PT2- Akun dasar

A0354 Akuntansi

J0254 Akuntansi Dasar

Pengajar: J. Okky Gunawan

Chapter Chapter 11Introduction to Accounting Introduction to Accounting

and Businessand BusinessAccounting, 21st Edition

Warren Reeve Fess

PowerPoint Presentation by Douglas CloudProfessor Emeritus of AccountingPepperdine University

© Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved.

Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc.

Apa yang akan terjadi jika

owner’s equity negatif?

Accounting reports, called financial statements, provide summarized

information to the owner.

Accounting reports, called financial statements, provide summarized

information to the owner.

LAPORAN KEUANGANSekarang marilah kita mempersiapkan laporan keuangan yang merefleksikan seluruh transaksi yang telah kita catat.

(Page 20)

1. Rugi/Laba (Income Statement)

2. Laporan Perubahan Modal (Statement of Owner’s Equity)

3. Neraca (Balance Sheet)

4. Laporan Arus Kas (Statement of Cash Flows)

Financial StatementsFinancial StatementsFinancial StatementsFinancial Statements• Income statement—A summary of the revenues and

expenses for a specific period of time.

• Statement of owner’s equity—A summary of the changes in the owner’s equity that have occurred during a specific period of time.

• Balance sheet—A list of the assets, liabilities, and owner’s equity as of a specific date.

• Statement of cash flows—A summary of the cash receipts and disbursements for a specific period of time.

Fees earned $7 500 00

Operating expenses:

Rent expense

$2 125 00Wages expense

800 00

Supplies expense

450 00Utilities expense

275 00Miscellaneous expense

Total operating expenses 1 135 00

NetSolutionsIncome Statement

For the Month Ended November 30, 2005

800 00

Net income $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

Chris Clark, capital, November 1, 2005 $ 0

NetSolutionsStatement of Owner’s Equity


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 00Chris Clark, 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 balance sheetsheet

To the To the balance balance sheetsheet

Assets Liabilities

NetSolutionsBalance Sheet

November 30, 2005

Cash $ 5 900 00 Accounts Payable $ 400 00

Supplies 550 00 Owner’s Equity

Land 20 000 00 Chris Clark, 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

Classified Balance Sheet – Account Format

BinusNetNeraca

31 Desember 20XYAKTIVA KEWAJIBAN

Aktiva Lancar: Hutang Lancar: Kas $ 4,525 Hutang Dagang $ 9,800 Piutang Dagang 2,040 Hutang Gaji & Upah 3,765

Total aktiva Lancar $ 6,565 Total Kewajiban $13,565Aktiva Tetap: Tanah $ 9,755 Peralatan 6,500 EKUITAS Total aktiva tetap 16,255 Modal- Tn Binus 9,255

Total Kewajiban danTotal Aktiva $22,820 ekuitas $22,820

============= =============

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.

Report Format

AktivaKewajiban

Ekuitas

Account Format (Pg 20)

Harta = Kewajiban + Ekuitas

Format-format Neraca

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


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

)

Statement of Cash FlowsStatement of Cash Flows

(explained more in ch. 16)(explained more in ch. 16)

Statement of Cash FlowsStatement of Cash Flows

(explained more in ch. 16)(explained more in ch. 16)Cash 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.

Tugas Pribadi

Cari laporan keuangan suatu perusahaan dan tandai dengan panah hubungan-hubungan antar laporan-laporan.

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 Chris Clark to analyze

the firm’s ability to withstand poor business conditions.

The ratio of liabilities to owner’s equity allows owners like Chris Clark to analyze

the firm’s ability to withstand poor business conditions.

Tools for Financial Tools for Financial Analysis and InterpretationAnalysis and Interpretation


Ratio of liabilities to

owner’s equity=

$400

$26,050



= 0.015Ratio of

liabilities to owner’s equity

LATIHAN

Susun Laporan Keuangan Tn. Binus SH membuka praktek konsultan hukum dan pengacara pd tgl 1 Agustus 20XY pada latihan pertemuan 02

Tn. Binus SH membuka praktek konsultan hukum dan pengacara pd tgl 1 Agustus 20XY. Berikut ini adalah data transaksi selama bulan pertama:Tgl Deskripsi

