PERSAMAAN AKUNTANSI (ACCOUNTING EQUATION)
1.
Pengertian Persamaan Akuntansi (accounting
equation)
Setiap perusahaan tentu memiliki harta (asset).
Asset yang dimiliki perusahaan awalnya hanya bersumber dari pemilik (owner’s)
yang dikenal dengan capital. Pada saat itu, jumlah asset yang
dimiliki perusahaan tentu akan sama dengan jumlah modal (capital) pemilik.
Keadaan ini dinyatakan dengan rumus :
HARTA (ASSETS) = MODAL (OWNER’S
EQUITY)
ASSETS = CAPITAL
Kemudian setelah beroperasi, perusahaan biasanya
menambah kekayaan yang dimilikinya, namun sumbernya bukan lagi dari pemilik
melainkan dari kreditur. Maksudnya, perusahaan menambah asset-nya dengan
cara berutang kepada kreditur yang kita kenal dengan istilah liabilities.
Dengan demikian, pada saat itu seluruh assetyang dimiliki perusahaan
sumbernya tidak hanya dari modal (capital) pemilik tetapi juga dari
utang (liabilities) kepada kreditur. Sehingga jumlah asset saat
itu akan sama dengan jumlah liabilities ditambah dengan capital.
Keadaan tersebut dinyatakan dengan rumus :
HARTA
(ASSETS) = UTANG (LIABILITIES) + MODAL
(OWNER’S EQUITY)
ASSETS = LIABILITIES +
CAPITAL
Persamaan di atas disebut dengan persamaan akuntansi (accounting
equation). Persamaan akuntansi didefinisikan sebagai rumus yang
menggambarkan kesamaan nilai harta (asset) dengan sumber harta tersebut
yaitu liabilities dan capital
2.
Pengaruh Transaksi terhadap Persamaan Akuntansi
Dari pengertian transaksi dalam bab terdahulu
dikemukakan bahwa setiap transaksi dapat mempengaruhi posisi keuangan
perusahaan (assets, liabilities dan owner’s equity). Kemudian
pencatatan setiap transaksi biasanya mempengaruhi 2 (dua) account. Sementara
account itu sendiri merupakan unsur dari assets, liabilities dan owner’s
equity, maka setiap terjadinya transaksi secara otomatis akan mempengaruhi
persamaan akuntansi tetapi tidak merubah keseimbangan.
Pengaruh transaksi terhadap persamaan akuntansi secara
lebih jelas, dapat dilihat dari contoh transaksi-transaksi BENGKEL MOTOR HADI
selama bulan Januari 2005 dibawah ini:
a.
Hadi menyerahkan uang tunai sebesar Rp. 40.000.000,-
sebagai setoran modal kepada perusahaannya yang diberi nama BENGKEL MOTOR HADI
.
Analisis transaksi:
Asset : Cash bertambah Rp. 40.000.000,-
Owner’s Equty: Hadi Capital bertambah Rp.
40.000.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’s
Equity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
|
|
|
=
|
|
|
Hadi Capital
|
|
|
a
|
40.000
|
|
|
|
=
|
|
|
40.000
|
Owner’s Investment
|
|
Blc
|
40.000
|
|
|
|
=
|
|
|
40.000
|
|
b.
Dibayar beban sewa bangunan bengkel untuk bulan Januari
1.000.000,-
Analisis transaksi:
Asset : Cash berkurang Rp. 1.000.000,-
Owner’s Equty: Hadi Capital berkurang Rp.
1.000.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’s
Equity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
|
|
|
=
|
|
|
Hadi Capital
|
|
|
Blc
|
40.000
|
|
|
|
=
|
|
|
40.000
|
|
|
b
|
(1.000)
|
|
|
|
=
|
|
|
(1.000)
|
Rent Expense
|
|
blc
|
39.000
|
|
|
|
=
|
|
|
39.000
|
|
c.
Perusahaan membeli peralatan bengkel secara kredit
sebesr Rp. 25.000.000,-
Analisis transaksi:
Asset : warehouse equipment bertambah Rp.
25.000.000,-
Liabilities: account payable bertambah Rp.
25.000.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’s
Equity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Warehouse
equipment
|
|
|
=
|
Account payable
|
+
|
Hadi
Capital
|
|
|
blc
|
39.000
|
|
|
|
=
|
|
|
39.000
|
|
|
c
|
|
25.000
|
|
|
=
|
25.000
|
|
|
|
|
blc
|
39.000
|
25.000
|
|
|
=
|
25.000
|
+
|
39.000
|
|
d.
