Contra account adalah berlawanan dalam satu golongan akun. Jika yang satu debet maka lainnya kredit
Contoh contra account adalah pada akun penyisihan piutang yang diragukan. Ini adalah perkiraan berapa persentase dari piutang yang tidak dapat ditagih. Misal sebuah perusahan memiliki piutang usaha sebesar Rp 100.000.000,- pada akhir Oktober 2021. Diperkirakan 10% dari piutang tidak bisa tertagih, artinya sebesar 10% x Rp 100.000.000 = Rp 10.000.000,-. Pencatatan akan dilakukan sebagai berikut:
- Debet : Beban piutang tidak tertagih Rp 10.000.000,-
- Kredit : Penyisihan piutang ragu-ragu Rp 10.000.000,-
Pada laporan laba rugi bulan Oktober 2021, perusahaan harus melaporkan beban piutang tidak tertagih sebesar Rp 10.000.000,- sebagai kerugian di kolom sebelah kredit, walaupun pada bulan Oktober piutang tersebut belum jatuh tempo. Dengan piutang dagang sebesar Rp 100.000.000 dan sebesar 10% nya diragukan, maka pada neraca keuangan nilai buku bersih yang harus dicatat adalah sebesar Rp 90.000.000,-
- Debet : Piutang dagang Rp 100.000.000,-
- Debet : penyisihan piutang ragu-ragu (Rp 10.000.000,-)
- Kredit : Nilai buku piutang Rp 90.000.000,-
Contoh lain kontra akun adalah akumulasi penyusutan. Misalkan sebuah perusahaan memiliki mesin dengan saldo debet senilai Rp 50.000.000,- dan akumulasi penyusutan sebesar Rp 1.000.000,- maka penyajiannya pada neraca adalah sebagai berikut
- Debet : Mesin Rp 50.000.000,-
- Debet : Akumulasi penyusutan (Rp 1.000.000,-)
- Kredit : Nilai buku mesin Rp 49.000.000,-
- Penyisihan piutang yang diragukan
- Akumulasi penyusutan
- PPN masukan bila masuk ke liabilitas
- Prive atau drawing
- Hasil keuntungan saham / deviden
- Pengembalian barang dagangan
- Potongan penjualan atau diskon
- Retur pembelian
- Potongan pembelian
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