Ch03 _ IND _ accounting intermediate
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Transcript of Ch03 _ IND _ accounting intermediate
Slide 3-1
Slide 3-2
C H A P T E R C H A P T E R 33
THE ACCOUNTING THE ACCOUNTING INFORMATION SYSTEMINFORMATION SYSTEM
Intermediate AccountingIFRS Edition
Kieso, Weygandt, and Warfield
Slide 3-3
1. Memahami terminologi dasar akuntansi.
2. Menjelaskan aturan double-entry.
3. Mengidentifikasi langkah-langkah dalam siklus akuntansi.
4. Rekam transaksi dalam jurnal, posting ke buku besar, dan menyusun neraca saldo.
5. Mempersiapkan jurnal penyesuaian.
6. Mempersiapkan laporan keuangan dari neraca saldo disesuaikan.
7. Siapkan jurnal penutup.
Learning ObjectivesLearning ObjectivesLearning ObjectivesLearning Objectives
Slide 3-4
Identifikasi dan RekamIdentifikasi dan Rekam
PenjurnalanPenjurnalan
PostingPosting
Neraca saldoNeraca saldo
Jurnal penyesuaianJurnal penyesuaian
Neraca saldo disesuaikanNeraca saldo disesuaikan
Menyiapkan laporan Menyiapkan laporan keuangankeuangan
penutupanpenutupan
Neraca saldo steleah Neraca saldo steleah penutupanpenutupan
Reversing entri/pembalikReversing entri/pembalik
ringkasanringkasan
Accounting Accounting Information SystemInformation System
The Accounting The Accounting CycleCycle
Financial Financial Statements For Statements For MerchandisersMerchandisers
Terminologi dasar Terminologi dasar
Debet dan kreditDebet dan kredit
Persamaan akuntansiPersamaan akuntansi
Laporan keuangan dan Laporan keuangan dan struktur kepemilikanstruktur kepemilikan
Income statementIncome statement
Statement of retained Statement of retained earningsearnings
Statement of financial Statement of financial positionposition
Closing entriesClosing entries
The Accounting Information SystemThe Accounting Information SystemThe Accounting Information SystemThe Accounting Information System
Slide 3-5
Mengumpulkan dan memproses data transaksi.
Menyebarkan informasi kepada pihak yang berkepentingan.
Accounting Information SystemAccounting Information SystemAccounting Information SystemAccounting Information System
Accounting Information System (AIS)
Slide 3-6
Basic TerminologyBasic TerminologyBasic TerminologyBasic Terminology
LO 1 Understand basic accounting terminology.LO 1 Understand basic accounting terminology.
peristiwa
transaksi
akun
akun riil
akun nominal
buku besar
jurnal
Posting
Neraca saldo
Jurnal penyesuaian
Laporan keuangan
Jurnal penutup
Slide 3-7
Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Akun menunjukkan pengaruh transaksi pada aset tertentu, kewajiban, ekuitas, pendapatan, atau rekening pengeluaran.
Akuntansi system double-entry (dua sisi efek).
Perekaman dilakukan dengan mendebet setidaknya satu akun dan mengkredit akun lain.
Debit harus sama KREDIT.
Slide 3-8
Account Name
Debit / Dr. Credit / Cr.
Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits
Pengaturan yang menunjukkan pengaruh transaksi pada akun.
Debit = “Left”
Credit = “Right”
AccountAccount
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Akun dapat Akun dapat digambarkan digambarkan
dalam bentuk T-dalam bentuk T-Account.Account.
Slide 3-9
Account Name
Debit / Dr. Credit / Cr.
Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits
Jika entri Debit lebih besar dari entri Kredit, akun akan memiliki saldo debet.
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
$10,000 Transaction #2$3,000
$15,000$15,000
8,000Transaction #3
Balance
Transaction #1
Slide 3-10
Account Name
Debit / Dr. Credit / Cr.
Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits
Jika entri kredit yang lebih besar dari entri Debit, akun akan memiliki saldo kredit.
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
$10,000 Transaction #2$3,000
$1,000$1,000
8,000 Transaction #3
Balance
Transaction #1
Slide 3-11
Chapter 3-23
AssetsAssets
Debit / Dr. Credit / Cr.
