PENGANTAR AKUNTANSI (Siklus dan Jurnal)

Ilustrasi Persamaan AkuntansiTransaksi:+$100,000 +$100,000+$60,000 -$60,000+$15,000 +$15,000 -$8,000 -$8,000 -$7,000 +$7,000 +$600 -$600 +$3,000 +$3,0001. Setoran modal oleh pemilik $100.000 2. Beli perlengkapan $60,000 tunai.3. Beli persediaan $15,000 kredit.4. Bayar utk suplier $8,000 (dari hutang $15,000).5. Share modal untuk pemasok (diambil dari hutang) $7,0006. Pay for one year insurance policy, $600 in cash.7. Customer pays $3,000 for merchandise to be delivered in the future. Assets = Liab. + Equity

Penggunaan Jurnal Debit Kredit Bentuk banyak kolom sebelumnya membutuhkan jumlah lembar kertas kerja yang tidak menentu (TIDAK EFISIEN)SISTEM DOUBLE ENTRY, setiap transaksi dicatat sebelah DEBIT dan KREDIT, Tetapi tetap menggunakan dasar PERSAMAAN AKUNTANSI.

Rumus Jurnal Transaksi=Persamaan AkuntansiAktiva(Assets)Hutang + Modal(Liabilities + Equity)DebitKredit

Dan seterusnyaPemasukan ke Jurnal (Journal Entry)(Yang entry adalah Dokumen/Bukti Transaksi)

Special JournalsJURNAL UMUM tidak effisien manakala jumlah transaksi semakin meningkat.Oleh karena itu transaksi sejenis dicatat dalam Jurnal Khusus (special purposes journal).Penjualan KreditJurnal PenjualanPembelian Kredit Jurnal PembelianPenerimaan Kas Jurnal Penerimaan KasPengeluaran Kas Jurnal Pengeluaran Kas Selain di atas Jurnal Umum

Jurnal Penjualan

Jurnal Pembelian

Jurnal Penerimaan Kas

Jurnal Pengeluaran Kas

Jurnal Umum

Siklus Akuntansi (Manual)Posting

Transaction(Source Document)

Jurnal Umum(General Journal)

Buku Pembantu(Sub Ledger)

Jurnal Khusus (Special Journal)

Neraca Percobaan(Trial Balance)

Buku Besar(General Ledger)

Laporan Keuangan (Financial Reporting)

Keputusan dan Kesimpulan (Decision & Conclusion)

Penyesuaian dan Kertas Kerja (Adjusment + Workshet)

Computerised Accounting Systems

Balance SheetStatement of financial position at specific point in time

Income StatementSummarizes revenues and expenses over an accounting period

Statement of Cash FlowsAmount of cash generated during period is not what is shown on balance sheetTells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities

Statement of Retained EarningsReports how much of earnings retained in business rather than paid out in dividends over the life of the firm Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash

Balance SheetStatement of financial position at specific point in time

Income StatementSummarizes revenues and expenses over an accounting period

Statement of Cash FlowsAmount of cash generated during period is not what is shown on balance sheetTells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities

Statement of Retained EarningsReports how much of earnings retained in business rather than paid out in dividends over the life of the firm Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash

Balance SheetStatement of financial position at specific point in time

Income StatementSummarizes revenues and expenses over an accounting period

Statement of Cash FlowsAmount of cash generated during period is not what is shown on balance sheetTells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities

Statement of Retained EarningsReports how much of earnings retained in business rather than paid out in dividends over the life of the firm Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash

Balance SheetStatement of financial position at specific point in time

Income StatementSummarizes revenues and expenses over an accounting period

Statement of Cash FlowsAmount of cash generated during period is not what is shown on balance sheetTells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities

Statement of Retained EarningsReports how much of earnings retained in business rather than paid out in dividends over the life of the firm Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash

Balance SheetStatement of financial position at specific point in time

Income StatementSummarizes revenues and expenses over an accounting period

Statement of Cash FlowsAmount of cash generated during period is not what is shown on balance sheetTells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities

Statement of Retained EarningsReports how much of earnings retained in business rather than paid out in dividends over the life of the firm Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash