Accounting - TRANSAKSI PENJUALAN

TRANSAKSI PENJUALAN

Penjualan umum yang kerap terjadi terdiri dari 2 jenis : Tunai dan Kredit.

Akuntansi Dasar

COMPLETELY RE-POST VISIT ORIGINAL POST HERE

hal apa aja sih yang harus diperhatikan dalam dalam memahami akuntansi??(menurut saya)

NAMA - NAMA PERKIRAAN ( AKUN ) DAN ISTILAH DALAM BAHASA INGGRIS

Account Title	Artinya
Assets	Harta
Current Assets	Harta Lancar
Cash In Bank	Kas di Bank
Petty Cash	Kas Kecil
Account Receivable	Piutang Dagang
Allowance For Doubtful Debt	Penyisihan Kerugian Piutang
Furniture And Fixture	Perabot & Inventaris
Interest Receivable	Piutang Bunga
Notes Receivable	Piutang Wesel
Merchandise Inventory	Persediaan Barang Dagangan
Marketable Securities	Surat-Surat Berharga
Supplies	Perlengkapan
Store Supplies	Perlengkapan Toko
Office Supplies	Perlengkapan Kantor
Prepaid Advertising	Iklan Dibayar Dimuka
Prepaid Expense	Biaya Dibayar Dimuka
Prepaid Insurance	Ansuransi Dibayar Dimuka
Prepaid Rent	Sewa Dibayar Dimuka
Long Term Investment	Investasi Jangka Panjang
Investment In Bond	Investasi Dalam Obligasi
Investment In Common Stock	Investasi Dalam Saham
Temporary Investment	Investasi Jangka Pendek
Fixed Assets	Harta Tetap
Equipment	Peralatan
Acumulated depreciation of equipment	Akumulasi Penyusutan Peralatan
Store Equipment	Peralatan Toko
Acumulated depreciation of store equipment	Akumulasi Penyusutan Peralatan Toko
Office Equipment	Peralatan Kantor
Acumulated depreciation of office equipment	Akumulasi Penyusutan Peralatan Kantor
Building	Gedung
Acumulated depreciation of building	Akumulasi Penyusutan Gedung
Land	Tanah
Acumulated depreciation of land	Akumulasi Penyusutan Tanah
Machine	Mesin
Acumulated depreciation of machine	Akumulasi Penyusutan Mesin
Motor Vehicle	Kendaraan
Acumulated depreciation of motor vehicle	Akumulasi Penyusutan Kendaraan
Vat In	PPN Masukan
Intangible Fixed Assets	Harta Tidak Berwujud
Goodwill	Nama Baik
Franchise	Hak Istimewa
Leasing	Hak Sewa
Liabilities	Kewajiban
Account Payable	Hutang Dagang
Bank Payable / Loan From Bank	Hutang Bank
Bond Payable	Hutang Obligasi
Interest Payable	Hutang Bunga
Mortgage Payable	Hutang Hipotek
Notes Payable	Hutang Wesel
Salaries Payable	Hutang Gaji
Tax Payable	Hutang Pajak
Accrued Expense	Hutang Biaya
Unearned Rent	Sewa Diterima Dimuka
Unearned Revenue	Pendapatan Diterima Dimuka
Vat Out	PPN Keluaran
Equity	Modal
Paid Up Capital	Setoran Modal
Prive	Pengambilan Pribadi
Drawing	Pengambilan Pribadi
Devidend	Pengambilan Saham
Income Summary	Ikhtisar Laba Rugi
Common Stock	Saham
Preferred Stock	Saham Preferen / Istimewa
Retained Earning	Laba Di Tahan
Revenue	Pendapatan
Sales	Penjualan
Sales Return	Pengembalian Penjualan
Sales Discount	Potongan Penjualan
Commosion Income	Pendapatan Dari Komisi
Consignment Income	Pendapatan Dari Konsinyasi
Fare Income	Pendapatan Dari Angkutan
Fees Earned	Honor
Income From Joint Venture	Pendapatan Dari Usaha Petungan
Interest Income	Pendapatan Bunga
Other Income	Pendapatan Lain-Lain
Recovery Income	Pendapatan Diterima Kembali
Rent Income	Pendapatan Sewa
Purchase	Pembelian
Purchase Return	Pengembalian Pembelian
Purchase Discount	Potongan Pembelian
Cost Of Goods Sold	Harga Pokok Penjualan
Expense	Biaya
Advertising Expense	Biaya Iklan
Telephone & Electeicity Expense	Biaya Telepon dan Listrik
Store Supplies Expense	Biaya Perlengkapan Toko
Bad Debt Expense	Biaya Kerugian Piutang
Depreciation Expense	Biaya Penyusutan Harta
Insurance Expense	Biaya Asuransi
Rent Expense	Biaya Sewa
Wages & Salaries Expense	Biaya Upah dan gaji
Other Operating Expense	Biaya Operasi Lainnya
Office Salaries Expense	Biaya Gaji Kantor
Store Salaries Expense	Biaya Gaji Toko
Salesmen Salaries Expense	Biaya Gaji Bagian Penjualan
Supplies Expense	Biaya Perlengkapan Toko
Office Supplies Expense	Biaya Perlengkapan Kantor
Administrative Expense	Biaya Administrasi
Interest Expense	Biaya Bunga
Miscellanious Expense	Biaya Rupa-Rupa
Motor Vehicle Expense	Biaya Kendaraan
Utilities Expense	Biaya Prasarana
Bank Service Charge	Biaya Administrasi Bank
Income Tax Expense	Biaya Pajak Penghasilan
Depreciation Expense Of Building	Biaya Penyusutan Gedung
Depreciation Expense Of Equipment	Biaya penyusutan Peralatan
Depreciation Expense Of Furniture And Fixture	Biaya Penyusutan Perabot/Inventaris
Depreciation Expense Of Machine	Biaya Penyusutan Mesin
Depreciation Expense Of Motor Vehicle	Biaya Penyusutan Kendaraan
Depreciation Expense Of Office Equipment	Biaya Penyusutan Peralatan Kantor
Depreciation Expense Of Store Equipment	Biaya Penyusutan Peralatan Toko
Freight In	Ongkos Angkut Pembelian
Freight Out	Ongkos Angkut Penjualan

