{"id":1790,"date":"2023-09-26T14:18:26","date_gmt":"2023-09-26T14:18:26","guid":{"rendered":"https:\/\/mudabicara.com\/en\/?p=1790"},"modified":"2023-09-26T14:18:26","modified_gmt":"2023-09-26T14:18:26","slug":"what-is-service-company-accounting-definition-stages-and-types-of-transactions","status":"publish","type":"post","link":"https:\/\/mudabicara.com\/en\/what-is-service-company-accounting-definition-stages-and-types-of-transactions\/","title":{"rendered":"What is Service Company Accounting? Definition, Stages and Types of Transactions"},"content":{"rendered":"<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Service company accounting is actually almost the same as accounting in general. <\/span><span style=\"vertical-align: inherit;\">What makes it different is that there is no control over the merchandise cycle in general. <\/span><span style=\"vertical-align: inherit;\">Let&#8217;s get to know service company accounting in more depth, here is a more complete explanation. <\/span><span style=\"vertical-align: inherit;\">Check them out!<\/span><\/span><\/p>\n<h2><span id=\"Akuntansi_dan_Perusahaan_Jasa\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Accounting and Service Companies<\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">According to Phillip Kotler, a service company is a company that offers an element that is intangible but whose benefits can be felt. <\/span><span style=\"vertical-align: inherit;\">Apart from that, in this transaction there was no transfer of ownership. <\/span><span style=\"vertical-align: inherit;\">If money has been paid to purchase services, the buyer no longer gets additional items that he can take home.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Meanwhile, according to William J. Stanton, who is also the author of a book entitled Fundamentals of Marketing, service companies are companies whose job is to sell various services, where services are something that can be identified separately and do not have a concrete form, the services themselves are offered to meet a person&#8217;s various needs.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">These services can be produced using a variety of tangible and intangible objects. <\/span><span style=\"vertical-align: inherit;\">Service companies are companies that sell various intangible products or services with the main aim of making a profit. <\/span><span style=\"vertical-align: inherit;\">The service company itself carries out the following business activities:<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Businesses in educational services or courses such as language courses, schools, tutoring<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Lodging services such as hotels, dormitories, mess.<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Services at communication service providers such as television, cellular, radio.<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Body care services such as spa and salon services<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Professional services such as accountants, doctors, financial consultants, and even tax consultants.<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Travel services such as selling travel packages, buses, and so on.<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Repair and installation services such as cell phone repairs or workshops.<\/span><\/span><\/li>\n<\/ul>\n<h2><span id=\"Contoh_Perusahaan_Jasa\" class=\"ez-toc-section\"><\/span><span id=\"03_Contoh_Perusahaan_Jasa\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Example of a Service Company<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">According to William J. Stanton, who also wrote a book entitled Fundamentals of Marketing, he explains that service companies are companies that sell services, where services are something that is intangible but can still be identified separately, services are also used to meet the various life needs of consumers. <\/span><span style=\"vertical-align: inherit;\">Examples of service companies in Indonesia that are registered on the IDX include:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Property &amp; Real Estate, including Agung Podomoro Land Tbk, Alam Sutera Reality Tbk, Bekasi Asri Pemula Tbk, Bumi Citra Permai Tbk, Bekasi Fajar Industrial Estate Tbk, Bhuawanatala Indah Permai Tbk, Bukit Darmo Proerty Tbk and Sentul City<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Construction &amp; Building Services Companies, including Acset Indonusa Tbk, Adhi Karya (Persero) Tbk, Totalindo Eka Persada Tbk, Duta Graha Indah Tbk, Nusa Raya Cipta Tbk, Paramita Bangun Sarana Tbk, Housing Development (Persero) Tbk, Total Bangun Persada Tbk, Surya Semesta Internusa Tbk, Wijaya Karya (Persero) Tbk, Waskita Karya (Persero) Tbk<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Infrastructure, Utilities &amp; Transportation, including Perusahaan Gas Negara (Persero) Tbk, Rukun Raharja Tbk, Cipta Marga Nusapala Persada Tbk and Jasa Marga Tbk<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Telecommunication Services Companies, including Telekomunikasi Indonesia Tbk, Indosat Tbk<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Transportation Service Companies, including Pelayaran Nasional Bina Buana Raya Tbk, Blue Bird Tbk, Capitol