah barang berwujud yang menurut sifat atau hukumnya dapat berupa barang bergerak atau barang tidak bergerak, dan barang tidak berwujud yang dikenakan pajak berdasarkan UU PPN
PENGECUALIAN BKP
Pada dasarnya semua barang adalah BKP kecuali UU
menetapkan sebaliknya. Jenis barang yang tidak dikenakan PPN:
a. Barang hasil pertambangan, penggalian, dan pengeboran yang diambil langsung dari sumbernya, seperti: Minyak bumi, gas bumi, panas bumi, pasir dan kerikil, batu bara, biji besi, timah, biji emas, biji nikel, biji perak serta biji bauksit
b. Barang-barang kebutuhan pokok yang sangat dibutuhkan oleh rakyat banyak, seperti: Beras, gabah, jagung, sagu, kedelai, garam
c. Makanan dan minuman yang disajikan di hotel, restoran, rumah makan, warung dan sejenisnya.
d. Uang, emas batangan, surat-surat berharga (saham, obligasi dan lainnya)
JASA KENA PAJAK (JKP)
Pengertian:
Jasa Kena Pajak adalah setiap kegiatan pelayanan berdasarkan suatu perikatan atau perbuatan hukum yang menyebabkan suatu barang atau fasilitas atau kemudahan atau hak tersedia untuk dipakai, termasuk jasa yang dilakukan untuk menghasilkan barang karena pesanan atau permintaan atau petunjuk dari pemesan yang dikenakan pajak berdasarkan UU PPN
PENGECUALIAN JKP
Pada dasarnya semua jasa dikenakan pajak, kecuali yang
ditentukan UU PPN, jenis jasa yang tidak dikenakan PPN:
a. Jasa di bidang pelayanan kesehatan medik
b. Jasa di bidang pelayanan sosial
c. Jasa di bidang pengiriman surat dengan perangko
d. Jasa di bidang perbankan, asuransi, dan sewa guna usaha dengan hak opsi
e. Jasa di bidang keagamaan
f. Jasa di bidang pendidikan
g. Jasa di bidang kesenian dan hiburan yang tidak bersifaf komersial
h. Jasa di bidang penyiaran yang bukan bersifat iklan
i. Jasa di bidang tenaga kerja
j. Jasa di bidang perhotelan
k. Jasa yang disediakan pemerintah dalam rangka menjalankan pemerintahan
PENGUSAHA KENA PAJAK (PKP)
Pengertian:
Pengusaha adalah orang pribadi atau badan yang dalam kegiatan usaha atau pekerjaannya menghasilkan barang, mengimpor barang, mengekspor barang, melakukan usaha perdagangan, memanfaatkan barang tidak berwujud dari luar Daerah Pabean, melakukan usaha jasa, atau memanfaatkan jasa dari luar Daerah Pabean
Pengusaha Kena Pajak (PKP) adalah pengusaha sebagaimana dimaksud di atas yang melakukan penyerahan barang kena pajak dan atau penyerahan jasa kena pajak yang dikenakan pajak berdasarkan UU PPN tahun 1984, tidak termasuk pengusaha kecil yang batasannya ditetapkan Menkeu, kecuali pengusaha kecil yang memilih untuk dikukuhkan sebagai Pengusaha Kena Pajak`
KEWAJIBAN PENGUSAHA KENA PAJAK
a. Melaporkan usahanya untuk dikukuhkan menjadi PKP
b. Memungut PPN dan PPnBM yang terutang
c. Membuat faktur pajak atas setiap penyerahan kena pajak
d. Membuat nota retur dalam hal pengembalian BKP
e. Melakukan pencatatan atau pembukuan mengenai kegiatan usahanya
f. Menyetor PPN dan PPnBM
g. Menyampaikan Surat Pemberitahuan Masa PPN (SPT Masa PPN)
PENGUSAHA KECIL
Pengertian:
Pengusaha kecil adalah pengusaha yang selama satu tahun buku melakukan penyerahan barang kena pajak dan atau jasa kena pajak dengan jumlah peredaran bruto dan atau penerimaan bruto tidak lebih dari Rp 600 juta
Beberapa hal yang perlu bagi pengusaha kecil
a. Dilarang membuat faktur pajak
b. Tidak wajib memasukkan SPT masa PPN
c. Diwajibkan membuat pembukuan atau pencatatan
d. Wajib lapor untuk dikukuhkan sebagai PKP, bagi pengusaha kecil yang memperoleh peredaran bruto di atas batas yang telah ditentukan
DASAR PENGENAAN PAJAK
Untuk menghitung besarnya pajak (PPN dan PPnBM) yang terutang perlu adanya Dasar Pengenaan Pajak (DPP), yang menjadi DPP adalah:
a. Harga Jual
b. Penggantian
c. Nilai Impor
d. Nilai Ekspor
e. Nilai lain yang ditetapkan dengan Keputusan Menteri Keuangan
TARIF
1. Tarif Pertmbahan Nilai
Tarif PPN yang berlaku saat ini 10%
Tarif PPN ekspor 0%
2. Tarif Pajak Penjualan atas Barang Mewah
Paling rendah 10%, paling tinggi 75%
Tarif PPn BM dikelompokkan menjadi :
a) Kelompok kendaraan bermotor
b) Kelompok selain kendaraan bermotor
CARA MENGHITUNG PPN
PPN = Dasar Pengenaan Pajak X Tarif Pajak
Contoh:
1. Pengusaha kena pajak “PT. ABC” menjual BKP kepada pengusaha kena pajak “PT. XYZ” dengan harga jual sebesar Rp 25.000.000.
