ACCOUNTING

RECORD METHOD

Nama : Anggi Yuniar S

NIM : 150421601536
Accrual-Basis Method

Accrual Basis is the basis of accounting that

recognizes the effect of transactions and other
events at the time of transactions and events
that occur regardless of when cash or cash
equivalents received or paid
 Accrual Basis
Method

Recognizing
Recognizing
revenues when
expenses when
incurred (rather than
incurred ( rather
when they receive
than when paid )
cash)
Cash-Basis Method

Cash Basis is the basis of accounting that

recognizes the effect of transactions and other
events on a cash or cash equivalent is
received or paid are used for the recognition of
revenue, expenditure and financing.
 Cash Basis
Method

Revenue
Expense
recorded only
recorded only
when cash
when cash paid
received
 Example Accrual Basis

On June 15, 2010 has approved an agreement

on the doll-making ordering quantity of 500
pieces at a price of Rp. 100.000, - per piece.
Payment on ordering the goods will be made
the following month (one month later)

Date Account Titles & Debit Credit

Explanation
June 15, Accounts Receivable Rp. 50.000.000,-
2010 Sales Rp. 50.000.000,-
Example Cash Basis

On June 15, 2010 has approved an agreement

on the doll-making ordering quantity of 500
pieces at a price of Rp. 100.000, - per piece.
Payment on ordering the goods will be made
the following month (one month later).

Date Accounts Titles & Debit Credit

Explanation
July, 15 Cash Rp. 50.000.000,-
2010 Sales Rp. 50.000.000,-
Conclusion

There are two methods of Accounting Record.

The difference methods is in the recording of
recognition expenses and revenue.
Thankyou