10/11/2023

Service
Company
by : Violla Citra (202)
 Topic
What is service Characteristics
company of service
accounting companies

Various types of How the accounting

recording cycle for
transaction service companies
evidence works
 What is service company
accounting?
According to William J. Stanton, a service company is a
company whose job is to sell services that do not have a
concrete form. A service company is a business that has
activities to produce products, namely intangible services,
and has the aim of making a profit or gain. Examples of
service companies include consulting offices, notaries etc.
 What is service company
accounting?
Apart from seeking profits, the goal of service companies is
to realize consumer desires while meeting consumer needs.
Service companies still need tangible products to carry out
their company's operational activities. For example,
transportation service companies must have transportation
facilities that is cars, motorbikes, buses, planes, trains, ships
and so on.
 What is service company
accounting?
To carry out their operational activities, and domestic and
foreign travel service companies must also have
electronic equipment as their infrastructure. to organize
schedules and activities during the trip.
Characteristic
of service
companies

Intangible. Services have an intangible nature,

meaning they cannot be seen, felt, touched
and heard before the service is purchased by
consumers. Services cannot be owned by
consumers, they can only be used.
Characteristic
of service
companies

It cannot be separated. Services cannot be

separated from their source, the source is the
company or person who produces them.
Services are produced and consumed at the
same time. If a consumer buys a service, he
or she will be dealing directly with the source
or provider of the service so that selling the
service takes priority
Characteristic
of service
companies

Vary. Services have a very variable nature

because they are nonstandardized output,
that is, there are many variations in form,
quality and type, depending on who, when and
where the service will be produced.
Characteristic
of service
companies

Not long lasting. Services are something that is

not durable and cannot be stored. Services will
have great value when service buyers need
services.
 Transaction Analysis
How the
accounting
Transaction records enter the
system
recording cycle
for service Upload to Ledger

companies works? Pprepare a trial balance

Ingin iklan of
Preparation yang sesuai
Journals anddengan
AdjustedAnda?
kebutuhan Trial Balance
Hubungi Kami..

Worksheet
How the
accounting
recording cycle Prepare financial reports

for service Closing Journal

companies works?
Ingin iklan yang sesuai dengan
Reversal Journal
kebutuhan Anda? Hubungi Kami..
 Various types of
transaction evidence
divided into two :

Internal External
Proof of cash in,
Proof of cash Debit notes,
out, Credit notes,
Proof of Invoices.
memorials
Thank You