1 Investasi modal awal $ 43,000

2 Beli perlengkapan $200 & perabot kantor $1,800 secara kredit (on account)

6 Melaksanakan jasa konsultasi, fee tunai $4,000

7 Beli tunai tanah utk lokasi di masa depan $15,000

8 Membela klien di pengadilan, dan dijanjikan fee dilunasi minggu depan $800

14 Melunasi tagihan perabot kantor per tgl 2

15 Gaji sekretaris $600

17 Klien melunasi sebagian tagihan $500

20 Jasa penyusunan dokumen hukum, piutang tagihan $800

28 Komisi tunai penjualan real estate $1,500

30 Gaji sekretaris $600

30 Sewa kantor $500

30 Prive $2,900

LATIHAN

Untuk Latihan

• Problems (halaman 35 s/d 41): – 1-2A– 1-3A– 1-4A– 1-5A– 1-6A

• Continuing Problem (halaman 42 s/d 43)• Special Activities (halaman 45): Activity 1-4

Microsoft Excel Worksheet

The EndThe End

Chapter 1Chapter 1

Chapter Chapter 22Analyzing TransactionsAnalyzing Transactions

Accounting, 21st Edition

Warren Reeve Fess

PowerPoint Presentation by Douglas CloudProfessor Emeritus of AccountingPepperdine University

© Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved.

Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc.

Some of the action has been automated, so click the mouse when you see this lightning bolt in the lower right-hand

corner of the screen. You can point and click anywhere on the screen.

Some of the action has been automated, so click the mouse when you see this lightning bolt in the lower right-hand

corner of the screen. You can point and click anywhere on the screen.

1. Explain why accounts are used to record and summarize the effects of transactions on financial statements.

2. Describe the characteristics of an account.3. List the rules of debit and credit and the

normal balances of accounts.4. Analyze and summarize the financial

statement effects of transactions.

ObjectivesObjectivesObjectivesObjectives

After studying this After studying this chapter, you should chapter, you should

be able to:be able to:

After studying this After studying this chapter, you should chapter, you should

be able to:be able to:

5. Prepare a trial balance and explain how it can be used to discover errors.

6. Discover errors in recording transactions and correct them.

7. Use horizontal analysis to compare financial statements from different periods.

ObjectivesObjectivesObjectivesObjectives

Each financial statement item, called an account, is included in the ledger.

Each financial statement item, called an account, is included in the ledger.

Major Account ClassificationsMajor Account Classifications

AssetsAssets are are resources owned resources owned by the business.by the business.


LiabilitiesLiabilities are debts are debts owed to outsiders owed to outsiders

(creditors).(creditors).



CashSuppliesBuildingAccounts

receivable

Accounts payable

Notes payableWages payable






CashSuppliesBuildingAccounts

receivable

Accounts payable

Notes payableWages payable



Liabilities are often identified on the balance sheet by titles

that include payable.

Liabilities are often identified on the balance sheet by titles

that include payable.

Owner’s equity is the

owner’s right to the assets of the

business.

Owner’s equity is the

owner’s right to the assets of the

business.

RevenuesRevenues are are increases in increases in

owner’s equity as owner’s equity as a result of selling a result of selling

services or services or products.products.

RevenuesRevenues are are increases in increases in

owner’s equity as owner’s equity as a result of selling a result of selling

services or services or products.products.Chris Clark,

CapitalChris Clark,

Drawing

Fees EarnedFares EarnedCommission

Revenue

ExpensesExpenses are the are the using up of assets using up of assets or consuming of or consuming of

services to services to generate revenue.generate revenue.

ExpensesExpenses are the are the using up of assets using up of assets or consuming of or consuming of

services to services to generate revenue.generate revenue.

Rent ExpenseSalary ExpenseUtilities

Expense


To assist you in learning, an account can be drawn to resemble the letter T.

To assist you in learning, an account can be drawn to resemble the letter T.

The T-AccountThe T-AccountThe T-AccountThe T-Account

The T-account has a title.The T-account has a title.The T-account has a title.The T-account has a title.

Cash


The left side of the account is theThe left side of the account is the debitdebit side.side.The left side of the account is theThe left side of the account is the debitdebit side.side.

Cash

Left side debit

The T-Account

Nama Perkiraan

Debit Kredit

SISI KIRI


The right side of the account is the The right side of the account is the credit credit side.side.The right side of the account is the The right side of the account is the credit credit side.side.

Cash

Left side debit

Right side credit

The T-Account

Nama Perkiraan

Debit Kredit

Sisi Kanan

T Account, the 2-column account

Mempunyai 3 bagian:

–Title: nama account ybs, misalnya Rent Expense

–Sisi kiri disebut sisi Debit

–Sisi kanan disebut sisi Credit.


Cash3,7504,3002,900

8501,400

7002,900

Typical entries

Balancing a T-AccountBalancing a T-AccountBalancing a T-AccountBalancing a T-Account

Cash3,7504,3002,900

8501,400

7002,90010,950

First, foot the debit

side.

