Transaksi perusahaan dagang yang sering terjadi dibagi menjadi empat, yaitu pembelian, pengeluaran kas, penjualan, dan penerimaan kas.

a. Pembelian

Transaksi pembelian hanya meliputi pembelian barang dagangan, yaitu barang yang akan dijual kembali kepada pelanggan. Transaksi pembelian ini dipengaruhi oleh hal-hal berikut.

1) Beban Angkut Pembelian

Beban angkut pembelian akan menambah nilai pembelian. Pencatatan pengeluaran untuk beban angkut bergantung pada syarat penyerahan barang yang telah disepakati. Syarat penyerahan barang yang biasa digunakan, di antaranya FOB shipping point dan FOB destination point.

a) Free on Board Shipping Point/FOB Shipping Point

Berdasarkan syarat ini, pihak pembeli menanggung biaya angkut pengiriman barang dari gudang penjual sampai ke gudang pembeli.

b) Free on Board Destination Point/FOB Destination Point

Berdasarkan syarat ini, pihak penjual menanggung beban angkut pengiriman barang dari gudang penjual sampai ke gudang pembeli.

2) Potongan Tunai Pembelian

Potongan tunai pembelian akan mengurangi jumlah pembe lian. Perusahaan akan mendapatkan potongan tunai pembelian pada saat membeli barang dagangan atau barang lainnya secara tunai atau membayar utang dagang sesuai dengan syarat pembayaran yang telah disepakati.

Misalnya, syarat pembayarannya 3/10, n/60. Angka 3 menunjukkan besarnya potongan (dalam persen), 10 menunjukkan lamanya waktu pembayaran yang mendapatkan potongan sejak tanggal terjadinya transaksi, dan n/60 menunjukkan jangka waktu pelunasan. Dengan demikian, syarat 3/10, n/60 berarti akan mendapat potongan sebesar 3%, jika pembayaran dilakukan dalam jangka waktu 10 hari atau kurang dari 10 hari sejak terjadinya transaksi dan jangka waktu pelunasannya selama 60 hari.

3) Retur Pembelian dan Pengurangan Harga

Retur pembelian dan pengurangan harga akan mengurangi nilai pembelian barang dagangan. Transaksi retur pembelian dan pengurangan harga terjadi pada saat barang yang dipesan tidak sesuai dengan pesanan. Jika ada barang yang tidak sesuai dengan

pesanan atau rusak, perusahaan yang membeli dapat mengembalikan barang tersebut kepada penjual. Selanjutnya, transaksi tersebut dicatat dalam akun retur pembelian dan pengurangan harga.

b. Pengeluaran Kas

Jika waktu pembayaran sudah jatuh tempo, perusahaan harus mengeluarkan sejumlah kas untuk melunasi utang tersebut. Selain itu, perusahaan juga akan mengeluarkan sejumlah kas untuk membeli barang dagangan dan membeli barang atau jasa lain secara tunai.

c. Penjualan

Transaksi penjualan hanya meliputi penjualan barang dagangan. Transaksi penjualan ini dipengaruhi oleh hal-hal berikut.

1) Potongan Tunai Penjualan

Potongan tunai penjualan akan mengurangi jumlah penjualan. Perusahaan akan memberikan potongan tunai penjualan pada saat menjual barang dagangan secara tunai dengan syarat-syarat tertentu atau menerima pelunasan piutang dagang sesuai dengan syarat pembayaran yang telah disepakati.

2) Retur Penjualan dan Pengurangan Harga

Retur penjualan dan pengurangan harga akan mengurangi nilai penjualan. Pengiriman barang dagangan tidak selamanya berjalan dengan baik. Barang dagangan bisa saja mengalami kerusakan dalam perjalanan atau tidak sesuai dengan yang di pesan sehingga mungkin saja pembeli mengembalikan barang yang rusak tersebut dan perusahaan harus menerimanya.

d. Penerimaan Kas

Perusahaan akan menerima sejumlah kas pada saat pelanggan membayar utangnya kepada perusahaan dan menjual barang dagangan atau barang lainnya secara tunai. Perusahaan juga akan menerima kas dari kegiatan lain di luar usaha pokok perusahaan. Misalnya, penerimaan kas dari pendapatan bunga.

Soe Hok Gie is a person of Chinese descent who was born on December 17, 1942. A son of the couple Soe Lie Pit-a novelist-with Nio Hoe An. Soe Hok Gie is the fourth of five children of the family Soe Lie Piet aka Salam Sutrawan, Soe Hok Gie is the younger sister of Soe Hok Djie which is also known as Arief Budiman. Since still in school, and Soe Hok Gie Soe Hok Djin is frequently visited public libraries and some libraries on sidewalks in Jakarta.

