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Bagian 1Gambaran Umum Akuntansi

Learning ObjectivesAfter studying this chapter, you should be able to:

1. Definisi Akuntansi2. Akuntansi sebagai sistem informasi3. Profesi dalam Akuntansi4. Prinsip dan praktik Akuntansi5. Persamaan Akuntansi dan Elemen Dasarnya6. Transaksi Bisnis7. Jenis Laporan Keuangan Perusahaan : Income Statement, Statement of

Owner’s Equity, Statement of Financial Position, Statement of Cash Flow

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ABP Statement No. 4proses Akuntansi adalah suatu aktivitas jasa. Fungsinya

adalah menyediakan informasi kuantitatif, terutama yang bersifat dalam pengambilan keputusan ekonomis dalam menetapkan pilihan-pilihan yang logis diantara berbagai tindakan alternatif

American Insitute of Certified Public Accounting (AICPA)

akuntansi sebagai seni pencatatan, penggolongan, dan pengikhtisaran dengan cara tertentu dalam ukuran moneter, transaksi, dan kejadian-kejadian yang umumnya bersifat keuangan termasuk menafsirkan hasil-hasilnya

Definisi Akuntansi

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American Acounting Association (AAA)proses pengidentifikasian, pengukur dan melaporkan

informasi ekonomi untuk memungkinkan adanya penilaian-penilaian dan keputusan yang jelas dan tegas bagi mereka yang menggunakan informasi tersebut

Horngren Harrisonsistem informasi yang mengukur aktivitas bisnis, memproses

data menjadi laporan, dan mengkomunikasikan hasilnya kepada para pengambil keputusan

Definisi Akuntansi

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Warreninformasi ekonomi usistem informasi yang menghasilkan

laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan

Waygant, Kieso, and KimmelAccounting is process of three activities : identifying,

recording and communicating the economic events of an organization (business or non business) to interested users of the information

Definisi Akuntansi

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Akuntansi terdiri dari 3 aktivitas dasar, yakni :

mengidentifikasi,

mencatat, dan

mengkomunikasikan

kejadian ekonomi dari suatu organisasi kepada pengguna yang berkepentingan.

Apa itu Akuntansi?

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3 Aktivitas

Apa itu Akuntansi?

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Manajemen

Pegawai Petugas Pajak

Serikat Pekerja

RegulatorMarketing

Keuangan

Investor

Kreditur

Pelanggan

Pengguna Internal

Pengguna Eksternal

Siapa Pengguna Data Akuntansi?

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FAQ Pengguna

1. Apakah perusahaan bisa menaikkan gaji karyawan? Pegawai

2. Apakah perusahaan menghasilkan laba yg bagus?

3. Apakah produk tertentu harus dihentikan produksinya?

4. Apakah tersedia cukup uang untuk membayar dividen?

5. Berapa harga yang memberi keuntungan maksimal?

6. Apakah perusahaan mampu membayar hutang?

Investor

Manajemen

Keuangan

Marketing

Kreditur

Siapa Pengguna Data Akuntansi?

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Tujuan Akuntansi adalah untuk menyediakan informasi kepada manajemen untuk digunakan dalam operasional perusahaan

Akuntansi juga menyediakan informasi kepada pengguna lain dalam menilai kinerja ekonomi dan kondisi perusahaan

Karenanya akuntansi dapat didefinisikan sebagai sistem informasi yang menyediakan laporan kepada pengguna tentang aktivitas ekonomi dan kondisi perusahaan

Akuntansi sebagai sistem informasi

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Akuntansi sebagai sistem informasi

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Accountants employed by a business firm or a not-for-profit organization are said to be engaged in private accounting.

Accountants and their staff who provide services on a fee basis are said to be employed in public accounting

Profesi dalam Akuntansi

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Akuntan Publik (Public Accountants) akuntan independen yang memberikan jasa-jasanya atas dasar pembayaran tertentu

Akuntan Intern/Swasta (Internal Accountant) akuntan yang bekerja dalam suatu perusahaan atau organisasi

Akuntan Pemerintah (Government Accountants) akuntan yang bekerja pada lembaga-lembaga pemerintah, misalnya di kantor Badan Pengawas Keuangan dan Pembangunan (BPKP), Badan Pengawas Keuangan (BPK)

Akuntan Pendidik akuntan yang bertugas dalam pendidikan akuntansi, melakukan penelitian dan pengembangan akuntansi, mengajar, dan menyusun kurikulum pendidikan akuntansi di perguruan tinggi

Profesi dalam Akuntansi

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AssetsAssets LiabilitiesLiabilities EquityEquity= +

Provides the underlying framework for recording and summarizing economic events.

Applies to all economic entities regardless of size.

Persamaan Akuntansi dan Elemen Dasarnya

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AssetsAssets

Provides the underlying framework for recording and summarizing economic events.

Resources a business owns. Provide future services or benefits. Cash, Inventory, Equipment, etc.

Assets

LiabilitiesLiabilities EquityEquity= +

Persamaan Akuntansi dan Elemen Dasarnya

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Provides the underlying framework for recording and summarizing economic events.

Liabilities

AssetsAssets LiabilitiesLiabilities= + EquityEquity

Claims against assets (debts and obligations). Creditors - party to whom money is owed. Accounts payable, Notes payable, etc.

Persamaan Akuntansi dan Elemen Dasarnya

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Provides the underlying framework for recording and summarizing economic events.

Ownership claim on total assets (Net Assets). Share capital-ordinary and retained earnings.

Equity

AssetsAssets LiabilitiesLiabilities EquityEquity= +

Persamaan Akuntansi dan Elemen Dasarnya

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Revenues result from business activities entered into for the purpose of earning income.

Generally results from selling merchandise, performing services, renting property, and lending money.

Persamaan Akuntansi dan Elemen Dasarnya

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Expenses are the cost of assets consumed or services used in the process of earning revenue.

Common expenses are salaries expense, rent expense, interest expense, property tax expense, etc.

Persamaan Akuntansi dan Elemen Dasarnya

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Dividends are the distribution of cash or other assets to shareholders.

Reduce retained earnings

Not an expense

Persamaan Akuntansi dan Elemen Dasarnya

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Transactions are a business’s economic events recorded by accountants.

May be external or internal.

Not all activities represent transactions.

Each transaction has a dual effect on the accounting equation.

Menggunakan Persamaan Dasar Akuntansi

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Illustration: Are the following events recorded in the accounting records?

EventPurchase computer.

Criterion Is the financial position (assets, liabilities, or equity) of the company changed?

Discuss product

design with customer.

Pay rent.

Record/ Don’t Record

Menggunakan Persamaan Dasar Akuntansi

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Menggunakan Persamaan Dasar Akuntansi

Expanded accounting equation

Analisis Transaksi

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Analisis Transaksi

Transaction (1). Investment by Shareholders. Ray and Barbara Neal decides to open a computer programming service which he names Softbyte. On September 1, 2014, they invest €15,000 cash in exchange for €15,000 of ordinary shares.

Illustration 1-10

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Analisis Transaksi

Illustration 1-10

Transaction (2). Purchase of Equipment for Cash. Softbyte purchases computer equipment for €7,000 cash.

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Analisis Transaksi

Illustration 1-10

Transaction (3). Purchase of Supplies on Credit. Softbyte purchases for €1,600 from Acme Supply Company computer paper and other supplies expected to last several months. The purchase is on account.

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Analisis Transaksi

Illustration 1-10

Transaction (4). Services Provided for Cash. Softbyte receives €1,200 cash from customers for programming services it has provided.

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Analisis Transaksi

Illustration 1-10

Transaction (5). Purchase of Advertising on Credit. Softbyte receives a bill for €250 from the Daily News for advertising but postpones payment until a later date.

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Analisis Transaksi

Illustration 1-10

Transaction (6). Services Provided for Cash and Credit. Softbyte provides €3,500 of programming services for customers. The company receives cash of €1,500 from customers, and it bills the balance of €2,000 on account.

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Analisis Transaksi

Illustration 1-10

Transaction (7). Payment of Expenses. Softbyte pays the following expenses in cash for September: store rent €600, salaries and wages of employees €900, and utilities €200.

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Analisis Transaksi

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Transaction (8). Payment of Accounts Payable. Softbyte pays its €250 Daily News bill in cash.

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Analisis Transaksi

Illustration 1-10

Transaction (9). Receipt of Cash on Account. Softbyte receives €600 in cash from customers who had been billed for services [in Transaction (6)].

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Analisis Transaksi

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Transaction (10). Dividends. The corporation pays a dividend of €1,300 in cash.

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Companies prepare four financial statements :

Statement of Financial

Position

Income Statement

Statement of Cash Flows

Retained Earnings

Statement

Laporan Keuangan

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Net income is needed to determine the ending balance in retained earnings.Laporan Keuangan

Financial statements andtheir interrelationships

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The ending balance in retained earnings is needed in preparing the balance sheetLaporan Keuangan

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The balance sheet and income statement are needed to prepare statement of cash flows.Laporan Keuangan