How To Eliminate Body Odor Naturally

How to get rid of body odor. Many people use various ways to eliminate body odor. This article will give you tips on how to eliminate body odor effectively and permanently. If you want to know how to avoid body odor, there are a number of things that must be known to some background about the smell of body odor.

HOW DOES THE BODY Happen How to get rid of body odor is inseparable from how to find out the process of body odor. Body odor occurs because of the decay process by body odor bacteria through sweat produced by sweat glands (apocrine gland = apocrine). Sweat coming out of our body contains water, salt and metabolic waste. this process goes naturally. The number of apocrine glands of body odor is not the same in everyone, there are times when a person has more apocrine glands than others so that sweat production is more, as well as more body odor bacteria resulting in greater body odor. POPULATION FACTORS OF BODIES Body odor can occur due to several supporting factors. By knowing these factors, we can find out how to eliminate body odor and to the maximum extent possible to prevent it.

1. Descent Factor.
2. Being overweight.
3. Psychic factors.
4. Hard drinks, cigarettes and drugs (for example; antibiotics). 5. Food factor (consuming too much mutton, durian, petai, garlic).
6. Body hygiene factor.
7. Hormonal factors (especially during puberty).

HOW TO ELIMINATE BODY BODY How to eliminate the following body odor is a natural way that does not cause side effects and must be done consistently if you want to see the results.

1.Mandi at least 2 times a day and dry the body with a clean towel, this will keep the body clean and is a healthy way of life.
2. Get used to eating basil leaves. Cucumber is sliced ​​- wipe or rub on the body, especially in the folds like the armpits.
3. Avoid foods that contain lots of fat.
4. Eat lots of vegetables and drink water.
5. Stop using powder or deodorant because it will only make the skin become sticky and trace on clothes.
6. If you need to shave your armpit hair and genital area because if you are not clean enough, it will be a place for germs and bacteria to nest.
7. The above method is not an instant way but the results are good if you consistently do it.

How to Eliminate Itching Naturally and Easily

        Itching is the most common skin problem that is usually considered trivial by the public. In general, itching is caused by various things depending on the location of the itch, skin type and health condition of the patient. If itching is unusual for your skin, some of the things that must be considered at that time are to find the cause first. If you underestimate these itching, a number of other problems that you will regret later can occur like irritation of the skin because of scratching too often with roughness, scars that interfere with the appearance of discomfort to the body. Traditionally, natural ways to eliminate itching can be done even in your home every day. In this case, you don't need to spend a lot of money to cure this itching because even kitchen spices can be used as natural ingredients to overcome stubborn itching on your skin.

3 natural ways to get rid of itching Here are

3 tips and natural ways to get rid of itching that buddy can try according to their designation. Hopefully what we say later can help and succeed well in overcoming itching.

Ointment from Cooking Oil and Salt 
Who says two ingredients that we often find in this kitchen can only be used for cooking. Cooking oil is not just for sautéing and frying, you know! And salt is not only used as a flavoring in every of your favorite dishes. The mixture of the two ingredients is in fact very accurate as a way to eliminate itching on your skin. How to make itchy ointments from these ingredients is very easy. Just mix a few spoonfuls of cooking oil then add enough salt and stir until evenly mixed. After that, apply to the itchy skin. Let stand for a while until your itching decreases before rinsing with water. Perform this itching treatment regularly until the itching is completely gone.

Salam Leaf Collision
 Well, if you plant a greeting tree at home as a kitchen spice that is easily available when you need it for cooking, use this leaf as a way to relieve itching on the head and skin in other parts of your body. You don't need to bother using this bay leaf. Just pick a few bay leaves, then wash them thoroughly. Mash until the bay leaves are smooth before applying it to your itchy skin. If necessary, cover it with gauze that is glued with tape so that the content in the bay leaf is absorbed perfectly in your itchy skin.

Coconut Oil and Biduri Leaves 
One way to eliminate allergic itching that is usually suffered due to excessive cold or dust is to use biduri leaves smeared with coconut oil. The leaves that have been smeared with coconut oil are then heated on the fire but do not burn. When you feel it has warmed up, lift it and then attach the warm biduri leaves to your itchy skin. Do this several times until the itching disappears

May be useful

Definition and Classification of Accounts in Accounting

classification of accounts in accounting

An account is a place to record financial transactions that affect the balance of assets, debt and capital.

The account is divided into two, namely:

    real account and nominal account. Real accounts are the types of accounts recorded on the balance sheet, such as assets, debt and capital.
    A nominal account is the account recorded in the profit / loss statement, such as income and expenses.

 Treasure account

Assets or assets are economic resources owned by the company to carry out business activities. Assets can be distinguished as follows:

    Current assets are assets that have a high level of liquidity and a service life of less than one year. For example cash, securities, trade receivables, notes receivable, inventories, equipment, and prepaid expenses.
    Fixed assets, are tangible assets and have an economic life of more than one year. For example land, equipment, buildings, machinery and transportation equipment.
    Intangible assets are assets that cannot be seen clearly but have economic value. For example, patents, copyrights, brands, franchises, and goodwill.
    Long-term investment is the company's assets in the form of securities. For example stocks and deposits.

