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Chapter 1

GAMBARAN UMUM
AKUNTANSI
Accounting and Financial
Reporting
1. Definisi akuntansi
2. Pengguna informasi akuntansi
3. Pembagian akuntansi
4. Jenis-jenis Perusahaan
5. Persamaan Akuntansi
6. Laporan Keuangan


Definisi akuntansi
Akuntansi merupakan kegiatan jasa. Fungsinya
adalah menyajikan informasi kuantitatif terutama
yang bersifat keuangan dari suatu entitas ekonomi
(perusahaan) yang ditujukan untuk pengambilan
keputusan ekonomi- dalam memilih berbagai
pilihan tindakan.
Board of Director
Management
Employees
Investor
Pemerintah
Analis
Pelanggan
Kreditor
Serikat karyawan
Supplier
Masyarakat
STAKEHOLDER
Pengguna Informasi Akuntansi
Kegiatan Akuntansi
Menganalisa / Analyzing
Mencatat / Recording
Mengklasifikasikan / Classifying
Mengihktisarkan / Summarizing
Melaporkan / Reporting
Menginterprestasikan / Interpreting
Jenis Usaha Perusahaan
Perusahaan Jasa (Service Business)
Perusahaan Dagang (Merchandising Business
Perusahaan Manufaktur/Pabrikan
(Manufacturing Business)
Service Business
Product
Triwasana Entertainment
Garuda Indonesia Transportation
Hilton Hotels Hospitality and lodging
Bank BRI Financial
Telkomsel Telecommunication
contoh
Merchandising Business
Product
Matahari General merchandise
Toys City Toys
Electronic City Consumer electronics
Amazon.com Internet books, music, video
retailer
contoh
Manufacturing Business
Product
Toyota Astra Motor Cars, trucks, vans
Intel Computer chips
Boeing Jet aircraft
Adidas Athletic shoes and apparel
Coca-Cola Beverages
Polytron Stereos and television
contoh
Jenis Organisasi
Perusahaan
(Bentuk Perusahaan)
Perorangan (Proprietorship)
Persekutuan (Partnership)
Perseroan (Corporation)
A proprietorship
adl Persh. yang
dimiliki oleh
perorangan
Keuntungan:
Mudah dibentuk
Biaya relatif rendah
Kelemahan
Modal terbatas
Kewajiban Pemilik tdk
terbatas (Unlimited liability)
Joes
A partnership =
Dimiliki 2 orang
/lebih
Keuntungan
Modal lebih besar
Management skills
lebih bagus.
Kerugian
Kewajiban Pemilik
tdk terbatas
(Unlimited liability)
Joe and Martys
A corporation is
modalnya terdiri dari
lembar-lembar saham
Advantage
Lebih mudah dalam
mengumpulkan modal
Pemilik mempunyai
kewajiban yang terbatas
(Limited Liability)
Disadvantage
Biaya Pendirian Mahal
Double taxation Entities.
J & M, Inc.
Profesi Akuntansi
Akuntan Perusahaan(private accounting) :
Akuntan yang bekerja pada dan untuk suatu
perusahaan
Akuntan Publik ( public accounting) :
Akuntan yang menyediakan jasa prosfesinya
berdasarkan fee dan tidak terikat dalam suatu
perusahaan tertentu.
Pembagian Akuntansi
Akuntansi
Manajemen
Akuntansi
Keuangan
Memfokuskam diri pada
Penyajian informasi ke
Fihak intern perusahaan
Memfokuskam diri pada
Penyajian informasi ke
Fihak ektern perusahaan
Financial Reporting
Internal
Eksternal
Standarnya : IFRS/SAK Standar : Nilai guna
Lebih ringkas
Wujudnya berupa :
a. Laporan Laba rugi
b. Laporan Perubahan Ekuitas
c. Neraca
d. Laporan arus kas
e. Catatan atas laporan keuangan
Lebih detail
Isi dan bentuk sesuai
kebutuhan
Prinsip dan Konsep
Dasar Akuntansi

