Chapter 2Analyzing TransactionsAccounting, 21st EditionWarren Reeve Fess

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

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.

NetSolutionsChart of AccountsFinancial Reporting/NeracaIncome Statement1.Assets11Cash12Accounts Receivable14Supplies15Prepaid Insurance17Land18Office Equipment19 Accumulated Depreciation19Accumulated Depreciation2.Liabilities21Accounts Payable22Wages Payable23Unearned Rent

3.Owners Equity31Chris Clark, Capital32Chris Clark, Drawing4.Revenue41Fees Earned42Rent Revenue

5.Expenses51Wages Expense52Rent Expense53Depreciation Expense54Utilities Expense55Supplies Expense56Insurance Expense59Miscellaneous Expense

NetSolutionsBagan AkunFinancial Reporting/NeracaIncome Statement/Lap Laba-Rugi1.Aset11Kas12Piutang Usaha14Perlengkapan15Asuransi Dibayar Dimuka17Tanah18Peralatan Kantor19 Akumulasi Peyusutan - Peralatan2.Liabilitas21Hutang Usaha22Hutang Gaji23Pendapatan diterima dimuka

3.Ekuitas Pemilik31Modal Chris Clark32Prive, Chris Clark4.Pendapatan41Pendapatan Jasa42Pendapatan sewa

5.Beban-beban51Beban Gaji52Beban Sewa53Beban Penyusutan54Beban Umum55Beban Perlengkapan56Beban Asuransi59Beban Lain-lain

Klasifikasi Perkiraan/AccountAssets Aktiva/Harta Liabilities HutangCashAccounts receivablePrepaid InsuranceSuppliesLandBuildingEQuipmentAccounts payableNotes payableWages payableTax PayableInterest PayableUnearned Fees

Klasifikasi PerkiraanLiabilities HutangAssets Aktiva/HartaHutang biasanya disebutkan dalam neraca dengan judul payable.Accounts payableNotes payableWages payableTax PayableInterest PayableUnearned Fees CashAccounts receivablePrepaid InsuranceSuppliesLandBuildingEquipment

Owners equity ModalRevenues /PendapatanMenambah ModalChris Clark, CapitalChris Clark, Drawing (-)Fees EarnedRent RevenueExpenses /BebanMengurangi Modal.Rent ExpenseSalary ExpenseUtilities ExpenseKlasifikasi Perkiraan/Account

Bentuk Perkiraan yang paling sederhana disebut T Account.

The T-AccountDiberi JudulCash

The T-AccountSisi Kiri Akun disebut DEBIT CashLeft side debit

The T-AccountSisi Kanan Akun disebut KREDITCashLeft side debitRight side credit

The T-AccountCash3,7504,3002,9008501,4007002,900Typical entries

Menghitung Saldo T-Account

Cash3,7504,3002,9008501,4007002,900Jumlahkan sisi Debit

8501,4007002,900Cash3,7504,3002,900Jumlahkan Sisi Kredit

8501,4007002,900Cash3,7504,3002,900Total Debit Total Kredit disebut Saldo Akun (Balance Account)5,100

Credit for increases (+)Credit for increases (+)Credit for decreases (-)Debit for increases (+)Debit for decreases (-)Debit for decreases (-)Statement of Financial Position Accounts

Credit u/ mencatat Kenaikan(+)Credit u/ mencatat Kenaikan(+)Credit u/ mcatat penurunan (-)Debit u/ mcatat Kenaikan(+)Debit u/ mencatat Penurunan (-)Debit u/ mencatat Penurunan (-)NERACAPosisi Akun

DebitsCreditsAsset accounts.Increase (+)Decrease (-)Liability accountsDecrease (-)Increase (+)Owners equity (capital) accounts.Decrease (-)Increase (+)Rules of Debit / Credit Statement of Financial Position

Credit for increases (+)Credit for decreases (-)Debit for increases (+)Debit for decreases (-)Expense AccountsRevenue AccountsRules of Debit / Credit Income Statement Accounts

DebitsCreditsRevenue accountsDecrease (-)Increase (+)Expense accountsIncrease (+)Decrease (-)Income Statement Accounts

Increase(Normal Balances)DecreasesStatement of Financial Position accounts:AssetDebitCreditLiabilityCreditDebitOwners Equity:Capital CreditDebitDrawingDebitCreditIncome statement accounts:RevenueCreditDebitExpenseDebitCreditSALDO NORMAL

Journalizing and Posting

JURNALKegiatan Mencatat Transaksi BisnisPOSTINGKegiatan Memindahkan Jurnal ke Buku Besar

Double-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-EntryAccountingScale or BalanceReceiveDEBITGiveCREDITT accountLeft SideReceiveDEBITRight SideGiveCREDIT

Analisa TransaksiTentukan Akun apa saja yang dipengaruhi oleh suatu transaksiPengaruh thd Masing2 Akun tsb: Apakah Menambah/Mengurang?Dicatat pa sisi Debit or Credit?

