akun__bab 2 analisis transaksi [compatibility mode]

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Chapter Chapter 22Analyzing TransactionsAnalyzing Transactions

Accounting, 21st Editiong,Warren Reeve Fess

Unsur-unsur dalam Financial Statements disebut Rekening/Akun/account

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Account adl Catatan mengenai saldo dan perubahan atas Harta, hutang, modal, pendapatan dan Beban.Kelompok akun yang sejenis disebut buku besar (ledger).

Daftar Perkiraan dalam buku besar disebut Bagan

Perkiraan /chart of accounts.

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NetSolutionsChart of Accounts

Financial Reporting/Neraca Income Statement1. Assets11 Cash12 Accounts Receivable

4. Revenue41 Fees Earned42 Rent Revenue12 Accounts Receivable

14 Supplies15 Prepaid Insurance17 Land18 Office Equipment19 Accumulated

Depreciation19 Accumulated Depreciation2. Liabilities21 A t P bl

42 Rent Revenue

5. Expenses51 Wages Expense52 Rent Expense53 Depreciation Expense54 Utilities Expense55 Supplies Expense56 Insurance Expense59 Mi ll E21 Accounts Payable

22 Wages Payable23 Unearned Rent

3. Owner’s Equity31 Chris Clark, Capital32 Chris Clark, Drawing

59 Miscellaneous Expense

NetSolutionsBagan Akun

Financial Reporting/Neraca Income Statement/Lap Laba-Rugi

1. Aset11 Kas12 Piutang Usaha

4. Pendapatan41 Pendapatan Jasa42 Pendapatan sewa12 Piutang Usaha

14 Perlengkapan15 Asuransi Dibayar Dimuka17 Tanah18 Peralatan Kantor19 Akumulasi Peyusutan - Peralatan2. Liabilitas21 Hutang Usaha22 Hutang Gaji23 P d t dit i di k

42 Pendapatan sewa

5. Beban-beban51 Beban Gaji52 Beban Sewa53 Beban Penyusutan54 Beban Umum55 Beban Perlengkapan56 Beban Asuransi59 B b L i l i23 Pendapatan diterima dimuka

3. Ekuitas Pemilik31 Modal Chris Clark32 Prive, Chris Clark

59 Beban Lain-lain

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Klasifikasi Perkiraan/AccountKlasifikasi Perkiraan/Account

AssetsAssets Liabilities Liabilities Aktiva/Harta Aktiva/Harta HutangHutang

CashAccounts receivablePrepaid Insurance

Accounts payableNotes payableWages payableSupplies

LandBuildingEQuipment

Wages payableTax PayableInterest PayableUnearned Fees

Klasifikasi PerkiraanKlasifikasi Perkiraan

LiabilitiesLiabilitiesAssetsAssets

Hutang biasanya disebutkan dalam neraca dengan judul

blLiabilitiesLiabilities

HutangHutangAssetsAssets

Aktiva/HartaAktiva/Hartapayable.

Accounts payableNotes payable

bl

CashAccounts receivablePrepaid Insurance

Wages payableTax PayableInterest PayableUnearned Fees

pSuppliesLandBuildingEquipment

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Klasifikasi Perkiraan/AccountKlasifikasi Perkiraan/Account

Owner’s equity

Modal

RevenuesRevenues/Pendapatan/Pendapatan

Menambah ModalMenambah ModalChris Clark, CapitalChris Clark, Drawing (-) Fees Earned

ExpensesExpenses /Beban/Beban

Mengurangi Mengurangi Modal.Modal.

Rent Expenseg ( ) Fees EarnedRent Revenue

Rent ExpenseSalary ExpenseUtilities Expense

Bentuk Perkiraan yang paling sederhana disebut

T Account.

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The TThe T--AccountAccount

Cash

Diberi JudulDiberi Judul


CashLeft side

debit

Sisi Kiri Akun disebut DEBIT Sisi Kiri Akun disebut DEBIT

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CashLeft side

debitRight side

credit

Sisi Kanan Akun disebut KREDITSisi Kanan Akun disebut KREDIT


Cash3,7504,3002,900

8501,400

7002 9002,900

Typical entries

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Menghitung Saldo Menghitung Saldo TT--AccountAccount

Cash3,750 850Jumlahkan

sisi Debit4,3002,900

1,400700

2,90010,950

sisi Debit

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850Cash

3,7501,400

7002,900

4,3002,900

10,9505,850

Jumlahkan Sisi Kredit

,

850Cash

3,750

Total Debit –Total Kredit disebut Saldo

Akun (Balance Account)