Debt Account

Debt or liability is the cost incurred to finance the company's business activities. And the debt is divided into two, namely:

    Current liabilities,
    Long-term debt

Current debt is an obligation that must be paid by the company in less than one year. For example notes payable, trade payables, accrued expenses, and income received in advance.

Long-term debt, is an obligation that must be paid by the company in a period of more than one year. For example, bank debt, mortgages, and bonds.


Capital account

Capital is the property of the owner of a portion of the company's assets.


Income account

Revenue is the result obtained by the company for its business activities. Revenue is divided into two, namely:

    operating revenues
    non-business income.
Operating income is income derived from business activities. And non-business income is income derived from activities outside of business. For example, interest income, rent and commission.

Load account

Expenses are costs incurred by the company for running business activities. Expenses are also divided into two, namely:

     operating expenses
     expenses outside of business.

Operating expenses are costs incurred as a result of conducting business activities. if the out-of-business costs are costs incurred by the company because of activities outside the business. For example interest expense and rent.

Understanding And Example Of Income Statement

          The income statement is a report that is part of a financial report that contains information about the results of the company's operations, both income and expenses for a certain period.
its existence This profit and loss report is quite important, because this report can be used as a tool to predict future cash flows, many users of financial statements who use this income statement to predict future cash flows, such as investors and creditors. investors and creditors need to predict the company's future cash flows before they inject their funds into the company, of course investors and creditors do not want to inject funds into companies that they value cash flow or poor performance and carry too much risk. when the company experiences a consistent increase in income, although not significant but consistent from year to year, it can be used as a reference by investors and creditors to find out the condition of the company.

 The profit / loss calculation report needs to be arranged systematically and logically. In compiling the company's profit / loss the basis is:

Income / Revenue / Sales

That is the flow of cash receipts or other assets received as a result of the sale of goods / services.

    Cost

That is the cost of goods sold and other expenses in order to earn income.

    Profit and loss

namely the difference between the income received by the company and the costs incurred. If the income is large, the company will make a profit.

Form of Income Statement

1. Single Step
Where is the preparation of profit and loss by taking the total group of accounts in the income statement

2. Multiple Step
That is by classifying estimates of profit and loss according to the part reported in full.

The cause of his absence Gusdur

Who is the Dusdur ?....

                Abdurahman Wahid (Gus Dur) is the first of six children born in Jombang Denanyar, East Java on August 4, 1940. Gus Dur is genetically descended from "blue blood". His father, K.H. Wahid Hasyim is the son of K.H. Hasyim Asy'ari, founder of the biggest Jam'iytah Nahdlatul Ulama (NU) Islamic organization in Indonesia and founder of the Tebu Ireng Jombang Islamic Boarding School. His mother, Mrs. Hj. Sholehah is the daughter of the founder of Pesantren Denanyar Jombang, K.H. Bisri Syamsuri. His maternal grandfather was also a NU figure, who became Rais' Aam PBNU after K.H. Abdul Wahab Hasbullah. Thus Gus Dur was the grandson of two NU scholars at the same time, and two Indonesian figures. During his reign, of course there were many advantages and disadvantages of Abdurrahman Wahid's leadership during his tenure as president of the Republic of Indonesia.

            K. Abdurrahman Wahid or Gus Dur is the chairman of the Nahdlatul ulama and the establishment of the Awakening Nation (PKB) party. Abdurrahman Wahid was elected president of B.J. Habibie, who was rejected by the MPR's accountability report on 19 October 1999. K.H. Abdurrahman Wahid became the fourth president of Indonesia after being elected by the People's Consultative Assembly (MPR) in 1999. He was assisted by megawati Sukarnoputri as vice president. President K.H. Abdurrahman Wahid formed his first cabinet, national unity cabinet, at the beginning of November 1999 and reshuffled it in August 2000. During the leadership of K.H. Abdurrahman Wahid, the condition of the Indonesian people remains volatile. Economic difficulties are expanding. In 2001 and 2002, the price of fuel (fuel) increased. Interethnic and interfaith riots continue. The riots were interfaith riots in Poso (Central Sulawesi), Lombok, and Maluku as well as interethnic riots involving Dayak ethnic Madurese in Sampit (Central Kalimantan). In addition, bomb attacks also occurred in several places in Indonesia. For example, a bomb in the Philippines sub-district, Jakarta (August 1, 2000). Bomb of the Malaysian embassy, ​​Jakarta (August 27, 2000), bomb at the Jakarta Stock Exchange building, (September 13, 2000), Christmas Eve bombs in several cities in Indonesia (December 24, 2000). During his leadership, K.H. Abdurrahman Wahid tried to encourage pluralism and openness. He decided that irian Jaya would be renamed Papua, but did not think of letting him be independent. In 2000, K.H. Abdurrahman Wahid issued a policy concerning the separation of POLISI from ABRI. K.H. Abdurrahman Wahid is a president who cannot be separated from controversy. The controversial statement was a review to the MPR to cancel the MPRS Tap No. XXV / MPRS / 1966 concerning violations of the teachings of Marxism and Communism. Besides, K.H. Abdurrahman Wahid also proposed holding bilateral cooperation with Israel. The effort invited widespread reaction demanding that he step down as president. In addition, invited the threat of resignation from the minister of law and legislation, prof. Yusril Ihza mahendra. At the first general assembly of the MPR in August 2000, president K.H. Abdurrahman Wahid gave his accountability report. On January 29, 2001, thousands of demonstrators stormed the MPR and asked President K.H. Adurrahman Wahid to resign with the involvement in the corruption scandal (Bruneigate and Buloggate). The buloggate case caused the House of Representatives to issue a strong reprimand to President K.H Abdurrahman Wahid in the form of a memorandum. The House of Representatives asks President K.H. Abdurrahman Wahid to return to work according to the mandated GBHN.

