0:00
If we think about the accountancy, what is it that comes to our mind? It's usually the same, confusing, unclear, many strange terms, the relationship is unclear, there are many distractions, whether it's an accountancy person or not. Actually, there are some things that are most important that we must know so that we can understand the accountancy.
0:29
Although the stereotype is that we have to memorize journals, big books, whatever it is, it's complicated. Even though there is a secret formula that can make us not have to memorize all of it. And with knowing this formula, we can learn to compute easier. Now we discuss one by one. This is one of the most important. Counting Equation.
0:54
or in Indonesian language it's called "persamaan akutansi" I'm sure many of you have asked, "persamaan akutansi?" that's all? isn't it the same as debt plus capital? forget it first because it's not that simple this is the basis of the knowledge of "akutansi"
1:12
The point is, in understanding the accountancy, we must know two things. First, what does the company have? Second, where does the company get the money for all that? Before we get into the company, we will give a simpler example. We give the name, he is Udin Gembul.
1:36
Like a company, we will also ask Udin Gembul, "What does Udin have?" Then next, where did Udin get the money for all that he has? It turns out that the first one Udin has is corn. Where did he get the money? Oh, he used his own savings. He opened a bank account. Next is pizza, Udin has pizza.
2:01
Oh, it turns out he doesn't have money, so he owes it to the seller. Next, hot dog. Hot dog, this is all food. He owes it to the seller first. The seller's hot dog. Well, the point is, the reward is a responsibility. What do you have? Where do you get the money from? The opposite is true. Now let's try to enter the company's example.
2:27
What does the company have? Oh, it turns out that the company has money, cash 100 million Where did you get the money? Oh, it's from the owner of the company, 100 million Then the company also has a computer, the price is 10 million Where did you get it? Oh, it turns out that you owe it to the prime shop because he wants to owe it Next, the company has a car
2:50
The price is 500 million, but because it's expensive, the money is 150 million, and he owes it to Honda, to Adnok, 30 million. If we total it, the left and right sides are 610 million, or the same balance, so everyone can be responsible.
3:16
The left side, what does it have? We usually call it "the property" because it's ours. The debt to the third party is called "debt". Meanwhile, the money or debt from the owner of the company, we call it "money". Now we try to make a simple financial report from the previous one.
3:42
just change the trading, no need to be complicated there is cash, cash, 100 million next there is a car, 500 million then next there is a computer, 10 million if we total it, it will be like we have already counted, 610 million while if you owe, to the store there was 10 million then to the dealer, I don't know, 310 million so overall
4:10
360 million, while for the capital, there are 250 million in total. The balance on the left and right are the same, so everything can be considered as this is the basis of the accountancy that you have to understand. From here we get the sum of the assets and the debt plus the capital. It's not that simple, you have to be careful, you have to know why it appears.
4:37
So the point is, there are so many accounts, and we can actually turn them into some of the most fundamental things or the most important things. By understanding that, we can be sure to understand about the account. Don't have to memorize and all that, because I've never memorized. In the next video, I will elaborate, I will explain more clearly about all that, so you can understand more. Okay, bye bye.
