Bab 1 Gambaran Umum
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![Page 1: Bab 1 Gambaran Umum](https://reader031.fdokumen.com/reader031/viewer/2022020713/546ed3c8b4af9f3a328b45bc/html5/thumbnails/1.jpg)
Chapter Chapter 11GAMBARAN UMUM GAMBARAN UMUM
AKUNTANSIAKUNTANSI
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Accounting and Financial Reporting
1. Definisi akuntansi
2. Pengguna informasi akuntansi
3. Pembagian akuntansi
4. Jenis-jenis Perusahaan
5. Persamaan Akuntansi
6. Laporan Keuangan
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Definisi akuntansi
Akuntansi merupakan kegiatan jasa. Fungsinya adalah menyajikan informasi kuantitatif terutama yang bersifat keuangan dari suatu entitas ekonomi (perusahaan) yang ditujukan untuk pengambilan
keputusan ekonomi- dalam memilih berbagai pilihan tindakan.
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Board of DirectorManagementEmployees
Investor
Pemerintah
Analis
Pelanggan
Kreditor
Serikat karyawan
Supplier
Masyarakat
STAKEHOLDER
Pengguna Informasi Akuntansi
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Kegiatan Akuntansi
• Menganalisa / Analyzing
• Mencatat / Recording
• Mengklasifikasikan / Classifying
• Mengihktisarkan / Summarizing
• Melaporkan / Reporting
• Menginterprestasikan / Interpreting
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Jenis Usaha Perusahaan
• Perusahaan Jasa (Service Business)
• Perusahaan Dagang (Merchandising Business
• Perusahaan Manufaktur/Pabrikan (Manufacturing Business)
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Service BusinessService BusinessService BusinessService Business
ProductProduct ProductProduct
Triwasana EntertainmentGaruda Indonesia TransportationHilton Hotels Hospitality and lodgingBank BRI FinancialTelkomsel Telecommunication
Triwasana EntertainmentGaruda Indonesia TransportationHilton Hotels Hospitality and lodgingBank BRI FinancialTelkomsel Telecommunication
contoh
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Merchandising BusinessMerchandising BusinessMerchandising BusinessMerchandising Business
ProductProduct ProductProduct
Matahari General merchandiseToys City ToysElectronic City Consumer electronicsAmazon.com Internet books, music, video
retailer
Matahari General merchandiseToys City ToysElectronic City Consumer electronicsAmazon.com Internet books, music, video
retailer
contoh
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Manufacturing BusinessManufacturing BusinessManufacturing BusinessManufacturing Business
ProductProduct ProductProduct
Toyota Astra Motor Cars, trucks, vansIntel Computer chipsBoeing Jet aircraftAdidas Athletic shoes and apparelCoca-Cola BeveragesPolytron Stereos and television
Toyota Astra Motor Cars, trucks, vansIntel Computer chipsBoeing Jet aircraftAdidas Athletic shoes and apparelCoca-Cola BeveragesPolytron Stereos and television
contoh
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Jenis Organisasi Perusahaan
(Bentuk Perusahaan)
Jenis Organisasi Perusahaan
(Bentuk Perusahaan)
Perorangan (Proprietorship) Persekutuan (Partnership) Perseroan (Corporation)
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A proprietorship adl Persh. yang
dimiliki oleh perorangan
A proprietorship adl Persh. yang
dimiliki oleh perorangan
Keuntungan:• Mudah dibentuk• Biaya relatif rendah
Kelemahan• Modal terbatas• Kewajiban Pemilik tdk
terbatas (Unlimited liability)
Joe’s
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A partnership = Dimiliki 2
orang /lebih
A partnership = Dimiliki 2
orang /lebih
Keuntungan• Modal lebih besar • Management skills
lebih bagus.
Kerugian• Kewajiban Pemilik
tdk terbatas (Unlimited liability)
Joe and Marty’s
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A corporation is modalnya terdiri dari lembar-lembar saham
A corporation is modalnya terdiri dari lembar-lembar saham
Advantage• Lebih mudah dalam
mengumpulkan modal• Pemilik mempunyai
kewajiban yang terbatas (Limited Liability)
Disadvantage
• Biaya Pendirian Mahal
• Double taxation Entities.