Weakness and Strengths of the Leadership of President Gus Dur in Indonesia 1. In Politics a. Strengths:
1) Forming National Unity Cabinet
2) Frequent overseas travel with the aim of cooperating with other countries, attracting investment, receiving awards, medical treatment, as well as attending various world forums such as the world economic forum or G-77 country meeting.
3) Foreign Policy that is Free Active With overseas visits is actually a waste, but this is done to raise the image of the State of Indonesia. As a result of Pak Soeharto's regime, Indonesia's image is known as a totalitarian country with a low level of democratization. To overcome this, President Gus Dur made a visit to the countries that are members of ASEAN, Africa, Europe, to the Americas. Because of this visit, free political politics is active. President Gus Dur's frequent visits to foreign countries turned out to have received a positive response from the world, even opening up opportunities for cooperation (especially cooperation in trade).
4) Democratic Political Climate Everyone knows that during the Gus Dur period a democratic atmosphere began to materialize. This can be seen with disturbing actions, namely:
5) Elimination of regulations that harm minorities.
6) Dissolution of non-effective state institutions (information and social department) hengga "intention" Gusdur opens diplomatic relations with Israel.
7) The tendency of Gusdur thinking that respects individual freedom and diversity (the basis of democracy) and reformers.
8) During the time of Abdurrahman Wahid there was a drastic change in the field of media openness. Abdurrahman liquidated the information department, so that the mass media were more free to carry out their activities.
9) Gus Dur was famous for his pluralism. At the time the Chinese minority group received greater recognition, such as in handling population documents and determining Chinese New Year as a national holiday.
10) Unfortunately, the system and pattern of the Gus Dur government did not go well. There is no unnecessary political uproar, so political stability is not maintained.
11) Poor political stability causes economic stability to limp

b. Weaknesses: 
1) President Abdurahman Wahid often made statements to the media that often heated up the political climate of the country. This caused a shock to the domestic political situation. One of them is the matter of reshuffle cabinets or the urge to retreat against a number of ministers.
2) Low level of popularity Gusdur
3) People are less enthusiastic about the style of Gusdur government.
4) With some controversial decisions making gusdur not a populist figure. Some people consider Gus Dur to be a national figure recognized by his brilliance. As the main figure among Nahdiyin (the basis of the religious mass of the Nahdatul Ulama organization), Gus Dur was indeed respected by his leadership. But, as a statesman who must be wise in making policies, Gus Dur is doubtful about his ability.
5) Not Having a Strong Political Base in Parliament (MPR / DPR)
6) Gus Dur was not a figure of the party that won the election. The party that carried it at the time (PKB), did not have the most votes.
7) The chosen process of Gus Dur is unique. The results of the political lobbies finally made Gus Dur elected as president. As a result, in the government cabinet formed by Gus Dur, he was "forced" to embrace all parties without seeing the same platform (vision / mission) with him.
8) With the outspoken style of Gus Dur, many parties who initially showed support, gradually pulled their support. Sympathy turns into antipathy. At its peak, Gus Dur was overthrown by the MPR and "forced" out of the State Palace with only shorts and a singlet shirt.

2. In Economics a. Advantages:
1) Give the widest possible freedom to every tribe, especially Chinese, who in fact are mostly involved in the economy in the broadest possible way.
2) Dare to behave and be firm in economic sectors

b. Weaknesses:
1) Physical limitations so that his performance in leading this country is less than the maximum impact on the economic field.
2) Frequent travel abroad so that it is considered to waste the state budget.