Nusantara Indonesia Tbk, Cardig Aero Service Tbk and Garuda Indonesia (Persero) Tbk<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Financial Services Companies, including Bank Bukopin Tbk, Bank Mestika Dharma Tbk, Bank Nusantara Paahyangan Tbk, Bank Yudha Bhakti Tbk and Bank Jabar Banten Tbk\\<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Financing institutions, including Buana Finance Tbk, BFI Finance Indonesia Tbk and Indomobil Multi Jasa Tbk<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Hotels, Restaurants &amp; Tourism, including Bayu Buana Tbk, Bukit Uluwatu Villa Tbk, Fast Food Indonesia Tbk and Saraswati Griya Lestari Tbk<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Health, including Mitra Keluarga Karya Sehat Tbk, Prodia Widyahusada Tbk, and Sarana Meditama Metropolitan Tbk<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Computer services and other facilities, including Multipolar Technology Tbk<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">With many companies providing and selling services produced by professional activities, there are also many management that must meet general requirements.<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<a style=\"color: #ff0000;\" title=\"Permalink to: What is Accounting? Definition, Objectives, Functions, Benefits and Types\" href=\"https:\/\/mudabicara.com\/en\/what-is-accounting-definition-objectives-functions-benefits-and-types\/\" rel=\"bookmark\">What is Accounting? Definition, Objectives, Functions, Benefits and Types<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Karakter_Perusahaan_Jasa\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Service Company Character<\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">After discussing the many definitions of service companies above, it can be concluded that this company has various characteristics, including:<\/span><\/span><\/p>\n<h3><span id=\"1_Menjual_Jasa_sebagai_Kegiatan_Utama\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. Selling Services as the Main Activity<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">A service company is not a company that produces a product, therefore its main activity is to offer and sell the services it provides.<\/span><\/span><\/p>\n<h3><span id=\"2_Tidak_Menyediakan_Produk_dalam_Bentuk_Fisik\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. Not providing products in physical form<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Services themselves have an intangible form so service companies certainly do not sell products that can be seen or stored. <\/span><span style=\"vertical-align: inherit;\">Even though the product cannot be seen, the benefits can be felt by consumers or users.<\/span><\/span><\/p>\n<h3><span id=\"3_Hasil_Tidak_Dapat_Disamakan\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3. Results cannot be compared<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The results of business in a service company are also very subjective, they depend on customer satisfaction. <\/span><span style=\"vertical-align: inherit;\">So, the results of the business cannot be equal to all consumers. <\/span><span style=\"vertical-align: inherit;\">The reason is that the measure of satisfaction for each person is different. <\/span><span style=\"vertical-align: inherit;\">Apart from that, the quality of employees also depends on their health, psychological conditions, and so on.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">For example, employees with morning to evening shifts will definitely have different service, service in the morning will definitely be better than service provided in the afternoon when the employees are tired, apart from that there is no Cost of Goods Production. The characteristics are also very different from other types of service companies. where of course there are no sales or cost of production in it.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Service companies also do not carry out various production activities therefore they do not need raw materials for production. <\/span><span style=\"vertical-align: inherit;\">This will then affect the financial reports, where in service companies there is no information about the cost of production and sales.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In the financial reports themselves there are various forms such as profit and loss reports, reports of changes in equity, reports of changes in financial position, and many more.<\/span><\/span><\/p>\n<h3><span id=\"4_Tidak_Ada_Standar_Harga_yang_Umum\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">4. There are no general price standards<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Customer needs generally will always vary depending on the desires and complaints they have. <\/span><span style=\"vertical-align: inherit;\">So the price of services cannot be fixed and must be adjusted to each consumer&#8217;s needs.