accounting-basics · diff
git:20260810.408b2fb to git:20260810.7f5bb69
16 added, 17 removed. Audit A to A.
---
name: accounting-basics
description: Apply double-entry bookkeeping fundamentals, journal entries, and accrual vs cash basis rules for Indonesian SME bookkeeping.
- argument-hint: "<transaksi>"
+ argument-hint: "<transaction>"
risk_level: LOW
rule_type: internal-policy
---
# Accounting Basics
Ground rules for recording business transactions correctly before any financial statement is produced.
## Double-Entry Rules
- * **Debit kiri, kredit kanan**; setiap transaksi tercatat berpasangan (jurnal berimbang).
- * Aset & beban: bertambah di debit, berkurang di kredit. Liabilitas, ekuitas & pendapatan: bertambah di kredit, berkurang di debit.
- * Persamaan dasar: **Aset = Liabilitas + Ekuitas** — selalu terjaga setelah setiap jurnal.
- * Bukti transaksi (kuitansi, invoice, nota) wajib ada sebelum jurnal dibuat — no document, no journal.
+ * **Debit left, credit right**; every transaction is recorded in pairs (balanced journal entries).
+ * Assets & expenses: increase on the debit side, decrease on the credit side. Liabilities, equity & revenue: increase on the credit side, decrease on the debit side.
+ * Fundamental equation: **Assets = Liabilities + Equity** — always maintained after every journal entry.
+ * Source documents (receipts, invoices, notes) must exist before a journal entry is made — no document, no journal.
## Accrual vs Cash Basis
- * **Accrual**: pendapatan diakui saat hak timbul, beban saat kewajiban timbul — bukan saat kas bergerak (SAK EMKM berbasis accrual).
- * **Cash basis**: diakui saat kas diterima/dibayar — hanya untuk catatan internal sederhana, bukan untuk laporan resmi.
+ * **Accrual**: revenue is recognized when the right arises, expenses when the obligation arises — not when cash moves (SAK EMKM is accrual-based).
+ * **Cash basis**: recognized when cash is received/paid — only for simple internal records, not for official reports.
## Scope & Safety
- * **Use for**: pencatatan transaksi harian UMKM, persiapan data sebelum disusun jadi laporan keuangan.
- * **Do not use for**: pengganti jasa akuntan/akuntan publik; penyusunan SPT tanpa validasi (lihat plugin tax-payroll-id).
- * UMKM dengan omzet di bawah batas SAK EMKM dapat menyusun LK berbasis EMKM — SAK EMKM bukan hukum positif, wajib dibantu akuntan untuk opini.
- * Kebijakan akuntansi (metode persediaan, depresiasi) harus konsisten antar periode.
+ * **Use for**: recording SME daily transactions, preparing data before it is compiled into financial statements.
+ * **Do not use for**: a substitute for accountant/public accountant services; preparing SPT returns without validation (see tax-payroll-id plugin).
+ * SMEs with turnover below the SAK EMKM threshold may prepare EMKM-based financial statements — SAK EMKM is not positive law; an accountant is required for audit opinions.
+ * Accounting policies (inventory method, depreciation) must be consistent across periods.
## Worked Example
- Input: "Pembelian perlengkapan kantor Rp 5.000.000 secara kredit".
- Jurnal:
- * Perlengkapan (Aset) — Debit Rp 5.000.000
- * Utang Usaha (Liabilitas) — Kredit Rp 5.000.000
- Hasil: neraca tetap seimbang (aset +5jt, liabilitas +5jt). Saat dibayar tunai: Utang Usaha (D) 5jt / Kas (K) 5jt.
-
+ Input: "Purchased office supplies for Rp 5.000.000 on credit".
+ Journal:
+ * Supplies (Asset) — Debit Rp 5.000.000
+ * Accounts Payable (Liability) — Credit Rp 5.000.000
+ Result: the balance sheet stays balanced (assets +5 million, liabilities +5 million). When paid in cash: Accounts Payable (D) 5 million / Cash (C) 5 million.