1,400700

2,900

4,3002,900

10,9505,850

Account)

5,100,

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ASSETSAsset Accounts

LIABILITIESLiability Accounts

Statement of Financial Position Accounts

Credit for increases

(+)

Credit for decreases

(-)

Debit for increases

(+)

Debit for decreases

(-)

y

Owner’s Equity AccountsOWNER’S EQUITY


(+)

Debit for decreases

(-)

q y

ASETAkun Aset

LIABILITASAkun Liabilitas

NERACAPosisi Akun

Credit u/ mencatat

Kenaikan(+)

Credit u/ mcatat

penurunan (-)

Debit u/ mcatat Kenaikan(+)

Debit u/ mencatat

Penurunan (-)

Akun Ekuitas PemilikEQUITY PEMILIK

Credit u/ mencatat

Kenaikan(+)

Debit u/ mencatat

Penurunan (-)

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Debits Credits

Rules of Debit / Credit Statement of Financial Position

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

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

Expense Accounts Revenue Accounts

Rules of Debit / Credit Income Statement Accounts


(+)

Credit for decreases

(-)

Debit for increases

(+)

Debit for decreases

(-)

p

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Debits Credits

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

Income Statement Accounts

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

Increase(Normal Balances) Decreases

SALDO NORMAL

Statement of Financial Position accounts:Asset Debit CreditLiability Credit DebitOwner’s Equity:

Capital Credit DebitDrawing Debit Creditg

Income statement accounts:Revenue Credit DebitExpense Debit Credit

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Journalizing and Posting

JURNAL Kegiatan Mencatat Transaksi Bisnis

POSTING Kegiatan Memindahkan Jurnal ke Buku Besar

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DoubleDouble--Entry AccountingEntry 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.”

Scale or Balance T account

Luca PacioliDeveloper ofDouble-EntryAccounting

ReceiveDEBIT

GiveCREDIT

Left SideReceiveDEBIT

Right SideGive

CREDIT

Analisa Transaksi

1. Tentukan Akun apa saja yang dipengaruhi oleh suatu transaksi

2. Pengaruh thd Masing2 Akun tsb: Apakah Menambah/Mengurang?

3. Dicatat pa sisi Debit or Credit?

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Bentuk Kolom JurnalBentuk Kolom Jurnal

Post. Ref.

JOURNAL

Date Description Debit Credit

Page 1

DiisiDiisi

TGL TRANSAKSI Diisi NAMA AKUN

Diisi ALAMAT POSTING

Diisi JUMLAH

Contoh JURNAL

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(A)(A) 1 November, Chris Clark membuka 1 November, Chris Clark membuka rekening di bank atas nama rekening di bank atas nama perusahaan sebesar $25,000perusahaan sebesar $25,000

Post. Ref.

JOURNAL


Page 1

1

2

Nov. 12005

Cash 25 000 002

3

4

Chris Clark, Capital 25 000 00Invested cash in NetSolutions.

(A)(A) 1 November, Chris Clark membuka 1 November, Chris Clark membuka rekening di bank atas nama rekening di bank atas nama perusahaan sebesar $25,000perusahaan sebesar $25,000

Posting Jurnal ke Ledger

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

Chris Clark, Capital

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(B)(B) 5 November , Membeli 5 November , Membeli Tanah secara tunai $20,000Tanah secara tunai $20,000

4

5

6

7

5 Land 20 000 00

Cash 20 000 00Purchased land for building site.

8

9

10

(B)(B) 5 November , Membeli 5 November , Membeli Tanah secara tunai $20,000Tanah secara tunai $20,000

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

LandNov. 5 20,000


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(C)(C) 10 November, Membeli 10 November, Membeli Perlengkapan secara kredit Perlengkapan secara kredit $1,350.$1,350.

10

11

12

13

14

10 Supplies 1 350 00

Accounts Payable 1 350 00Purchased supplies on account.

14

15

16

(C)(C) 10 November, Membeli 10 November, Membeli Perlengkapan secara kredit Perlengkapan secara kredit $1,350.$1,350.

SuppliesNov. 10 1,350

Accounts PayableNov. 10 1,350


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(F)(F) 30 November, Melunasi Hutang 30 November, Melunasi Hutang sebesar $950.sebesar $950.

30 Accounts Payable 950 00

Cash 950 00

Paid creditors on account.