First, foot the debit

side.

8501,400

7002,900

Cash3,7504,3002,900

10,9505,850

Next, foot thecredit side.

Next, foot thecredit side.

8501,400

7002,900

Cash3,7504,3002,900

10,9505,850

Subtract total credits from total debits to obtain the account

balance.

Subtract total credits from total debits to obtain the account

balance.

5,100

Account, pg. 48-49

• Account (akun/ perkiraan): Catatan (record) yang menunjukkan penambahan dan pengurangan nilai suatu unsur dari laporan keuangan, misalnya cash, supplies, prepaid rent, land, accounts payable, owner’s capital, drawing, fees earned, rent expense.

A group of accounts for a

business entity is called a ledger.

A group of accounts for a

business entity is called a ledger.

Account, pg. 48-49

• Account (akun/ perkiraan): Catatan (record) yang menunjukkan penambahan dan pengurangan nilai suatu unsur dari laporan keuangan, misalnya cash, supplies, prepaid rent, land, accounts payable, owner’s capital, drawing, fees earned, rent expense.

• Ledger (buku besar): Kumpulan semua account dari suatu business entity.

• Chart of accounts (bagan perkiraan): Daftar lengkap account yang terdapat pada ledger.

BinusNetSolutionsChart of Accounts

Neraca Rugi Laba

1. Assets11 Kas12 Piutang Dagang14 Perlengkapan15 Asuransi dibayar dimuka17 Tanah & Bangunan18 Peralatan Kantor

2. Kewajiban21 Hutang Dagang23 Pendapatan Dimuka

3. Modal31 Modal, Binus32 Binus, Prive

4. Pendapatan41 Pendapatan Jasa

5. Beban51 Upah52 Beban Sewa54 Utilitas55 Beban Perlengkapan59 Miscellaneous

Expense

A list of the accounts in a ledger is called a chart of

accounts.

A list of the accounts in a ledger is called a chart of

accounts.

Exercise 2-2, page 81

Exercise 2-2, page 81

1-Assets

2-Liabilities

3-Owner’s equity

4-Revenues

5-Expenses

Exercise 2-2, page 811. Assets

111213

2. Liabilities21

3. Owner’s equity3132

4. Revenues41

5. Expenses515253

Exercise 2-2, page 81• 1-Assets

11 Cash12 Accounts Receivable13 Land

• 2-Liabilities21 Accounts Payable

• 3-Owner’s equity31 Corey Krum, Capital32 Corey Krum, Drawing

• 4-Revenues41 Fees Earned

• 5-Expenses51 Supplies Expense52 Wages Expense53 Miscellaneous Expense

Double-Entry AccountingDouble-Entry AccountingDouble-Entry AccountingDouble-Entry Accounting

“ Double-entry accounting is based on a simple concept: each party in a business transaction will receive something and give something in return. In bookkeeping terms, what is received is a debit and what is given is a credit. The T account is a representation of a scale or balance.”

Luca PacioliDeveloper ofDouble-EntryAccounting

Scale or Balance

ReceiveDEBIT

GiveCREDIT

T account

Left SideReceiveDEBIT

Right SideGive

CREDIT

Double-Entry Accounting

• Double entry bookkeeping adalah cara pencatatan dual effects dari setiap transaksi bisnis.

• Harta = Kewajiban + Modal

• Asset pada sisi kiri (debit).

• Kewajiban dan Modal pada sisi kanan (kredit).

ModalHarta Kewajiban

Debit+

Debit–

Kredit–

Debit–

Kredit+

Kredit+

= +

Aturan Debit dan Kredit

Saldo Normal

• Harta = Kewajiban + Modal

• Debit = Kredits

• Saldo normal adalah sisi pencatatan mana yang bila ada penambahan

Increase(Normal Balances) Decreases

Balance sheet accounts:AssetDebit CreditLiability Credit DebitOwner’s Equity:

Capital Credit DebitDrawing Debit Credit

Income statement accounts:Revenue Credit DebitExpense Debit Credit

Normal Balances of Accounts

Transactions and Balance Sheet Accounts

1 Debit 1 Kredit

Setiap transaksi dicatat dengan sedikitnya :

Total debit harus sama dengan total Kredit.

The Double-Entry System

Post. Ref.

JOURNAL

Date Description Debit Credit

Page 1

1

2

3

4

Nov. 12005

Cash 25 000 00

Chris Clark, Capital 25 000 00

Invested cash in NetSolutions.

(A)(A) On November 1, Chris Clark On November 1, Chris Clark deposits $25,000 in a bank account deposits $25,000 in a bank account in the name of NetSolutions.in the name of NetSolutions.