PPN Terutang = 10% X Rp 25.000.000 = Rp 2.500.000
2. PT. X mengimpor BKP dari luar daerah pabean dengan nilai impor Rp 15.000.000 yang dipungut melalui Dirjen Bea Cukai
PPN yang dibayar = 15.000.000 x 10% = Rp 1.500.000
PPN = Dasar Pengenaan Pajak X Tarif Pajak
Contoh:
1. PT. X membeli BKP sebesar Rp 200.000.000
PPN Terutang dibayar = 10% X Rp 200.000.000 = Rp 20.000.000
2. PT. Y menjual BKP sebesar Rp 500.000.000
PPN dipungut = 10% X Rp 500.000.000 = Rp 50.000.000
MEKANISME PENGENAAN PPN
a. Pada saat membeli/memperoleh BKP/JKP, akan dipungut oleh PKP penjual. Bagi pembeli, PPN yang dipungut oleh PKP penjual tersebut merupakan pembayaran pajak di muka dan disebut Pajak Masukan. Pembeli berhak menerima bukti pemungutan berupa faktur pajak.
b. Pada saat menjual/menyerahkan BKP/JKP kepada pihak lain, wajib memungut PPN. Bagi penjual, PPN tersebut merupakan Pajak Keluaran. Sebagai bukti telah memungut PPN, PKP penjual wajib membuat faktur pajak.
c. Apabila dalam suatu masa pajak (jangka waktu yang lamanya sama dengan satu bulan takwin) jumlah pajak keluaran lebih besar dari pada jumlah pajak masukan, selisihnya disetor ke kas negara
d. Apabila dalam suatu masa pajak jumlah pajak keluaran lebih kecil dari pada jumlah pajak masukan, selisihnya dapat direstitusi (diminta kembali) atau dikompensasikan ke masa pajak berikutnya.
e. Pelaporan perhitungan PPN dilakukan setiap masa pajak dengan menggunakan Surat Pemberitahuan Masa Pajak Pertambahan Nilai (SPT Masa PPN)
f. Membeli BKP dan atau menerima JKP akan menerima Faktur pajak Standar disebut Pajak Masukan
g. Menjual BKP dan atau memberikan JKP akan menerbitkan Faktur pajak standar disebut Pajak Keluaran
h. Pajak Keluaran > dari Pajak Masukan = PPN kurang bayar
i. Pajak Keluaran < dari Pajak Masukan = PPN lebih bayar
j. PPN lebih bayar dapat dikonpensasikan atau di restitusi (diminta kembali)
Contoh 1:
Pada bulan Maret 2006, PT. A melakukan transaksi sebagai berikut:
• Membeli bahan baku dari PT.B, seharga Rp 100.000.000 (dipungut PPN sebesar Rp 10.000.000)
• Membeli bahan penolong dari PT. C, seharga Rp 40.000.000 (dipungut PPN sebesar Rp 4.000.000)
• Menjual produk kepada PT. D, seharga Rp 200.000.000 (memungut PPN sebesar Rp 20.000.000)
Perhitungan PPN, PT. A
PPN Keluaran Rp 20.000.000
PPN Masukan:
Bahan baku Rp 10.000.000
Bahan penolong Rp 4.000.000 Rp 14.000.000
PPN kurang bayar Rp 6.000.000
PPN kurang bayar sebesar Rp 6.000.000 harus disetor ke kas kegara
Contoh 2:
Pada bulan April 2006, PT. A melakukan transaksi sebagai berikut:
• Membeli bahan baku dari PT.B, seharga Rp 500.000.000 (dipungut PPN sebesar Rp 50.000.000/menerima faktur pajak)
• Membeli bahan penolong dari PT. C, seharga Rp 150.000.000 (dipungut PPN sebesar Rp 15.000.000/menerima faktur pajak)
• Menjual produk kepada PT. D, seharga Rp 300.000.000 (memungut PPN sebesar Rp 30.000.000/menerbitkan faktur pajak)
Perhitungan PPN, PT. A
PPN Keluaran (PT. D) Rp 30.000.000
PPN Masukan:
Bahan baku (PT. B) Rp 50.000.000
Bahan penolong (PT. C) Rp 15.000.000 Rp 65.000.000
PPN lebih bayar Rp 35.000.000
PPN lebih bayar sebesar Rp 35.000.000 akan dikompensasikan untuk
bulan Mei 2006
Contoh 3:
Pada bulan Mei 2006, PT. A melakukan transaksi sebagai berikut:
• Membeli bahan baku dari PT.B, seharga Rp 200.000.000 (dipungut PPN sebesar Rp 20.000.000/menerima faktur pajak)
• Membeli bahan penolong dari PT. C, seharga Rp 100.000.000 (dipungut PPN sebesar Rp 10.000.000/menerima faktur pajak)
• Menjual produk kepada PT. D, seharga Rp 700.000.000 (memungut PPN sebesar Rp 70.000.000/menerbitkan faktur pajak)
Perhitungan PPN, PT. A
PPN Keluaran (PT. D) Rp 70.000.000
PPN Masukan:
Bahan baku (PT. B) Rp 20.000.000
Bahan penolong (PT. C) Rp 10.000.000
PPN lebih bayar bulan April Rp 35.000.000 Rp 65.000.000
PPN kurang bayar bulan Mei 2006 Rp 5.000.000
PPN kurabg bayar sebesar Rp 5.000.000 harus disetor ke kas kegara
CARA MENGHITUNG PPN
PPN = Dasar Pengenaan Pajak X Tarif Pajak
Contoh:
1. Pengusaha kena pajak “PT. ABC” menjual BKP kepada pengusaha kena pajak “PT. XYZ” dengan harga jual sebesar Rp 25.000.000.