J & M, Inc.
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Profesi AkuntansiProfesi AkuntansiProfesi AkuntansiProfesi Akuntansi
Akuntan Perusahaan(private accounting) :
Akuntan yang bekerja pada dan untuk suatu perusahaan
Akuntan Perusahaan(private accounting) :
Akuntan yang bekerja pada dan untuk suatu perusahaan
Akuntan Publik ( public accounting) : Akuntan yang menyediakan jasa prosfesinya berdasarkan fee dan tidak terikat dalam suatu
perusahaan tertentu.
Akuntan Publik ( public accounting) : Akuntan yang menyediakan jasa prosfesinya berdasarkan fee dan tidak terikat dalam suatu
perusahaan tertentu.
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Pembagian Akuntansi
AkuntansiManajemen
AkuntansiKeuangan
Memfokuskam diri pada Penyajian informasi ke Fihak intern perusahaan
Memfokuskam diri pada Penyajian informasi ke Fihak ektern perusahaan
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Financial Reporting
Internal Eksternal
Standarnya : IFRS/SAKStandar : Nilai guna
Lebih ringkas
Wujudnya berupa :a. Laporan Laba rugib. Laporan Perubahan Ekuitasc. Neracad. Laporan arus kase. Catatan atas laporan keuangan
Lebih detail
Isi dan bentuk sesuai kebutuhan
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Prinsip dan Konsep Prinsip dan Konsep Dasar Akuntansi Dasar Akuntansi
Prinsip dan Konsep Prinsip dan Konsep Dasar Akuntansi Dasar Akuntansi
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• Business Entity Concept
• Objectivity Concept
• Unit Of Measurement Concept
• Going Concept
• Arm-Length Transaction
Prinsip dan Konsep Dasar Prinsip dan Konsep Dasar AkuntansiAkuntansi
Prinsip dan Konsep Dasar Prinsip dan Konsep Dasar AkuntansiAkuntansi
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The The business entity concept:business entity concept: Data Data ekonomi yang dilaporkan adalah data ekonomi yang dilaporkan adalah data akibat transaksi perusahaan.akibat transaksi perusahaan.
Perusahaan Perusahaan ≠ Pemilik jadi ≠ Pemilik jadi Terdapat Terdapat pemisahan pelaporan antara harta pemilik pemisahan pelaporan antara harta pemilik vs perusahaanvs perusahaan
The The business entity concept:business entity concept: Data Data ekonomi yang dilaporkan adalah data ekonomi yang dilaporkan adalah data akibat transaksi perusahaan.akibat transaksi perusahaan.
Perusahaan Perusahaan ≠ Pemilik jadi ≠ Pemilik jadi Terdapat Terdapat pemisahan pelaporan antara harta pemilik pemisahan pelaporan antara harta pemilik vs perusahaanvs perusahaan
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The The objectivity concept:objectivity concept: Pencatatan dan pelaporan Pencatatan dan pelaporan
harus didukung dengan bukti harus didukung dengan bukti yang handalyang handal
The The objectivity concept:objectivity concept: Pencatatan dan pelaporan Pencatatan dan pelaporan
harus didukung dengan bukti harus didukung dengan bukti yang handalyang handal
The unit-of-measure concept :harus disajikan dalam satuan mata uang
tertentu
The unit-of-measure concept :harus disajikan dalam satuan mata uang
tertentu
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-Bukti transaksi-Jurnal Umum-Buku Besar-Neraca Saldo-Jurnal Penyesuaian- Neraca saldo stlh disesuaikan -Laporan Keuangan-Jurnal Penutup-Neraca Saldo Stlh Penutupan- jurnal pembalik
SIKLUS AKUNTANSIACCOUNTING CYCLE
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Siklus Akuntansi
