Basic Accounting
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Transcript of Basic Accounting
The Accounting Information SystemThe Accounting Information System The Accounting Information SystemThe Accounting Information System
Referensi: Intermediate Accounting 12th EditionKieso, Weygandt, and Warfield Prepared by Coby Harmon, University of California, Santa Barbara
Pria Andono [email protected]
Sistem Informasi Sistem Informasi
AkuntansiAkuntansi
Sistem Informasi Sistem Informasi
AkuntansiAkuntansi
Pemahaman dasar Pemahaman dasar AkuntansiAkuntansi
Debit dan KreditDebit dan Kredit
Persamaan Dasar Persamaan Dasar AkuntansiAkuntansi
Struktur Lap. Keuangan dan Struktur Lap. Keuangan dan KepemilikanKepemilikan
Siklus AkuntansiSiklus AkuntansiSiklus AkuntansiSiklus Akuntansi
Identifikasi dan PencatatanIdentifikasi dan Pencatatan
PenjurnalanPenjurnalan
Posting Buku besarPosting Buku besar
Neraca Saldo AkhirNeraca Saldo Akhir
Jurnal PenyesuaianJurnal Penyesuaian
Neraca Saldo stlh PenyesuaianNeraca Saldo stlh Penyesuaian
Penyusunan Lap. KeuanganPenyusunan Lap. Keuangan
Jurnal PenutupJurnal Penutup
Neraca Saldo stlh PenutupanNeraca Saldo stlh Penutupan
Jurnal PembalikJurnal Pembalik
Laporan keuangan untuk, Laporan keuangan untuk, hutang, piutang, dan hutang, piutang, dan persediaanpersediaan
Accounting Information SystemAccounting Information SystemAccounting Information SystemAccounting Information System
Mengumpulkan dan memproses bukti transaksi
Menyampaikan informasi keuangan (proses akuntansi) kepada pihak – pihak yang berkepentingan
Accounting Information SystemAccounting Information SystemAccounting Information SystemAccounting Information System
Bentuk Sistem Informasi Akuntansi (SIA)
Jenis dan berapa banyak hutang dimiliki perusahaan dan kepada siapa kita berhutang?
Apakah penjualan pada periode sekarang lebih baik dari periode sebelumnya/bertahan?
Aset apa saja yang kita miliki sekarang?
Bagaimana kondisi kas perusahaan selama pengeluaran dan pemasukan kas?
Apakah laba yang kita hasilkan meningkat/bertahan?
Accounting Information SystemAccounting Information SystemAccounting Information SystemAccounting Information System
Membantu manajemen dalam menjawab problem dalam perusahaan seperti:
LO 1 Identify the major financial statements and other means of financial LO 1 Identify the major financial statements and other means of financial reportingreporting....
Pemahaman dasar akuntansiPemahaman dasar akuntansiPemahaman dasar akuntansiPemahaman dasar akuntansi
LO 1 Understand basic accounting LO 1 Understand basic accounting terminology.terminology.
Diadakan Garden Party di sebuah plaza dengan omzet $ 10.000 dan Pajak daerah (Pb1= 10%)
Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Chapter 3-23
AssetsAssets
Debit / Dr. Credit / Cr.
Normal BalanceNormal Balance
Chapter 3-27
Debit / Dr. Credit / Cr.
Normal BalanceNormal Balance
ExpenseExpense
Chapter 3-24
LiabilitiesLiabilities
Debit / Dr. Credit / Cr.
Normal BalanceNormal Balance
Chapter 3-25
Debit / Dr. Credit / Cr.
Normal BalanceNormal Balance
EquityEquity
Chapter 3-26
Debit / Dr. Credit / Cr.
Normal BalanceNormal Balance
RevenueRevenue
Normal Balance Credit
Normal Balance Credit
Normal Balance Debit
Normal Balance Debit
Debits and Credits SummaryDebits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Lap. NeracaLap. Neraca Lap. Laba/RugiLap. Laba/Rugi
= + =-Harta Kewajiban
Modal Pendapatan
Beban
Debit
Credit
Debits and Credits SummaryDebits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Persamaan Dasar AkuntansiPersamaan Dasar AkuntansiPersamaan Dasar AkuntansiPersamaan Dasar Akuntansi
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Hubungan antara harta, hutang and kepemilikan modal bisnis (Stockholder Equity)
Illustration 3-3
Double-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System Exercise
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities StockholdersStockholders’ Equity’ EquityStockholdersStockholders’ Equity’ Equity
= +
1. 1. Investasi $32,000 berupa uang tunai dan peralatan restoran Investasi $32,000 berupa uang tunai dan peralatan restoran senilai $14,000 dari Tn. Martin sebagai stockholdersenilai $14,000 dari Tn. Martin sebagai stockholder
+ 32,000
+ 14,000
+ 46,000
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Double-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System Exercise
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities StockholdersStockholders’ Equity’ EquityStockholdersStockholders’ Equity’ Equity
= +
2. 2. Investasi $32,000 berupa uang tunai dan peralatan restoran Investasi $32,000 berupa uang tunai dan peralatan restoran senilai $14,000 dari BANK BRI berupa pinjamansenilai $14,000 dari BANK BRI berupa pinjaman
+ 32,000
+ 14,000
+ 46,000
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Double-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System Exercise
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities StockholdersStockholders’ Equity’ EquityStockholdersStockholders’ Equity’ Equity
= +
3. 3. Bayar sewa kantor $600 untuk 1 bulanBayar sewa kantor $600 untuk 1 bulan
- 600 - 600 (expense)
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Double-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System Exercise
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities StockholdersStockholders’ Equity’ EquityStockholdersStockholders’ Equity’ Equity
= +
4. 4. Diterima uang tunai$2,300 atas jasa inap hotel selama 2 hari.Diterima uang tunai$2,300 atas jasa inap hotel selama 2 hari.
