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Perusahaan dagang

Created by

EKA NURMEITY
EKA NURMEITY
Indonesia

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Perusahaan dagang

by EKA NURMEITY
1

Syarat pembayaran '2/10, n/30' berarti pembeli akan mendapatkan potongan 10% jika membayar dalam jangka waktu 2 hari.

2

Akun 'Potongan Penjualan' akan mengurangi jumlah penjualan bruto dalam laporan laba rugi untuk menghasilkan penjualan bersih.

3

Beban angkut pembelian dalam metode 'FOB Shipping Point' ditanggung oleh penjual sampai barang tiba di gudang pembeli.

4

Dalam metode ikhtisar laba rugi, akun persediaan barang dagang awal akan dipindahkan ke sisi debit pada jurnal penyesuaian.

5

Harga Pokok Penjualan (HPP) dihitung dengan menjumlahkan Persediaan Awal dengan Pembelian Bersih, lalu ditambah dengan Persediaan Akhir.

6

Jurnal Penutup pada perusahaan dagang berfungsi untuk mengenolkan akun-akun riil seperti Kas, Piutang, dan Utang.

7

Akun 'Retur Pembelian dan Pengurangan Harga' memiliki saldo normal di sisi Kredit.

8

Neraca Saldo Setelah Penutupan hanya berisi akun-akun yang muncul di Laporan Posisi Keuangan (Neraca).

9

Dalam perusahaan dagang, akun 'Persediaan Barang Dagang' hanya muncul di akhir periode saat pembuatan laporan keuangan saja.

10

Jurnal khusus pengeluaran kas digunakan untuk mencatat semua transaksi yang mengakibatkan berkurangnya uang tunai atau saldo kas perusahaan.

 
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