Business Entity Concept
Objectivity Concept
Unit Of Measurement Concept
Going Concept
Arm-Length Transaction

Prinsip dan Konsep Dasar
Akuntansi
The business entity concept: Data
ekonomi yang dilaporkan adalah data
akibat transaksi perusahaan.
Perusahaan Pemilik jadi Terdapat
pemisahan pelaporan antara harta pemilik
vs perusahaan
The objectivity concept:
Pencatatan dan pelaporan
harus didukung dengan bukti
yang handal
The unit-of-measure
concept :harus disajikan
dalam satuan mata uang
tertentu

-Bukti transaksi
-Jurnal Umum
-Buku Besar
-Neraca Saldo
-Jurnal Penyesuaian
- Neraca saldo stlh disesuaikan
-Laporan Keuangan
-Jurnal Penutup
-Neraca Saldo Stlh Penutupan
- jurnal pembalik
SIKLUS AKUNTANSI
ACCOUNTING CYCLE
Siklus Akuntansi
Faktur
Jurnal
Transak-si
Buku
Besar
Work
sheet
AJP
Neraca
saldo
Penutupan
Menyusun laporan
Keuangan
Mencatat di
Bukti
Mencatat
Di Jurnal
Posting
Buku
Besar
Neraca
saldo
Laba
Rugi
Jurnal
Penutup
1
2
3
4
5
8 9
Neraca
Lap. Modal
6
Jurnal
Penyesuai
an
7
Neraca Saldo
Setelah
Penyesuaian
Jurnal
Penutup
Persamaan Akuntansi
(Accounting Equation)
Assets = Liabilities + Owners Equity
Sumber daya
Perusahaan
Harta = Hutang + Modal Pemilik
The Accounting Equation
Assets = Liabilities + Owners Equity
Sumber daya
yang
berasal/dimiliki
oleh kreditur
The Accounting Equation
Assets = Liabilities + Owners Equity
Sumberdaya
yang
berasal/dimiliki
oleh pemilik
perusahaan
Transaksi Bisnis
Adl Kejadian ekonomi yang secara langsung
mempengaruhi kondisi keuangan perusahaan
sebagai akibat dari kegiatan perusahaan.
On November 1,
2005, Tn Amir
mendirikan
perusahaan
dengan nama
NetSolutions.
a. Tn Amir Menyetor $25,000 ke Bank
sebagai Modal Perusahaan.
Tn Amir, Capital
25,000 Investment
by Tn Amir
Cash
25,000
a.
Assets Owners Equity
=
=
b. Perusahaan membeli tanah $20,000 secara
tunai
Tn Amir, Capital
25,000
Cash + Land
25,000
Bal.
Assets Owners Equity
=
=
b. 20,000 +20,000
Bal. 5,000 20,000 25,000
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
c. Membeli perlengkapan secara kredit senilai
$ 1,350
Owners
Liabilities + Equity
=
Bal. 5,000 20,000 25,000
c. + 1,350 + 1,350
Bal. 5,000 1,350 20,000 1,350 25,000
=
d. Memperoleh Pendapatan $ 7,500
dalam bentuk kas atas jasa yang
diberikan kepada pelanggan.
Bal. 12,500 1,350 20,000 1,350 32,500
d. + 7,500 + 7,500
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
Owners
Liabilities + Equity
Bal. 5,000 1,350 20,000 1,350 25,000
Fees
earned
=
=
e. 3,650 2,125
800
450
275
Wages
Rent
Util.
Misc.
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
e. Perusahaan membayar beban (expenses):
wages/upah, $2,125; rent/sewa, $800;
utilities/umum, $450; and
miscellaneous/lan-lain, $275.
Owners
Liabilities + Equity
=
Bal. 12,500 1,350 20,000 1,350 32,500
=
Bal.8,850 1,350 20,000 1,350 28,850
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
f. Melunasi hutangnya sebesar $950
kepada kreditur.
Owners
Liabilities + Equity
=
Bal. 8,850 1,350 20,000 1,350 28,850
f. 950 950
=
Bal. 7,900 1,350 20,000 400 28,850
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
g. Diketahui pada akhir bulan, nilai
perlengkapan yang masih tersisa sebesar
$550, berarti perlengkapan yang telah
terpakai senilai $800
Owners
Liabilities + Equity
=
Bal. 7,900 1,350 20,000 400 28,850
g. 800 800
=
Bal. 7,900 550 20,000 400 28,050
Supplies
expense
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
h. Tn amir mengambil uang dari
perusahaan $2,000 untuk
keperluan pribadi
Owners
Liabilities + Equity
Bal. 7,900 550 20,000 400 28,050
h. 2,000 2,000
Bal. 5,900 550 20,000 400 26,050
With-
drawal
=
=
Laporan Akuntansi, disebut Laporan
Keuangan (financial Reporting),
menyediakan ikhtisar atas transaksi
perusahaan kepada Pemilik (owner)
Laporan Keuangan
Financial Statements
Laporan Laba-Rugi / Income statement
Laporan Perubahan Modal / Statement of owners equity
NERACA / Statement of Financial Position
Laporan Arus Kas/Statement of cash flows
Catatan atas Laporan Keuangan/Notes of Financial
Reporting
Fees earned/Pendapatan $7 500 00
Operating expenses/Beban Operasional:
Rent expense/Beban Sewa
$2 125 00 Wages expense /Beban Gaji
800 00
Supplies expense/Beban Perlgkapan
450 00 Utilities expense /Beban umum
275 00 Miscellaneous expense / Lain-lain
Total operating expenses 4 450 00