Normal BalanceNormal Balance
Chapter 3-27
Debit / Dr. Credit / Cr.
Normal BalanceNormal Balance
ExpenseExpense
Chapter 3-24
LiabilitiesLiabilities
Debit / Dr. Credit / Cr.
Normal BalanceNormal Balance
Chapter 3-25
Debit / Dr. Credit / Cr.
Normal BalanceNormal Balance
EquityEquity
Chapter 3-26
Debit / Dr. Credit / Cr.
Normal BalanceNormal Balance
RevenueRevenue
Normal Balance Credit
Normal Balance Credit
Normal Balance
Debit
Normal Balance
Debit
Debits and Credits SummaryDebits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Slide 3-12
Statement of Financial PositionStatement of Financial Position Income StatementIncome Statement
= + =-Asset Liability Equity Revenue Expense
Debit
Credit
Debits and Credits SummaryDebits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Slide 3-13
The Accounting EquationThe Accounting EquationThe Accounting EquationThe Accounting Equation
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Hubungan antara aset, kewajiban dan ekuitas bisnis:Hubungan antara aset, kewajiban dan ekuitas bisnis:
Persamaan harus seimbang setelah setiap transaksi. Persamaan harus seimbang setelah setiap transaksi.
Untuk setiap Debit harus ada Kredit.Untuk setiap Debit harus ada Kredit.
Illustration 3-3
Slide 3-14
Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities EquityEquityEquityEquity= +
1.1. Pemilik menginvestasikan $ 40.000 dalam pertukaran Pemilik menginvestasikan $ 40.000 dalam pertukaran untuk modal sahamuntuk modal saham
+ 40,000 + 40,000
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Slide 3-15
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +
2. 2. Mengucurkan uang tunai $ 600 untuk gaji sekretaris Mengucurkan uang tunai $ 600 untuk gaji sekretaris..
- 600 - 600 (expense)
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration
EquityEquityEquityEquity
Slide 3-16
Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +
3.3. Pembelian peralatan kantor dengan harga $ 5.200, Pembelian peralatan kantor dengan harga $ 5.200, memberikan surat promes 10 persen di bursa.memberikan surat promes 10 persen di bursa.
+ 5,200 + 5,200
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
EquityEquityEquityEquity
Slide 3-17
Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +
4. 4. Menerima uang tunai $ 4.000 untuk jasa yang Menerima uang tunai $ 4.000 untuk jasa yang diberikan.diberikan.
+ 4,000 + 4,000 (revenue)
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
EquityEquityEquityEquity
Slide 3-18
Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +
5. 5. Melunasi kewajiban jangka pendek sebesar $ 7.000.Melunasi kewajiban jangka pendek sebesar $ 7.000.
- 7,000 - 7,000
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
EquityEquityEquityEquity
Slide 3-19
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +
6. 6. Mengumumkan pembagian dividen tunai sebesar $ Mengumumkan pembagian dividen tunai sebesar $ 5.000.5.000.
+ 5,000 - 5,000
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration
EquityEquityEquityEquity
Slide 3-20
Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +
7. 7. Mengkonversi kewajiban jangka panjang sebesar $ Mengkonversi kewajiban jangka panjang sebesar $ 80.000 menjadi saham biasa .80.000 menjadi saham biasa .
- 80,000 + 80,000
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
EquityEquityEquityEquity
Slide 3-21
Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration
AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +
8. 8. Membayar uang tunai sebesar $ 16.000 untuk Membayar uang tunai sebesar $ 16.000 untuk sebuah van pengiriman.sebuah van pengiriman.
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
- 16,000
+ 16,000
Note that the accounting equation equality is maintained after recording each transaction.
Note that the accounting equation equality is maintained after recording each transaction.
EquityEquityEquityEquity
Slide 3-22
Struktur kepemilikan menentukan jenis-jenis akun yang merupakan bagian dari ekuitas.