PPN Terutang = 10% X Rp 25.000.000 = Rp 2.500.000
2. PT. X mengimpor BKP dari luar daerah pabean dengan nilai impor Rp 15.000.000 yang dipungut melalui Dirjen Bea Cukai
PPN yang dibayar = 15.000.000 x 10% = Rp 1.500.000
PAJAK PENJUALAN ATAS BARANG MEWAH (PPn BM)
Dasar Pertimbangan
• Perlu adanya keseimbangan pembebanan pajak antara konsumen yang berpenghasilan rendah dengan konsumen berpenghasilan tinggi
• Perlu adanya pengendalian pola konsumsi atas BKP yang tergolong mewah
• Perlu adanya perlindungan terhadap produsen kecil tradisional
• Perlu untuk mengamankan penerimaan negara
Batasan suatu barang digolongkan mewah:
• Barang tersebut bukan merupakan barang kebutuhan pokok
• Barang tersebut dikonsumsi oleh masyarakat tertentu
• Pada umumnya barang tersebut dikonsumsi oleh masyarakat berpenghasilan tinggi
• Barang tersebut dikonsumsi untuk menunjukkan status
• Apabila dikonsumsi dapat merusak kesehatan dan moral masyarakat, serta menggangu masyarakat umum, seperti alkohol
PPn BM dikenakan atas:
• Penyerahan BKP yang tergolong mewah yang dilakukan oleh pengusaha yang menghasilkan BKP yang tergolong mewah tersebut di dalam daerah pabean dalam kegiatan usaha atau pekerjaannya
• Impor BKP yang Tergolong Mewah oleh siapapun
TARIF PPn BM
Tarif Pajak Penjualan atas Barang Mewah Paling rendah 10%,
paling tinggi 75%
Tarif PPn BM dikelompokkan menjadi :
a) Kelompok kendaraan bermotor
b) Kelompok selain kendaraan bermotor
CARA MENGHITUNG PPn BM
PPn BM = Dasar Pengenaan Pajak X Tarif Pajak
Contoh:
PT. ABC sebagai pabrikan menyerahkan barang hasil produksinya dengan harga jual Rp 10.000.000 barang tersebut merupakan barang tergolong mewah dengan tarif PPn BM sebesar 40%.
Perhitungan PPn BM yang harus dipungut sebagai berikut:
PPN = 10% X Rp 10.000.000 = Rp 1.000.000
PPn BM = 40% X Rp 10.000.000 = Rp 4.000.000
PAJAK BUMI DAN BANGUNAN (PBB)
Dasar Hukum:
UU No. 12 tahun 1985 sebagaimana diubah dengan UU No. 12 tahun 1994
PENGERTIAN
Bumi adalah permukaan bumi dan tubuh bumi yang ada di bawahnya. Permukaan bumi meliputi tanah dan perairan pedalaman (termasuk rawa-rawa tambak, perairan) serta laut wilayah RI
Bangunan adalah konstruksi teknik yang ditanam atau dilekatkan secara tetap pada tanah dan atau perairan
Termasuk pengertian bangunan:
• Jalan lingkar dalam satu kesatuan dengan komplek bangunan
• Jalan tol
• Kolam renang
• Pagar mewah
• Tempat olahraga
• Galangan kapal, dermaga
• Taman mewah
• Tempat penampungan/kilang minyak, air dan gas, pipa minyak
• Fasilitas lain yang memberikan manfaat
Nilai Jual Objek Pajak (NJOP)
Nilai Jual Objek Pajak adalah harga rata-rata yang diperoleh dari transaksi jual-beli yang terjadi secara wajar, dan bilamana tidak terdapat transaksi jual beli NJOP ditentukan melalui perbandingan harga dengan objek pajak lain yang sejenis, yang letaknya berdekatan dan fungsinya sama dan telah diketahui harga jualnya
Objek Pajak
1. Yang menjadi objek pajak adalah bumi dan atau bangunan
2. Pengecualian Objek Pajak adalah yang digunakan semata-mata untuk melayani kepentingan umum dan tidak untuk mencari keuntungan, contoh: dibidang ibadah, pendidikan, kesehatan, sosial, kebudayaan. Digunakan untuk kuburan, peninggalan purbakala. Hutan lindung. Digunakan perwakilan diplomatik. Digunakan oleh badan atau perwakilan internasonal
Nilai Jual Objek Pajak Tidak Kena Pajak (NJOPTKP)
Besarnya Nilai Jual Objek Pajak Tidak Kena Pajak (NJOPTKP) ditetapkan untuk masing-masing Kabupaten/Kota dengan besar setinggi-tingginya Rp 12.000.000 untuk setiap WP. Apabila seseorang WP mempunyai beberapa objek pajak yang dberikan NJOPTKP hanya salah satu Objek Pajak yang Nilainya Terbesar, sedangkan Objek Pajak lainnya tetap dikenakan secara penuh tanpa dikurangi NJOPTKP.