+ 2,300 + 2,300 (revenue)
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Double-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System Exercise
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities StockholdersStockholders’ Equity’ EquityStockholdersStockholders’ Equity’ Equity
= +
5. 5. Pembelian komputer $6,100.Pembelian komputer $6,100.
+ 6,100
- 6,100
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Double-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System Exercise
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities StockholdersStockholders’ Equity’ EquityStockholdersStockholders’ Equity’ Equity
= +
6. 6. Dibayar utang sebesar $7,000.Dibayar utang sebesar $7,000.
- 7,000 - 7,000
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities StockholdersStockholders’ Equity’ EquityStockholdersStockholders’ Equity’ Equity
= +
7. 7. Declared a cash dividend of $10,000.Declared a cash dividend of $10,000.
+ 10,000 - 10,000
Note that the accounting equation equality is maintained after recording each transaction.
Note that the accounting equation equality is maintained after recording each transaction.
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Double-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System ExerciseDouble-Entry System Exercise
Struktur modal berdasarkan jenis kepemilikan perusahaan
Perseorangan Perseorangan dan kemitraandan kemitraanPerseorangan Perseorangan dan kemitraandan kemitraan Perseroan Perseroan
terbatas (PT)terbatas (PT)Perseroan Perseroan terbatas (PT)terbatas (PT)
Modal atas nama pribadi
Prive (pengambilan pribadi)
Modal berupa saham
Modal setoran tambahan
Pembagian deviden
Laba Ditahan
Ownership StructureOwnership StructureOwnership StructureOwnership Structure
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Latihan 1:
Harta = Utang + Modal
Kas Piutang Perlengk. Restouran
Peralatan Restouran
Peralatan Fitnes = Utang Modal Keteragan
110.000.000 350.000.000 = 460.000.000 Investasi 2/5/09
5.300.000(-) 5.300.000(+) Beli Perleng. Retouran 3/5/09
104.700.000 5.300.000 - 350.000.000 = - 460.000.000
150.000(+) 150.000 (+) Tagihan Tn. Imam 4/5/09
104.700.000 150.000 5.300.000 - 350.000.000 = - 460.150.000
1.000.000(-) 1.000.000(-) Beban Listrik 3/3/09
103.700.000 150.000 5.300.000 - 350.000.000 = - 459.150.000
25.000.000 (+) 25.000.000(+)Beli kursi & meja (In.002) 6/5/09Tk. Citra Mabel
103.700.000 150.000 5.300.000 25.000.000 350.000.000 = 25.000.000 459.150.000
2/5/09 : Telah diterima uang sejumlah Rp. 110.000.000 u/ menambah modal Hotel Candi Indah , dan Alat Fitnes Rp. 350.000.000
3/5/09 : Dibeli Perlengkapan restouran berupa, sabun cuci, tisu dll sebesar Rp. 5.300.000,- tunai4/5/09 : Belum dibayarnya tagihan restouran Rp. 150.000 oleh Tn. Imam5/5/09 : Dibayar Beban Listrik bulan Mei Rp. 1.000.0006/5/09 : Dibeli Kursi dan Meja Makan Restouran Rp. 25.000.000 dengan (Faktur In.002) Toko Citra Mabel
The Accounting CycleThe Accounting CycleThe Accounting CycleThe Accounting Cycle
LO 3 Identify steps in the accounting LO 3 Identify steps in the accounting cycle.cycle.
TransactionsTransactions
1. Journalization1. Journalization
6. Financial Statements6. Financial Statements
7. Closing entries7. Closing entries
8. Post-closing trail balance8. Post-closing trail balance
9. Reversing entries9. Reversing entries
3. Trial balance3. Trial balance
2. Posting2. Posting
5. Adjusted trial balance5. Adjusted trial balance
4. Adjustments4. AdjustmentsWork SheetWork Sheet
Illustration 3-6
Transactions and EventsTransactions and EventsTransactions and EventsTransactions and EventsAPA YG HARUS DICATAT DALAM AKUNTANSI?APA YG HARUS DICATAT DALAM AKUNTANSI?
Transaksi dan kejadian bisnis yang dapat diukur berdasarkan nilai uang/yang dapat mempengaruhi harta, utang dan modal perusahaan dalam kegiatan bisnisnya.
LO 3 Identify steps in the accounting LO 3 Identify steps in the accounting cycle.cycle.
Jenis Kejadian:Jenis Kejadian:
External – Hubungan bisnis dengan linkungannya.
Exp: bencana, kesehatan lingkungan bumi
Internal – kejadian yang terkait dengan bisnis itu sendiri
Exp: Jual-beli, dsb.
Jurnal UmumJurnal Umum– Pencatata bukti transaksi secara kronologis.
Account Title Ref. Debit Credit
J an. 3 Cash 100 100,000
Common stock 300 100,000
10 Building 130 150,000
Note payable 220 150,000
Date
1. MEMPROSES JURNAL1. MEMPROSES JURNAL1. MEMPROSES JURNAL1. MEMPROSES JURNAL
LO 4 LO 4 Record transactions in journals, post Record transactions in journals, post to ledger accounts, and prepare a trial to ledger accounts, and prepare a trial balance.balance.
General Journal