30

31

32

33

3434

35

36

(F)(F) 30 November, Melunasi Hutang 30 November, Melunasi Hutang sebesar $950.sebesar $950.

CashNov. 1 25,000 Nov. 525,000

18 7,500 30 3,650

Accounts PayableNov. 10 1,350Nov. 30 950

30 95030 950

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(D)(D) 18 November, Menerima Kas dari 18 November, Menerima Kas dari pelanggan atas jasa yang telah pelanggan atas jasa yang telah diberikan $7,500diberikan $7,500

18 Cash 7 500 00

Fees Earned 7 500 00

Received fees from customers.

14

15

16

17

1818

19

20

(D)(D) 18 November, Menerima Kas dari 18 November, Menerima Kas dari pelanggan atas jasa yang telah pelanggan atas jasa yang telah diberikan $7,500diberikan $7,500

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

Fees EarnedNov. 18 7,500

18 7,500

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(E)(E) Membayar BebanMembayar Beban--beban untuk bulan beban untuk bulan November: Gaji $2,125; Sewa $800; November: Gaji $2,125; Sewa $800; Umum $450; dan lainUmum $450; dan lain--lain $275 .lain $275 .

30 Wages Expense 2 125 00

Rent Expense 800 00

Utilities Expense 450 00

18

19

20

21

22 Miscellaneous Expense 275 00

Cash 3 650 00

Paid expenses.

22

23

24

(E)(E) Membayar BebanMembayar Beban--beban untuk bulan beban untuk bulan November: Gaji $2,125; Sewa $800; November: Gaji $2,125; Sewa $800; Umum $450; dan lainUmum $450; dan lain--lain $275 .lain $275 .

CashNov. 1 25,000 Nov. 525,000

Wages ExpenseNov. 30 2,125

18 7,500

R E U ili i E

30 3,650

Rent ExpenseNov. 30 800

Utilities ExpenseNov. 30 450

Miscellaneous ExpenseNov. 30 275

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Setiap Jurnal atas Transaksi akan mempengaruhi sisi

Debit dan sisi Kredit dengan j l hjumlah yang sama

(G)(G) Pada akhir periode diketahui Pada akhir periode diketahui jumlah supplies yang terpakai jumlah supplies yang terpakai sebesar $ 800sebesar $ 800

30 Supplies Expense 800 00

Supplies 800 00Supplies used during November.

25

26

27

28

2929

30

31

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(G)(G) Pada akhir periode diketahui Pada akhir periode diketahui jumlah supplies yang terpakai jumlah supplies yang terpakai sebesar $ 800sebesar $ 800

SuppliesNov. 10 1,350

Supplies ExpenseNov. 30 800Nov. 30 800

(H)(H) 30 November, Chris Clark mengambil 30 November, Chris Clark mengambil uang tunai dari perusahaan untuk uang tunai dari perusahaan untuk keperluan pribadi $ 2,000keperluan pribadi $ 2,000

Post. Ref.

JOURNAL


Page 2

1

2

Nov. 302005

Chris Clark, Drawing 2 000 00

p p $ ,p p $ ,

2

3

4

Cash 2 000 00Chris Clark withdrew cash for personal use.

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(H)(H) 30 November, Chris Clark mengambil 30 November, Chris Clark mengambil uang tunai dari perusahaan untuk uang tunai dari perusahaan untuk keperluan pribadi $ 2,000keperluan pribadi $ 2,000

30 950

CashNov. 1 25,000 Nov. 525,000

18 7,500 30 3,650

Chris Clark, DrawingNov. 30 2,000

p p $ ,p p $ ,

30 95030 2,000

Dec. 1Dec. 1 Perusahaan membayar premi asuransi Perusahaan membayar premi asuransi $2,400 untuk jangka waktu 2 tahun$2,400 untuk jangka waktu 2 tahun

Post. Ref.

JOURNAL


Page 2

1

2Dec. 12005

Prepaid Insurance 2 400 002

3

4

Cash 2 400 00Paid premium on two-year policy.

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Post. Ref.

JOURNAL


Page 2

1

2

Dec. 12005


Contoh Akun empat kolom

2

3

4

Cash 2 400 00

ACCOUNT Prepaid Insurance ACCOUNT NO. 15

Paid premium on two-year

policy.

Balance

Debit CreditDate Debit CreditItemPost. Ref.

2 400 00 2 400 00Dec. 12005

Post. Ref.

JOURNAL


Page 2

1

2

Dec. 12005



2

3

4

Cash 2 400 00

ACCOUNT Prepaid Insurance ACCOUNT NO. 15


policy.