Kepala Kantor Dirjen Pajak atas nama Menteri Keuangan menetapkan NJOPTKP dengan mempertimbangkan pendapat Gubernur/Bupati/Walikota (Pemerinah Daerah) setempat
DASAR HUKUM
Dasar hukum pengenaan Pajak Pertambahan Nilai
(PPN) barang dan jasa dan Pajak Penjualan atas
Barang Mewah (PPnBM) adalah UU No. 18 tahun
2000 tentang perubahan kedua atas UU No. 8
Tahun 1983 tentang Pajak Pertambahan Nilai
(PPN) barang dan jasa dan Pajak Penjualan atas
Barang Mewah (PPnBM)
PENGERTIAN
Pajak Pertambahan Nilai PPN) barang dan jasa adalah merupakan pajak yang dikenakan atas konsumsi di dalam negeri (di dalam daerah pabean), baik konsumsi barang maupun jasa
1. Daerah Pabean adalah wilayah Republik Indonesia yang meliputi wilayah darat, perairan, dan ruang udara diatasnya serta tempat-tempat tertentu di Zona eksklusif dan Landasan Kontinen yang didalamnya berlaku UU No. 10 tahun 1995 tentang Kepabeanan
2. Impor adalah setiap kegiatan memasukkan barang dari luar Daerah Pabean ke dalam Daerah Pabean
3. Ekspor adalah setiap kegiatan mengeluarkan barang dari dalam Daerah Pabean ke luar Daerah Pabean
4. Pajak Masukan adalah Pajak Pertambahan Nilai yang seharusnya sudah dibayar oleh Pengusaha Kena Pajak karena perolehan Barang Kena Pajak (BKP) dan atau penerimaan Jasa Kena Pajak (JKP) dan atau pemanfaatan BKP tidak berwujud dari luar Daerah Pabean dan atau pemanfaatan JKP dari luar Daerah Pabean dan atau impor BKP
5. Pajak Keluaran adalah Pajak Pertambahan Nilai yang wajib dipungut oleh Pengusaha Kena Pajak yang melakukan penyerahan BKP, penyerahan JKP, atau ekspor BKP.
6. Masa pajak adalah jangka waktu yang lamanya sama dengan 1 (satu) bulan takwim atau jangka waktu lain yang ditetapkan dengan Keputusan Menteri Keuangan paling lama 3 (tiga) bulan takwim.
BARANG KENA PAJAK (BKP)
Pengertian:
Barang Kena Pajak adalah barang berwujud yang menurut sifat atau hukumnya dapat berupa barang bergerak atau barang tidak bergerak, dan barang tidak berwujud yang dikenakan pajak berdasarkan UU PPN
PENGECUALIAN BKP
Pada dasarnya semua barang adalah BKP kecuali UU
menetapkan sebaliknya. Jenis barang yang tidak dikenakan PPN:
a. Barang hasil pertambangan, penggalian, dan pengeboran yang diambil langsung dari sumbernya, seperti: Minyak bumi, gas bumi, panas bumi, pasir dan kerikil, batu bara, biji besi, timah, biji emas, biji nikel, biji perak serta biji bauksit
b. Barang-barang kebutuhan pokok yang sangat dibutuhkan oleh rakyat banyak, seperti: Beras, gabah, jagung, sagu, kedelai, garam
c. Makanan dan minuman yang disajikan di hotel, restoran, rumah makan, warung dan sejenisnya.
