Chapter 3The Matching Concept and the Adjusting ProcessAccounting, 21st EditionWarren Reeve FessPowerPoint Presentation by Douglas Cloud Professor Emeritus of Accounting Pepperdine University
The Matching ConceptKonsep Penandingan
The matching concept = pendapatan dan beban yang terkait harus dilaporkan pada periode yang sama
Cash Basis of AccountingAccrual Basis of AccountingKapan Dilaporkan??Pelaporan Pendapatan dan BebanDua Metode
Cash basis : Pendapatan dan Beban dilaporkan dalam Laporan Laba-rugi pada saat kas sudah diterima/dibayar
Accrual basis = Pendapatan dan Beban diakui saat terjadinya.Pendapatan diakui saat prestasi sudah dilakukan.Beban diakui saat kewajiban timbul atau jasa/produk sudah dinikmati
Revenue dicatat pada saat sudah diperoleh/terjadiExpense dilaporkan apabila sudah timbul kewajibanNet income= Revenues vs ExpensesPerlu jurnal penyesuaian akhir periodeAccrual Basis of Accounting
Tagihan listrik bulan Desember 2009 sebesar Rp.100.000,00 dibayar 15 Januari 2010DASAR AKRUALDASAR KASBeban tahun 2009 atau 2010 ?20092010JawabKenapa ?Digunakan tahun 2009Dibayar tahun 2010
Adanya hutang beban yaitu telah timbul beban tetapi beban tersebut belum dibayar KondisiBeban listrik dan telpon bulan Desember 2009 pada Tanggal 31 Desember 2009 sebesar Rp.100.000,00 (listrik) dan Rp.150.000,00 (telepon) sampai dengan 31 Desember 2009 belum dibayarContohApa penga- Ruhnya ?1. Beban listrik dan telepon telah terjadi karena aliran listrik dan pulsa telepon telah digunakan. 2. Timbul hutang, karena perusahaan telah menggunakan jasa perusahaan lain tapi belum membayar Jurnalnya ?
TglAccountRefJumlah2009Des 31Utilities Expense Utilities Payable250.000
250.000
NetSolutionsTrial BalanceDecember 31, 2009Cash2 065 00Accounts Receivable2 220 00Supplies2 000 00Prepaid Insurance2 400 00Land20 000 00Office Equipment1 800 00Accounts Payable900 00Unearned Rent360 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 340 00Wages Expense4 275 00Rent Expense1 600 00Utilities Expense985 00Supplies Expense800 00Miscellaneous Expense455 0042 600 0042 600 00Unadjusted trial balance
Cash2 065 00Accounts Receivable2 220 00Supplies2 000 00Prepaid Insurance2 400 00Land20 000 00Office Equipment1 800 00Accounts Payable900 00Unearned Rent360 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 340 00Wages Expense4 275 00Rent Expense1 600 00Utilities Expense985 00Supplies Expense800 00Miscellaneous Expense455 0042 600 0042 600 00NetSolutionsTrial BalanceDecember 31, 2009Assets
Cash2 065 00Accounts Receivable2 220 00Supplies2 000 00Prepaid Insurance2 400 00Land20 000 00Office Equipment1 800 00Accounts Payable900 00Unearned Rent360 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 340 00Wages Expense4 275 00Rent Expense1 600 00Utilities Expense985 00Supplies Expense800 00Miscellaneous Expense455 0042 600 0042 600 00NetSolutionsTrial BalanceDecember 31, 2009Liabilities
Cash2 065 00Accounts Receivable2 220 00Supplies2 000 00Prepaid Insurance2 400 00Land20 000 00Office Equipment1 800 00Accounts Payable900 00Unearned Rent360 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 340 00Wages Expense4 275 00Rent Expense1 600 00Utilities Expense985 00Supplies Expense800 00Miscellaneous Expense455 0042 600 0042 600 00NetSolutionsTrial BalanceDecember 31, 2009Owners Equity
Cash2 065 00Accounts Receivable2 220 00Supplies2 000 00Prepaid Insurance2 400 00Land20 000 00Office Equipment1 800 00Accounts Payable900 00Unearned Rent360 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 340 00Wages Expense4 275 00Rent Expense1 600 00Utilities Expense985 00Supplies Expense800 00Miscellaneous Expense455 0042 600 0042 600 00NetSolutionsTrial BalanceDecember 31, 2009Revenue