Faktur
Jurnal Transak-si
Buku Besar
Work sheet
AJP
Neraca saldo
Penutupan
Menyusun laporan Keuangan
Mencatat di Bukti
Mencatat Di Jurnal
Posting
Buku Besar
Neraca saldo
Laba Rugi
Jurnal Penutup
1
2
3 4
5
89
Neraca
Lap. Modal
6Jurnal
Penyesuaian
7
Neraca Saldo Setelah
PenyesuaianJurnal
Penutup
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Persamaan Akuntansi Persamaan Akuntansi (Accounting Equation)(Accounting Equation)Persamaan Akuntansi Persamaan Akuntansi (Accounting Equation)(Accounting Equation)
Assets = Liabilities + Owner’s Equity
Sumber daya Sumber daya PerusahaanPerusahaan
Sumber daya Sumber daya PerusahaanPerusahaan
Harta = Hutang + Modal Pemilik
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The Accounting EquationThe Accounting EquationThe Accounting EquationThe Accounting Equation
Assets = Liabilities + Owner’s Equity
Sumber daya Sumber daya yang yang
berasal/dimiliki berasal/dimiliki oleh kredituroleh kreditur
Sumber daya Sumber daya yang yang
berasal/dimiliki berasal/dimiliki oleh kredituroleh kreditur
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The Accounting EquationThe Accounting EquationThe Accounting EquationThe Accounting Equation
Assets = Liabilities + Owner’s Equity
Sumberdaya Sumberdaya yang yang
berasal/dimiliki berasal/dimiliki oleh pemilik oleh pemilik perusahaanperusahaan
Sumberdaya Sumberdaya yang yang
berasal/dimiliki berasal/dimiliki oleh pemilik oleh pemilik perusahaanperusahaan
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Transaksi Bisnis
Adl Kejadian ekonomi yang secara langsung mempengaruhi kondisi keuangan perusahaan
sebagai akibat dari kegiatan perusahaan.
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On November 1, 2005, Tn Amir
mendirikan perusahaan
dengan nama NetSolutions.
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a. Tn Amir Menyetor $25,000 ke Bank a. Tn Amir Menyetor $25,000 ke Bank sebagai Modal Perusahaan.sebagai Modal Perusahaan.
a. Tn Amir Menyetor $25,000 ke Bank a. Tn Amir Menyetor $25,000 ke Bank sebagai Modal Perusahaan.sebagai Modal Perusahaan.
Tn Amir, Capital25,000 Investment
by Tn Amir
Cash25,000 a.
Assets Owner’s Equity=
=
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b. Perusahaan membeli tanah $20,000 secara b. Perusahaan membeli tanah $20,000 secara tunaitunai
b. Perusahaan membeli tanah $20,000 secara b. Perusahaan membeli tanah $20,000 secara tunaitunai
Tn Amir, Capital25,000
Cash + Land 25,000 Bal.
Assets Owner’s Equity=
=b. –20,000 +20,000Bal. 5,000 20,000 25,000
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Accounts Tn Amir,Cash + Supplies + Land Payable Capital
Assets
c. Membeli perlengkapan secara kredit c. Membeli perlengkapan secara kredit senilai $ 1,350senilai $ 1,350
c. Membeli perlengkapan secara kredit c. Membeli perlengkapan secara kredit senilai $ 1,350senilai $ 1,350
Owner’s Liabilities + Equity=
Bal. 5,000 20,000 25,000c. + 1,350 + 1,350
Bal. 5,000 1,350 20,000 1,350 25,000
=
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d. Memperoleh Pendapatan $ 7,500 d. Memperoleh Pendapatan $ 7,500 dalam bentuk kas atas jasa yang dalam bentuk kas atas jasa yang diberikan kepada pelanggan. diberikan kepada pelanggan.
d. Memperoleh Pendapatan $ 7,500 d. Memperoleh Pendapatan $ 7,500 dalam bentuk kas atas jasa yang dalam bentuk kas atas jasa yang diberikan kepada pelanggan. diberikan kepada pelanggan.