d. Uang, emas batangan, surat-surat berharga (saham, obligasi dan lainnya)
JASA KENA PAJAK (JKP)
Pengertian:
Jasa Kena Pajak adalah setiap kegiatan pelayanan berdasarkan suatu perikatan atau perbuatan hukum yang menyebabkan suatu barang atau fasilitas atau kemudahan atau hak tersedia untuk dipakai, termasuk jasa yang dilakukan untuk menghasilkan barang karena pesanan atau permintaan atau petunjuk dari pemesan yang dikenakan pajak berdasarkan UU PPN
PENGECUALIAN JKP
Pada dasarnya semua jasa dikenakan pajak, kecuali yang
ditentukan UU PPN, jenis jasa yang tidak dikenakan PPN:
a. Jasa di bidang pelayanan kesehatan medik
b. Jasa di bidang pelayanan sosial
c. Jasa di bidang pengiriman surat dengan perangko
d. Jasa di bidang perbankan, asuransi, dan sewa guna usaha dengan hak opsi
e. Jasa di bidang keagamaan
f. Jasa di bidang pendidikan
g. Jasa di bidang kesenian dan hiburan yang tidak bersifaf komersial
h. Jasa di bidang penyiaran yang bukan bersifat iklan
i. Jasa di bidang tenaga kerja
j. Jasa di bidang perhotelan
k. Jasa yang disediakan pemerintah dalam rangka menjalankan pemerintahan
PENGUSAHA KENA PAJAK (PKP)
Pengertian:
Pengusaha adalah orang pribadi atau badan yang dalam kegiatan usaha atau pekerjaannya menghasilkan barang, mengimpor barang, mengekspor barang, melakukan usaha perdagangan, memanfaatkan barang tidak berwujud dari luar Daerah Pabean, melakukan usaha jasa, atau memanfaatkan jasa dari luar Daerah Pabean
Pengusaha Kena Pajak (PKP) adalah pengusaha sebagaimana dimaksud di atas yang melakukan penyerahan barang kena pajak dan atau penyerahan jasa kena pajak yang dikenakan pajak berdasarkan UU PPN tahun 1984, tidak termasuk pengusaha kecil yang batasannya ditetapkan Menkeu, kecuali pengusaha kecil yang memilih untuk dikukuhkan sebagai Pengusaha Kena Pajak`
KEWAJIBAN PENGUSAHA KENA PAJAK
a. Melaporkan usahanya untuk dikukuhkan menjadi PKP
b. Memungut PPN dan PPnBM yang terutang
c. Membuat faktur pajak atas setiap penyerahan kena pajak
d. Membuat nota retur dalam hal pengembalian BKP
e. Melakukan pencatatan atau pembukuan mengenai kegiatan usahanya
f. Menyetor PPN dan PPnBM
g. Menyampaikan Surat Pemberitahuan Masa PPN (SPT Masa PPN)
PENGUSAHA KECIL
Pengertian:
Pengusaha kecil adalah pengusaha yang selama satu tahun buku melakukan penyerahan barang kena pajak dan atau jasa kena pajak dengan jumlah peredaran bruto dan atau penerimaan bruto tidak lebih dari Rp 600 juta
Beberapa hal yang perlu bagi pengusaha kecil
a. Dilarang membuat faktur pajak
b. Tidak wajib memasukkan SPT masa PPN
c. Diwajibkan membuat pembukuan atau pencatatan
d. Wajib lapor untuk dikukuhkan sebagai PKP, bagi pengusaha kecil yang memperoleh peredaran bruto di atas batas yang telah ditentukan
DASAR PENGENAAN PAJAK
Untuk menghitung besarnya pajak (PPN dan PPnBM) yang terutang perlu adanya Dasar Pengenaan Pajak (DPP), yang menjadi DPP adalah:
a. Harga Jual
b. Penggantian
c. Nilai Impor
d. Nilai Ekspor
e. Nilai lain yang ditetapkan dengan Keputusan Menteri Keuangan
TARIF
1. Tarif Pertmbahan Nilai
Tarif PPN yang berlaku saat ini 10%
Tarif PPN ekspor 0%
2. Tarif Pajak Penjualan atas Barang Mewah
Paling rendah 10%, paling tinggi 75%
Tarif PPn BM dikelompokkan menjadi :
a) Kelompok kendaraan bermotor
b) Kelompok selain kendaraan bermotor
CARA MENGHITUNG PPN
PPN = Dasar Pengenaan Pajak X Tarif Pajak
Contoh:
1. Pengusaha kena pajak “PT. ABC” menjual BKP kepada pengusaha kena pajak “PT. XYZ” dengan harga jual sebesar Rp 25.000.000.
PPN Terutang = 10% X Rp 25.000.000 = Rp 2.500.000
2. PT. X mengimpor BKP dari luar daerah pabean dengan nilai impor Rp 15.000.000 yang dipungut melalui Dirjen Bea Cukai
PPN yang dibayar = 15.000.000 x 10% = Rp 1.500.000
PPN = Dasar Pengenaan Pajak X Tarif Pajak
Contoh:
1. PT. X membeli BKP sebesar Rp 200.000.000
PPN Terutang dibayar = 10% X Rp 200.000.000 = Rp 20.000.000
2. PT. Y menjual BKP sebesar Rp 500.000.000
PPN dipungut = 10% X Rp 500.000.000 = Rp 50.000.000
MEKANISME PENGENAAN PPN
a. Pada saat membeli/memperoleh BKP/JKP, akan dipungut oleh PKP penjual. Bagi pembeli, PPN yang dipungut oleh PKP penjual tersebut merupakan pembayaran pajak di muka dan disebut Pajak Masukan. Pembeli berhak menerima bukti pemungutan berupa faktur pajak.
b. Pada saat menjual/menyerahkan BKP/JKP kepada pihak lain, wajib memungut PPN. Bagi penjual, PPN tersebut merupakan Pajak Keluaran. Sebagai bukti telah memungut PPN, PKP penjual wajib membuat faktur pajak.
c. Apabila dalam suatu masa pajak (jangka waktu yang lamanya sama dengan satu bulan takwin) jumlah pajak keluaran lebih besar dari pada jumlah pajak masukan, selisihnya disetor ke kas negara
d. Apabila dalam suatu masa pajak jumlah pajak keluaran lebih kecil dari pada jumlah pajak masukan, selisihnya dapat direstitusi (diminta kembali) atau dikompensasikan ke masa pajak berikutnya.
