Chart of Account adalah bagan akun yaitu list atau daftar dari akun-akun yang digunakan untuk pencatatan semua transaksi keuangan perusahaan selama periode akuntasi. Beda lini bisnis atau perusahaan tentu akan berbeda bagan akunnya sesuai dengan kebutuhan. Bagian akunting akan menentukan akun-akun apa saja yang dibutuhkan dalam perusahaan sesuai dengan transaksi keuangan yang terjadi.
Setiap akun akan dimulai dengan sebuah penomoran multi digit yang unik untuk membedakannya dengan yang lain. Setelah angka numerik baru kemudian deskripsi singkat tentang akun tersebut. Format chart of account yang paling umum untuk akun aset di mulai dengan angka 1, contoh 100 untuk Aktiva Lancar, 101 untuk Kas, 102 untuk Persediaan Barang Dagangan, dst. Kemudian prefix 2 untuk kewajiban contohnya 201 untuk utang usaha, 202 utang wesel dst. Prefix 3 untuk ekuitas, contohnya 301 untuk modal pemilik, 302 prive, dst. Prefix 4 mewakili pos pendapatan, 5 mewakili HPP dan 6 mewakili beban. Terlihat ribet, tapi kini dengan bantuan software akuntansi, pembuatan dan penyusunan chart of account ini jauh lebih memudahkan kerja bagian akunting.
Selain menggunakan angka numerik multi digit, format untuk chart of account juga dapat menggunakan huruf alphabet dan kombinasi numerik dan alphabet. Umumnya identifikasi bagan akun dengan alphabet digunakan untuk identifiksi kode entitas seperti supplier, konsumen, bank, ataupun untuk menjelaskan suatu maksud. Misalkan ALAC untuk PT Last Account Company, dll. Sementara untuk chart account dengan alphanumerik digunakan mewakili entitas dengan pembagian khusus, misalkan ALAC-01 untuk PT Last Account Company cabang Jakarta, ALAC-02 untuk PT Last Account Company cabang Bandung, dll.
Nah, dengan adanya chart of account ini, perusahaan dapat mengatur pos-pos pemasukan dan pengeluaran, sehingga dapat tersaji berbagai laporan keuangan mulai dari neraca sampai pada laba rugi yang mana formastnya sesuai dengan standar pelaporan. Laporan keuangan yang tersusun dengan format yang jelas tentu informasinya akan sangat berguna bagi berbagai pihak yang berkepentingan seperti investor ataupun pemegang saham. Dari laporan keuangan itu akan tergambar dengan jelas kondisi dan kesehatan keuangan perusahaan.
Apa manfaat chart of account ?
- Pencatatan transaksi terkontrol
Format chart of account memuat kode unik dan deskripsi singkat mengenai akun tersebut. Kode dan deksripsi singkat ini menjadi identitas bagi pos perkiraan yang tentunya akan gampang untuk diingat, sehingga memudahkan kontrol dan analisis terhadap pos yang dijelaskan.
- Memudahkan koreksi atau perbaikan pencatatan
Dengan adanya bagan akun ini, memudahkan bagian akunting untuk melakukan koreksi, dan update yang dibutuhkan dalam pencatatan transaksi keuangan. - Penyusunan dan proses laporan keuangan yang lebih mudah
Dengan bagan akun yang tersusun yang memudahkan akunting untuk koreksi dan update, pada akhirnya akan memudahkan bagian akunting untuk menyusun laporan keuangan yang akan digunakan sebagai dasar pengambilan keputusan dalam perusahaan.
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