<\/span><\/span><\/p>\n<h3><span id=\"5_Siklus_Akuntansi_Perusahaan_Jasa\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">5. Service Company Accounting Cycle<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">As with various other types of companies, service companies also require various financial reports. <\/span><span style=\"vertical-align: inherit;\">In designing financial reports, it is very important to understand the accounting cycle of service companies. <\/span><span style=\"vertical-align: inherit;\">In this way, the resulting financial reports will be good and correct. <\/span><span style=\"vertical-align: inherit;\">The following is the accounting cycle for a service company:<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<a style=\"color: #ff0000;\" title=\"Permalink to: What is Internal Control? Definition, Types, Purpose, Components and Elements\" href=\"https:\/\/mudabicara.com\/en\/what-is-internal-control-definition-types-purpose-components-and-elements\/\" rel=\"bookmark\">What is Internal Control? Definition, Types, Purpose, Components and Elements<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Tahapan_Siklus_Akuntansi_Perusahaan_Jasa\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Stages of the Service Company Accounting Cycle<\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Every transaction recording requires main components such as purchase or sales notes, transaction value including taxes, income or costs, control of debts or receivables. <\/span><span style=\"vertical-align: inherit;\">Using service company accounting software will help make recording these transactions easier. <\/span><span style=\"vertical-align: inherit;\">Below are several pictures of the input form and ledger.<\/span><\/span><\/p>\n<h3><span id=\"1_Melakukan_Analisa_Transaksi\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. Conduct transaction analysis<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The first step is of course to analyze transactions that have taken place in a period. <\/span><span style=\"vertical-align: inherit;\">The paired journal accounting system is a tool used to analyze transactions.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In using this system, it is very necessary to analyze a transaction, the way is to understand the explanation of the transaction to determine whether the transaction is included in the asset, liability, capital, income or expense post, then determine the effect of the transaction on these posts, increase or decrease. <\/span><span style=\"vertical-align: inherit;\">Follow credit debit rules to record transactions.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Examples of document sources that are often encountered are receipts, sales invoices, purchase invoices, cash receipts, working time cards, and so on.<\/span><\/span><\/p>\n<h3><span id=\"2_Membuat_Jurnal_Akuntansi\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. Make an Accounting Journal<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Journaling is the activity of writing down types of accounts accompanied by the amounts and evidence of transactions that have been collected previously, to then be recorded in a daily journal which is also known as a general journal. <\/span><span style=\"vertical-align: inherit;\">The next step in creating a cycle is to make a journal entry for each transaction.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If you use a cashier or point of sale application, it usually helps companies get through cycles 1 and 2, but companies also still monitor their expenses. <\/span><span style=\"vertical-align: inherit;\">Record transactions in a journal in detail based on the data obtained to facilitate the next cycle.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The choice between accrual and cash accounting will determine when transactions are officially recorded. <\/span><span style=\"vertical-align: inherit;\">Keep in mind, accrual accounting requires matching revenues with expenses so both must be ordered at the time of sale. <\/span><span style=\"vertical-align: inherit;\">Meanwhile, cash accounting requires transactions to be recorded when cash is received or paid. <\/span><span style=\"vertical-align: inherit;\">The next option is single entry and double entry recording.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Single entry is recording financial transactions only once with transactions that affect the cash account. <\/span><span style=\"vertical-align: inherit;\">Double entry is recording financial transactions twice on debit and credit to produce a profit and loss or balance sheet.<\/span><\/span><\/p>\n<h3><span id=\"3_Posting_Transaksi_Akuntansi_dari_Jurnal_ke_Buku_Besar\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3. Posting Accounting Transactions from the Journal to the Ledger<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The next step is to post all transactions to the general ledger. <\/span><span style=\"vertical-align: inherit;\">The ledger itself is a collection of bookkeeping accounts, each of which is then used to record information about a particular asset. <\/span><span style=\"vertical-align: inherit;\">To make it easier, classify financial transaction data based on date, transaction type, account number and name.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In this way, all company transactions in the journal which are also connected to cash will be entered into the cash ledger. <\/span><span style=\"vertical-align: inherit;\">After that, calculate the balance of each account in the ledger to find out the total account value.