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√ Neraca Lajur: Pengertian dan Cara Menyusunnya Dengan Benar Skip to content
Neraca lajur perusahaan jasa dibuat setelah penyusunan jurnal penyesuaian .
Jenis-jenis laporan yang sangat berhungan dengan neraca lajur selain jurnal penyesuaian adalah neraca saldo dan laporan keuangan yang terdiri dari laporan laba rugi , laporan perubahan ekuitas dan laporan neraca .
Artikel kali ini, akan membahas neraca lajur lengkap dengan contoh soal dan penyelesaiannya.
Apa Itu Neraca Lajur? Pengertian Neraca lajur (kertas kerja) adalah kertas berkolom yang berisi informasi data keuangan.
Neraca lajur disusun secara sistematis, supaya mudah digunakan untuk menyusun laporan keuangan.
Fungsi Neraca Lajur Sebagai pemeriksaan data Fungsi neraca lajur adalah untuk melakukan pemeriksaan data kembali.
Jadi data pencatatan yang ada, dapat digunakan untuk melakukan pemeriksaan data secara keseluruhan.
Utamanya melalui neraca saldo serta jurnal penyesuaian.
Kesalahan pencatatan dapat dihindarkan dengan mencocokkannya dengan neraca lajur.
Hal ini juga baiknya diterapkan tidak hanya pada pencatatan oleh manusia namun juga pencatatan yang dilakukan oleh software akuntansi .
Jadi peluang kesalahan yang terjadi dapat diminimalisir.
Untuk melihat kegiatan harian perusahaan Fungsi neraca lajur untuk melihat kegiatan harian perusahaan. Utamanya adalah kegiatan yang berhubungan dengan laporan keuangan.
Hal ini memudahkan pihak perusahaan dalam mengontrol berbagai kegiatan keuangan yang ada.
Apalagi masalah keuangan ini memiliki konsekuensi yang cukup tinggi bagi perusahaan.
Neraca lajur dianggap bisa menjadi dasar untuk pengambilan keputuasan perusahaan.
Memudahkan pembuatan laporan keuangan Pembuatan laporan keuangan tentu menjadi salah satu kegiatan riskan untuk perusahaan.
Neraca lajur ini nantinya akan membantu penyusun laporan keuangan , agar penyusunan menjadi lebih mudah.
Tak hanya menghemat waktu namun, juga dapat memudahkan pengecekan ketika terjadi kesalahan.
Ini karena data yang ada di dalam neraca lajur sudah termasuk semua data yang dipakai untuk membuat sebuah laporan keuangan.
Membantu peringkasan data Berbagai data yang dicatat dalam neraca lajur inilah yang membuat penyusunan laporan keuangan menjadi lebih mudah, serta data catatan keuangan menjadi lebih ringkas.
Melihat prosedur pencatatan keuangan perusahaan Neraca lajur berfungsi untuk melihat prosedur pencatatan keuangan yang berlaku di perusahaan.
Prosedur tersebut sekaligus membuktikan bagaimana integritas perusahaan dalam menjalankan pencatatan keuangan.
Pencatatan keuangan perusahaan juga menunjukkan, bagaimana profesionalitas perusahaan dalam mengelola keuangannya.
Cara Menyusun Neraca Lajur Nama Perkiraan Neraca Saldo Jurnal Penyesuaian Neraca Saldo Disesuaikan Perhitungan Laba Rugi Neraca (Balace Sheet) Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit
Nama perkiraan (Account title) adalah kolom untuk nama-nama akun transaksi yang ada di perusahaan.Neraca saldo (Trial Balance) angkanya diperoleh dari neraca saldo atau dari saldo akhir masing-masing perkiraan di buku besar.Jurnal Penyesuaian (Adjustment Entries) angkanya diperoleh dari ayat jurnal penyesuaian.Neraca Saldo Disesuaikan (Adjusted Trial Balance) angkanya diperoleh dari selisih antara neraca saldo dan jurnal penyesuaian.Perhitungan Laba Rugi (Income statement) angkanya diperoleh dari akun pendapatan dan biaya.Neraca (Balace Sheet) angkanya diperoleh dari hasil akhir kolom neraca saldo disesuaikan dengan laba rugi dan perubahan modal.Neraca Saldo Perusahaan Berikut data pendukung neraca lajur:
