Parties The Use and Need Information / Accounting Reports / Financial Reports

Parties The Use and Need Information / Accounting Reports / Financial Reports
1. Internal Parties

Internal party is the party that is in the organizational structure. Management is the party most in need of proper reporting and accurate accounting to make good decisions and correct. Examples of managers who see the company's financial position to decide whether to buy the building for a new branch kanntor or not.

2. Parties Eksteral / External

a. Investors
Investors need a financial information company to decide whether to invest or not. If the predictions of investors will give good profits, then investors will deposit the capital into the company, and vice versa.

b. Shareholder / owner of the company
The owners of the shares of companies that have a financial information company, companies need to know the extent to which progress or setbacks suffered by the company. Shareholders will benefit from the dividends that will be even greater if the company's big profit.

c. Government
The amount of tax to be paid company or organization to the government a large part based on information in corporate financial statements.

d. Creditor
If the company is recessive and requires fresh capital the company may be borrowing money to creditors such as borrowing money in the bank, owes goods on supplyer / supplier. Lenders will provide funds if the company has good financial condition and will not have a great potential for loss.

e. Other Parties
Actually there are many other parties from outside companies who might be using the reporting / accounting information of an organization such as employees, unions, auditors of public accountants, police, students, journalists, and many others.

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Pihak Yang Menggunakan dan Membutuhkan Informasi / Laporan Akuntansi

Pihak Yang Menggunakan dan Membutuhkan Informasi / Laporan Akuntansi
1. Pihak Internal

Pihak internal adalah pihak yang berada dalam struktur organisasi. Manajemen adalah pihak yang paling membutuhkan laporan akuntansi yang tepat dan akurat untuk mengambil keputusan yang baik dan benar. Contohnya seperti manajer yang melihat posisi keuangan perusahaan untuk memutuskan apakah akan membeli gedung untuk kanntor cabang baru atau tidak.

2. Pihak Eksteral / External

a. Investor
Investor membutuhkan informasi keuangan perusahaan untuk menentukan apakah akan menanamkan modalnya atau tidak. Jika dalam prediksi investor akan memberikan keuntungan yang baik, maka investor akan menyetorkan modal ke perusahaan, dan begitu juga sebaliknya.

b. Pemegang saham / pemilik perusahaan
Para pemilik perusahaan yang mempunyai bagian saham perusahaan membutuhkan informasi keuangan perusahaan untuk dapat mengetahui sejauh mana kemajuan atau kemunduran yang dialami perusahaan. Pemegang saham akan mendapatkan keuntungan dari dividen yang akan semakin besar jika perusahaan untung besar.

c. Pemerintah
Besarnya pajak yang harus dibayarkan perusahaan atau organisasi kepada pemerintah sebagaian besar berdasarkan atas informasi pada laporan keuangan perusahaan.

d. Kreditur
Jika perusahaan sedang terdesak dan membutuhkan dana segar perusahaan mungkin akan meminjam uang pada kreditor seperti meminjam uang di bank, berhutang barang pada supplyer / pemasok. Kreditur akan memberikan dana jika perusahaan memiliki kondisi keuangan yang baik dan tidak akan memiliki potensi yang besar untuk merugi.

e. Pihak Lainnya
Sebenarnya masih banyak pihak lain dari luar perusahaan perusahaan yang mungkin saja akan menggunakan laporan / informasi akuntansi suatu organisasi seperti para karyawan, serikat pekerja, auditor akuntan publik, polisi, pelajar / mahasiswa, wartawan, dan banyak lagi lainnya.

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Treasure / Assets / Assets, Liabilities / Debt / Liabilities and Capital - Accounting

A. Treasure / Assets / Assets

The property is a good thing that has a form or a pseudo-owned by the company. Claim for intangible property called equity / equities which can bring benefits in the future.

1. Current property / Current Assets / Current Assets
Current assets are assets in the form of cash or other assets that can be exchanged for cash within one year.
Examples: accounts receivable, costs or expenses paid in advance, securities, cash, gold bars, merchandise inventory, revenues to be received, and so forth.

2. Investment property / public investment assets / Investment Assets
Investment property is property which is invested in investment products for profit.
Example: Mutual funds, stocks, bonds, and others.