Balance


2 400 00 2 400 00Dec. 12005

2

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Post. Ref.

JOURNAL


Page 2

1

2

Dec. 12005



2

3

4

Cash 2 400 00


policy.

ACCOUNT Cash ACCOUNT NO. 11

Balance


2 000 00 5 900 00Nov. 302005

2

Dec. 1 2 400 00 3 500 00

Post. Ref.

JOURNAL


Page 2

1

2

Dec. 12005



2

3

4

Cash 2 400 00


policy.

ACCOUNT Cash ACCOUNT NO. 11

11

Balance


2 000 00 5 900 00Nov. 302005

2

2 400 00 3 500 00Dec. 1 2

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Dec. 1Dec. 1 Membayar beban sewa untuk bulan Membayar beban sewa untuk bulan Desember $800. Desember $800.

14

15

16

1 Rent Expense 52 800 00

Cash 11 800 00Paid rent for December.

17

Dec. 1Dec. 1 Menerima Kas $360 sebagai Uang Menerima Kas $360 sebagai Uang muka atas Jasa untuk 3 bulan ke muka atas Jasa untuk 3 bulan ke depandepan

14

15

16

1 Cash 14 360 00

Unearned Rent 23 360 00

Received advanced payment

pp

17 For three months’ rent of land.

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Dec. 4Dec. 4 Membeli Peralatan Kantor secara Membeli Peralatan Kantor secara kredit $1,800. kredit $1,800.

18

19

20

4 Office Equipment 18 1 800 00

Accounts Payable 21 1 800 00Purchased office equipment on account.

21

Dec. 6Dec. 6 Membayar Beban Iklan $180Membayar Beban Iklan $180

21

22

23

6 Miscellaneous Expense 59 180 00

Cash 11 180 00Paid for newspaper advertising.

24

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Dec. 11Dec. 11 Melunasi Hutang kepada kreditor Melunasi Hutang kepada kreditor $400.$400.

24

25

26

11 Accounts Payable 21 400 00

Cash 11 400 00

Paid creditors on account.27

Dec. 13Dec. 13 Membayar upah pegawaiMembayar upah pegawai

Post. Ref.

JOURNAL


Page 3

1

2

Dec. 132005

Wages Expense 51 950 002

3

4

Cash 11 950 00

Paid two week’s wages.

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Dec. 16Dec. 16 Menerima Kas atas Jasa yang telah Menerima Kas atas Jasa yang telah diberikan $3,100 diberikan $3,100

5

6

7

16 Cash 11 3 100 00

Fees Earned 41 3 100 00

Received fees from customers.8

Dec. 16Dec. 16 Mencatat Tagihan kepada pelanggan Mencatat Tagihan kepada pelanggan atas jasa yang sudah diberikan atas jasa yang sudah diberikan $1,740$1,740$ ,$ ,

9

10

11

16 Accounts Receivable 12 1 750 00


Received fees from customers on account12

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Dec. 20Dec. 20 Membayar Hutang kepada KreditorMembayar Hutang kepada Kreditor

13

14

15

20 Accounts Payable 21 900 00

Cash 11 900 00Paid part of amount owed to Executive Supply Co.

16

Dec. 21Dec. 21 Menerima Pelunasan piutang dari Menerima Pelunasan piutang dari pelanggan $650pelanggan $650

18

19

20

21 Cash 11 650 00

Accounts Receivable 12 650 00Received cash from customer on account.

21

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Dec. 23Dec. 23 Membeli perlengkapan secara tunai Membeli perlengkapan secara tunai $1,450 $1,450

22

23

24

23 Supplies 14 1 450 00

Cash 11 1 450 00

Purchased supplies.25

Dec. 27Dec. 27 Membayar Upah pegawai $1,200Membayar Upah pegawai $1,200

27

28

29

27 Wages Expense 51 1 200 00

Cash 11 1 200 00

Paid two weeks’ wages.30

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Dec. 31Dec. 31 Membayar beban telepon bulan Membayar beban telepon bulan Desember $310Desember $310

31

32

33

31 Utilities Expense 54 310 00

Cash 11 310 00

Paid telephone bill.34

Dec. 31Dec. 31 Membayar Beban Listrik bulan Membayar Beban Listrik bulan Desember $225Desember $225

Post. Ref.

JOURNAL


Page 4

1

2

Dec. 312005

Utilities Expense 54 225 002

3

4

Cash 11 225 00

Paid utility bill.