Bentuk Kolom JurnalDiisi TGL TRANSAKSI

Diisi NAMA AKUN

Diisi ALAMAT POSTING

Diisi JUMLAH

Contoh JURNAL

1 2 3 4Cash25 000 00Chris Clark, Capital25 000 00Invested cash in NetSolutions.1 November, Chris Clark membuka rekening di bank atas nama perusahaan sebesar $25,000

Posting Jurnal ke LedgerCashNov. 125,000Nov. 125,000Chris Clark, Capital1 November, Chris Clark membuka rekening di bank atas nama perusahaan sebesar $25,000

5Land20 000 00Cash20 000 00Purchased land for building site.(B)5 November , Membeli Tanah secara tunai $20,000

CashNov. 125,000Nov. 520,000LandNov. 520,000(B)5 November , Membeli Tanah secara tunai $20,000Posting Jurnal ke Ledger

10 11 121314151610Supplies1 350 00Accounts Payable1 350 00Purchased supplies on account.(C)10 November, Membeli Perlengkapan secara kredit $1,350.

SuppliesNov. 101,350Accounts PayableNov. 101,350Posting Jurnal ke Ledger(C)10 November, Membeli Perlengkapan secara kredit $1,350.

30Accounts Payable950 00Cash950 00Paid creditors on account.30 313233343536(F)30 November, Melunasi Hutang sebesar $950.

CashNov. 125,000Nov. 525,000187,500303,650Accounts PayableNov. 101,350Nov. 3095030950(F)30 November, Melunasi Hutang sebesar $950.

(D)18 November, Menerima Kas dari pelanggan atas jasa yang telah diberikan $7,50018Cash7 500 00Fees Earned7 500 00Received fees from customers.14 15 1617181920

CashNov. 125,000Nov. 525,000Fees EarnedNov. 187,500187,500(D)18 November, Menerima Kas dari pelanggan atas jasa yang telah diberikan $7,500

(E)Membayar Beban-beban untuk bulan November: Gaji $2,125; Sewa $800; Umum $450; dan lain-lain $275 .30Wages Expense2 125 00Rent Expense800 00Utilities Expense450 00Miscellaneous Expense275 00Cash3 650 00Paid expenses.18 192021222324

CashNov. 125,000Nov. 525,000Wages ExpenseNov. 302,125187,500Rent ExpenseNov. 30800Utilities ExpenseNov. 30450Miscellaneous ExpenseNov. 30275303,650(E)Membayar Beban-beban untuk bulan November: Gaji $2,125; Sewa $800; Umum $450; dan lain-lain $275 .

Setiap Jurnal atas Transaksi akan mempengaruhi sisi Debit dan sisi Kredit dengan jumlah yang sama

(G)Pada akhir periode diketahui jumlah supplies yang terpakai sebesar $ 80030Supplies Expense800 00Supplies800 00Supplies used during November.25 262728293031

SuppliesNov. 101,350Supplies ExpenseNov. 30 800Nov. 30800(G)Pada akhir periode diketahui jumlah supplies yang terpakai sebesar $ 800

1 2 3 4Chris Clark, Drawing2 000 00Cash2 000 00Chris Clark withdrew cash for personal use.(H)30 November, Chris Clark mengambil uang tunai dari perusahaan untuk keperluan pribadi $ 2,000

30950302,000CashNov. 125,000Nov. 525,000187,500303,650Chris Clark, DrawingNov. 302,000(H)30 November, Chris Clark mengambil uang tunai dari perusahaan untuk keperluan pribadi $ 2,000

1 2 3 4Prepaid Insurance2 400 00Cash2 400 00Paid premium on two-year policy.Dec. 1Perusahaan membayar premi asuransi $2,400 untuk jangka waktu 2 tahun

1 2 3 4Prepaid Insurance2 400 00Cash2 400 00ACCOUNTPrepaid InsuranceACCOUNT NO. 15BalanceDebitCreditDateDebitCreditItemPost. Ref.2 400 002 400 00Paid premium on two-yearpolicy.Contoh Akun empat kolom

1 2 3 4Prepaid Insurance2 400 00Cash2 400 00ACCOUNTPrepaid InsuranceACCOUNT NO. 15BalanceDebitCreditDateDebitCreditItemPost. Ref.2 400 002 400 00215Paid premium on two-yearpolicy.Contoh Akun empat kolom

ACCOUNTCashACCOUNT NO. 11BalanceDebitCreditDateDebitCreditItemPost. Ref.2 000 005 900 002Dec. 12 400 003 500 00Contoh Akun empat kolom

ACCOUNTCashACCOUNT NO. 11BalanceDebitCreditDateDebitCreditItemPost. Ref.2 000 005 900 0022 400 003 500 00Dec. 1112Contoh Akun empat kolom

14 151617Rent Expense52800 00Cash11800 00Paid rent for December.Dec. 1Membayar beban sewa untuk bulan Desember $800.

