Persamaan Dasar Akuntansi | Ekonomi Kelas 12 - EDURAYA MENGAJAR

As you know, in accounting, every financial transaction must be recorded and reported. But how to record it? Well, in accounting, there is a basic concept of accounting that must be followed in every recording.

Previously, you know what the basic accounting agreement is? The basic accounting agreement is a basic formula that is always used in accounting calculations, where this general concept is used as a tool to solve the accounting problem. In the basic accounting agreement, first of all, you must know all kinds of basic accounting agreement elements, yes? For easier,

I will invite you to see my activities as an entrepreneur I am an entrepreneur who has just founded a company in the field of goods delivery service called wishkilat I founded this company with a cash of 300 million rupiah which comes from my personal money then I have a vehicle worth 150 million rupiah

which was bought using my money worth Rp 50 million and the rest of the debt to the dealer is worth Rp 100 million. Then I also have a computer device worth Rp 50 million which was obtained from the debt at the Supercom store. Well, the case, equipment and equipment from my company earlier

including examples of assets or assets which means that assets are economic resources owned by the company. Another example of assets is business debt, land, buildings, and so on. Meanwhile, the company's capital that comes from me or what is called the company's owner's capital is called capital or equity. More specifically,

is the right of the owner of the company's assets that has been reduced by obligation while the obligation that must be issued by my company to others because of the loan is called debt those are some elements of the basic balance of accountancy from there you can conclude that the asset or asset is included in the activa while the debt and capital are included in the passive

I'll tell you, to measure the company's performance, I usually use a formula like this: wealth or assets = debt + capital or equity. Which means, assets have a position that is in line with the amount of debt and capital or equity. Today, I will group various transactions that happened in my company during February 2022.

Come on, help me to group it. Before that, we have to make a table like this first. Okay, now we can start grouping it. On February 1, 2022, I as the owner of the company, deposit cash of Rp 4,800,000 as the initial capital. Because cash is a property, it is written in the Activa column.

and this cash is also used for capital, then we also write in the cash column that the capital is then on February 5, 2022, the office equipment was purchased for Rp 1,250,000, paid in cash for Rp 750,000

and the rest is paid in March. From this transaction, we write in the Activa column the equipment part is as large as Rp 1,250,000 and in the cash part it is written - Rp 750,000, so in the cash part it becomes Rp 4,050,000.

and the remaining money that will be paid in March we write in the passive column of the debt section of 500 thousand rupiah then on February 17, 2022, the debt to the creditor is paid 250 thousand rupiah then we write in the active column of the cash section of 250 thousand rupiah and

In the passive column in the debt section, we write -250,000 rupiah, so the cash becomes 3.800.000 rupiah. On February 22, 2022, the office rent burden was paid for February 400,000 rupiah.

Because it is used to pay the rent burden, it is written in the passive column of the capital section as big as -400,000 rupiah, so it is left with 4.400.000 rupiah and we enter it in the cash section as big as -400.000 rupiah, so the cash left is as big as 3.400.000 rupiah.

for equipment and debt is still the same as the previous column and on February 26, 2022 received a salary of Rp. 1,500,000

Then we write in the passive column the capital so that the capital becomes 5.900.000 rupiah and we write in the cash section as much as 1.500.000 rupiah so that the cash becomes 4.900.000 rupiah after all transactions are grouped

So the next step is to match the total from the active and passive column, where the total between the active and passive must be the same. Okay, let's just count the active column, which is cash and equipment, so that the result is 6.150.000 rupiah. While the total in the passive column, which is debt and capital, is 6.150.000 rupiah.

Because the total between the same activa and pasiva, then the equation of the accountancy basis is correct. Now you know the equation of the accountancy basis, right? Good luck, hopefully useful and see you in other fun learning.