Dibayar beban iklan sebesar Rp. 750.000,-
Analisis transaksi:
Asset : Cash berkurang Rp. 750.000,-
Owner’s Equty: Hadi Capital berkurang Rp.
750.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’sEquity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Warehouse
equipment
|
|
|
=
|
Account payable
|
+
|
Hadi
Capital
|
|
|
blc
|
39.000
|
25.000
|
|
|
=
|
25.000
|
+
|
39.000
|
|
|
d
|
(750)
|
|
|
|
=
|
|
|
(750)
|
Advertising Expense
|
|
blc
|
38.250
|
25.000
|
|
|
=
|
25.000
|
+
|
38.250
|
|
e.
Perusahaan membeli perlengkapan bengkel secara tunai
sebesar Rp.2.000.000,-
Analisis transaksi:
Asset : Cash berkurang Rp. 2.000.000,-
Asset: Warehouse Supplies bertambah Rp. 2.000.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’sEquity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Warehouse
Supplies
|
Warehouse
Equipment
|
|
=
|
Account payable
|
+
|
Hadi
Capital
|
|
|
blc
|
38.250
|
|
25.000
|
|
=
|
25.000
|
+
|
38.250
|
|
|
e
|
(2.000)
|
2.000
|
|
|
=
|
|
|
|
|
|
blc
|
36.250
|
2.000
|
25.000
|
|
=
|
25.000
|
+
|
38.250
|
|
f.
Perusahaan membayar utang sebesar Rp.10.000.000 atas
pembelian peralatan pada poin c
Analisis transaksi:
Asset : Cash berkurang Rp. 10.000.000,-
Liabilities: Account Payable berkurang Rp. 10.000.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’sEquity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Warehouse
Supplies
|
Warehouse
Equipment
|
|
=
|
Account
Payable
|
+
|
Hadi
Capital
|
|
|
blc
|
36.250
|
2.000
|
25.000
|
|
=
|
25.000
|
+
|
38.250
|
|
|
f
|
(10.000)
|
|
|
|
|
(10.000)
|
|
|
|
|
blc
|
26.250
|
2.000
|
25.000
|
|
=
|
15.000
|
+
|
38.250
|
|
g.
Perusahaan membeli peralatan bengkel secara tunai
sebesar Rp. 10.000.000,-
Analisis transaksi:
Asset : Cash berkurang Rp. 10.000.000,-
Asset: Warehouse equipment bertambah Rp. 10.000.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’sEquity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Warehouse
Supplies
|
Warehouse
Equipment
|
|
=
|
Account
Payable
|
+
|
Hadi
Capital
|
|
|
blc
|
26.250
|
2.000
|
25.000
|
|
=
|
15.000
|
|
38.250
|
|
|
g
|
(10.000)
|
|
10.000
|
|
=
|
|
|
|
|
|
|
16.250
|
2.000
|
35.000
|
|
=
|
15.000
|
|
38.250
|
|
h.
Diselesaikan pekerjaan-pekerjaan jasa selama bulan
Januari, perusahaan menerima pembayaran sebesar Rp.9.000.000,-
Analisis transaksi:
Asset : Cash bertambah Rp. 9.000.000,-
Owner’s Equity: Hadi Capital bertambah Rp. 9.000.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’sEquity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Warehouse
Supplies
|
Warehouse
Equipment
|
|
=
|
Account
Payable
|
+
|
Hadi
Capital
|
|
|
blc
|
16.250
|
2.000
|
35.000
|
|
=
|
15.000
|
+
|
38.250
|
|
|
h
|
9.000
|
|
|
|
=
|
|
|
9.000
|
Service Revenue
|
|
blc
|
25.250
|
2.000
|
35.000
|
|
=
|
15.000
|
+
|
47.250
|
|
i.
Perusahaan telah pula menyelesaikan pekerjaan jasa
sebesar Rp. 600.000,-. Diterima pembayaran sebesar Rp.200.000,-. Sisanya akan
diterima kemudian.