3. Intangible property / Intangible Assets
Intangible assets are assets that have no legitimate form but is owned companies and to generate profits for the company.
Example: trademarks, patents, copyrights, concession / concessions, franchises, goodwill, and so forth.

4. Immovable Property / Fixed Assets / Fixed Assets
Fixed property is property that support the operations of companies that permanent ownership.
Example: Building, cars, machinery, equipment and perlengapan office, and others.

5. Other property / Other Assets
Other treasures are estimates or accounts that can not be categorized on the property or assets in excess of either in the form of fixed assets, investment assets, intangible assets and current assets.
Example: The machine is broken, bond, property which is still in the process of legitimate stewardship, and others.

B. Liabilities / Debt / Liabilities / Liabilities

Debt is an obligation on third-party company to do something that is generally dalah payment of money, delivery of goods or services at certain times.

1. Current Debt / Current Liabilities / Current Liabilities
Current liabilities are obligations that must be repaid within one year.
Examples: accounts payable, expenses payable, accounts payable, taxes payable, unearned revenue, and so forth.

2. Long Term Debt / Long-Term Liabilities
Long-term liabilities are obligations that must be repaid within a period of more than a year.
Example: The mortgage debt, bonds with maturities of more than a year, long-term loans payable, and so forth.

3. Other payables / Other Payable
Estimates or the account used to record other debts that are not included in current liabilities and long-term debt.
Example: security deposit, payable to shareholders, and so forth.

C. Capital / Capital

Capital is the property of the company's wealth and property in the form of infinite debt of a company to the owners of capital to an unlimited period. The formula is a capital asset or an asset less any liabilities or debts.
Examples of capital: paid-up capital, Prive, partnership capital, retained earnings, share premium, preferred shares and ordinary savings, the remaining results of operations or shu, and so forth.

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Harta / Aset / Aktiva, Kewajiban / Hutang / Pasiva dan Modal - Akutansi

Harta / Aset / Aktiva, Kewajiban / Hutang / Pasiva dan Modal - Akutansi
A. Harta / Aset / Aktiva

Harta adalah benda baik yang memiliki wujud maupun yang semu yang dimiliki oleh perusahaan. Klaim atas harta yang tidak berwujud disebut ekuitas / equities yang dapat mendatangkan manfaat di masa depan.

1. Harta Lancar / Aktiva Lancar / Current Assets
Harta lancar adalah harta yang berbentuk uang tunai maupun aktiva lainnya yang dapat ditukarkan dengan uang tunai dalam jangka satu tahun.
Contoh : piutang dagang, biaya atau beban dibayar di muka, surat berharga, kas, emas batangan, persediaan barang dagang, pendapatan yang akan diterima, dan lain sebagainya.

2. Harta Investasi / Aktiva Ivestasi / Investment Assets
Harta Investasi adalah harta yang diinvestasikan pada produk-produk investasi untuk mendapatkan keuntungan.
Contoh : Reksadana, saham, obligasi, dan lain-lain.

3. Harta Tak Berwujud / Intangible Assets
Aset tak berwujud adalah harta yang tidak memiliki bentuk tetapi sah dimiliki perusahaan dan dapat menghasilkan keuntungan bagi perusahaan.
Contoh : Merk dagang, hak paten, hak cipta, hak pengusahaan hutan / hph, franchise, goodwill, dan lain sebagainya.

4. Harta Tetap / Aktiva Tetap / Fixed Assets
Harta tetap adalah harta yang menunjang kegiatan operasional perusahaan yang sifatnya permanen kepemilikannya.
Contoh : Gedung, mobil, mesin, peralatan dan perlengapan kantor, dan lain-lain.

5. Harta Lainnya / Other Assets
Harta lain adalah perkiraan atau akun yang tidak dapat dikategorikan pada harta atau aset di atas baik dalam bentuk aset tetap, aset investasi, aset tak berwujud dan aset lancar.
Contoh : Mesin rusak, uang jaminan, harta yang masih dalam proses kepengurusan yang sah, dan lain-lain.

B. Kewajiban / Hutang / Pasiva / Liabilities

Hutang adalah kewajiban perusahaan pada pihak ketiga untuk melakukan sesuatu yang pada umumnya dalah pembayaran uang, penyerahan barang maupun jasa pada waktu-waktu tertentu.