SQL ROLLUP and COMPUTE BY

ROLLUP and COMPUTE BY are like doing running balannce. We can get the summary of each data.

Example :

CREATE TABLE tblPopulation (
Country VARCHAR(100),
[State] VARCHAR(100),
City VARCHAR(100),
[Population (in Millions)] INT
)
GO
INSERT INTO tblPopulation VALUES('India', 'Delhi','East Delhi',9 )
INSERT INTO tblPopulation VALUES('India', 'Delhi','South Delhi',8 )
INSERT INTO tblPopulation VALUES('India', 'Delhi','North Delhi',5.5)
INSERT INTO tblPopulation VALUES('India', 'Delhi','West Delhi',7.5)
INSERT INTO tblPopulation VALUES('India', 'Karnataka','Bangalore',9.5)
INSERT INTO tblPopulation VALUES('India', 'Karnataka','Belur',2.5)
INSERT INTO tblPopulation VALUES('India', 'Karnataka','Manipal',1.5)
INSERT INTO tblPopulation VALUES('India', 'Maharastra','Mumbai',30)
INSERT INTO tblPopulation VALUES('India', 'Maharastra','Pune',20)
INSERT INTO tblPopulation VALUES('India', 'Maharastra','Nagpur',11 )
INSERT INTO tblPopulation VALUES('India', 'Maharastra','Nashik',6.5)

GO
SELECT Country,[State],City,
SUM ([Population (in Millions)]) AS [Population (in Millions)]
FROM tblPopulation
GROUP BY Country,[State],City
WITH ROLLUP
GO
SELECT Country,[State],City, [Population (in Millions)]
FROM tblPopulation
ORDER BY Country,[State],City
COMPUTE SUM([Population (in Millions)]) BY Country,[State]--,City
GO

source: Pinal Dave

Sort Varchar

combine string and number like 1.1


declare @t table(id int ,data varchar(50))
declare @t3 table(id int, data3 varchar(50))
insert into @t
select '1','Rak 10' union all
select '2','Rak 1.2' union all
select '3','Rak 122' union all
select '4','Rak 2' union all
select '5','Area 2'union all
select '6','Area Lantai 1' union all
select '7','Rak 1'
 
declare @xml xml,
        @max_len int
     

insert @t3 (id, data3)
select id, SubString(data,(LEN (data) - CharIndex (' ', REVERSE(data))+2),LEN (data)) as data2
from @t

set @xml =
(
select data3,
 cast('<i>' + replace(data3,'.','</i><i>') + '</i>' as xml)
from @t3
for xml path('id_root'),type
)

select @max_len = max(len(x.i.value('.','varchar(50)')))
from @xml.nodes('/id_root/i') x(i)