Analisis transaksi:
Asset : Cash bertambah Rp. 9.000.000,-
Owner’s Equity: Hadi Capital bertambah Rp. 9.000.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’sEquity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Account
Receivable
|
Warehouse
Supplies
|
Warehouse
Equipment
|
|
Account
Payable
|
+
|
Hadi
Capital
|
|
|
blc
|
25.250
|
|
2.000
|
35.000
|
=
|
15.000
|
+
|
47.250
|
|
|
i
|
200
|
400
|
|
|
|
|
|
600
|
Service Revenue
|
|
blc
|
25.450
|
400
|
2.000
|
35.000
|
=
|
15.000
|
+
|
47.850
|
|
j.
Dibayar beban gaji karyawn sebesar Rp. 2.200.000,-
Analisis transaksi: Asset : Cash berkurang
Rp. 2.200.000,-
Owner’s Equity: Hadi Capital berkurang Rp. 2.200.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’sEquity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Account
Receivable
|
Warehouse
Supplies
|
Warehouse
Equipment
|
|
Account
Payable
|
+
|
Hadi
Capital
|
|
|
blc
|
25.450
|
400
|
2.000
|
35.000
|
=
|
15.000
|
+
|
47.850
|
|
|
j
|
(2.200)
|
|
|
|
|
|
|
(2.200)
|
Salaries Expense
|
|
blc
|
23.250
|
400
|
2.000
|
35.000
|
=
|
15.000
|
+
|
45.650
|
|
k.
Hadi mengambil uang tunai dari perusahaan sebesar Rp.
1.000.000,- untuk keperluan pribadinya.
Analisis transaksi:
Asset : Cash berkurang Rp. 1.000.000,-
Owner’s Equity: Hadi Capital berkurang Rp. 1.000.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’sEquity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Account
Receivable
|
Warehouse
Supplies
|
Warehouse
Equipment
|
|
Account
Payable
|
+
|
Hadi
Capital
|
|
|
blc
|
23.250
|
400
|
2.000
|
35.000
|
=
|
15.000
|
+
|
45.650
|
|
|
k
|
(1.000)
|
|
|
|
|
|
|
(1.000)
|
Hadi Prive
|
|
blc
|
22.250
|
400
|
2.000
|
35.000
|
=
|
15.000
|
+
|
44.650
|
|
l.
Perusahaan membayar beban listrik dan telepon sebesar
Rp. 250.000,-
Analisis transaksi:
Asset : Cash berkurang Rp. 250.000,-
Owner’s Equity: Hadi Capital berkurang Rp. 250.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’sEquity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Account
Receivable
|
Warehouse
Supplies
|
Warehouse
Equipment
|
|
Account
Payable
|
+
|
Hadi
Capital
|
|
|
blc
|
22.250
|
400
|
2.000
|
35.000
|
=
|
15.000
|
+
|
44.650
|
|
|
l
|
250
|
|
|
|
|
|
|
250
|
Utility Expense
|
|
blc
|
22.000
|
400
|
2.000
|
35.000
|
=
|
15.000
|
+
|
44.400
|
|
m.
Dibayar beban lain-lain sebesar Rp.300.000,-
Analisis transaksi:
Asset : Cash berkurang Rp. 300.000,-
Owner’s Equity: Hadi Capital berkurang Rp. 300.000,-
Pangaruhnya terhadap accounting equation:
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’sEquity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Account
Receivable
|
Warehouse
Supplies
|
Warehouse
Equipment
|
|
Account
Payable
|
+
|
Hadi
Capital
|
|
|
blc
|
22.000
|
400
|
2.000
|
35.000
|
=
|
15.000
|
|
44.400
|
|
|
m
|
300
|
|
|
|
|
|
|
300
|
Other Expense
|
|
blc
|
21.700
|
400
|
2.000
|
35.000
|
=
|
15.000
|
|
44.100
|
|
|
|
|
Assets
|
=
|
Liabilities
|
+
|