Proprietorship or Proprietorship or Partnership Partnership
Proprietorship or Proprietorship or Partnership Partnership CorporationCorporationCorporationCorporation
Share capital
Share premium
Dividends
Retained Earnings
Financial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership Structure
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
Capital account Drawing account
Slide 3-23
Financial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership Structure
LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
EquityEquity
Statement of Financial Position
Retained Earnings Statement
Net income or Net loss (Revenues less expenses)(Revenues less expenses)
Income StatementIncome Statement
Net income or Net loss (Revenues less expenses)(Revenues less expenses)
Income StatementIncome StatementDividendsDividends
Retained Earnings Retained Earnings (Net income retained in business)(Net income retained in business)
Retained Earnings Retained Earnings (Net income retained in business)(Net income retained in business)
Share Capital Share Capital (Investment by shareholders)(Investment by shareholders)
Share Capital Share Capital (Investment by shareholders)(Investment by shareholders)
Illustration 3-4
Slide 3-24
The Accounting CycleThe Accounting CycleThe Accounting CycleThe Accounting Cycle
LO 3 Identify steps in the accounting cycle.LO 3 Identify steps in the accounting cycle.
TransactionsTransactions
1. Journalization1. Journalization
6. Financial Statements6. Financial Statements
7. Closing entries7. Closing entries
8. Post-closing trail balance8. Post-closing trail balance
9. Reversing entries (Pembalik)
9. Reversing entries (Pembalik)
3. Trial balance3. Trial balance
2. Posting2. Posting
5. Adjusted trial balance5. Adjusted trial balance
4. Adjustments4. AdjustmentsWork Sheet
Illustration 3-6
Slide 3-25
General JournalGeneral Journal – a chronological record of transactions. Journal Entries are recorded in the journal.
1. Journalizing1. Journalizing1. Journalizing1. Journalizing
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
September 1: Pemegang Saham menginvestasikan uang tunai $ 15.000 dalam pertukaran untuk saham biasa.
Illustration 3-7
Slide 3-26
Posting Posting - Proses mentransfer sejumlah dari jurnal ke buku besar.
2. Posting2. Posting2. Posting2. Posting
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
Illustration 3-7
Illustration 3-8
Slide 3-27
Posting Posting – Mentransfer jumlah dari jurnal ke buku besar.
2. Posting2. Posting2. Posting2. Posting
LO 4 LO 4
Illustration 3-8
Slide 3-28
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
2. Posting2. Posting2. Posting2. Posting
Tujuan analisis transaksi adalah
1. untuk mengidentifikasi jenis rekening yang terlibat, dan
2. untuk menentukan apakah debit atau kredit.
Perlu diingat bahwa setiap jurnal mempengaruhi satu atau lebih dari item berikut: aset, kewajiban, ekuitas, pendapatan, atau beban.
Slide 3-29
1. October 1: Pemegang Saham menginvestasikan uang tunai $ 100.000 dalam sebuah usaha periklanan dikenal sebagai Advertising Agency Inc Pioneer
Share capital - ordinary 100,000
Cash 100,000Oct. 1
Debit Credit
Cash
100,000100,000 100,000100,000
Debit Credit
Share Capital - Ordinary
2. Posting2. Posting2. Posting2. Posting
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
Illustration 3-9
Slide 3-30
2. October 1: Pioneer Advertising melakukan pembelian peralatan kantor seharga $ 50,000 dengan menandatangani wesel bayar selama 3 bulan, 12%, catatan $50.000 dibayarkan.
Notes payable 50,000
Office equipment 50,000Oct. 1
Debit Credit
Office Equipment
50,00050,000 50,00050,000
Debit Credit
Notes Payable
2. Posting2. Posting2. Posting2. Posting
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
Illustration 3-10
Slide 3-31
3. October 2: Pioneer Advertising menerima uang muka tunai $ 12.000 dari KC, klien, untuk layanan periklanan yang diharapkan akan selesai pada 31 Desember.