Cash2 065 00Accounts Receivable2 220 00Supplies2 000 00Prepaid Insurance2 400 00Land20 000 00Office Equipment1 800 00Accounts Payable900 00Unearned Rent360 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 340 00Wages Expense4 275 00Rent Expense1 600 00Utilities Expense985 00Supplies Expense800 00Miscellaneous Expense455 0042 600 0042 600 00NetSolutionsTrial BalanceDecember 31, 2009Expenses
Menyusun Laporan KeuanganIncome StatementPendapatan/RevenueBeban/ExpensseLaba/RugiBalance SheetStatement ofOwners EquityModal awal/akhirPriveLaba/RugiHarta/ASSETsHutang/LiabilitiesModal/Equity
ADJUSTING ENTRIES(Jurnal Penyesuaian)Yang perlu disesuaikan:Pendapatan yang ditangguhkan (Defferred Revenue)Beban yang ditangguhkan (Defferred Expense)Pendapatan yang msh hrs diterima (Accrued Revenue)Beban yang msh hars dibayar/terhutang (Accrued Expense)Penyusutan atas Aktiva Tetap (Depreciation of Fixed Assets
Deferred ExpensesContoh:SuppliesPrepaid AccountKas sudah dibayar, Beban belum terjadi
NetSolutionsTrial BalanceDecember 31, 2009Cash2 065 00Accounts Receivable2 220 00Supplies2 000 00Prepaid Insurance2 400 00Land20 000 00Office Equipment1 800 00Accounts Payable900 00Unearned Rent360 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 340 00Wages Expense4 275 00Rent Expense1 600 00Utilities Expense985 00Supplies Expense800 00Miscellaneous Expense455 0042 600 0042 600 00
1 2 3 4Supplies Expense1 240 00Supplies1 240 00Supplies (balance on trial balance)$2,000Supplies on hand, December 31 760Supplies used$1,240Dec. 311,240Dec. 311,2405514SuppliesBal. 2,000Supplies ExpenseBal.8001455
Cash2 065 00Accounts Receivable2 220 00Supplies2 000 00Prepaid Insurance2 400 00Land20 000 00Office Equipment1 800 00Accounts Payable900 00Unearned Rent360 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 340 00Wages Expense4 275 00Rent Expense1 600 00Utilities Expense985 00Supplies Expense800 00Miscellaneous Expense455 0042 600 0042 600 00NetSolutionsTrial BalanceDecember 31, 2009
4 5 6 731Insurance Expense100 00Prepaid Insurance100 00Dec. 31100Dec. 311005615Prepaid InsuranceBal. 2,400Insurance Expense1556Sebagian dari Prepaid Insurance harus diakui sebagai beban:1/24 x $2,400 = $100
Effect of Omitting Adjustment
Deferred Revenue Contoh:Unearned RevenueKas sudah diterima, Jasa belum diberikan
NetSolutionsTrial BalanceDecember 31, 2009Cash2 065 00Accounts Receivable2 220 00Supplies2 000 00Prepaid Insurance2 400 00Land20 000 00Office Equipment1 800 00Accounts Payable900 00Unearned Rent360 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 340 00Wages Expense4 275 00Rent Expense1 600 00Utilities Expense985 00Supplies Expense800 00Miscellaneous Expense455 0042 600 0042 600 00
7 8 9 1031Unearned Rent120 00Rent Revenue120 00Dec. 31120Dec. 311202342Unearned RentBal.360Rent Revenue2342Pendapatan yang sudah harus diakui=1/3 x $360 = $120
Effect of Omitting Adjustment
Accrued Expenses (Accrued Liabilities)Contoh:Wages PayableTimbul Expense dan PAYABLEBeban sudah terjadi, kas belum dibayar
NetSolutionsTrial BalanceDecember 31, 2009Cash2 065 00Accounts Receivable2 220 00Supplies2 000 00Prepaid Insurance2 400 00Land20 000 00Office Equipment1 800 00Accounts Payable900 00Unearned Rent360 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 340 00Wages Expense4 275 00Rent Expense1 600 00Utilities Expense985 00Supplies Expense800 00Miscellaneous Expense455 0042 600 0042 600 0025
10 11 12 1331Wages Expense250 00Wages Payable250 00Dec. 31250Dec. 312505122Mencatan Beban yang sudah terjadi tetapi belum dibayar