<\/span><\/span><\/p>\n<h3><span id=\"4_Pembuatan_Neraca_Saldo\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">4. Making a Trial Balance<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Preparing a trial balance or balance is one of the service company accounting cycles that must be carried out. <\/span><span style=\"vertical-align: inherit;\">The trial balance itself functions to prove that the credit and debit sides are balanced. <\/span><span style=\"vertical-align: inherit;\">If the number of both is balanced it will also reduce errors in data input. <\/span><span style=\"vertical-align: inherit;\">Ways to make your own trial balance include copying or quoting the balances of all the accounts in the ledger. <\/span><span style=\"vertical-align: inherit;\">Therefore, calculating the ledger balance will play a very important role in this stage.<\/span><\/span><\/p>\n<h3><span id=\"5_Membuat_Jurnal_Penyesuaian\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">5. Make an Adjusting Journal<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The next step is to prepare an adjusting journal. <\/span><span style=\"vertical-align: inherit;\">Making adjusting journals is done if there are errors in journaling and posting or ensuring costs and income have actually been recorded in the right period. <\/span><span style=\"vertical-align: inherit;\">If at the end of the accounting period, there are transactions that have not been recorded, there are transactions that are wrong or need to be adjusted, then they are recorded in an adjusting journal.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Adjustments are generally made periodically, usually when the report is being prepared. <\/span><span style=\"vertical-align: inherit;\">Then, you also have to create a second trial balance by moving the adjusted balance in the general ledger into the new trial balance. <\/span><span style=\"vertical-align: inherit;\">The balances of accounts in the general ledger are grouped into asset or liability groups. <\/span><span style=\"vertical-align: inherit;\">The balance between the asset and liability groups in the trial balance must also be balanced. <\/span><span style=\"vertical-align: inherit;\">For example, depreciation of equipment, unpaid rent and so on.<\/span><\/span><\/p>\n<h3><span id=\"6_Membuat_Neraca_Lajur\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">6. Make a Work Balance Sheet<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">A work balance is created based on adjusting journals and a trial balance. <\/span><span style=\"vertical-align: inherit;\">The work balance contains information regarding adjusting journals and trial balances which will produce information such as profit, loss reports, balance sheets, and various other information needed in preparing future financial reports.<\/span><\/span><\/p>\n<h3><span id=\"7_Menyusun_Laporan_Keuangan\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">7. Prepare Financial Reports<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Financial Reports are one of the accounting cycles in which there are reports of profits, capital, losses, up to the balance sheet. <\/span><span style=\"vertical-align: inherit;\">The financial report itself is the main and most important result of an accounting cycle. <\/span><span style=\"vertical-align: inherit;\">Financial reports can also be prepared directly from a balance sheet, as well as working papers that have previously been adapted from a general ledger. <\/span><span style=\"vertical-align: inherit;\">These financial reports are also prepared such as profit and loss reports, balance sheets, cash flow reports and capital changes reports.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Accounting is the art of recording transactions, grouping accounts into ledgers, presented through financial reports.<\/span><\/span><\/p>\n<h3><span id=\"8_Membuat_Jurnal_Penutup\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">8. Make a Closing Journal<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">After designing the financial report, you also have to make a closing journal which is usually made at the end of the accounting period. <\/span><span style=\"vertical-align: inherit;\">The closed account itself is only a profit and loss account or nominal account. <\/span><span style=\"vertical-align: inherit;\">The way to do this is by emptying all related accounts. <\/span><span style=\"vertical-align: inherit;\">The nominal account itself must be closed because this account can be used to measure the flow of resources that occurs in a period.<\/span><\/span><\/p>\n<h3><span id=\"9_Membuat_Jurnal_Pembalik\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">9. Make a Reversal Journal<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">A reversing journal is a journal that contains the stages of reversing several accounts that have been closed to restore their balances. <\/span><span style=\"vertical-align: inherit;\">This reversed estimate account then takes the form of a prepayment before maturity. <\/span><span style=\"vertical-align: inherit;\">This reversing journal is actually not mandatory to make, although in some transactions this reversing journal must be made.