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Prinsip Akuntansi, 10 Hal Dasar Tentang Ilmu Akuntansi

Oct 24, 2018

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Prinsip Akuntansi, 10 Hal Dasar Tentang Ilmu Akuntansi

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Dalam memulai bisnis  tentunya Anda memerlukan pencatatan transaksi dan laporan keuangan setiap bulannya, untuk mengetahui laba – rugi dalam bisnis Anda. Untuk bisnis skala kecil seperti UKM, akuntansi adalah merupakan hal penting, namun terkadang masih banyak yang UKM yang mengesampingkan hal ini. Akuntansi adalah bahasa bisnis, pembukuan dan pencatatan terbaik akan membuat keputusan yang terbaik bagi kelangsungan usaha Anda. Sebelum mempelajari akuntansi atau merekrut akuntan bekerja dalam bisnis Anda, ada baiknya Anda mengenal terlebih dahulu prinsip akuntansi  sebagai dasar fundamental dari ilmu akuntansi itu sendiri.

Prinsip akuntansi yang berlaku umum atau biasa disingkat PABU adalah prinsip dasar yang sudah dipakai oleh negara kita sebagai standar kebijakan akuntansi. Banyak praktisi dan akademis memandang sempit prinsip akuntansi dengan menganggap bahwa SAK (Standar Akuntansi Keuangan) adalah satu-satunya PABU. Perlu diketahui bahwa SAK hanya bagian kecil dari PABU. Dan prinsip akuntansi yang berlaku secara umum berdasarkan Generally Accepted Accounting Principles atau GAAP berisi 10 macam. 10 Hal ini dapat membantu Anda mempersiapkan laporan keuangan yang konsisten dari tahun ke tahun.

Berikut adalah 10 prinsip akuntansi dasar yang harus Anda ketahui;

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1. Prinisp Akuntansi : Entititas Ekonomi

Prinsip akuntani pertama adalah hal yang sangat penting,. Anggap perusahaan Anda adalah entitas tersendiri, terpisah dari individu manapun atau pemegang saham. Secara hukum, bisnis Anda akan berjalan secara independen dan harus diperlakukan seperti itu. Inilah mengapa Anda perlu rekening bank dan kartu kredit / debit yang terpisah dengan hal pribadi. Tidak mungkin untuk mendapatkan pemahaman yang akurat tentang informasi finansial dari bisnis Anda jika aset pribadi yang tidak seharusnya ikut  disertakan dalam laporan.

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2. Prinsip Akuntansi : Unit Satuan Moneter

Semua transaksi keuangan harus dicatat dalam satuan moneter (mata uang) dan mengasumsikan bahwa unit-unit moneter tersebut stabil dan dapat diandalkan. Seperti dalam Dolar AS, Rupiah, Euro. Informasi non-keuangan atau non-moneter yang tidak dapat diukur dalam satuan moneter jangan dicatat. Seperti nilai tim manajemen. Unit yang konsisten memungkinkan melakukan perbandingan dengan perusahaan lain dan juga membandingakan dengan mata uang lain untuk mengevaluasi bisnis Anda kedepannya.

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3. Prinsip Akuntansi : Periode Akuntansi

Semua laporan keuangan harus menunjukkan periode waktu untuk kegiatan yang dilaporkan agar data yang diahasilkn bisa diproses dan dikaji. Tanpa mengetahui kapan laporan atau pernyataan itu terjadi tidak mungkin menentukan apakah saldo itu untuk satu minggu, satu bulan atau satu tahun. Jangka waktu memberikan konteks dan detail untuk analisis, terutama untuk pembuatan neraca dan laporan laba – rugi.

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4. Prinsip Akuntansi : Biaya Historis

Dari sudut pandang akuntansi, istilah biaya atau cost mengacu pada jumlah yang dibelanjakan ketika suatu barang diperoleh, apakah pembelian itu terjadi tahun lalu atau 15 tahun yang lalu. Untuk alasan ini, jumlah yang ditunjukkan pada laporan keuangan disebut sebagai jumlah biaya historis. Penting untuk bisa membedakan biaya (cost) dengan harga jual (value). Harga jual adalah hal berubah dari waktu ke waktu. Misalnya ketika perusahaan hendak membeli kendaraan operasional dengan harga 120 juta namun setelah dinego hanya 90 juta maka yang dinilai atau dicatat adalah harga yang menjadi kesepakatan yaitu 90 juta.

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5. Prinsip Akuntansi : Pengungkapan Penuh

Informasi yang dapat mempengaruhi kemampuan bisnis untuk memenuhi kewajiban masa depan atau informasi yang dapat menimbulkan perubahan signifikan dalam operasi harus dimasukkan dalam bagian catatan dari laporan keuangan. Hal Ini untuk memungkinkan investor dan kreditor tidak disesatkan oleh aspek apa pun dari laporan keuangan. Contoh: Tuntutan hukum yang tertunda terhadap bisnis harus diungkapkan.