Effects of this entry in the Ledger

CashNov. 1 25,000 Nov. 1 25,000

Chris Clark, Capital

4

5

6

7

8

9

10

5 Land 20 000 00

Cash 20 000 00

Purchased land for building

site.

(B)(B) On November 5, On November 5, NetSolutions bought land NetSolutions bought land for $20,000, paying cash.for $20,000, paying cash.



CashNov. 1 25,000 Nov. 5 20,000

LandNov. 5 20,000



10

11

12

13

14

15

16

10 Supplies 1 350 00

Accounts Payable 1 350 00

Purchased supplies on account.

(C)(C) On November 10, NetSolutions On November 10, NetSolutions purchased supplies on account purchased supplies on account for $1,350.for $1,350.





SuppliesNov. 10 1,350

Accounts PayableNov. 10 1,350

30 Accounts Payable 950 00

Cash 950 00

Paid creditors on account.

30

31

32

33

34

35

36

(F)(F) On November 30, NetSolutions On November 30, NetSolutions paid creditors on account, $950.paid creditors on account, $950.


CashNov. 1 25,000 Nov. 5 25,000

18 7,500 30 3,650

Effects of this entry in the LedgerAccounts Payable

Nov. 10 1,350Nov. 30 950

30 950



Debits Credits

Asset accounts………. Increase (+) Decrease (-)

Liability accounts…… Decrease (-) Increase (+)

Owner’s equity (capital) accounts…. Decrease (-) Increase (+)

Rules of Debit / Credit Balance Sheet Accounts

Credit for increases

(+)


(+)

Credit for decreases

(-)

Debit for increases

(+)

Debit for decreases

(-)

Debit for decreases

(-)

ASSETSAsset Accounts

LIABILITIESLiability Accounts

Owner’s Equity AccountsOWNER’S EQUITY

Balance Sheet Accounts

(D)(D) On November 18, NetSolutions On November 18, NetSolutions received fees of $7,500 from received fees of $7,500 from customers for services provided .customers for services provided .


18 Cash 7 500 00

Fees Earned 7 500 00

Received fees from customers.

14

15

16

17

18

19

20


CashNov. 1 25,000 Nov. 5 25,000

Fees EarnedNov. 18 7,500

18 7,500



(E)(E) Throughout the month, NetSolutions Throughout the month, NetSolutions incurred the following expenses: incurred the following expenses: wages, $2,125; rent, $800; utilities, wages, $2,125; rent, $800; utilities, $450; and miscellaneous, $275 .$450; and miscellaneous, $275 .


30 Wages Expense 2 125 00

Rent Expense 800 00

Utilities Expense 450 00

Miscellaneous Expense 275 00

Cash 3 650 00

Paid expenses.

18

19

20

21

22

23

24

Effects of this entry in the LedgerCash

Nov. 1 25,000 Nov. 5 25,000Wages Expense

Nov. 30 2,12518 7,500

Rent ExpenseNov. 30 800

Utilities ExpenseNov. 30 450

Miscellaneous ExpenseNov. 30 275

30 3,650



In every entry the sum of the debits always equal the sum of the credits.

In every entry the sum of the debits always equal the sum of the credits.

(G)(G) On November 30, a count revealed On November 30, a count revealed that $800 of the supplies inventory that $800 of the supplies inventory had been used.had been used.


30 Supplies Expense 800 00

Supplies 800 00

Supplies used during

November.

25

26

27

28

29

30

31


SuppliesNov. 10 1,350

Supplies ExpenseNov. 30 800Nov. 30 800




(+)

Credit for decreases

(-)

Debit for increases

(+)

Debit for decreases

(-)

Expense Accounts Revenue Accounts

Rules of Debit / Credit Income Statement Accounts

Debits Credits

Revenue accounts…… Decrease (-) Increase (+)

Expense accounts…… Increase (+) Decrease (-)

Income Statement Accounts

Withdrawals by the Owner

Withdrawals by the Owner

Post. Ref.

JOURNAL

Date Description Debit Credit

Page 2

1

2

3

4

Nov. 302005

Chris Clark, Drawing 2 000 00

Cash 2 000 00

Chris Clark withdrew cash for

personal use.

(H)(H) On November 30, Chris Clark On November 30, Chris Clark withdrew $2,000 in cash from withdrew $2,000 in cash from NetSolutions for personal use.NetSolutions for personal use.