14 151617Cash14360 00Unearned Rent23360 00Received advanced payment For three months rent of land.Dec. 1Menerima Kas $360 sebagai Uang muka atas Jasa untuk 3 bulan ke depan

Dec. 4Membeli Peralatan Kantor secara kredit $1,800. 18192021Office Equipment181 800 00Accounts Payable211 800 00Purchased office equipment on account.

Dec. 6Membayar Beban Iklan $18021222324Miscellaneous Expense59180 00Cash11180 00Paid for newspaper advertising.

Dec. 11Melunasi Hutang kepada kreditor $400.24252627Accounts Payable21400 00Cash11400 00Paid creditors on account.

Dec. 13Membayar upah pegawai1 2 3 4Wages Expense51950 00Cash11950 00Paid two weeks wages.

Dec. 16Menerima Kas atas Jasa yang telah diberikan $3,100 5678Cash113 100 00Fees Earned413 100 00Received fees from customers.

Dec. 16Mencatat Tagihan kepada pelanggan atas jasa yang sudah diberikan $1,7409101112Accounts Receivable121 750 00Fees Earned411 750 00Received fees from customers on account

Dec. 20Membayar Hutang kepada Kreditor13141516Accounts Payable21900 00Cash11900 00Paid part of amount owed to Executive Supply Co.

Dec. 21Menerima Pelunasan piutang dari pelanggan $65018192021Cash11650 00Accounts Receivable12650 00Received cash from customer on account.

Dec. 23Membeli perlengkapan secara tunai $1,450 22232425Supplies141 450 00Cash111 450 00Purchased supplies.

Dec. 27Membayar Upah pegawai $1,20027282930Wages Expense511 200 00Cash111 200 00Paid two weeks wages.

Dec. 31Membayar beban telepon bulan Desember $31031323334Utilities Expense54310 00Cash11310 00Paid telephone bill.

Dec. 31Membayar Beban Listrik bulan Desember $2251 2 3 4Utilities Expense54225 00Cash11225 00Paid utility bill.

5678Cash112 870 00Fees Earned412 870 00Received fees from customers.

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

9101112Accounts Receivable121 120 00Fees Earned411 120 00Recorded fees earned on account.Dec. 16Mencatat Tagihan kepada pelanggan atas jasa yang sudah diberikan $1,120

Dec. 31Pengambilan kas oleh pemilik untuk kepentingan pribadi14151617Chris Clark, Drawing322 000 00Cash112 000 00Chris Clark withdrew cash for personal use.

Trial Balance(NERACA SALDO)

NetSolutionsTrial BalanceDecember 31, 2005Cash2 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

NetSolutionsTrial BalanceDecember 31, 2005Cash2 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 00Statement of Financial Position Items

NetSolutionsTrial BalanceDecember 31, 2005Cash2 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 00Statement of Owners Equity Item

NetSolutionsTrial BalanceDecember 31, 2005Cash2 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 00Income Statement Items

Kapan dibuat ?Pada saat kesalahan ditemukan

Jurnal salah tapi belum dipostingJurnal benar, posting salahJurnal salah dan sudah dipostingJenis-jenis Kesalahan

Error Correction ProcedureJurnal salah tapi belum di-Posting Error Correction ProcedureCorrection of ErrorsCoret jurnal/jumlah yang salah, sisipkan jurnal/jumlah yg benar

Error Correction ProcedureJournal entry is incorrect Error Correction Procedure2.Jurnal Benar, posting salahCorrection of ErrorsCoret jurnal/jumlah yang salah, sisipkan jumlah yang benar

Error Correction Procedure Error Correction ProcedureJurnal salah dan sudahBuat Jurnal koreksi dipostingCorrection of Errors

Jurnal koreksi yang diperlukan?Jurnal yang dibuat dan sudah dipostingContoh Jurnal Koreksi5 May, membeli Peralatan Kantor secara kredit $12,500DateDescriptionDebitCreditMay 5Supplies 12,500 Accounts Payable 12,500

Journal As recorded and postedContoh Jurnal KoreksiOn May 5, a purchase of office equipment on account was incorrectly journalized and posted as shown.DateDescriptionDebitCreditMay 5Supplies 12,500 Accounts Payable 12,500DateDescriptionDebitCreditMay 5Office Equipment12,5005 May, membeli Peralatan Kantor secara kredit $12,500

DateDescriptionDebitCreditMay 5Office Equipment12,500 Supplies12,500Journal yang sudah dibuatCorrecting Errors An ExampleDateDescriptionDebitCreditMay 5Supplies 12,500 Accounts Payable 12,500Journal Koreksi 5 May, membeli Peralatan Kantor secara kredit $12,500

The EndChapter 2

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