Since still in school, and Soe Hok Gie Soe Hok Djin is frequently visited public libraries and some libraries on sidewalks in Jakarta. According to one researcher, since I was elementary school (SD), Soe Hok Gie even read the works of serious literature, such as works of Pramoedya Ananta Toer. Perhaps because his father was also a writer, so do not be surprised if he was so close to the literature.

After graduating from elementary school, the brothers chose different schools, Hok Djin (Arief Budiman) chose to go Canisius, while Soe Hok Gie choose a school in Junior High School (SMP) Strada Gambir area. That said, while sitting on the bench, he was a copy of a collection of short stories Pramoedya: "The story of Blora"-not stories Pram including rare at that time?

At the time of the second grade at the school this menangah, Soe Hok Gie bad achievement. In fact he was required to repeat. But what Soe Hok Gie reaction? He did not want to repeat, he was treated unfairly. Finally, he chose to move the school from having to sit longer in school. A Protestant Christian schools allow him to enter the third grade without repeating. Following from junior high school, she managed to get into Menengan School (SMA) Canisius literature majors. While his brother, Hok Djin, also went to the same school, but other majors, the natural sciences. While in high school Soe Hok Gie is an interest in literature more deeply, and at the same time he became interested in the history of science. In addition, awareness berpolitiknya began to rise. From here, the beginning of an exciting journey of recording it; writing is sharp and full of criticism. There are good things measured during studying in high school, Soe Hok Gie and his brother managed to graduate with high marks. Kemuidan sisters went to the University of Indonesia. Soe Hok Gie choose the faculty of arts majoring in history, while Hok Djin into the psychology faculty.

In the Gie is an activist college student. Many believe the movement Gie major effect on the fall of Sukarno and among the first to criticize sharply the New Order regime. Gie very disappointed with the attitude of my friends are in the era contemporaries demonstrations in 66 criticize and condemn the government officials then after they pass pro to it and forget the vision and mission of the armed struggle 66. Gie indeed be difficult to oposisif and to compromise with the opposition. It also co-founded Mapala Gie UI. One important activity is hiking. At 3.442m Slamet led mountain climbing, he cites Walt Whitman in his diary, "Now I see the secret of the making of the best persons. It is to grow in the open air and to eat and sleep with the earth ".

Thoughts and football terjangnya recorded in his diary. His thoughts about humanity, about life, love and death. Gie in 1968 had been to America and Australia, and his favorite LPs Joan Baez seized at Sydney airport for being anti-war and communist. Gie graduated in 1969 and continued to be a lecturer at his alma mater.

Together Mapala UI Gie planning to conquer Mount Semeru in height 3.676m. When Mapala seeking funding, many are asking why climb a mountain and Gie said to his friends: "We explain what exactly our goal. We say that we are human beings who do not believe in the slogan. Patriotism is not likely to grow out of hypocrisy and slogans. A person can only love something healthy if he knew the object. And love my homeland Indonesia Indonesia can be grown along with familiar people up close. The growth of a healthy soul of the youth should also mean a healthy physical growth. That's why we go up the mountain. "

December 8 before leaving Gie could write a note: "I do not know what happened to me. Once I heard of the death of Kian Fong Arief last Sunday. I also had the feeling to always remember death. I want to chat-chat before saying goodbye to semeru. With Maria, Rina, and also wanted to make an intimate event with Sunarti. I guess this is the effect of the death of Kian Fong is so strange and so fast. "Hok Gie died on Mount Semeru in 1969 just a day before the birthday-27 from inhaling toxic fumes in the mountain. He died along with his partner, Idhan Dhanvantari Lubis. Further notes during the Mount Semeru disappeared along with the death of Gie on top of the mountain.

December 24, 1969 GIE buried in Menteng Pulo, but two days later was transferred to Kober cemetery, Tanah Abang. In 1975 Ali Sadikin unload Kober cemetery that had to be moved again, but the family refused and his friends had remembered that when he died his body should be burned and the ashes spread in the mountain. With these considerations ultimately Gie bones cremated and the ashes scattered on the top of Mount Pangrango.

In addition to records of a Demonstrator, another book written Soe Hok Gie is Transition Period, Under the Red Lantern and the People Left at the Crossroads Road DR and scientific research. John Maxwell Soe Hok Gie: Intellectual Struggle Against Tyranny Young.