30 95030 2,000

CashNov. 1 25,000 Nov. 5 25,000

18 7,500 30 3,650

Effects of this entry in the LedgerChris Clark, Drawing

Nov. 10 1,350Nov. 30 2,000



Mengembangkan Persamaan AkuntansiMengembangkan Persamaan AkuntansiMengembangkan Persamaan AkuntansiMengembangkan Persamaan Akuntansi

“ Persamaan akuntansi kemudian dapat

dikembangkan sehingga mencakup 5 katagori

finansial yang mengindikasikan apa saja yang

telah diterima dan diberikan.”

Biaya

Kewajiban

ModalHarta

DEBITditerima

KREDITSdiberi=

Pendapatan

Expanded Accounting EquationExpanded Accounting EquationExpanded Accounting EquationExpanded Accounting Equation

“Persamaan akuntansi kemudian dapat

dikembangkan sehingga mencakup 5 katagori

finansial yang mengindikasikan apa saja yang

telah diterima dan diberikan.”

Biaya

Kewajiban

ModalHarta

DEBITditerima

KREDITSDiberi=

Pendapatan

LabaBersih

BinusBinusNetSolutionsBinusBinusNetSolutionsBinusBinusNetSolutionsBinusBinusNetSolutions

“Mulai 1 Januari, 20XY, saya membuka usaha

dengan nama BinusNetSolutions. Saya telah

lama memiki keinginan untuk memanfaatkan

keahlian saya dalam bidang microcomputers

dengan menawarkan jasa konsultasi. Berikut

ini akan disajikan bagaimana dalam transaksi

double-entry transactions sisi penerimaan

(debit) senantiasa sama dengan sisi pemberian

(kredit).”

Binus Nusib, Pemilik

Binus membuka rekening bank dg setoran awal $25,000 bagi BinusNetSolutions.

Transaksi BisnisTransaksi Bisnis

Jurnal Umum

Entry A.

TGL Dekripsi Debit Kredit

1/1

Binus membuka rekening bank dg setoran awal $25,000 bagi BinusNetSolutions.


Jurnal Umum

TGL Deskripsi Debit Kredit

1/1 Kas 25,000 Modal, Binus 25,000

Entry A.

BinusNetSolutions membeli tanah senilai $20,000.


Entry B.

Jurnal Umum


1/5 Tanah 20,000 Kas 20,000

BinusNetSolutions membeli perlengkapan senilai $1,350, dilunasi bulan depan


Entry C.

Jurnal Umum


1/10 Perlengkapan 1,350 Hutang Dagang 1,350

BinusNetSolutions memperoleh pendapatan jasa $7,500, secara tunai


Entry D.

Jurnal Umum


1/18 Kas 7,500 Pendapatan Jasa 7,500


1/18 Upah 2,125Beban Sewa 800Utilitas 450Beban lain - lain 275 Kas 3,650

BinusNetSolutions membayar: upah, $2,125; sewa, $800; utilitas, $450; dan lain-lain, $275.


Jurnal Umum

Entry E.

BinusNetSolutions melunasi $950 pada Kreditors atas hutang dagang.


Entry F.

Jurnal Umum


1/30 Hutang Dagang 950 Kas 950

Pada akhir bulan, nilai perlengkapan yg masih tersisa $550.


Entry G.

Jurnal Umum


1/30 Beban Perlengkapan 800 Perlengkapan 800

Saldo rekening perlengkapan $1,350 minus $550 = $800

Binus menarik dana tunai $2,000.


Entry H.

Jurnal Umum


1/30 Binus, Prive 2,000 Kas 2,000

Exercise 2-5 page 82

Exercise 2-5 page 821. Cash 40,000

Ira Janke, Capital 40,0002. Supplies 2,800

Cash 2,8003. Equipment 24,000

Cash 9,000Accounts Payable 15,000

4. Operating Expenses 3,050Cash 3,050

5. Accounts Receivable 12,000Service Revenue 12,000

6. Accounts Payable 7,500Cash 7,500

7. Cash 9,500Accounts Receivable 9,500

8. Ira Janke, Drawing 5,000Cash 5,000

9. Operating Expenses 1,050Supplies 1,050

Let’s exercise now!!!–Exercise 2-15 page 84–Exercise 2-18 page 85–Exercise 2-10 page 83–Exercise 2-13 page 84–Exercise 2-19 page 85–Exercise 2-11 page 83–Exercise 2-21 page 86

Tugas Kelompok

Problem 1-6B page 38: Semua kelompok

Problem 2-3A page 87: Kelompok 1, 2 Problem 2-4A page 88: Kelompok 3, 4 Problem 2-3B page 91: Kelompok 5, 6 Problem 2-4B page 92: Kelompok 7, 8 Dancin Music page 94: Kelompok 9, 10

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