 3. In the Social Field a. Advantages:
 Can create harmony between religious and inter-ethnic groups in Indonesia.

b. Weaknesses:
are many unemployed people in Indonesia around 13.7 million unemployed. 4. In the field of culture a. Pros: To overcome the problem of disintegration and inter-religious conflict, Gus Dur gave freedom in community and religious life. This right is evidenced by several presidential decrees issued, namely:
1) Presidential Decree No.6 of 2000 concerning the Restoration of Civil Rights of Confucians. Chinese ethnicity which was restricted during the New Order, with the existence of Keppres No.6, can have freedom in adhering to religion or holding its culture openly, for example the lion dance performance.
2) Establish the Chinese New Year (IMLEK) as a religious holiday, so that it becomes a national holiday.
b. Weaknesses:
 Inter-ethnic riots continue. Especially dangerous riots were killings between Muslims and Christians in Maluku which killed more than a thousand people throughout 1999. 5. In the field of Defense and Security a. Pros:
1) In March 2000, the Gus Dur government began negotiating with the Free Aceh Movement (GAM). Two months later, the government signed a memorandum of understanding with GAM until the beginning of 2001, when the two signatories would violate the agreement. Gus Dur also proposed that TAP MPRS No. XXIX / MPR / 1966 which prohibits Marxism-Leninism from being revoked.
2) Gus Dur gave Aceh a referendum. But this referendum determines autonomy and not independence like the East Timor referendum. Abdurrahman also wanted to adopt a softer approach to Aceh by reducing the number of military personnel in the country of the Veranda of Mecca. On 30 December 1999, Abdurrahman visited Jayapura in the province of Irian Jaya. During his visit, Abdurrahman Wahid succeeded in convincing Papuan leaders that he encouraged the use of the name Papua.
b. Weaknesses:
As a result of the restructuring of government institutions causing unstable political conditions or frequent conflicts between parties and even internal party conflicts.

 3) Culture and Social Affairs To overcome the problem of disintegration and conflict between religious believers, Gus Dur gave freedom in social and religious life. This right is evidenced by several presidential decisions issued, namely:
 a) Presidential Decree No. 6 of 2000 concerning the Restoration of Civil Rights of Confucians. Chinese ethnicity was restricted during the New Order, with Presidential Decree No. 6 can have freedom in adhering to religion or holding their culture openly such as the Lion Dance performance. b) Establish the Chinese New Year (IMLEK) as a religious holiday, so that it becomes a national holiday. In addition to the above reforms, Gus Dur also issued various policies which were considered controversial with the MPR and the DPR, which were considered to be self-directed, without obeying the constitutional rules, but were resolved themselves based on the opinions of their close relatives, not according to the rules of the state constitution. Policies that cause controversy from various groups are: 
1) Removal of National Police Chief Roesmanhadi who is considered the New Order.
2) The removal of the Head of the Office of the Minister of Defense, Maj. Gen. TNI Sudradjat, who was motivated by a statement that the President was not a High Commander.
3) The removal of Wiranto as Menkopolkam, which was motivated by a relationship that was not harmonious with Gus Dur.
4) Issue an announcement about the minister of the National Development Cabinet who was involved in KKN so that it affected the cabinet's performance to decline.
5) Abdurrahman agreed that the name Irian Jaya would change to Papua and allow the raising of the Morning Star flag.

    The peak of the fall of Gus Dur from the presidency was marked by the Brunei Gate Scandal and the Bulog Gate which caused him to be involved in corruption cases, so on 1 February 2006 the DPR-RI issued the first memorandum while the second memorandum was issued on 30 Aril 2001. Gus Dur responded to the memorandum by issuing a decree or commonly referred to as the Presidential Decree which contained, among others:
1) Freezing the MPR / DPR-RI
2) Returning sovereignty in the hands of the people and taking action and preparing the body needed for the election within one year.
3) Dissolving the Golkar Party because it is considered a new order inheritance In reality, the Decree cannot be implemented because it is considered contrary to the constitution and does not have legal power, the MPR immediately convenes a Special Session on July 23, 2001 and Megawati Soekarnoputri is elected President of Republic of Indonesia replacing Gus Dur based on MPR Decree No. 3 of 2001 with his representative Hamzah Haz. [3] Establishment of the National Economic Council (DEN) The formation of the DEN is intended to improve the Indonesian economy which has not recovered from a prolonged crisis. The DEN Chair is Prof. Emil Salim with his deputy Subiyakto Cakrawerdaya, Secretary Dr. Sri Mulyani Indrawati. Members of the DEN are Anggito Abimanyu, Sri Ningsih, and Bambang Subianto. When the relationship between President K.H. Abdurrahman Wahid and the Central Axis were not harmonious, the DPR issued Memoranda I and II to drop him from the presidency. As a backlash, the president issued a declaration on May 28, 2001 and answered Memorandum II with an answer read by Susilo Bambang Yudhoyono, Coordinating Minister for Political, Social and Security Affairs (Menko Polsoskam) on May 29, 2001, which included freezing the MPR and DPR institutions. End of office of President K.H. Abdurrahman Wahid occurred during the Plenary Session of the MPR on July 21, 2001. The meeting was considered as a special session of the MPR. The decisions taken by the special session are as follows: 1. President K.H. Abdurrahman Wahid was officially dismissed as president based on MPR Decree No. II of 2001. 2. MPR issued Decree of the People's Consultative Assembly No. III in 2001 to establish and appoint Vice President Dyah Permata Megawati Setyawati Soekarnoputri as the fifth president of the Republic of Indonesia.