1. Hutang Lancar / Kewajiban Lancar / Current Liabilities
Hutang lancar adalah kewajiban yang harus dilunasi dalam tempo satu tahun.
Contoh : hutang dagang, beban yang harus dibayar, hutang dagang, hutang pajak, pendapatan diterima di muka, dan lain sebagainya.

2. Hutang Jangka Panjang / Long-Term Liabilities
Hutang jangka panjang adalah kewajiban yang harus dilunasi dalam jangka waktu lebih dari setahun.
Contoh : Hutang hipotek, hutang obligasi yang jatuh tempo lebih dari setahun, hutang pinjaman jangka panjang, dan lain sebagainya.

3. Hutang lain-lain / Other Payable
Perkiraan atau akun ini digunakan untuk mencatat hutang lain yang tidak termasuk pada hutang lancar dan hutang jangka panjang.
Contoh : uang jaminan, hutang pada pemegang saham, dan lain sebagainya.

C. Modal / Capital

Modal adalah hak milik atas kekayaan dan harta perusahaan yang berbentuk hutang tak terbatas suatu perusahaan kepada pemilik modal hingga jangka waktu yang tidak terbatas. Rumus modal adalah harta atau aset dikurangi dengan kewajiban atau hutang.
Contoh Modal : modal disetor, prive, modal komanditer, laba ditahan, agio saham, saham preferen & biasa, simpanan-simpanan, sisa hasil usaha atau shu, dan lain sebagainya.

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The term - a term accounting

The term - a term accounting
We as accountants are required to understand English istilah2 relating to accounting, perhaps for those who are proficient in English would be very easy to memorize. Today if we are not good at speaking English, will be difficult to get a great job honornya. If you can work in a foreign company, and you become one of the employees of financial accountant. So istilah2 accounting will greatly contribute in making its financial statements. In this post I will share with you a little about accounting istilah2 list. As follows:

Cash (cash)

Accounts Receivable (account receiveable)

Inventory (inventory)

Prepaid insurance (prepaid Insurance)

Office supplies (office supplies)

Incoming VAT (VAT-IN)

Land (land)

Building (building)

Vehicle (car)

Accumulated depreciation of buildings (Earnings depr.for.building)

Accumulated depreciation of vehicles (Earnings depr.for.car)

Equipment (Equipment)

Accumulated depreciation of equipment (Earnings depr.for.equipment)

Tax payable (tax payable)

Wages payable (wages payable)

Trade payables (accounts payable)

Accrued Expenses (payable expanse)

Exit VAT (VAT OUT)

Share capital (capital stock)

Sales returns (retured earnings)

Dividend (dividend)

Sales (sales)

Cost of goods sold (COGS)

Payroll expenses (wages expanse)

Households office (office household)

Telephone and electricity expenses (teleph & Electricity Exp)

Insurance expense (insurance expanse)

Charges for doubtful accounts (bad dept expanse)

Equipment expenses (supplies expanse)

Depreciation expense of building (Ministry Building expanse)

Eds load vehicles (Ministry Car expanse)

Eds load equipment (Ministry of Equipment expanse)

Lain2 expenses (other expanse)

Perhaps much for my first istilah2 which can provide, may be useful. Maybe on my next post will give more istilah2 about accounting.

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Istilah - istilah akuntansi

Istilah - istilah akuntansi
Kita sebagai akuntan memang diwajibkan untuk memahami istilah2 inggris yang berkaitan dengan akuntansi, mungkin bagi Anda yang mahir dalam berbahasa inggris akan sangat mudah menghafalnya. Dewasa ini kalau kita tidak pandai berbahasa inggris, akan sulit sekali mendapatkan pekerjaan yang honornya besar. Kalau Anda bisa bekerja di suatu perusahaan asing, dan Anda menjadi salah satu karyawan akuntan keuangannya. Maka istilah2 akuntansi akan sangat berperan didalam pembuatan laporan keuangannya. Didalam postingan ini saya akan sedikit berbagi kepada Anda mengenai daftar istilah2 akuntansi. Sebagai berikut :

Kas (cash)

Piutang Usaha (account receiveable)

Persediaan (inventory)

Asuransi dibayar dimuka (prepaid Insurance)