Unearned service revenue 12,000
Cash 12,000Oct. 2
Debit Credit
Cash
100,000100,000 12,00012,000
Debit Credit
Unearned Service Revenue
2. Posting2. Posting2. Posting2. Posting
12,00012,000
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
Illustration 3-11
Slide 3-32
4. October 3: Pioneer Advertising membayar sewa kantor $ 9.000, secara tunai, untuk Oktober.
Cash 9,000
Rent expense 9,000Oct. 3
Debit Credit
Cash
100,000100,000 9,0009,000
Debit Credit
Rent Expense
2. Posting2. Posting2. Posting2. Posting
12,00012,0009,0009,000
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
Illustration 3-12
Slide 3-33
5. October 4: Pioneer Advertising membayar $ 6.000 untuk polis asuransi satu tahun yang akan berakhir tahun depan pada tanggal 30 September.
Cash 6,000
Prepaid insurance 6,000Oct. 4
Debit Credit
Cash
100,000100,000 6,0006,000
Debit Credit
Prepaid Insurance
2. Posting2. Posting2. Posting2. Posting
12,00012,0009,0009,000
6,0006,000
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
Illustration 3-13
Slide 3-34
6. October 5: Pioneer Advertising melakukan pembelian, seharga $25.000 secara kredit, 3-bulan materi iklan dari Pasokan Aero.
Accounts payable 25,000
Advertising supplies 25,000Oct. 5
Debit Credit
Advertising Supplies
25,00025,000 25,00025,000
Debit Credit
Accounts Payable
2. Posting2. Posting2. Posting2. Posting
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
Illustration 3-14
Slide 3-35
7. October 9: Pioneer Advertising menandatangani kontrak dengan sebuah koran lokal untuk menyisipkan iklan (brosur) yang akan didistribusikan mulai hari Minggu terakhir di bulan November. Pioneer akan mulai bekerja pada isi selebaran pada bulan November. Pembayaran sebesar $ 7.000 karena setelah pengiriman koran Minggu yang berisi selebaran.
2. Posting2. Posting2. Posting2. Posting
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
Illustration 3-15
Slide 3-36
8. October 20: Dewan direksi Pioneer Advertising menyatakan dan membayar dividen tunai $ 5.000 untuk pemegang saham.
Cash 5,000
Dividends 5,000Oct. 20
Debit Credit
Cash
100,000100,000 5,0005,000
Debit Credit
Dividends
2. Posting2. Posting2. Posting2. Posting
12,00012,0009,0009,000
6,0006,000
5,0005,000
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
Illustration 3-16
Slide 3-37
9. October 26: Karyawan dibayar setiap empat minggu. total gaji adalah $ 2.000 per hari. Periode pembayaran berakhir pada Jumat, 26 Oktober dengan gaji sebesar $ 40.000 yang dibayar.
Cash 40,000
Salaries expense 40,000Oct. 26
Debit Credit
Cash
100,000100,000 40,00040,000
Debit Credit
Salaries Expense
2. Posting2. Posting2. Posting2. Posting
12,00012,0009,0009,000
6,0006,000
5,0005,000
40,00040,000
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
Illustration 3-17
Slide 3-38
10. October 31: Pioneer Advertising menerima $ 28.000 pada kas dan tagihan Perusahaan Copa $ 72.000 untuk jasa periklanan sebesar $ 100.000 diberikan pada bulan Okt
Accounts receivable 72,000Cash 28,000Oct. 31
Debit Credit
Cash
100,000100,000 72,00072,000
Debit Credit
Accounts Receivable
2. Posting2. Posting2. Posting2. Posting
12,00012,0009,0009,000
6,0006,000
5,0005,000
40,00040,000
Service revenue 100,000
100,000100,000
Debit Credit
Service Revenue
28,00028,000
80,00080,000
Illustration 3-18
Slide 3-39
Trial BalanceTrial Balance – Sebuah daftar dari setiap account dan keseimbangannya, digunakan untuk membuktikan kesetaraan saldo debit dan kredit.
3. Trial Balance3. Trial Balance3. Trial Balance3. Trial Balance
LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.
Illustration 3-19
Slide 3-40
4. Adjusting Entries4. Adjusting Entries4. Adjusting Entries4. Adjusting Entries
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Memungkinkan untuk:Memungkinkan untuk:
•Laporan posisi keuangan: aset yang tepat, kewajiban, Laporan posisi keuangan: aset yang tepat, kewajiban, dan ekuitas pada tanggal laporan.dan ekuitas pada tanggal laporan.