Bad Debt Journal

                                                Uncollectible Account Expense/Bad Debt
Uncollectible Receivables:

Uncollectible receivables arise because of the risk of receivables that cannot be paid by the debtor of the company for various reasons, such as bankruptcy, bankruptcy, major force, customer characteristics, etc. The more accounts receivable given, the more the amount of receivables will not be paid.

There are two methods for treating this Bad Debt:

Direct Method:

Methods that use the method of direct removal of receivables that are truly known will not be paid.

Illustration:

November 30, 2017 The company's trade receivables CV.123 amounted to Rp. 10,000,000 will not be billed because of bankruptcy.

Journal:

D: Uncollectible Receivable Expenses Rp. 10,000,000
K: Trade Receivables Rp. 10,000,000

Upon CV.123 Trade Receivables which had been deleted on November 30, suddenly on December 5, the payment of receivables from CV. 123 worth 10,000,000 was received again.

Then the Journal:

D: Trade Receivables CV.123 Rp. 10,000,000
K: Uncollectible Receivable Expenses Rp. 10,000,000

D: Cash Rp. 10,000,000, -
K: Trade Receivables-CV.123 Rp. 10,000,000


Allowance Method:

       The method that uses indirect removal method is the method of allowance in the calculation of accounts that cannot be collected. There are two basic calculations for the allowance for uncollectible accounts, which consist of:


    percentage of Trade Receivables,
     percentage of Credit Sales


To calculate the amount of allowance for Uncollectible Accounts from the percentage of total Credit Sales obtained by the company in one accounting year.


Illustration:

The company determines the amount of Allowance for Uncollectible Receivables is 5% of Sales Credit. As for the results of Sales Loans obtained during 2017 are Rp. 20,000,000

Then the Allowance for Uncollectible Accounts = 5% x Rp. 20,000,000 = Rp. 1,000,000


Journal:

D: Uncollectible Receivable Expenses Rp. 1,000,000
K: Allowance for Uncollectible Accounts Rp. 1,000,000


However, there are trade receivables from CV.123 amounting to Rp. 20,000,000 - obviously no longer be billed, then made:


Journal:

D: Allowance for Uncollectible Receivables Rp.20,000,000
K: Trade Receivables-CV.123 Rp. 20,000,000


When in the future there was a good will from CV.123 to repay the trade debt worth 10,000,000 which was deleted, then made:


Journal:

D: Trade Receivables CV.123 Rp.10,000,000
K: Allowance for Uncollectible Receivables Rp.10,000,000

CV.123 actually pays the Trade Debt then it is made:

Journal:

D: Rp.10,000,000 cash
K: Trade Receivables-CV.123 Rp. 10,000,000

Determining Credit Debit in General Journal

The term credit debit is a characteristic of double entry accounting systems, surely friends have experienced confusion in determining debit and credit when going to do journal entries. In this paper, I will discuss how to easily determine credit debit.


          Definition of Credit Debit
    Debit is accounting when a condition occurs where assets and costs experience an increase (increase), or when the liability (debt / liability) and equity (capital) decrease (decrease). In accounting, the debit is on the left side.
    Credit is accounting records when conditions occur where liability and equity have increased (increased), or assets and costs have decreased (decreased). Credit is the opposite of debit, and is on the right side.

Easy Ways to Determine Credit Debits
To determine debit and credit easily, we must first understand the following two things:

Group or Account Classification

    Assets
    Liabilities
    Owner's Equity
    Income
    Expenses

Account groups 1, 2 and 3 are the accounts contained in the balance sheet financial statements. Whereas, accounts groups 4 and 5 are groups of accounts contained in the income statement financial
 statements.

Opposite Account

That will be the opponent of a transaction, where each transaction will affect at least 2 accounts. For example, on a machine purchase transaction on credit, the affected account is the machine (fixed assets), while the opponent is a business loan (buying on credit).

For groups of accounts in the balance sheet, the rules for determining debit and credit are as follows:

The account group that is to the left (assets), is recorded on the debit side if it is increased and the opponent's account is recorded as credit; and the account group that is on the right (liabilities and owner's equity), recorded credit if it increases and the opponent's account is recorded as a debit.

Example:

    Buying raw materials. Equipment. Equipment. Vehicles in cash. raw materials. Equipment. Equipment. vehicles are assets, if added, it is recorded in the debit position while the opposite account, namely cash is recorded as credit.
    Add capital deposits. The capital deposit is the owner of the equity, if it is increased then the credit is recorded, while the opponent's account, which is cash is recorded as debit.