Perlengkapan kantor (office supplies)

PPN masuk (VAT IN)

Tanah (land)

Gedung (building)

Kendaraan (car)

Akumulasi penyusutan gedung (accumulated depr.for.building)

Akumulasi penyusutan kendaraan (accumulated depr.for.car)

Peralatan (Equipment)

Akumulasi penyusutan peralatan (accumulated depr.for.equipment)

Hutang pajak (Tax payable)

Hutang gaji (wages payable)

Hutang usaha (account payable)

Beban yang masih harus dibayar (expanse payable)

PPN keluar (VAT OUT)

Modal saham (capital stock)

Retur penjualan (retured earning)

Deviden (dividend)

Penjualan (sales)

Harga pokok penjualan (COGS)

Beban gaji (wages expanse)

Rumah tangga kantor (office household)

Beban telepon dan listrik (teleph & Electricity Exp)

Beban asuransi (insurance expanse)

Beban piutang tak tertagih (bad dept expanse)

Beban perlengkapan (supplies expanse)

Beban penyusutan gedung (dep. Building expanse)

Beban peny kendaraan (dep. Car expanse)

Beban peny peralatan (dep. Equipment expanse)

Beban lain2 (other expanse)

Mungkin segitu dahulu istilah2 yang saya dapat berikan, semoga bermanfaat. Mungkin pada posting berikutnya saya akan memberikan lebih banyak istilah2 tentang akuntansi.

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Current Assets Intangible Assets Current Debt Long Term Debt Capital

Current Assets Intangible Assets Current Debt Long Term Debt Capital.
Current Assets
Current assets on the balance sheet is a component that no other company that can contain treasure is expected to be converted into cash within less than one year or one business cycle. Estimates that can be categorized as current assets are:

- Cash or cash equivalents are comprised of cash in the safe company, bank accounts, deposits, and others.

- Marketable securities are included in the company's investment here in the form of securities such as stocks that can be traded instantly, letters of credit, bonds, etc. that can be traded.

- Receivable which is where a company has the right to collect debts owed to another party, this receivable into cash can be realized if a payment or sell receivables to someone else.

- Inventory is usually the current assets are expected to be converted into cash through sales of finished goods inventory. Inventories of raw materials or intermediate goods will be turned into cash through a series of additional production, namely finished goods -> sold -> Accounts Receivable / Cash -> paid (if receivable) -> Becoming cash.

- Prepaid expenses mean estimate of these were placed as current assets because it is considered as a property company that delivered to other parties and can be retrieved instantly. For example, companies pay the rental office for 3 years when the balance of the new lease is prepared to walk 5 months, then 2.5-year rental fee is prepaid.

- Other current assets are assets that have a current asset criteria but the number was very small.

Property and Equipment

The purpose of the component or group of assets is the company's fixed assets in the form of machinery, houses, offices, buildings, office equipment. For equipment usually entered into the current assets, since the age of equipment is usually worth less than one year. To own age use of fixed assets is more than one year, such as machinery, buildings, land, etc.. And keep in mind when the assets are intended for resale it will be classified into groups of current assets.

Intangible assets

Hearing the name alone is certain assets have no physical alias can not be seen, there are assets such as patents, royalty rights or other rights.

Good Debt

Good debt is debt that contains a group of bills to be paid by the company within a period of less than one year. In other words, if the company has a debt payable within 10 years the monthly payment will be due for that year should be classified as good debt.

- Short-term Debt -> It is part of a long-term debt maturities.

- Debt trading -> Represent debt purchases of raw materials, supplies or other debt in the process of production and services.

- Costs reserved -> It is a benefit that has been enjoyed by Naum company has not billed by the other party, but when collected shall be paid immediately. For example, electricity consumption and the new phone will be billed in the future. At balance sheet date estimates compiled such use must be accounted for as a cost yangn reserved.

- Tax Debt -> this is a tax debt to the government that must be repaid during the year.

Long-Term Debt

Long-term debt is debt maturing company that is not in the current year. The portion that will mature in the current year must be reclassified into good debt.

Capital

Capital is a group containing the claims from owners of the company. Usually in the first place serve the owners of shares. Next is the share premium (price of shares above par value) or additional paid in capital.

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