•Laporan laba rugi : pendapatan yang tepat dan Laporan laba rugi : pendapatan yang tepat dan pengeluaran untuk periode.pengeluaran untuk periode.
• Pendapatan dicatat pada periode di mana mereka Pendapatan dicatat pada periode di mana mereka diterima.diterima.
• Beban diakui pada periode terjadinya.Beban diakui pada periode terjadinya.
Slide 3-41
Types of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting Entries
1. Prepaid Expenses. Expenses paid in cash and recorded as assets before they are used or consumed.
Deferrals/Penangguhan
3. Accrued Revenues. Revenues earned but not yet received in cash or recorded.
4. Accrued Expenses. Expenses incurred but not yet paid in cash or recorded.
2. Unearned Revenues. Revenues received in cash and recorded as liabilities before they are earned.
Accruals/msh hrs dibayar
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Illustration 3-20
Slide 3-42
Penangguhan yang baik prepaid
expenses or
unearned revenues.
Adjusting Entries for DeferralsAdjusting Entries for DeferralsAdjusting Entries for DeferralsAdjusting Entries for Deferrals
Illustration 3-21
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-43
Pembayaran tunai yang dicatat sebagai aset karena Pembayaran tunai yang dicatat sebagai aset karena layanan atau manfaat akan diterima di masa depan.layanan atau manfaat akan diterima di masa depan.
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
insuranceinsurance
suppliessupplies
advertisingadvertising
Cash PaymentCash Payment Expense RecordedExpense RecordedBEFORE
rentrent
purchasing buildings and purchasing buildings and equipmentequipment
Prepayments often occur in regard to:Prepayments often occur in regard to:
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-44
Supplies.Supplies. Pioneer membeli persediaan iklan biaya $25.000 pada 5 Oktober. Buatlah jurnal untuk mencatat pembelian persediaan.
Cash 25,000
Advertising supplies 25,000Oct. 5
Debit Credit
Advertising Supplies
25,00025,000 25,00025,000
Debit Credit
Cash
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-45
Supplies. Sejumlah persediaan pada penutupan bisnis pada tanggal 31 Oktober mengungkapkan bahwa $ 10.000 dari pasokan iklan masih di tangan.
Advertising supplies 15,000
Advertising supplies expense 15,000Oct. 31
Debit Credit
Advertising Supplies
25,00025,000 15,00015,000
Debit Credit
Advertising Supplies Expense
15,00015,000
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
10,00010,000
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-46
Statement Presentation:
Biaya iklan
mengidentifikasi
bahwa bagian dari
biaya aset yang
akan memberikan
manfaat ekonomis
masa depan.
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
Illustration 3-35
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-47
Statement Presentation:
Biaya iklan
mengidentifikasi
bahwa bagian dari
biaya aset yang
berakhir pada
bulan Oktober.
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
Illustration 3-34
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-48
Insurance. Pada 4 Okt, dibayar $ 6.000 untuk polis asuransi satu tahun kebakaran, mulai 1 Oktober. Tampilkan jurnal untuk mencatat pembelian asuransi.
Cash 6,000
Prepaid insurance 6,000Oct. 4
Debit Credit
Prepaid Insurance
6,0006,000 6,0006,000
Debit Credit
Cash
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-49
Insurance. Sebuah analisis kebijakan mengungkapkan bahwa $ 500 ($ 6.000 / 12) asuransi berakhir setiap bulan. Dengan demikian, Pioneer membuat jurnal penyesuaian berikut.
Prepaid insurance 500
Insurance expense 500Oct. 31
Debit Credit
Prepaid Insurance
6,0006,000 500500
Debit Credit
Insurance Expense
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
500500
5,5005,500
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-50
Statement Presentation:
Asuransi Dibayar
di Muka
mengidentifikasi
bahwa bagian dari
biaya aset yang
akan memberikan
manfaat ekonomis
masa depan.
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
Illustration 3-35
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-51
Statement Presentation:
Beban asuransi
mengidentifikasi
bahwa bagian dari
biaya aset yang
berakhir pada
bulan Oktober.