Bal. 12,500 1,350 20,000 1,350 32,500d. + 7,500 + 7,500
Accounts Tn Amir,Cash + Supplies + Land Payable Capital
Assets Owner’s Liabilities + Equity
Bal. 5,000 1,350 20,000 1,350 25,000Fees earned
=
=
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e. – 3,650 –2,125– 800– 450
– 275
Wages
Rent
Util.
Misc.
Accounts Tn Amir,Cash + Supplies + Land Payable Capital
Assets
e. Perusahaan membayar beban (expenses): e. Perusahaan membayar beban (expenses): wages/upah, $2,125; rent/sewa, $800; wages/upah, $2,125; rent/sewa, $800; utilities/umum, $450; and utilities/umum, $450; and miscellaneous/lan-lain, $275.miscellaneous/lan-lain, $275.
e. Perusahaan membayar beban (expenses): e. Perusahaan membayar beban (expenses): wages/upah, $2,125; rent/sewa, $800; wages/upah, $2,125; rent/sewa, $800; utilities/umum, $450; and utilities/umum, $450; and miscellaneous/lan-lain, $275.miscellaneous/lan-lain, $275.
Owner’s Liabilities + Equity=
Bal. 12,500 1,350 20,000 1,350 32,500
=
Bal. 8,850 1,350 20,000 1,35028,850
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Accounts Tn Amir,Cash + Supplies + Land Payable Capital
Assets
f. Melunasi hutangnya sebesar $950 f. Melunasi hutangnya sebesar $950 kepada kreditur.kepada kreditur.
f. Melunasi hutangnya sebesar $950 f. Melunasi hutangnya sebesar $950 kepada kreditur.kepada kreditur.
Owner’s Liabilities + Equity=
Bal. 8,850 1,350 20,000 1,350 28,850f. – 950 – 950
=
Bal. 7,900 1,350 20,000 400 28,850
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Accounts Tn Amir,Cash + Supplies + Land Payable Capital
Assets
g. Diketahui pada akhir bulan, nilai g. Diketahui pada akhir bulan, nilai perlengkapan yang masih tersisa perlengkapan yang masih tersisa sebesar $550, berarti perlengkapan yang sebesar $550, berarti perlengkapan yang telah terpakai senilai $800telah terpakai senilai $800
g. Diketahui pada akhir bulan, nilai g. Diketahui pada akhir bulan, nilai perlengkapan yang masih tersisa perlengkapan yang masih tersisa sebesar $550, berarti perlengkapan yang sebesar $550, berarti perlengkapan yang telah terpakai senilai $800telah terpakai senilai $800
Owner’s Liabilities + Equity=
Bal. 7,900 1,350 20,000 400 28,850g. – 800 – 800
=
Bal. 7,900 550 20,000 400 28,050
Supplies expense
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Accounts Tn Amir,Cash + Supplies + Land Payable Capital
Assets
h. Tn amir mengambil uang dari h. Tn amir mengambil uang dari perusahaan $2,000 untuk perusahaan $2,000 untuk keperluan pribadikeperluan pribadi
h. Tn amir mengambil uang dari h. Tn amir mengambil uang dari perusahaan $2,000 untuk perusahaan $2,000 untuk keperluan pribadikeperluan pribadi
Owner’s Liabilities + Equity
Bal. 7,900 550 20,000 400 28,050h. –2,000 –2,000Bal. 5,900 550 20,000 400 26,050
With-drawal
=
=
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Laporan Akuntansi, disebut Laporan Keuangan (financial Reporting),
menyediakan ikhtisar atas transaksi perusahaan kepada Pemilik (owner)
Laporan Akuntansi, disebut Laporan Keuangan (financial Reporting),
menyediakan ikhtisar atas transaksi perusahaan kepada Pemilik (owner)
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Laporan KeuanganLaporan KeuanganFinancial StatementsFinancial StatementsLaporan KeuanganLaporan Keuangan
Financial StatementsFinancial Statements• Laporan Laba-Rugi / Income statement
• Laporan Perubahan Modal / Statement of owner’s equity
• NERACA / Statement of Financial Position
• Laporan Arus Kas/Statement of cash flows
• Catatan atas Laporan Keuangan/Notes of Financial Reporting
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Fees earned/Pendapatan $7 500 00
Operating expenses/Beban Operasional:
Rent expense/Beban Sewa
$2 125 00Wages expense /Beban Gaji
800 00
Supplies expense/Beban Perlgkapan
450 00Utilities expense /Beban umum
275 00Miscellaneous expense / Lain-lain
Total operating expenses 4 450 00
NetSolutionsIncome Statement