select T.data, T3.data3, srt.srtvalue
from @t3 T3
join @t T
ON T3.id = T.id
cross apply(
    select
case
when ISNUMERIC(x.i.value('.','varchar(50)')) = 1
then right(replicate('0',@max_len) + x.i.value('.','varchar(50)'),@max_len)
else x.i.value('.','varchar(50)')
end + '.'
    from @xml.nodes('/id_root/i') x(i)
    where x.i.value('../data3[1]','varchar(50)') = [T3].data3
    for xml path('')
) as srt(srtvalue)
order by SubString (data,1 ,CharIndex (' ', data)) ,srt.srtvalue

Result:
data
--------------------------------------------------
Area Lantai 1
Area 2
Rak 1
Rak 1.2
Rak 2
Rak 10
Rak 122


(7 row(s) affected)

Sort Varchar (eq 1.1)

declare @temp table (id varchar(255))

insert into @temp (id) values
  ('1.1.a.1'),('1.1.aa.2'),
  ('1.1.b.3'),('1.1.a.4'),
  ('1.1.a.5'),('1.1.a.6'),
  ('1.1.a.7'),('1.1.a.8'),
  ('1.1.a.9'),('21.1.a.10'),
  ('1.1.a.11'),('1.1.b.1'),
  ('2.1.b.2'),('1.2.a.1'),
  ('1.10.a.1'),('1.11.a.1'),
  ('1.20.a.1'),('101.20.a.2'),
  ('1.20.a.150'),('1.1'),
  ('1.2'),('1')


declare @xml xml,
        @max_len int

select id as id, cast('<i>' + replace(id,'.','</i><i>') + '</i>' as xml)
from @temp
for xml path('id_root'),type
set @xml =
(
select id as id, cast('<i>' + replace(id,'.','</i><i>') + '</i>' as xml)
from @temp
for xml path('id_root'),type
)

select @max_len = max(len(x.i.value('.','varchar(10)')))
from @xml.nodes('/id_root/i') x(i)

select @max_len


select [id], srt.srtvalue
from @temp
cross apply(
    select case when ISNUMERIC(x.i.value('.','varchar(10)')) = 1 then right(replicate('0',@max_len) + x.i.value('.','varchar(10)'),@max_len) else x.i.value('.','varchar(10)') end + '.'
    from @xml.nodes('/id_root/i') x(i)
    where x.i.value('../id[1]','varchar(50)') = [@temp].id
    for xml path('')
) as srt(srtvalue)
order by srt.srtvalue

Result:
id
-------------------------
1
1.1
1.1.a.1
1.1.a.4
1.1.a.5
1.1.a.6
1.1.a.7
1.1.a.8
1.1.a.9
1.1.a.11
1.1.aa.2
1.1.b.1
1.1.b.3
1.2
1.2.a.1
1.10.a.1
1.11.a.1
1.20.a.1
1.20.a.150
2.1.b.2
21.1.a.10
101.20.a.2


(22 row(s) affected)

Sort VARCHAR on VARCHAR coloum (varchar + int)

SET NOCOUNT ON

Declare @Table table
(
    Id  INT Identity (1, 1),
    StringValue VarChar (30)
)

INSERT INTO @Table (StringValue) VALUES ('CAR 10')
INSERT INTO @Table (StringValue) VALUES ('CAR 20')
INSERT INTO @Table (StringValue) VALUES ('CAR 2')
INSERT INTO @Table (StringValue) VALUES ('CAR 3')
INSERT INTO @Table (StringValue) VALUES ('CAR 4')

INSERT INTO @Table (StringValue) VALUES ('SHIP 32')
INSERT INTO @Table (StringValue) VALUES ('SHIP 310')
INSERT INTO @Table (StringValue) VALUES ('SHIP 320')
INSERT INTO @Table (StringValue) VALUES ('SHIP 33')
INSERT INTO @Table (StringValue) VALUES ('SHIP 34')


SELECT Id,
    SubString (StringValue, 1, CharIndex (' ', StringValue)) ObjectName,
    CONVERT (INT, SubString (StringValue, CharIndex (' ', StringValue), LEN (StringValue))) ObjectId
FROM @Table
ORDER BY 2, 3

SELECT Id, StringValue
FROM @Table
ORDER BY
    SubString (StringValue, 1, CharIndex (' ', StringValue)),
    CONVERT (INT, SubString (StringValue, CharIndex (' ', StringValue), LEN (StringValue)))