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
Illustration 3-34
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-52
Depreciation. Pioneer Advertising memperkirakan penyusutan peralatan kantor untuk menjadi $ 400 per bulan. Oleh karena itu, Pioneer mengakui penyusutan untuk Oktober oleh jurnal penyesuaian berikut.
Accumulated depreciation 400
Depreciation expense 400Oct. 31
Debit Credit
Depreciation Expense
400400 400400
Debit Credit
Accumulated Depreciation
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-53
Statement Presentation:
Akumulasi
Depresiasi-adalah
akun kontra aset.
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
Illustration 3-35
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-54
Statement Presentation:
Beban penyusutan
mengidentifikasi
bahwa bagian dari
biaya aset yang
berakhir pada
bulan Oktober.
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
Illustration 3-34
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-55
Penerimaan kas yang dicatat sebagai hutang karena Penerimaan kas yang dicatat sebagai hutang karena pendapatan belum diperoleh.pendapatan belum diperoleh.
Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”
sewasewa
tiket pesawattiket pesawat
Sekolah/kuliahSekolah/kuliah
Cash ReceiptCash Receipt Revenue RecordedRevenue RecordedBEFORE
Langganan majalahLangganan majalah
simpanansimpanan
Pendapatan diterima dimuka sering terjadi dalam hal:Pendapatan diterima dimuka sering terjadi dalam hal:
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-56
Unearned Revenue. Pioneer Advertising menerima $ 12.000 pada 2 Oktober dari KC untuk layanan iklan diharapkan akan selesai pada 31 Desember. Tampilkan ayat jurnal untuk mencatat penerimaan pada 2 Okt.
Unearned service revenue 12,000
Cash 12,000Oct. 2
Debit Credit
Cash
12,00012,000 12,00012,000
Debit Credit
Unearned Service Revenue
Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-57
Debit Credit
Service Revenue
100,000100,000 12,00012,000
Debit Credit
Unearned Service Revenue
4,0004,000
8,0008,000
Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”
Unearned Revenues. Analisis mengungkapkan bahwa Pioneer memperoleh $ 4.000 dari layanan iklan pada bulan Oktober. Dengan demikian, Pioneer membuat jurnal penyesuaian berikut.
Service revenue 4,000
Unearned service revenue 4,000Oct. 31
4,0004,000
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-58
Statement Presentation:
Pendapatan jasa
diterima dimuka
mengidentifikasi
bahwa bagian dari
kewajiban yang
belum diperoleh.
Illustration 3-35
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”
Slide 3-59
Statement Presentation:
Pendapatan jasa
merupakan yang
sebagian kewajiban
yang diperoleh pada
bulan Oktober.
Illustration 3-34
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”
Slide 3-60
Akrual yang baik accrued
revenues or
accrued
expenses.
Adjusting Entries for AccrualsAdjusting Entries for AccrualsAdjusting Entries for AccrualsAdjusting Entries for Accruals
Illustration 3-27
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-61
Pendapatan yang diperoleh tetapi belum diterima secara Pendapatan yang diperoleh tetapi belum diterima secara tunai atau direkam/dicatattunai atau direkam/dicatat
Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”
sewasewa
bungabunga
jasa yang dilakukanjasa yang dilakukan
BEFORE
Pendapatan yang masih harus dibayar sering terjadi dlm hal:Pendapatan yang masih harus dibayar sering terjadi dlm hal:
Cash ReceiptCash ReceiptRevenue RecordedRevenue Recorded
Adjusting entry results in:Adjusting entry results in:
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-62
Accrued Revenues Pada bulan Oktober Pioneer memperoleh $ 2.000 untuk jasa periklanan yang tidak tagihan kepada klien sebelum 31 Oktober. Dengan demikian, Pioneer membuat jurnal penyesuaian berikut.
Service revenue 2,000
Accounts receivable 2,000Oct. 31
Debit Credit
Accounts Receivable
72,00072,000
Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”
Debit Credit
Service Revenue
100,000100,000
4,0004,000
2,0002,000
106,000106,000
2,0002,000
74,00074,000
Slide 3-63 LO 5 LO 5
Illustration 3-34
Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”
Statement Presentation
Illustration 3-35
Slide 3-64
Biaya yang dikeluarkan tetapi belum dibayar secara Biaya yang dikeluarkan tetapi belum dibayar secara tunai atau direkam.tunai atau direkam.