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Dec. 16Dec. 16 Menerima Kas atas Jasa yang telah Menerima Kas atas Jasa yang telah diberikan $2,870 diberikan $2,870

5

6

7

31 Cash 11 2 870 00


Received fees from customers.8

Dec. 16Dec. 16 Mencatat Tagihan kepada pelanggan Mencatat Tagihan kepada pelanggan atas jasa yang sudah diberikan atas jasa yang sudah diberikan $1,120$1,120

9

10

11

31 Accounts Receivable 12 1 120 00

Fees Earned 41 1 120 00Recorded fees earned on account.

$ ,$ ,

12

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Dec. 31Dec. 31 Pengambilan kas oleh pemilik untuk Pengambilan kas oleh pemilik untuk kepentingan pribadikepentingan pribadi

14

15

16

31 Chris Clark, Drawing 32 2 000 00

Cash 11 2 000 00Chris Clark withdrew cash for personal use.

17

Trial Balance(NERACA SALDO)

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NetSolutionsTrial Balance

December 31, 2005Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00


December 31, 2005CashCash 2 065 002 065 00Accounts ReceivableAccounts Receivable 2 220 002 220 00SuppliesSupplies 2 000 002 000 00Prepaid InsurancePrepaid Insurance 2 400 002 400 00L dL d 20 000 0020 000 00

Statement of Statement of LandLand 20 000 0020 000 00Office EquipmentOffice Equipment 1 800 001 800 00Accounts PayableAccounts Payable 900 00900 00Unearned RentUnearned Rent 360 00360 00Chris Clark, CapitalChris Clark, Capital 25 000 0025 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00

Financial Financial Position ItemsPosition Items

g pRent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

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December 31, 2005Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, DrawingChris Clark, Drawing 4 000 004 000 00Fees Earned 16 340 00Wages Expense 4 275 00

Statement Statement f O ’f O ’Wages Expense 4 275 00

Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

of Owner’s of Owner’s Equity Equity ItemItem


December 31, 2005Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees EarnedFees Earned 16 340 0016 340 00Wages ExpenseWages Expense 4 275 004 275 00IncomeIncomeWages ExpenseWages Expense 4 275 004 275 00Rent ExpenseRent Expense 1 600 001 600 00Utilities ExpenseUtilities Expense 985 00985 00Supplies ExpenseSupplies Expense 800 00800 00Miscellaneous ExpenseMiscellaneous Expense 455 00455 00

42 600 00 42 600 00

Income Income Statement Statement

ItemsItems

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Kapan dibuat ?

Pada saat kesalahan dit kditemukan

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1 Jurnal salah tapi belum diposting

Jenis-jenis Kesalahan

1. Jurnal salah tapi belum diposting2. Jurnal benar, posting salah3. Jurnal salah dan sudah diposting

Correction of Errors

Error Correction Procedure

1. Jurnal salah tapi belum di-P ti


of Errors

Coret jurnal/jumlah yang l h i i kPosting salah, sisipkan

jurnal/jumlah yg benar

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1. Journal entry is incorrect


2. Jurnal Benar, posting l h

of Errors

Coret jurnal/jumlah yang salah salah, sisipkan jumlah

yang benar


Error Correction ProcedureError Correction Procedure3. Jurnal salah dan sudah Buat Jurnal koreksi

diposting

of Errors

diposting

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Contoh Jurnal KoreksiContoh Jurnal Koreksi

5 May, membeli Peralatan Kantor secara kredit $12,500

Jurnal yang dibuat dan sudah dipostingJurnal yang dibuat dan sudah dipostingDate Description Debit Credit

May 5 Supplies 12,500Accounts Payable 12,500

Jurnal koreksi yang Jurnal koreksi yang diperlukan?diperlukan?

Contoh Jurnal KoreksiContoh Jurnal Koreksi

On May 5, a purchase of office equipment on account was incorrectly journalized and posted as shown.


Journal Journal –– As recorded and postedAs recorded and postedDate Description Debit Credit


Date Description Debit CreditMay 5 Office Equipment 12,500

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Correcting Errors Correcting Errors –– An ExampleAn Example


Journal yang sudah dibuatJournal yang sudah dibuatDate Description Debit Credit


Date Description Debit CreditMay 5 Office Equipment 12,500

Supplies 12,500

Journal Koreksi Journal Koreksi

Chapter 2Chapter 2

The EndThe End

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Ada Pertanyaan ??Ada Pertanyaan ??

akun__bab 2 analisis transaksi [compatibility mode]

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