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6. Prinsip Akuntansi : Kesinambungan Usaha

“Bisnis harus terus bertahan meskipun disrupsi terus terjadi”. Hal ini memungkinkan untuk menangguhakan biaya ke periode masa depan dengan pemahaman bahwa bisnis akan terus melaksanakan tujuan dan komitmennya. Jika seorang akuntan khawatir bisnis tersebut akan terkena likuidasi, informasi itu harus diungkapkan dalam laporan keuangan. Semua harus detail.

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7. Prinsip Akuntansi : Mempertemukan (Matching)

Untuk tujuan pajak, sebagian besar usaha kecil adalah berdasarkan pendapatan tunai. Hal ini berarti pendapatan dilaporkan ketika uang tunai diterima dan pengeluaran dilaporkan ketika uang tunai dibelanjakan. Berdasarkan prinsip mempertemukan (matching), pegeluaran dan biaya yang digunakan untuk menghasilkan penjualan tersebut dilaporkan dalam periode akuntansi yang sama. Pengeluaran ini dapat termasuk upah, komisi penjualan, biaya overhead tertentu, dll. Bahkan jika pengembalian pajak Anda adalah berdasarkan uang tunai,

Anda dapat  meninjau laporan keuangan Anda dengan basis akrual. Akuntansi berbasis akrual adalah cara yang cocok untuk memberikan analisis yang lebih baik tentang kinerja dan profitabilitas bisnis Anda daripada pernyataan berbasis kas. Dengan pencatatan berbasis akrual Anda mampu mengidentifikasi dan mengambil tindakan terhadap tagihan yang belum dibayarkan atau jika pembayaran belum diterima pada faktur pelanggan Anda

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8. Prinsip Akuntansi : Pengakuan Pendapatan 

Berdasarkan akuntansi basis akrual, pendapatan dilaporkan ketika diperoleh, terlepas dari kapan pembayaran untuk produk atau layanan benar-benar diterima. Mirip dengan prinsip ini, prinsip pengakuan pendapatan secara akurat melaporkan pendapatan  ketika penjualan dilakukan, bahkan jika pelanggan Anda melakukan pembayaran di lain waktu. Catatan: Untuk dapat dicatat sebagai pendapatan, semua komponen layanan atau penjualan harus telah dilakukan atau diselesaikan dalam jangka waktu yang sesuai.

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9. Prinsip Akuntansi : Materialitas

Bisa dibilang prinsip ini memungkinkan Anda untuk melanggar salah satu prinsip akuntansi lainnya, Materialitas menentukan apakah akuntan harus atau tidak harus menerapkan ketentuan standar akuntansi yang berlaku. Misalnya, apakah suatu biaya perlu dikapitalisasi dan diamortisasi atau tidak, atau apakah suatu pos disajikan terpisah atau digabung dengan yang lain. Materialitas juga menentukan apakah suatu laporan keuangan perlu disajikan ulang atau cukup dikoreksi.

Konsep materialitas juga bervariasi menurut ukuran entitas. Sebuah perusahaan multi-nasional besar mungkin menilai transaksi Rp100 juta tidak material dibandingkan aktivitas total, sebaliknya transaksi Rp100 juta bisa melebihi laba tahunan sebuah perusahaan kecil, sehingga sangat material baginya.

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10. Prinsip Akuntansi : Konsistensi

Konsistensi merupakan prinsip akuntansi yang menuntut diterapkannya standar secara terus-menerus, tidak diubah-ubah kecuali dengan alasan yang dapat dibenarkan. Perubahan kadang dimungkinkan dan dibenarkan agar laporan keuangan dapat menyajikan posisi keuangan organisasi yang sebenarnya dan untuk menghindari informasi yang menyesatkan.

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Mengetahui berbagai prinsip akuntansi yang berlaku merupakan hal penting untuk dalam membangun atau mengembangkan bisnis. Setelah Anda memahami prinsip – prinsip tersebut Anda juga bisa menggunakan software akuntansi dalam bisnis Anda untuk mempermudah operasional perusahaan Anda. Gunakan software akuntansi yang sudah sesuai dengan standar akuntansi yang berlaku di Indonesia dan mudah digunakan. Accurate online adalah pilihan yang tepat. Aplikasi akuntansi berbasis cloud ini sudah sesuai dengan standar akuntansi yang ada di Indonesia dan bisa digunakan kapan saja dan dimana saja. Tunggu apalagi?

Anda bisa mengunduh demo Accurate online gratis DISINI

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