Susi Salon Neraca Saldo 31 Maret 2017
dalam Rp. 000,-
Kode Akun Keterangan Ref Debet Kredit Kas 10.800 Piutang Usaha 5.600 Asuransi Dibayar di Muka 4.800 Peralatan 120.000 Perlengkapan Kantor 2.600 Utang Usaha 4.800 Utang Wesel 80.000 Modal, Ny Susi 60.000 Prive, Ny Susi 2.000 Pendapatan Salon 9.800 Beban Gaji 6.400 Beban Listrik 1.600 Beban Iklan 800 JUMLAH 154.600 154.600
Informasi tambahan penyesuaian:
Tarif premi asuransi sejumlah Rp. 400.000,- per bulan. Perlengkapan yang masih tersisa di Gudang sampai pada tanggal 31 Maret 2017 sebesar Rp. 2.000.000,-. Penyusutan peralatan per bulan sebesar Rp. 1.800.000,-. Bunga yang masih harus dibayar perusahaan atas utang wesel 31 Maret 2017 adalah sebesar Rp. 1.000.000,-. Jurnal Penyesuaian Perusahaan Susi Salon Jurnal Penyesuaian 31 Maret 2017
Tanggal Keterangan Debet Kredit Maret 2017 Beban asuransi 400.000 Asuransi dibayar dimuka 400.000 Beban perlengkapan 600.000 Perlengkapan 600.000 Depresiasi Peralatan 1.800.000 Akumulasi dep. peralatan 1.800.000 Beban bunga 1.000.000 Utang bunga 1.000.000
Contoh Neraca Lajur Perusahaan Susi Salon Neraca Lajur 31 Maret 2017
dalam (.000)
Kode Akun Nama Akun Neraca Saldo Penyesuaian Neraca Saldo Setelah Disesuaikan Laporan Laba-Rugi Neraca Debet Kredit Debit Kredit Debit Kredit Debit Kredit Debit Kredit Kas 10.800 - - - 10.800 - - - 10.800 - Piutang Usaha 5.600 - - - 5.600 - - - 5.600 - Asuransi Dibayar Dimuka 4.800 - - (a) 400 4.400 - - - 4.400 - Perlengkapan 2.600 - - (b) 600 2.000 - - - 2.000 - Peralatan 120.000 - - 120.000 - - - 120.000 - Utang Wesel - 80.00 - - - - - - - 80.000 Utang Usaha - 4.800 - - - - - - - 4.800 Modal Ny. Sasa - 60.00 - - - - - - - 60.000 Prive, Ny. Sasa 2.000 -- - - 2.000 - - - 2.000 - Pendapatan Jasa - 9.800 - - - - - 9.800 - - Beban Gaji 6.400 - - - 6.400 - 6.400 - - - Beban Listrik 1.600 - - - 1.600 - 1.600 - - - Beban Iklan 800 - - - 800 - 800 - - - 154.600 154.600 - - - - - Beban Asuransi - - (a) 400 - 400 - 400 - - - Beban Perlengkapan - - (b)600 - 600 - 600 - - - Depresiasi Peralatan - - (c)1.800 - - - 1.800 - - - Akumulasi Depr. Peralatan - - (c) 1.800 - 1.800 - - - 1.800 Beban Bunga - - (d) 1.000 - 1.000 - 1.000 - - - Utang Bunga - - - (d) 1.000 - 1.000 - - - 1.000 3.800 3.800 157.400 157.400 12.600 9.800 144.800 147.600 Rugi Bersih 2.800 2.800 12.600 12.600 147.600 147.600
Laporan Keuangan Perusahaan Susi Salon Laporan Laba Rugi 31 Maret 2017
dalam (.000)
Pendapatan jasa 9.800 Beban beban 6.400 Beban gaji 1.600 Beban listrik 800 Beban iklan 400 Beban asuransi 600 Beban perlengkapan 1.800 Depresiasi peralatan 1.000 Beban bunga (12.600) Rugi bersih 2.800
Salon Trias Laporan Perubahan Ekuitas 31 Maret 2017
dalam (Rp.000)
Modal 1 Maret 2003 60.000 Dikurangi : Rugi bersih (2.800) Prive (2.000) Kenaikan penurunan modal (4.800) Modal 31 Maret 2003 55.200
Susi Salon Neraca 31 Maret 2017
dalam (Rp.000)
Aset Kewajiban dan Ekuitas Kas 10.800 Utang wesel 10.000 Piutang dagang 5.600 Utang usaha 4.800 Asuransi dibayar di muka 4.400 Utang bunga 10.000 Perlengkapan 2.000 Utang hipotik 70.000 Peralatan 120.000 Jumlah utang 85.800 Ekuitas Akumulasi depresiasi 1.800 Modal Ny. Susi 55.200 Jumlah aset 141.000 Jumlah Kewajiban dan ekuitas 141.000
Demikianlah pembahasan mengenai pengertian dan contoh Neraca Lajur .