Effect of Omitting Adjustment
Accrued Revenues Timbul Receivable dan RevenueJasa sudah diberikan, kas belum diterima
NetSolutionsTrial BalanceDecember 31, 2009Cash2 065 00Accounts Receivable2 220 00Supplies2 000 00Prepaid Insurance2 400 00Land20 000 00Office Equipment1 800 00Accounts Payable900 00Unearned Rent360 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 340 00Wages Expense4 275 00Rent Expense1 600 00Utilities Expense985 00Supplies Expense800 00Miscellaneous Expense455 0042 600 0042 600 0029
1314 151631Accounts Receivable500 00Fees Earned500 00Dec. 31500Dec. 315001241Accounts ReceivableBal.16,340Fees Earned1241Bal.2,220Jasa sudah diberikan tetapi kas belum diterima
Effect of Omitting Adjustment
Fixed Assets
Apa itu aktiva tetap ?AKTIVA TETAP = HARTA YANG DIPEROLEH UNTUK DIGUNAKAN DALAM KEGIATAN OPERASIONAL DAN DAPAT DIGUNAKAN BERULANG-ULANG SERTA UMURNYA LEBIH DARI SATU TAHUN
JIKA AKTIVA DAPAT DIGUNAKAN LEBIH DARI SETAHUNAKTIVA TERSEBUT DAPAT DIGUNAKAN UNTUK MEMPEROLEH PENDAPATAN LEBIH DARI SETAHUNHARGA BELINYA DILAPORKAN SEBAGAI BEBAN UNTUK BEBERAPA TAHUN
1 Januari 2000 membeli mobil dengan harga $15,000, umur mobil ditaksir 5 tahunUmur = 5 tahun1/1/20001/1/20011/1/20021/1/20091/1/20101/1/2009
Menyusutkan aktiva tetapMengalokasikan cost aktiva tetap sebagai beban pada tahun-tahun penggunaan1/1 2000 dibeli Cost = $15,000Umur = 5 tahun1/1/20001/1/20011/1/20021/1/20091/1/20101/1/20093,0003,0003,0003,0003,000
Beban penyusutan periode berjalan $3,00016171819Accumulated Depreciation- Office Equipment3,000. 00Dec. 313,000Depreciation ExpenseDec. 313,000Accumulated DepreciationOffice Equipment195353
NetSolutions balance sheet would show the office equipment at cost, less the accumulated depreciation.Office equipment$15,000 Less accumulated depreciation 3,000 $12,000Book value
LandTanah Umurnya tidak dapat ditentukan sehingga Tidak perlu diSUSUTKAN
BuildingGedung mempunyai umur terbatas sehingga harus di depresiasikan/disusutkan. Perkiraan yand digunakan untuk membuat jurnal penyesuaian adalah Accumulated DepreciationBuilding
EquipmentEquipment mempunyai umur yang terbatas sehingga harus disusutkan. Perkiraan yang digunakan adl Accumulated DepreciationEquipment
Effect of Omitting Adjustment
Summary of Basic Adjustments
NetSolutions Adjusted Trial Balance for December 31, 2009
NetSolutionsAdjusted Trial BalanceDecember 31, 2009Cash2 065 00Accounts Receivable2 720 00Supplies760 00Prepaid Insurance2 300 00Land20 000 00Office Equipment1 800 00Accumulated Depreciation50 00Accounts Payable900 00Wages Payable250 00Unearned Rent240 00Chris Clark, Capital25 000 00Chris Clark, Drawing4 000 00Fees Earned16 840 00Rent Revenue120 00Wages Expense4 525 00Rent Expense1 600 00Utilities Expense985 0041Continued
NetSolutionsTrial BalanceDecember 31, 2009 (Continued)Supplies Expense2 040 00Insurance Expense100 00Miscellaneous Expense455 0043 400 0043 400 0042
Defferred Revenue dan Defferred Expense dapat dicatat dengan 2 pendekatan:Pendekatan neraca/Asset-liabilities/ real (Balance Sheet Approach)Pendekatan Pendapatan-beban/ Nominal (Income Statement Approach)
Balance Sheet Approach/Real ApproachSupplies 100 Account Payable 100Supplies expense 70 Supplies 70Cash 300 Unearned fees 300Unearned Fees 100 Fees Earned 100SuppliesSupplies Expense1007070100Account PayableSaldo 30Saldo 70
Income Statement Approach/Nominal ApproachSupplies Expense 100 Account Payable 100Supplies 30 Supplies expense 30Cash 300 Fees Earned 300Fees Earned 200 Unearned Fees 200Supplies ExpenseSupplies 1003030100Account PayableSaldo 70Saldo 30
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