For the Month Ended November 30, 2005
800 00
Net income /Laba $3 050 00To the statement To the statement of owner’s equityof owner’s equityTo the statement To the statement of owner’s equityof owner’s equity
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Tn Amir, capital, November 1, 2005 $ 0
NetSolutionsStatement of Owner’s Equity
For the Month Ended November 30, 2005
Investment on November 1 $25 000 00Net income for November 3 050 00
$28 050 00Less withdrawals 2 000 00Increase in owner’s equity 26 050 00Tn Amir, capital, November 30, 2005 $26 050 00
From the income From the income statementstatement
From the income From the income statementstatement
To the To the balance sheetbalance sheet
To the To the balance sheetbalance sheet
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Assets Liabilities
NetSolutionsStatement of Financial Position
November 30, 2005
Cash $ 5 900 00 Accounts Payable $ 400 00
Supplies 550 00 Owner’s Equity
Land 20 000 00 Tn Amir, cap. 26 050 00
Total liabilities and
Total assets $26 450 00 owner’s equity $26 450 00
From the From the statement of statement of
owner’s equityowner’s equity
From the From the statement of statement of
owner’s equityowner’s equity
This balance sheet presented using the account form
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When the balance sheet displays the liabilities and owner’s equity below the assets, the report form
is being used.
When the balance sheet displays the liabilities and owner’s equity below the assets, the report form
is being used.
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Cash flows from operating activities:Cash received from customers $ 7 500 00Deduct cash payments for expenses and payments to creditors 4 600 00Net cash flow from operating activities 2 900 00
Cash flows from investing activities:Cash payment for acquisition of land (20 000 00
Cash flows from financing activities:
Cash received as owner’s investment $25 000 00
Deduct cash withdrawal by owner 2 000 00Net cash flow from financing activities 23 000 00
Net cash flow and Nov. 30, 2005 cash bal. $ 5 900 00
NetSolutionsStatement of Cash Flows
For the Month Ended November 30, 2005
Should match Should match CashCash on the balance sheet on the balance sheetShould match Should match CashCash on the balance sheet on the balance sheet
)
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Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsCash Flows from Operating Activities—This section reports a summary of cash receipts and cash payments from operations.
Cash Flows from Investing Activities—This section reports the cash transactions for the acquisition and sale of relatively permanent assets.
Cash Flows from Financing Activities—This section reports the cash transactions related to cash investments by the owner, borrowings, and cash withdrawals by the owner.
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Ratio of liabilities to owner’s equity
=Total Liabilities
Total owner’s equity (or total stockholders’ equity)
The ratio of liabilities to owner’s equity allows owners like Tn Amir to analyze the firm’s ability to withstand poor business
conditions.
The ratio of liabilities to owner’s equity allows owners like Tn Amir to analyze the firm’s ability to withstand poor business
conditions.
Tools for Financial Tools for Financial Analysis and InterpretationAnalysis and Interpretation
Tools for Financial Tools for Financial Analysis and InterpretationAnalysis and Interpretation
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Ratio of liabilities to
owner’s equity=
$400
$26,050
Tools for Financial Tools for Financial Analysis and InterpretationAnalysis and Interpretation
Tools for Financial Tools for Financial Analysis and InterpretationAnalysis and Interpretation
= 0.015Ratio of
liabilities to owner’s equity
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The EndThe End
Chapter 1Chapter 1