<\/span><\/span><\/p>\n<h3><span id=\"10_Neraca_Akhir_atau_Awal\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">10. Final or Initial Balance Sheet<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">What is referred to as the final or initial balance here is the final balance produced at the end of the period which will later be used as the initial balance in the next period&#8217;s accounting cycle.<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<a style=\"color: #ff0000;\" title=\"Permalink to: Here are 7 Promising Job Prospects for Accounting Graduates\" href=\"https:\/\/mudabicara.com\/en\/here-are-7-promising-job-prospects-for-accounting-graduates\/\" rel=\"bookmark\">Here are 7 Promising Job Prospects for Accounting Graduates<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Jenis_Transaksi_Akuntansi_Perusahaan_Jasa\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Types of Service Company Accounting Transactions<\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The differences and characteristics of companies cause differences in various transactions in a service company. <\/span><span style=\"vertical-align: inherit;\">Here are several types of service company accounting transactions that you need to know:<\/span><\/span><\/p>\n<h3><span id=\"1_Pembelian\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. Purchase<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This purchase transaction is an activity carried out to purchase a product. <\/span><span style=\"vertical-align: inherit;\">Service company purchasing transactions include purchasing work equipment and equipment. <\/span><span style=\"vertical-align: inherit;\">Everything is done to provide satisfaction to customers in terms of service.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Furthermore, service companies must also record various other transactions related to purchasing transactions. <\/span><span style=\"vertical-align: inherit;\">For example, in a beauty salon, you make a purchase in the form of a hairdryer, scissors, flat iron, hair vitamins at Toko Merah Merona, so after the purchase is made you must immediately record it in your business books.<\/span><\/span><\/p>\n<h3><span id=\"2_Pendapatan\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. Income<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Like other companies, service companies also have various goals to gain profits. <\/span><span style=\"vertical-align: inherit;\">This income must be recorded in the cash and credit bookkeeping register. <\/span><span style=\"vertical-align: inherit;\">The income from the service company itself is obtained from the various services it provides. <\/span><span style=\"vertical-align: inherit;\">Therefore, service entrepreneurs will provide the best services to their customers.<\/span><\/span><\/p>\n<h3><span id=\"3_Pembayaran_Beban-Beban_Lainnya\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3. Payment of Other Expenses<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Apart from the expenses incurred when purchasing various necessities such as various supplies and equipment. <\/span><span style=\"vertical-align: inherit;\">Service companies also have various costs that must be paid, for example electricity bills, telephone administration, internet, and others.<\/span><\/span><\/p>\n<h3><span id=\"4_Penerimaan_Piutang\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">4. Receipt of Receivables<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Accounts Payable as gifts or sales made on credit to users. <\/span><span style=\"vertical-align: inherit;\">So that according to the agreement or policy of the consumer who will then pay off the payment within a certain period of time, company records are required in this case.<\/span><\/span><\/p>\n<h3><span id=\"5_Penanaman_Modal_atau_Investasi\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">5. Capital Investment or Investment<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">When a service company is first established there must be capital contributions from investors and owners. <\/span><span style=\"vertical-align: inherit;\">All investment transactions must be recorded properly. <\/span><span style=\"vertical-align: inherit;\">Especially if the capital or funds come from another party.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Learn more about service company accounting, such as the accounting cycle and accounting records in the Service, Trading and Manufacturing Company Accounting book below.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">That is the discussion regarding the accounting cycle for service companies. <\/span><span style=\"vertical-align: inherit;\">By implementing the correct accounting stages, business activities can then be carried out effectively and also help make more precise decisions because they are carried out based on real financial information. <\/span><span style=\"vertical-align: inherit;\">That&#8217;s the information, hopefully it&#8217;s useful!<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Service company accounting is actually almost the same as accounting in general. <a class=\"read-more\" href=\"https:\/\/mudabicara.com\/en\/what-is-service-company-accounting-definition-stages-and-types-of-transactions\/\" title=\"What is Service Company Accounting? 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