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
sewasewa
bungabunga
BEFORE
Biaya masih harus dibayar sering terjadi dalam hal:Biaya masih harus dibayar sering terjadi dalam hal:
Cash PaymentCash PaymentExpense RecordedExpense Recorded
gajigaji
pajakpajak
Adjusting entry results in:Adjusting entry results in:
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-65
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
Accrued Interest. Pioneer menandatangani, 12%, wesel bayar 3 bulan sebesar $ 50.000 pada tanggal 1 Oktober. Catatan tersebut membutuhkan bunga pada tingkat tahunan sebesar 12 persen. Tiga faktor menentukan jumlah akumulasi bunga:
1 2 3 Illustration 3-29
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-66
Interest payable 500
Interest expense 500Oct. 31
Debit Credit
Interest Expense
500500 500500
Debit Credit
Interest Payable
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
Accrued Interest. Pioneer menandatangani wesel bayar 3 bulan, 12% sebesar $ 50.000 pada tanggal 1 Oktober. Siapkan jurnal penyesuaian pada tanggal 31 Oktober untuk mencatat akrual bunga.
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-67 LO 5 LO 5
Illustration 3-34
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
Statement Presentation
Illustration 3-35
Slide 3-68
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
Accrued Salaries. Pada tanggal 31 Oktober gaji untuk hari ini merupakan beban yang masih harus dibayar dan kewajiban terkait dengan Pioneer. Para karyawan menerima gaji sebesar $10.000 untuk seminggu kerja lima hari, atau $ 2.000 per hari.
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-69
Salaries payable 6,000
Salaries expense 6,000Oct. 31
Debit Credit
Salaries Expense
40,00040,000 6,0006,000
Debit Credit
Salaries Payable
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
Accrued Salaries. Karyawan menerima gaji sebesar $10.000 untuk seminggu kerja lima hari, atau $ 2.000 per hari. Siapkan jurnal penyesuaian pada tanggal 31 Oktober untuk merekam akrual untuk gaji.
6,0006,000
46,00046,000
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-70 LO 5 LO 5
Illustration 3-34
Statement Presentation
Illustration 3-35
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
Slide 3-71
Salaries expense 34,000
Salaries payable 6,000Nov. 23
Debit Credit
Salaries Expense
34,00034,000 6,0006,000
Debit Credit
Salaries Payable
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
Accrued Salaries. Pada tanggal 23 November, Pioneer akan membayar gaji sebesar $ 40.000. Siapkan entri untuk mencatat pembayaran gaji pada 23 November.
Cash 40,000
6,0006,000
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-72
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
Bad Debts. Asumsikan Pioneer cukup memperkirakan beban utang yang buruk untuk bulan sebesar $ 1.600. Jurnal penyesuaian untuk piutang tak tertagih sebagai berikut.
Illustration 3-32
LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
Slide 3-73
Menunjukkan
keseimbangan dari
semua account,
setelah
disesuaikan, pada
akhir periode
akuntansi.
5. Adjusted Trial Balance5. Adjusted Trial Balance5. Adjusted Trial Balance5. Adjusted Trial Balance
LO 5 LO 5
Illustration 3-33
Slide 3-74
6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements
LO 6 Prepare financial statement from the adjusted trial balance.LO 6 Prepare financial statement from the adjusted trial balance.
Laporan Keuangan disajikan langsung dari Neraca Saldo Disesuaikan.
Laporan Keuangan disajikan langsung dari Neraca Saldo Disesuaikan.
Statement of Financial
Position
Income Statement
Retained Earnings
Statement
Slide 3-75
6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements
LO 6LO 6
Illustration 3-34
Slide 3-76
6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements
LO LO 66
Illustration 3-35
Slide 3-77
7. Closing Entries7. Closing Entries7. Closing Entries7. Closing Entries
LO 7 Prepare closing entries.LO 7 Prepare closing entries.
Untuk mengurangi keseimbangan laporan laba rugi Untuk mengurangi keseimbangan laporan laba rugi (pendapatan dan beban) ke account nol.(pendapatan dan beban) ke account nol.
