{"id":817,"date":"2019-08-02T11:24:58","date_gmt":"2019-08-02T04:24:58","guid":{"rendered":"http:\/\/financecloud.id\/userguide\/sim-keuangan\/studi-kasus\/pengakuan-hutang-manual\/"},"modified":"2019-08-02T15:35:58","modified_gmt":"2019-08-02T08:35:58","slug":"pengakuan-hutang-manual","status":"publish","type":"docs","link":"https:\/\/edufin.id\/financecloud\/userguide\/sim-keuangan\/studi-kasus\/pengakuan-hutang-manual\/","title":{"rendered":"Mencatat Pengakuan Hutang"},"content":{"rendered":"<p>Jika Anda memiliki suatu kewajiban tiap bulan seperti membayar gaji pegawai atau membayar berbagai biaya operasional seperti listrik, air, internet dan lain-lain, namun disaat itu Anda tidak dapat melakukan pembayaran tersebut dan akan dilunasi di bulan lainnya, maka anda dapat mengakui biaya tersebut sebagai H<strong>utang<\/strong>.<\/p>\n<p>Hal ini bertujuan agar setiap bulan Anda tetap dapat mencatat biaya tersebut sehingga laba rugi anda tetap stabil.<\/p>\n<p>Dalam studi kasus ini Kami menggunakan contoh akun <strong>Hutang Gaj<\/strong>i dan <strong>Hutang Biaya<\/strong>. Namun tidak menutup kemungkinan dapat diimplementasikan pada studi kasus hutang yang lainnya.<\/p>\n<p>Ringkasan skema pembuatan transaksi ini :<\/p>\n<ol>\n<li><b><\/b><strong><b>Saat mengakui hutang<\/b><\/strong>:<br \/>\n<table style=\"height: 92px;\" border=\"1\" width=\"604\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"355\">Akun<\/td>\n<td style=\"text-align: center;\" width=\"117\">Debit<\/td>\n<td style=\"text-align: center;\" width=\"112\">Kredit<\/td>\n<\/tr>\n<tr>\n<td width=\"355\">\u00a0Biaya Gaji\/Biaya Listrik<\/td>\n<td style=\"text-align: center;\" width=\"117\">xxx<\/td>\n<td width=\"112\"><\/td>\n<\/tr>\n<tr>\n<td width=\"355\">\u00a0Hutang Gaji\/Hutang Biaya<\/td>\n<td width=\"117\"><\/td>\n<td style=\"text-align: center;\" width=\"112\">xxx<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"http:\/\/financecloud.id\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" class=\"img-custom-border alignnone wp-image-819\" title=\"klik untuk memperbesar\" src=\"http:\/\/financecloud.id\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang.png\" alt=\"\" width=\"559\" height=\"317\" srcset=\"https:\/\/edufin.id\/financecloud\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang.png 1121w, https:\/\/edufin.id\/financecloud\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang-300x170.png 300w, https:\/\/edufin.id\/financecloud\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang-768x436.png 768w, https:\/\/edufin.id\/financecloud\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang-1024x581.png 1024w\" sizes=\"(max-width: 559px) 100vw, 559px\" \/><\/a><br \/>\nUntuk cara pembuatan yang lebih detail dapat anda lihat pada menu <a href=\"http:\/\/financecloud.id\/userguide\/sim-keuangan\/transaksi\/jurnal-umum\/\" target=\"_blank\" rel=\"noopener\">Jurnal Umum<\/a>.<\/li>\n<li><b><\/b><strong><b>Saat pelunasan hutang<\/b><\/strong>: <strong><b>Transaksi Keluar<\/b><\/strong>\u00a0dengan detail<strong><b>\u00a0Hutang Gaji<\/b><\/strong>\/<strong><b>Hutang Biaya<br \/>\n<\/b><\/strong><br \/>\n<a href=\"http:\/\/financecloud.id\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" class=\"img-custom-border alignnone wp-image-820\" title=\"klik untuk memperbesar\" src=\"http:\/\/financecloud.id\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang-1.png\" alt=\"\" width=\"560\" height=\"323\" srcset=\"https:\/\/edufin.id\/financecloud\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang-1.png 1124w, https:\/\/edufin.id\/financecloud\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang-1-300x173.png 300w, https:\/\/edufin.id\/financecloud\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang-1-768x443.png 768w, https:\/\/edufin.id\/financecloud\/wp-content\/uploads\/2019\/08\/Pasted-into-Pencatatan-Jurnal-Hutang-1-1024x591.png 1024w\" sizes=\"(max-width: 560px) 100vw, 560px\" \/><\/a><br \/>\nUntuk cara pembuatan yang lebih detail dapat anda lihat pada menu <a href=\"http:\/\/financecloud.id\/userguide\/sim-keuangan\/transaksi\/transaksi-keluar\/\" target=\"_blank\" rel=\"noopener\">Transaksi Keluar<\/a>.<\/li>\n<\/ol>\n<p>Jika Anda belum memiliki akun tersebut dapat Anda tambahkan pada menu <a href=\"http:\/\/financecloud.id\/userguide\/sim-keuangan\/data-referensi\/akuntansi\/kode-akun\/\" target=\"_blank\" rel=\"noopener\">Kode Akun<\/a>.<\/p>\n","protected":false},"featured_media":0,"parent":94,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"_links":{"self":[{"href":"https:\/\/edufin.id\/financecloud\/wp-json\/wp\/v2\/docs\/817"}],"collection":[{"href":"https:\/\/edufin.id\/financecloud\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/edufin.id\/financecloud\/wp-json\/wp\/v2\/types\/docs"}],"replies":[{"embeddable":true,"href":"https:\/\/edufin.id\/financecloud\/wp-json\/wp\/v2\/comments?post=817"}],"version-history":[{"count":4,"href":"https:\/\/edufin.id\/financecloud\/wp-json\/wp\/v2\/docs\/817\/revisions"}],"predecessor-version":[{"id":825,"href":"https:\/\/edufin.id\/financecloud\/wp-json\/wp\/v2\/docs\/817\/revisions\/825"}],"up":[{"embeddable":true,"href":"https:\/\/edufin.id\/financecloud\/wp-json\/wp\/v2\/docs\/94"}],"next":[{"title":"Penambahan Modal","link":"https:\/\/edufin.id\/financecloud\/userguide\/sim-keuangan\/studi-kasus\/penambahan-modal\/","href":"https:\/\/edufin.id\/financecloud\/wp-json\/wp\/v2\/docs\/795"}],"wp:attachment":[{"href":"https:\/\/edufin.id\/financecloud\/wp-json\/wp\/v2\/media?parent=817"}],"wp:term":[{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/edufin.id\/financecloud\/wp-json\/wp\/v2\/doc_tag?post=817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}