e. Pelaporan perhitungan PPN dilakukan setiap masa pajak dengan menggunakan Surat Pemberitahuan Masa Pajak Pertambahan Nilai (SPT Masa PPN)
f. Membeli BKP dan atau menerima JKP akan menerima Faktur pajak Standar disebut Pajak Masukan
g. Menjual BKP dan atau memberikan JKP akan menerbitkan Faktur pajak standar disebut Pajak Keluaran
h. Pajak Keluaran > dari Pajak Masukan = PPN kurang bayar
i. Pajak Keluaran < dari Pajak Masukan = PPN lebih bayar
j. PPN lebih bayar dapat dikonpensasikan atau di restitusi (diminta kembali)
Contoh 1:
Pada bulan Maret 2006, PT. A melakukan transaksi sebagai berikut:
• Membeli bahan baku dari PT.B, seharga Rp 100.000.000 (dipungut PPN sebesar Rp 10.000.000)
• Membeli bahan penolong dari PT. C, seharga Rp 40.000.000 (dipungut PPN sebesar Rp 4.000.000)
• Menjual produk kepada PT. D, seharga Rp 200.000.000 (memungut PPN sebesar Rp 20.000.000)
Perhitungan PPN, PT. A
PPN Keluaran Rp 20.000.000
PPN Masukan:
Bahan baku Rp 10.000.000
Bahan penolong Rp 4.000.000 Rp 14.000.000
PPN kurang bayar Rp 6.000.000
PPN kurang bayar sebesar Rp 6.000.000 harus disetor ke kas kegara
Contoh 2:
Pada bulan April 2006, PT. A melakukan transaksi sebagai berikut:
• Membeli bahan baku dari PT.B, seharga Rp 500.000.000 (dipungut PPN sebesar Rp 50.000.000/menerima faktur pajak)
• Membeli bahan penolong dari PT. C, seharga Rp 150.000.000 (dipungut PPN sebesar Rp 15.000.000/menerima faktur pajak)
• Menjual produk kepada PT. D, seharga Rp 300.000.000 (memungut PPN sebesar Rp 30.000.000/menerbitkan faktur pajak)
Perhitungan PPN, PT. A
PPN Keluaran (PT. D) Rp 30.000.000
PPN Masukan:
Bahan baku (PT. B) Rp 50.000.000
Bahan penolong (PT. C) Rp 15.000.000 Rp 65.000.000
PPN lebih bayar Rp 35.000.000
PPN lebih bayar sebesar Rp 35.000.000 akan dikompensasikan untuk
bulan Mei 2006
Contoh 3:
Pada bulan Mei 2006, PT. A melakukan transaksi sebagai berikut:
• Membeli bahan baku dari PT.B, seharga Rp 200.000.000 (dipungut PPN sebesar Rp 20.000.000/menerima faktur pajak)
• Membeli bahan penolong dari PT. C, seharga Rp 100.000.000 (dipungut PPN sebesar Rp 10.000.000/menerima faktur pajak)
• Menjual produk kepada PT. D, seharga Rp 700.000.000 (memungut PPN sebesar Rp 70.000.000/menerbitkan faktur pajak)
Perhitungan PPN, PT. A
PPN Keluaran (PT. D) Rp 70.000.000
PPN Masukan:
Bahan baku (PT. B) Rp 20.000.000
Bahan penolong (PT. C) Rp 10.000.000
PPN lebih bayar bulan April Rp 35.000.000 Rp 65.000.000
PPN kurang bayar bulan Mei 2006 Rp 5.000.000
PPN kurabg bayar sebesar Rp 5.000.000 harus disetor ke kas kegara
CARA MENGHITUNG PPN
PPN = Dasar Pengenaan Pajak X Tarif Pajak
Contoh:
1. Pengusaha kena pajak “PT. ABC” menjual BKP kepada pengusaha kena pajak “PT. XYZ” dengan harga jual sebesar Rp 25.000.000.
PPN Terutang = 10% X Rp 25.000.000 = Rp 2.500.000
2. PT. X mengimpor BKP dari luar daerah pabean dengan nilai impor Rp 15.000.000 yang dipungut melalui Dirjen Bea Cukai
PPN yang dibayar = 15.000.000 x 10% = Rp 1.500.000
PAJAK PENJUALAN ATAS BARANG MEWAH (PPn BM)
Dasar Pertimbangan
• Perlu adanya keseimbangan pembebanan pajak antara konsumen yang berpenghasilan rendah dengan konsumen berpenghasilan tinggi
• Perlu adanya pengendalian pola konsumsi atas BKP yang tergolong mewah
• Perlu adanya perlindungan terhadap produsen kecil tradisional
• Perlu untuk mengamankan penerimaan negara
Batasan suatu barang digolongkan mewah:
• Barang tersebut bukan merupakan barang kebutuhan pokok
• Barang tersebut dikonsumsi oleh masyarakat tertentu
• Pada umumnya barang tersebut dikonsumsi oleh masyarakat berpenghasilan tinggi
• Barang tersebut dikonsumsi untuk menunjukkan status
• Apabila dikonsumsi dapat merusak kesehatan dan moral masyarakat, serta menggangu masyarakat umum, seperti alkohol
PPn BM dikenakan atas:
• Penyerahan BKP yang tergolong mewah yang dilakukan oleh pengusaha yang menghasilkan BKP yang tergolong mewah tersebut di dalam daerah pabean dalam kegiatan usaha atau pekerjaannya
• Impor BKP yang Tergolong Mewah oleh siapapun
TARIF PPn BM
Tarif Pajak Penjualan atas Barang Mewah Paling rendah 10%,
paling tinggi 75%
Tarif PPn BM dikelompokkan menjadi :
a) Kelompok kendaraan bermotor
b) Kelompok selain kendaraan bermotor
CARA MENGHITUNG PPn BM
PPn BM = Dasar Pengenaan Pajak X Tarif Pajak
Contoh:
PT. ABC sebagai pabrikan menyerahkan barang hasil produksinya dengan harga jual Rp 10.000.000 barang tersebut merupakan barang tergolong mewah dengan tarif PPn BM sebesar 40%.