For groups of accounts in the balance sheet, the rules for determining debit and credit are as follows:

The existing account group on the left (expenses), is recorded on the debit side if it is increased and the opponent's account is recorded as credit; and the account group that is on the right (income), recorded credit if it increases and the opponent's account is recorded as a debit.


Example:

    Paying employee salaries. Employee salaries include expenses, if the increase is recorded debit, while the opponent is recorded credit.

Conclusion

To determine credit debit easily, we must think logically and understand the classification of the account and the account of the opponent from a transaction.

Assets and Expenses are recorded as debit if they increase, while Liabilities, Owner's Equity and Income are recorded as credit if added.

Definition of Positive and Negative Fiscal Corrections

Positive Fiscal Correction

Positive Fiscal Correction is a correction or adjustment that will result in an increase in taxable profits which will ultimately make the Corporate Income Tax also increase.

Positive fiscal correction includes:

    Costs that are not directly related to the company's business activities to obtain, collect, and maintain income
    Costs that are not permitted as deductions from PFM
    Less recognized costs, such as depreciation, amortization, and deferred fees according to TAX MANDATOR are higher
    Costs derived from income that is not a tax object
    Costs derived from income that has been subject to Final Income Tax

Negative Fiscal Correction

is a correction or adjustment that will result in a decrease in taxable profit that makes the corporate income tax payable will also decrease. Negative fiscal corrections include:

    Higher costs are recognized, such as lower depreciation according to WP, amortization difference, and deferred costs of recognition
    Income derived from income that is not a tax object
    Income earned from income that has been subject to Final Income Tax

Fiscal Correction Difference

There is a difference in the treatment of the determination of income and costs according to Taxation with the Financial Accounting Standards as a result of the difference between temporary and temporary differences; accounting treatment for these differences needs to be reconciled between commercial financial statements

with fiscal financial statements; and the effect of these differences on the financial statements is on the amount of tax payable and the amount of operating income.

Fixed Difference

For companies:

All income is income that will add taxable income, and all expenses are expenses that will reduce taxable income. But in taxation

Not all income is an increase in taxable income, because there are several types of income that are not taxing profit enhancing factors because the income has been taxed final, and not all expenses are deducted by taxable income because there are several types of expenditure that are not is part of the company's activities (donations, entertaint or bribes without a normative list). In Taxation Accounting, this difference is called the Permanent Difference.

Fixed Differences According to the Standards of Financial Accounting and Fiscal
   Bank Interest Income, Non-business income that has been deducted by final income  Dividend income, non-business income Enter the exclusion of tax objects
    Donation Fee or Prize in the Culture (listed in the income statement) Does not reduce income
    Profits from investing in shares on the Indonesia Stock Exchange, Non-business income No income added
    Income from donations or grants Extraordinary income Does not increase income
    Employee benefits in kind, income (for employees) and costs (for employers) Does not reduce income
    Entertainment fees or bribes can be included as a cost as a deductible expense if there is a nominative list, and vice versa.
    Fees for fines and interest taxes Income deduction Non deductible expense

Easy Way to Calculate Cost of Goods Sold

what is the cost of goods sold?

Cost of Goods Sold is the cost of goods produced and sold, including raw material costs, purchase costs. Direct labor, and overhead costs. Do not include periods (operations) costs such as sales, advertising or electricity. Water and development.

the definition of HPP is all costs incurred to obtain goods to be resold.

By calculating the HPP, the Company can decide the price of the item to be sold


Small Illustration:

Ardi bought 1 unit of Cellphone in an online store worth 2,000,000 and was charged shipping rates and an administration fee of 300,000. The cellphone will be resold by Ardi by earning 200,000 profits.


What is the price of the Cellphone that Ardi bought?

and how much Ardi determines the price of the Cellphone that will be sold to get a profit of 200,000?

 If Ardi sells the Cellphone at a price of 2,200,000. Ardi suffered a loss of 100,000

because the price of the actual Handphone bought by Ardi at the Online store is worth 2,300,000


From the Small illustration above, Ardi only calculates the price of the item, without calculating the acquisition price or cost of goods sold.


            The cost of goods sold will be a report on the profit and loss of each operating cost and also the cost of sales. Cost of Goods Sold is usually only experienced by trading companies that have the purpose of trading merchandise. While each sale of merchandise must have a purchase value that has been sold. Several ways on how to calculate HPP, including:

1. Initial Inventory of Merchandise

The initial availability of merchandise available at the beginning of the period or the current accounting year. The balance of the initial inventory of merchandise is in the current account balance or the company's initial balance sheet or the previous year's balance sheet.

2. End Inventory of Merchandise

The final inventory of merchandise becomes a merchandise inventory available at the end of the period or the end of the current financial year. This inventory balance can usually be found in the company adjustment data at the end of the period.

