A little accounting story
Setelah menghapus hutang 10 ribu kantong emas dari salah seorang pelayannya, raja ini akan mencatat demikian dalam pembukuannya:
1. Dr Provision for doubtful debt 10,000 bags of gold
Cr Accounts Receivable 10,000 bags of gold --> written off
dan sang pelayan akan membukukan:
2. Dr Accounts Payable 10,000 bags of gold --> written off
Cr Gain on Debt W/off 10,000 bags of gold
Tapi setelah dilepaskan & mencatat gain sebanyak 10 ribu kantong emas, sang pelayan malah tidak mau menghapus hutang temannya yang hanya berhutang 100 koin perak. Ia menolak untuk membukukan jurnal no.1 di atas seperti yang dilakukan majikannya. Mungkin ia berpikir ia tidak pernah melakukan pencadangan atas piutang tak tertagih (bad debt allowance) sebelumnya sehingga apabila harus menghapus hutang temannya yang noncollectable, maka ia harus menanggung Beban dalam laporan Laba Ruginya sbb:
3. Dr Bad Debt Expense 100 silver coins --> affecting P&L
Cr Accounts Receivable 100 silver coins
Padahal semestinya seratus koin perak hampir tidak ada efeknya terhadap kinerja dari Statement of Financial Performance-nya yang akan mencatat keuntungan besar sebanyak 9,999.9999 bags of gold (ini pun hanya estimasi karena kita tidak tahu ada berapa koin emas dalam setiap bag of gold dan tidak jelas pula 1 koin emas = ??? koin perak).
Moral of this little accounting story: Sesungguhnya setiap kita adalah pelayan yang dihapuskan hutangnya demikian banyak oleh sang master - sedemikian besarnya sehingga kita tidak mungkin sanggup melunasi hutang itu, meskipun kita sudah membuat cukup banyak "provision for allowance of bad debts" dengan pelbagai kebaikan, kebajikan, dan mungkin extinguishment of other people's debts di sepanjang kehidupan kita. Namun, di mata sang raja yang mahabesar dan kayaraya itu semua amatlah kecil dan nyaris tak berarti sehingga tak ada pilihan lain bagi kita selain memohon dan menerima hadiah "redemption" nan gratis namun priceless itu dari segala hutang kita yang secara natur memang "irredeemable" dan "irreconcilable". (EJ - 07/05/11)
-the story-
SETTLING THE ACCOUNTS
Once upon a time there was a king who wanted to settle accounts with his servants. As he began the settlement, a man who owed him 10,000 bags of GOLD was brought to him. Since he was not able to pay, the master ordered that he and his wife and his children and all that he had be sold to repay the debt.
At this the servant fell on his knees before him. 'Be patient with me,' he begged, 'and I will pay back everything.' The servant's master took pity on him, canceled the debt and let him go.
But when that servant went out, he found one of his fellow servants who owed him 100 SILVER coins. He grabbed him and began to choke him. 'Pay back what you owe me!' he demanded.
His fellow servant fell to his knees and begged him, 'Be patient with me, and I will pay it back.'
But he refused. Instead, he went off and had the man thrown into prison until he could pay the debt. When the other servants saw what had happened, they were outraged and went and told their master everything that had happened.
Then the master called the servant in. 'You wicked servant,' he said, 'I canceled all that debt of yours because you begged me to. Shouldn't you have had mercy on your fellow servant just as I had on you?' In anger his master handed him over to the jailers to be tortured, until he should pay back all he owed. (JC)
