3. Kartu Utang
Digunakan untuk mencatat berkurangnya utang kepada debitur akibat pengembalian barang.
Prosedur pencatatan utang dengan account payable procedure adalah sebagai berikut :
Pada saat faktur dari pemasok telah disetujui untuk dibayar :
1. Faktur dari pemasok dicatat dalam jurnak pembelian
2. Informasi dalam jurnal pembelian kemudian di posting ke dalam kartu utang diselenggarakan
untuk setiap kreditur.
Pada saat jumlah dalam faktur dibayar :
3. Cek dalam jurnal pengeluaran kas
4. Informasi dalam jurnal pengeluaran kas yang bersangkutan dengan pembayaran utang diposting
kedalam kartu utang.
Catatan akuntansi yang digunakan dalam voucher payable procedures adalah sebagai berikut:
1. Register bukti kas keluar (voucher register)
2. Register cek (check register)
Prosedur pencatatan utang dengan voucher payable procedures dapat dibagi menjadi berikut:
1. One-Time Voucher Procedures
One-time voucher procedures dibagi menjadi dua bagian yaitu:
a. One-time voucher procedures dengan dasar tunai (cash basis)
Dalam procedure ini, faktur yang diteima oleh fungsi akuntansi dari pemasok disimpan dalam
arsip sementara menurut tanggal jatuh temponya.
b. One-time voucher procedures dengan dasar waktu (accrual basis)
Dalam prosedur ini, pada saat faktur diterima oleh bagian utang dari pemasok langsung dibuatkan
bukti kas keluar oleh bagian utang, yang kemudian atas dasr dokumen ini dilakukan pencatatan
transaksi pembelian dalam register bukti kas keluar (voucher register).
2. Build-Up Voucher Procedures
Dalam prosedur ini, satu set voucher dapat digunakan untuk menmpung lebih dari satu faktur
pasok. Dalam prosedur ini, arsip bukti kas keluar yang belum dibayar merupakan catatan utang
yang diselenggarakan atas dasar wktu (accrual basis)
sumber:
edhipraptono
Diposkan oleh SISTEM-AKUNTANSI di 17.21
Label: SA-Utang
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