3. Net Purchases

Net purchases are all purchases of merchandise carried out by the company, either purchasing merchandise in cash or purchasing goods on credit, plus the cost of transporting the purchase and deducting the purchase discount and the purchase returns that occur.

How to Calculate Cost of Goods Sold

     in calculating Cost of Goods Sold including transportation costs, purchase returns, purchase discounts, and so forth. If there are no transportation costs, purchase returns, purchase discounts, etc., the Cost of Goods Sold can still be calculated.


Following are the Formulas for calculating Cost of Goods Sold:


HPP = Goods available for sale - End inventory


Information :

    Available for sale items = (Initial Merchandise Inventory + Net purchase.)
    Clean supervision = (Purchase + purchase costs) - (Purchase Returns + Purchase Pieces)

Another way to calculate Cost of Goods Sold:

1. initial merchandise inventory (+)

2. purchase of merchandise (+)

3. purchase load (+)

4. purchase returns and price reductions (-)

5. purchase discount (-)

6. final merchandise inventory (-)


Example of Cost of Goods Sold


UD. JAYA, Surabaya as of December 31, 2017.

* Inventory of merchandise (initial) worth Rp. 25,000,000

* Purchases worth IDR 15,000,000

* Purchase returns worth IDR 3,000,000

* IDR 1,000,000 purchase discount

* Transportation cost of Rp 2,000,000


On December 31, when doing Stock Check, it was known that the remaining inventory of merchandise was worth Rp. 7,000,000


Calculate UDP UD. JAYA:

Merchandise inventory (initial) Rp. 25,000,000 (+)

Purchase IDR 15,000,000 (+)

Purchase return of IDR 3,000,000 (-)

Rp 1,000,000 (-) purchase discount

Transportation fee of Rp 2,000,000 (+)

Merchandise inventory (end) Rp. 7,000,000 (-)


Cost of Goods Sold Rp.31,000,000


With the cost of goods sold, it can be an accurate financial report and can be accounted for.

Differences in Periodic and Perpetual Methods

Periodic Method

           Periodic methods or also called physical methods, if there is an activity to purchase goods for resale, the journal is to debit the purchase account and make cash credit (if paid in cash) and trade debt (if paid for credit).

In the event of a sales activity, the journal is to debit the accounts receivable or cash account and to credit the sales account. To identify the ending inventory, it is necessary to do an inventory or stock taking at the end of the period.


 Perpetual method

           The perpetual method system is known as the book method. This perpetual method has a system that records every inventory that comes out and goes into a notebook. Each type of item is entered into an inventory card system, and in the bookkeeping record using an inventory auxiliary account. Records of details in the helper can be monitored through the control of inventory accounts in goods into large notebooks. The account used for inventory recording activities consists of several columns that can be used to record purchasing activities, sales activities and inventory balances. All changes to inventory are accompanied by recording activities in the inventory account so that inventory balances can be controlled and known at any time by looking at the column on the balance in the inventory account. Each column needs to be broken down again in order to quantity and quality of the income price. The use of the perpetual method will simplify the balance sheet and income statement in the short term. This is because there is no need to procure physical calculations to determine the amount of final inventory. Common features of this perpetual system are:

    On the purchase of goods recorded by compiled in a notebook by debiting the inventory account.
    At cost of goods sold is calculated every time a sales transaction and arranged through a notebook by debiting inventory through a HPP account.
    Inventory in the form of a control account that is equipped with an auxiliary book through inventory containing the composition of records in each type of inventory. The inventory logbook states the quantity and price of income for each type of item contained in the inventory

The most prominent differences between the 2 methods are:

•     In the periodic method there is no trading account inventory account and cost of goods sold.

•     In the Perpetual method there is no Purchase Account and Purchase Return Account,

accounting cycle of a trading company

           The accounting cycle is to make a company's financial statements for a certain period. In general, finance starts from transactions up to making company financial statements followed by financial journals.

Accounting Companies are companies that buy goods from suppliers and sell goods to consumers without changing the form of goods. Examples are shops and supermarkets. The second activity is an effort to buy daily necessities from and resell to consumers.

The accounting cycle of a company is no different from a service company. Both service companies and companies, all transactions must be recorded in journals and then periodically recorded into accounts in ledgers.

General Journal Transaction Identification

identification of transactions that occur in the company and account account. Transaction transactions are sales transactions. As a seller you have handed over official items and have earned money through payment from the buyer. Then we can identify such transactions as online sales transactions.

A special ledger or commonly referred to as a subsidiary ledger.

A ledger is part of a general ledger that aims to further detail data in one account. Recording of certain accounts (account account and debt account) is then used.

Post to ledger

Large book posts are moving data from general journals into ledgers. Apart from general journals, book data information for companies also comes from special journals. In this case it is called a big book post

Report on Cost of Goods Sold

If the company programs a continuous recording, the price automatically determines the price that applies when the transaction, when making a sales journal while recording the cost of goods sold. the calculation of the HPP will be considered as a component of the income statement that will be presented in the financial statements.