NetSolutions
Income Statement
For the Month Ended November 30, 2005
800 00
Net income /Laba $3 050 00
To the statement
of owners equity

Tn Amir, capital, November 1, 2005 $ 0
NetSolutions
Statement of Owners Equity
For the Month Ended November 30, 2005
Investment on November 1 $25 000 00
Net income for November 3 050 00
$28 050 00
Less withdrawals 2 000 00
Increase in owners equity 26 050 00
Tn Amir, capital, November 30, 2005 $26 050 00

From the income
statement
To the
balance sheet
Assets Liabilities
NetSolutions
Statement of Financial Position
November 30, 2005
Cash $ 5 900 00 Accounts Payable $ 400 00
Supplies 550 00 Owners Equity
Land 20 000 00 Tn Amir, cap. 26 050 00
Total liabilities and
Total assets $26 450 00 owners equity $26 450 00
From the
statement of
owners equity
This balance sheet presented
using the account form
When the balance sheet displays
the liabilities and owners equity
below the assets, the report form is
being used.
Cash flows from operating activities:
Cash received from customers $ 7 500 00
Deduct cash payments for expenses
and payments to creditors 4 600 00
Net 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 owners investment $25 000 00
Deduct cash withdrawal by owner 2 000 00
Net cash flow from financing activities 23 000 00
Net cash flow and Nov. 30, 2005 cash bal. $ 5 900 00
NetSolutions
Statement of Cash Flows
For the Month Ended November 30, 2005
Should match Cash on the balance sheet
)
Statement of Cash Flows
Cash Flows from Operating ActivitiesThis section
reports a summary of cash receipts and cash payments
from operations.
Cash Flows from I nvesting ActivitiesThis section
reports the cash transactions for the acquisition and sale
of relatively permanent assets.
Cash Flows from Financing ActivitiesThis section
reports the cash transactions related to cash
investments by the owner, borrowings, and cash
withdrawals by the owner.
Ratio of liabilities
to owners equity
=
Total Liabilities
Total owners equity (or total
stockholders equity)
The ratio of liabilities to owners equity
allows owners like Tn Amir to analyze the
firms ability to withstand poor business
conditions.
Tools for Financial
Analysis and Interpretation
Ratio of
liabilities to
owners equity
=
$400
$26,050
Tools for Financial
Analysis and Interpretation
=

0.015
Ratio of
liabilities to
owners equity
The End
Chapter 1