Basic Accounting

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The Accounting The Accounting Information System Information System Referensi: Intermediate Accounting 12th Edition Kieso, Weygandt, and Warfield Prepared by Coby Harmon, University of California, Santa Barbara Pria Andono Susilo [email protected]

Transcript of Basic Accounting

Page 1: 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]

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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

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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)

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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....

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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%)

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Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

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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.

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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.

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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

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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.

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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.

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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.

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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.

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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.

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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.

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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

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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.

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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

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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

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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.

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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