Perhitungan PPn BM yang harus dipungut sebagai berikut:
PPN = 10% X Rp 10.000.000 = Rp 1.000.000
PPn BM = 40% X Rp 10.000.000 = Rp 4.000.000
PAJAK BUMI DAN BANGUNAN (PBB)
Dasar Hukum:
UU No. 12 tahun 1985 sebagaimana diubah dengan UU No. 12 tahun 1994
PENGERTIAN
Bumi adalah permukaan bumi dan tubuh bumi yang ada di bawahnya. Permukaan bumi meliputi tanah dan perairan pedalaman (termasuk rawa-rawa tambak, perairan) serta laut wilayah RI
Bangunan adalah konstruksi teknik yang ditanam atau dilekatkan secara tetap pada tanah dan atau perairan
Termasuk pengertian bangunan:
• Jalan lingkar dalam satu kesatuan dengan komplek bangunan
• Jalan tol
• Kolam renang
• Pagar mewah
• Tempat olahraga
• Galangan kapal, dermaga
• Taman mewah
• Tempat penampungan/kilang minyak, air dan gas, pipa minyak
• Fasilitas lain yang memberikan manfaat
Nilai Jual Objek Pajak (NJOP)
Nilai Jual Objek Pajak adalah harga rata-rata yang diperoleh dari transaksi jual-beli yang terjadi secara wajar, dan bilamana tidak terdapat transaksi jual beli NJOP ditentukan melalui perbandingan harga dengan objek pajak lain yang sejenis, yang letaknya berdekatan dan fungsinya sama dan telah diketahui harga jualnya
Objek Pajak
1. Yang menjadi objek pajak adalah bumi dan atau bangunan
2. Pengecualian Objek Pajak adalah yang digunakan semata-mata untuk melayani kepentingan umum dan tidak untuk mencari keuntungan, contoh: dibidang ibadah, pendidikan, kesehatan, sosial, kebudayaan. Digunakan untuk kuburan, peninggalan purbakala. Hutan lindung. Digunakan perwakilan diplomatik. Digunakan oleh badan atau perwakilan internasonal
Nilai Jual Objek Pajak Tidak Kena Pajak (NJOPTKP)
Besarnya Nilai Jual Objek Pajak Tidak Kena Pajak (NJOPTKP) ditetapkan untuk masing-masing Kabupaten/Kota dengan besar setinggi-tingginya Rp 12.000.000 untuk setiap WP. Apabila seseorang WP mempunyai beberapa objek pajak yang dberikan NJOPTKP hanya salah satu Objek Pajak yang Nilainya Terbesar, sedangkan Objek Pajak lainnya tetap dikenakan secara penuh tanpa dikurangi NJOPTKP.
Kepala Kantor Dirjen Pajak atas nama Menteri Keuangan menetapkan NJOPTKP dengan mempertimbangkan pendapat Gubernur/Bupati/Walikota (Pemerinah Daerah) setempat
BIAYA KUALITAS DAN PRUDUKTIVITAS
Biaya Kualitas dan Produktivitas
Definisi Kualitas
Sebuah Produk yang berkualitas adalah produk yang memenuhi atau melebihi harapan pelanggan...