Creating a Balance Sheet (Trial Balance)

            The information used to make the balance sheet is derived from the general ledger, which is every final balance in each account. Debit and credit positions must be balanced if they are not balanced, meaning there are errors when recording from the ledger


Adjusting journal entry

            Adjusting journal adjustments is the result of transactions that affect a number of company accounts and sometimes the presence of a new account. Examples of transactions that occur in a trading company are usually store rentals that are due, costs that still have to be paid. Depreciation of company inventory.


After Adjustment Balance Sheet

            The next stage is the adjustment of the trial balance with an adjustment journal that produces a balance sheet after adjusting. Preparing a Financial Report The creation of a financial report is made with the aim of facilitating the search for information about the company's financial position such as the state of assets, debt, and company capital. The information used in the financial statements comes from the balance sheet after adjusting.

Create a Cover Journal

           After the financial report is complete, the next step is to make a closing journal of the accounts contained in the income statement, namely income and cost accounts. Balance Sheet After Closure This stage is an adjustment between the trial balance and the closing journal. Why does it need to be adjusted? ... Because it is to record back accounts that have changed both balance and account.

Reversing Journal

         In certain conditions there is no need to make a reversing journal because the reversing journal is made only for certain accounts. For example, for income transactions received in advance, where at the time of sale is recorded as income or for transactions paid in advance (accounts receivable).

That is the stage of the trading company accounting cycle

Service Company Accounting Cycle

Service Company Accounting Cycle is not much different from trading company accounting, but what distinguishes it is the absence of special journals and inventory auxiliary books, in accounting services firms.

below Example illustration of the accounting cycle of a Service company:

The accounting stage is the procedure for recording transactions so that they become financial statements. This is called the term as an accounting cycle. The accounting cycle can be said in the order of each transaction process event which is then analyzed so that it results in the formation of a financial report.


there are three stages in the accounting cycle:

1. Recording Phase

2. Sumarizing Phase

3. Reporting phase

     RECORDING STAGE

Service company transactions are initial information that must be recorded and processed as a basis for making financial statements. the steps taken in the company's recording stage include:

    Preparing document sources / proof of transactions Proof of transactions comes from checks, notes, invoices, memos, and receipts that are received every time a transaction or event occurs in the company.
    From the source of the transaction, then an analysis is done to the General Journal.
    After the analysis to the General Journal is complete, then it is posted into the ledger.

The process of moving from journal to ledger is called "Posting"

In the ledger, accounts are grouped according to their class. As:

     Balance sheet account or real account: that is the account reported on the balance sheet for a certain period. Balance sheet accounts include: Assets (Assets). Debt, capital and prive (liabilities).
     profit or loss account or Nominal Account: that is the account which is used as the basis for the calculation of the income statement. For example income and expenses.

STAGE OF EXTENSION

After the recording phase above has been completed, the next step is the pengikhtisaran stage. The order of the pengikhtisaran stage is as follows:


    Prepare a trial balance. The balance sheet data comes from the balance of the general ledger. This balance sheet is made as a first step to compile a working sheet (Work Sheet)
    Adjusting entry. Sometimes when a company records it, there are accounts that have not been recorded. This is where the recording is done to find out the real account balance or balance sheet account and profit and loss account actually.
    Working paper or Balance Sheet is a tool to make financial statements of transactions that occur within the company during an accounting period. Because it functions to know the development of the company, the working paper contains all the reports that occur including: Balance of account, AJP, NSD, Profit and Loss and Balance Sheet.
     After completing the working paper, the next step is to make a closing journal. This closing journal is where to cover nominal, prive, and profit-loss accounts so as not to recalculate transactions in the next period.
     The balance sheet after closing, the purpose of which is to determine whether the account in the ledger has been balanced to start activities in a certain period, this step relates to a reversal of a particular adjustment paragraph (Reversing Journal)

    REPORTING STAGE

The last is the reporting phase. This stage is the last in the accounting process. As for what is included in this reporting phase are: Financial Reports.

The final result of the accounting process is the Financial Report.

The financial statements have elements, namely:

     Income statement
     Statement of changes in capital
    Balance sheet

Usually companies know the development and performance of the company seen from their financial statements. The main objective of parties in need of accounting is as a basis for consideration for making economic decisions in a company.


The contents of the financial statements include:


1. Income Statement

The income statement contains all nominal accounts, namely income and expenses. From the calculation between the income and the expense of the account obtained the company's profit or loss. Nominal accounts are usually called temporary accounts.


2. Capital Change Report

The report on changes in capital has elements, namely initial capital, residual profit or loss of the company, prive, and the company's final capital, affecting the position of capital.


3. Balance Sheet

A balance sheet is a report that contains the position of assets, debt, and capital of the company at a certain time. The balance sheet contains real corporate accounts.