Untuk mentransfer laba rugi bersihUntuk mentransfer laba rugi bersih
Laporan posisi keuangan (aset, kewajiban, dan Laporan posisi keuangan (aset, kewajiban, dan ekuitas) rekening tidak ditutup.ekuitas) rekening tidak ditutup.
Dividen ditutup langsung ke akun Saldo Laba.Dividen ditutup langsung ke akun Saldo Laba.
Slide 3-78
7. Closing Entries7. Closing Entries7. Closing Entries7. Closing Entries
LO 7LO 7
Illustration 3-36
Slide 3-79
7. Closing 7. Closing EntriesEntries
7. Closing 7. Closing EntriesEntries Illustration 3-37
LO 7LO 7
Slide 3-80
8. Post-Closing Trial Balance8. Post-Closing Trial Balance8. Post-Closing Trial Balance8. Post-Closing Trial Balance
LO 7 Prepare closing entries.LO 7 Prepare closing entries.
Illustration 3-38
Slide 3-81
9. Reversing Entries9. Reversing Entries9. Reversing Entries9. Reversing Entries
LO 7 Prepare closing entries.LO 7 Prepare closing entries.
Setelah penyusunan laporan keuangan dan
menutup buku, perusahaan dapat
membalikkan beberapa jurnal penyesuaian
sebelum merekam transaksi reguler pada
periode berikutnya.
Slide 3-82
Accounting Cycle SummarizedAccounting Cycle SummarizedAccounting Cycle SummarizedAccounting Cycle Summarized
LO 7 Prepare closing entries.LO 7 Prepare closing entries.
1. Masukkan transaksi periode dalam jurnal yang sesuai.
2. Posting dari jurnal ke buku besar (atau buku besar).
3. Neraca saldo disesuaikan (neraca percobaan).
4. Siapkan jurnal penyesuaian jurnal dan posting ke buku besar
5. Neraca saldo setelah disesuaikan (neraca saldo disesuaikan).
6. Siapkan laporan keuangan dari neraca saldo kedua.
7. Siapkan jurnal penutup dan posting ke buku besar
8. Neraca saldo setelah penutupan (post-closing neraca percobaan).
9. Siapkan ayat jurnal pembalik (opsional) dan posting ke buku
besar
Slide 3-83
Financial Statements for a Merchandising CompanyFinancial Statements for a Merchandising CompanyFinancial Statements for a Merchandising CompanyFinancial Statements for a Merchandising Company
LO 7LO 7
Illustration 3-39
Slide 3-84
Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company
Illustration 3-40
LO 7 Prepare closing entries.LO 7 Prepare closing entries.
Slide 3-85
Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company
LO 7LO 7
Illustration 3-41
Slide 3-86
Pengendalian intern adalah suatu sistem pengawasan dan keseimbangan yang dirancang untuk mencegah dan mendeteksi kecurangan dan kesalahan. Kedua tindakan ini diperlukan dalam SOX.
Perusahaan menemukan bahwa review pengendalian internal merupakan proses yang mahal. Satu studi memperkirakan biaya untuk perusahaan-perusahaan di AS lebih dari $ 35 miliar, dengan biaya audit dua kali lipat pada tahun pertama.
Standar kontrol internal yang ditingkatkan hanya berlaku untuk perusahaan publik yang besar yang terdaftar di bursa AS. Ada perdebatan terus mengenai apakah emiten asing harus mematuhi.
Slide 3-87
Sebagian besar perusahaan menggunakan accrual-basis accounting :
mengakui pendapatan ketika dihasilkan dan
beban pada saat terjadinya,
tanpa memperhatikan waktu penerimaan atau pembayaran tunai.
Cash-basis accounting :
Mengakui pendapatan hanya ketika mereka menerima uang tunai, dan
Biaya hanya ketika mereka membayarkan uang tunai.
Laporan berbasis kas tidak sesuai dengan IFRS.
LO 8 Differentiate the cash basis of accounting LO 8 Differentiate the cash basis of accounting from the accrual basis of accounting.from the accrual basis of accounting.
Slide 3-88
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