Jadi, produk atau jasa yang berkualitas adalah yang memenuhi atau melebihi harapan pelanggan dalam 8 (delapan) dimensi yaitu :
Performance Bagaimana suatu produk dapat difungsikan dengan baik
AestheticsMenunjukan kejelasan produks (style, beauty)
Serviceabilityadanya Durability
Kualitas kemudahan perawatan dan perbaikan produk
FeaturesKarakteristik produk yang berbeda atas produks yang sama
ReliabilityKemungkinan bahwa produk atau service dapat diandalkan dalam waktu yg lama
DurabilityLama fungsi sebuah Produk
Kualitas of conformanceKesesuaian produk dengan kualitas/specifications
Fitness for useKecocokan penggunaan produk sesuai yang diharapkan
Biaya Kualitas
Sedangkan biaya kualitas itu sendiri adalah biaya-biaya yang timbul karena mungkin atau telah terdapat produk yang buruk kualitasnya
Dalam hal ini, biaya kualitas berkaitan dengan kegiatan pengendalian dan kegiatan karena kegagalan
Zero defects berarti bahwa semua produks sesuai dengan specifications.(Berkualitas)
Ada 4 (empat) kategori biaya kualitas, antara lain biaya-biaya yang terjadi untuk/karena :
1) Preventive Costs
mencegah kualitas yang buruk pada produk atau jasa yang dihasilkan
2) Appraisal Costs
Menjaga produk danjasa agar sesuai dengan persyaratan atau kebutuhan pelanggan
3) Internal failure Costs
Produk yang dihasilkan tidak sesuai dengan spesifikasi atau kebutuhan pelanggan
4) External failure Costs
produk dan jasa yang dihasilkan gagal memenuhi kebutuhan pelanggan setelah disampaikan kepada pelanggan
Contoh Biaya Kualitas
Prevention Costs
Program pelatihan Kualitas
Perencanaan Kualitas
Pengendalian Proses
Laporan Kualitas
Supplier evaluation and selection
Pemeriksaan Kualitas
Kualitas circles
Field trials
Design reviews
Appraisal Costs
Inspection of raw materials
Testing of raw materials
Packaging inspection
Supervising appraisal
Audit kualitas produk
Process acceptance
Inspection of equipment
Testing equipment
evaluasi inventori
Internal failure Biaya
Scrap
Rework / kerja ulang
100% sortir inspeksi
Reinspection
Retesting
Design changes
External failure Costs
Cost of recalls
Lost sales
Returns/allowances
Warranties
Repairs
produk liability
Customer dissatisfaction
Lost market share
Complaint adjustment
Klasifikasi Biaya Kualitas
klasifikasi biaya kualitas, antara lain :
• biaya yang dapat diamati dan
• biaya yang tidak dapat diamati.
• Biaya kualitas yang dapat diamati (observable quality costs) merupakan biaya-biaya yang tersedia atau dapat diperoleh dari catatan akuntansi perusahaan
• Sedangkan biaya kualitas yang tersembunyi (hidden costs) adalah biaya kesempatan atau oportunitas yang terjadi karena adanya kualitas yang buruk .
• Untuk mengestimasi biaya kualitas yang tersembunyi, ada 3 (tiga) metode yang disarankan yaitu :
Metode Pengali
Metode Penelitian Pasar
Fungsi Kerugian Kualitas Taguchi
Metode Pengali
— The multiplier method mengasumsikan bahwa total biaya kegagalan adalah hasil pengalian dari biaya-biaya kegagalan :
— Total biaya kegagalan eksternal = k (Biaya kegagalan eksternal yang terukur)
¡ dimana ‘ k ‘ adalah the multiplier effect
¡ Jika k = 4, dan biaya kegagalan eksternal yang terukur sebesar $2 million, maka estimasi Total biaya kegagalan eksternal menjadi sebesar $8 million.
Metode Penelitian Pasar
— Metode Penelitian Pasar digunakan untuk menilai dampak kualitas yang buruk terhadap penjualan dan pangsa pasar.
¡ Suvey Customer dan interviews dengan members penjualan dapat memberikan pengertian yang significant kedalam arti pentingnya Biaya perusahaan yang tersembunyi.
¡ Hasil penelitian pasar dapat digunakan untuk memproyeksikan hilangnya laba di masa depan akibat kualitas yang buruk.
Fungsi Kerugian Kualitas Taguchi
— Fungsi Kerugian Kualitas Taguchi mengasumsikan bahwa setiap penyimpangan dari nilai target suatu karakteristik kualitas dapat menimbulkan biaya kualitas yang tersembunyi.
¡ Selain itu, Biaya Kualitas yang tersembunyi meningkatkan secara signifikan sebagai nilai deviasi actual dari nilai sebuah target.
Fungsi Kerugian Kualitas Taguchi
L(y) = k(y – T)²
k = Konstanta proporsionalitas yang
besarnya bergantung pada struktur biaya
kegagalan eksternal perusahaan
y =Nilai actual dari karakteristik kualitas
T = Nilai target dari karakteristik kualitas
L =Kerugian kualitas
Fungsi Kerugian Kualitas Taguchi
— Untuk menggunakan fungsi kerugian Taguchi, maka nilai k harus diestimasi dengan rumus sebagai berikut :
— K = c/d²
— Dimana :
— c = Kerugian pada batas spesifikasi atas atau bawah
— d = Jarak batas dari nilai target
Produktifitas Sebagai Alat Pengukuran dan Pengendalian
Efisiensi produktif total adalah suatu titik dimana dua kondisi terpenuhi yaitu,:
- Pada setiap bauran input untuk memproduksi output tertentu maka tidak satu input pun yang digunakan lebih dari yang diperlukan untuk menghasilkan output;
- Atas bauran-bauran yang memenuhi kondisi pertama maka dipilih bauran dengan biaya terendah.
Tehnik Efisiensi
— Tehnik Efisiensi adalah kondisi dimana sudah tidak ada lagi satu inputpun yang digunakan lebih dari yang diperlukan untuk menghasilkan output.
— Peningkatan Tehnik efisiensi improvement dapat dicapai dengan menggunakan lebih sedikit input untuk menghasilkan ouput yang sama, atau memproduksi output lebih banyak dengan jumlah input yang sama, atau memproduksi output lebih banyak dengan input relative lebih sedikit.
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