Owner’sEquity
|
Type
of Owner’s Equity Transaction
|
|||
|
|
Cash
|
Account
Receivable
|
Warehouse
Supplies
|
Warehouse
Equipment
|
|
Account
Payable
|
+
|
Hadi Capital
|
|
|
a
|
40.000
|
|
|
|
=
|
|
|
40.000
|
Owner’s Investment
|
|
Blc
|
40.000
|
|
|
|
=
|
|
|
40.000
|
|
|
b
|
(1.000)
|
|
|
|
|
|
|
(1.000)
|
Rent Expense
|
|
blc
|
39.000
|
|
|
|
=
|
|
|
39.000
|
|
|
c
|
|
|
|
25.000
|
|
25.000
|
|
|
|
|
blc
|
39.000
|
|
|
25.000
|
=
|
25.000
|
+
|
39.000
|
|
|
d
|
(750)
|
|
|
|
|
|
|
(750)
|
Advertising Expense
|
|
blc
|
38.250
|
|
|
25.000
|
=
|
25.000
|
+
|
38.250
|
|
|
e
|
(2.000)
|
|
2.000
|
|
|
|
|
|
|
|
blc
|
36.250
|
|
2.000
|
25.000
|
=
|
25.000
|
+
|
38.250
|
|
|
f
|
(10.000)
|
|
|
|
|
(10.000)
|
|
|
|
|
blc
|
26.250
|
|
2.000
|
25.000
|
=
|
15.000
|
+
|
38.250
|
|
|
g
|
(10.000)
|
|
|
10.000
|
|
|
|
|
|
|
blc
|
16.250
|
|
2.000
|
35.000
|
=
|
15.000
|
+
|
38.250
|
|
|
h
|
9.000
|
|
|
|
|
|
|
9.000
|
Service Revenue
|
|
blc
|
25.250
|
|
2.000
|
35.000
|
=
|
15.000
|
+
|
47.250
|
|
|
i
|
200
|
400
|
|
|
|
|
|
600
|
Service Revenue
|
|
blc
|
25.450
|
400
|
2.000
|
35.000
|
=
|
15.000
|
+
|
47.850
|
|
|
j
|
(2.200)
|
|
|
|
|
|
|
(2.200)
|
Salaries Expense
|
|
blc
|
23.250
|
400
|
2.000
|
35.000
|
=
|
15.000
|
+
|
45.650
|
|
|
k
|
(1.000)
|
|
|
|
|
|
|
(1.000)
|
Hadi Prive
|
|
blc
|
22.250
|
400
|
2.000
|
35.000
|
=
|
15.000
|
+
|
44.650
|
|
|
l
|
250
|
|
|
|
|
|
|
250
|
Utility Expense
|
|
blc
|
22.000
|
400
|
2.000
|
35.000
|
=
|
15.000
|
+
|
44.400
|
|
|
m
|
300
|
|
|
|
|
|
|
300
|
Other Expense
|
|
blc
|
21.700
|
400
|
2.000
|
35.000
|
|
15.000
|
+
|
44.100
|
|
3. Menyusun financial statement berdasarkan
data-data dalam accounting equation
|
ASSETS |
|
|
Current Assets:
|
|
|
Cash
21.700.000,-
|
|
|
Account Receivable 400.000,-
|
|
|
Warehouse Supplies 2.000.000,-
|
|
|
Total Current Assets:
|
24.100.000,-
|
|
Fixed Assets:
|
|
|
Warehouse Equipment 35.000.000,-
|
|
|
Total Fixed Assets:
|
35.000.000,-
|
TOTAL ASSETS |
59.100.000,-
|
|
LIABILITIES & OWNER’S EQUITY
|
|
|
LIABILITIES:
|
|
|
Account Payable
15.000.000,-
|
|
TOTAL LIABILITIES |
15.000.000,-
|
OWNER’S EQUITY: |
|
Hadi Capital |
44.100.000,-
|
TOTAL LIABILITIES & OWNER’S EQUITY |
59.100.000,-
|
|
|
Service Revenue
|
9.600.000,-
|
|
Operating Expenses:
|
|
|
General and Administrative Expenses:
|
|
|
Salaries Expense 2.200.000,-
|
|
|
Rent Expense 1.000.000,-
|
|
|
Utility Expense 250.000,-
|
|
|
Other
Expense
300.000,-
|
|
|
Total General and Administrative
Expense: 3.750.000,-
|
|
|
Selling Expense:
|
|
|
Advertising Expense 750.000,-
|
|
|
Total Selling Expense: 750.000,-
|
,-
|
|
Total Operating Expense
|
4.500.000,-
|
|
Net Income
|
5.100.000,-
|
|
|
Hadi
Capital, Jan 1St 2005
|
40.000.000,-
|
|
Add: Net
Income
|
5.100.000,-
|
|
|
45.100.000,-
|
|
Less:
Hadi Prive
|
(1.000.000,-)
|
|
Hadi
Capital, Jan 31th2005
|
44.100.000,-
|
1 Oktober 2017 pukul 23.21
We Tolong lah Iklannyaa TU awasin