Chapter 1

GAMBARAN UMUM
AKUNTANSI

Accounting and Financial

Reporting
1.
2.
3.
4.
5.
6.

Definisi akuntansi
Pengguna informasi akuntansi
Pembagian akuntansi
Jenis-jenis Perusahaan
Persamaan Akuntansi
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.

Pengguna Informasi Akuntansi

Investor

Pemerintah
Analis

Masyarakat

Board of Director
Management
Employees

Supplier

Serikat karyawan

Pelanggan
Kreditor

STAKEHOLDER

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)

contoh
Service Business
Product

Triwasana
Garuda Indonesia
Hilton Hotels
Bank BRI
Telkomsel

Entertainment
Transportation
Hospitality and lodging
Financial
Telecommunication

contoh
Merchandising Business
Product

Matahari
Toys City
Electronic City
Amazon.com

General merchandise
Toys
Consumer electronics
Internet books, music, video
retailer

contoh
Manufacturing Business
Product

Toyota Astra Motor

Intel
Boeing
Adidas
Coca-Cola
Polytron

Cars, trucks, vans

Computer chips
Jet aircraft
Athletic shoes and apparel
Beverages
Stereos and television

Jenis Organisasi
Perusahaan
(Bentuk Perusahaan)
Perorangan (Proprietorship)
Persekutuan (Partnership)
Perseroan (Corporation)

A proprietorship
adl Persh. yang
dimiliki oleh
perorangan

Joes

Keuntungan:
Mudah dibentuk
Biaya relatif rendah

Kelemahan
Modal terbatas
Kewajiban Pemilik tdk
terbatas (Unlimited liability)

A partnership =
Dimiliki 2 orang
/lebih

Joe and Martys

Keuntungan
Modal lebih besar
Management skills
lebih bagus.

Kerugian
Kewajiban Pemilik
tdk terbatas
(Unlimited liability)

A corporation is
modalnya terdiri dari
lembar-lembar saham

J & M, Inc.

Advantage
Lebih mudah dalam
mengumpulkan modal
Pemilik mempunyai
kewajiban yang terbatas
(Limited Liability)
Disadvantage
Biaya Pendirian Mahal
Double taxation Entities.

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

Memfokuskam diri pada

Penyajian informasi ke
Fihak intern perusahaan

Akuntansi
Keuangan

Memfokuskam diri pada

Penyajian informasi ke
Fihak ektern perusahaan

Financial Reporting
Internal

Eksternal

Standar : Nilai guna

Standarnya : IFRS/SAK

Lebih detail

Lebih ringkas

Isi dan bentuk sesuai

kebutuhan

Wujudnya berupa :
a. Laporan Laba rugi
b. Laporan Perubahan Ekuitas
c. Neraca
d. Laporan arus kas
e. Catatan atas laporan keuangan

Prinsip dan Konsep

Dasar Akuntansi

Prinsip dan Konsep Dasar

Akuntansi

Business Entity Concept

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

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

SIKLUS AKUNTANSI
ACCOUNTING CYCLE
-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
Posting
3
Mencatat
Di Jurnal

Jurnal

4
Work
sheet

Buku
Besar

Transak-si

Buku
Besar

5
Mencatat di
Bukti

Neraca
saldo

1
Faktur

Neraca

6
AJP

Lap. Modal
Jurnal
Penutup

Neraca
saldo
Penutupan

Laba
Rugi
9

Jurnal
Penutup

Menyusun laporan
Keuangan

Jurnal
Penyesuai
an

Neraca Saldo
Setelah
Penyesuaian

Persamaan Akuntansi
(Accounting Equation)
Assets = Liabilities + Owners Equity
Harta = Hutang + Modal Pemilik
Sumber daya
Perusahaan

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.

a.

Assets

Cash
25,000

Owners Equity
Tn Amir, Capital
25,000 Investment
by Tn Amir

b. Perusahaan membeli tanah $20,000 secara

tunai
Assets
Cash + Land
Bal. 25,000
b. 20,000
+20,000
Bal. 5,000
20,000

=
=

Owners Equity
Tn Amir, Capital
25,000
25,000

c. Membeli perlengkapan secara kredit senilai

$ 1,350
Assets

Cash + Supplies + Land

Bal. 5,000
c.
Bal. 5,000

20,000
+ 1,350
1,350

20,000

Owners
Liabilities + Equity
Accounts
Tn Amir,
Payable
Capital

25,000
+ 1,350
1,350

25,000

d. Memperoleh Pendapatan $ 7,500

dalam bentuk kas atas jasa yang
diberikan kepada pelanggan.
Assets

Cash + Supplies + Land

Bal. 5,000
1,350
20,000
d. + 7,500
Bal. 12,500
1,350
20,000

Owners
Liabilities + Equity
Accounts
Tn Amir,
Payable
Capital
1,350
25,000
+ 7,500 Fees
earned
1,350
32,500

e. Perusahaan membayar beban (expenses):

wages/upah, $2,125; rent/sewa, $800;
utilities/umum, $450; and
miscellaneous/lan-lain, $275.
Assets

Cash + Supplies + Land

Bal. 12,500
1,350
20,000
e. 3,650

Bal.8,850

1,350

20,000

Owners
Liabilities + Equity
Accounts
Tn Amir,
Payable
Capital
1,350
32,500
2,125 Wages
800 Rent
450 Util.
275 Misc.
1,350
28,850

f. Melunasi hutangnya sebesar $950

kepada kreditur.
Assets

Cash + Supplies + Land

Bal. 8,850
1,350
20,000
f.
950
Bal. 7,900
1,350
20,000

Owners
Liabilities + Equity
Accounts
Tn Amir,
Payable
Capital
1,350
28,850
950
400
28,850

g. Diketahui pada akhir bulan, nilai

perlengkapan yang masih tersisa sebesar
$550, berarti perlengkapan yang telah
terpakai senilai $800
Assets

Cash + Supplies + Land

Bal. 7,900
1,350
20,000
g.
800
Bal. 7,900
550
20,000

Owners
Liabilities + Equity
Accounts
Tn Amir,
Payable
Capital
400
28,850
800 Supplies
expense
400
28,050

h. Tn amir mengambil uang dari

perusahaan $2,000 untuk
keperluan pribadi
Assets

Cash + Supplies + Land

Bal. 7,900
550
20,000
h. 2,000
Bal. 5,900
550
20,000

Owners
Liabilities + Equity
Accounts
Tn Amir,
Payable
Capital
400
28,050
2,000 Withdrawal
400
26,050

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

NetSolutions
Income Statement
For the Month Ended November 30, 2005
Fees earned/Pendapatan

$7 500 00

Operating expenses/Beban Operasional:

Wages expense /Beban Gaji
Rent expense/Beban Sewa
Supplies expense/Beban Perlgkapan

$2 125 00
800 00

Utilities expense /Beban umum

Miscellaneous expense / Lain-lain
Total operating expenses
Net income /Laba

To the statement
of owners equity

800 00
450 00
275 00

4 450 00
$3 050 00

NetSolutions
Statement of Owners Equity
For the Month Ended November 30, 2005
Tn Amir, capital, November 1, 2005
Investment on November 1
From the income
Net income for November

statement

$25 000 00
3 050 00
$28 050 00
2 000 00

Less withdrawals
Increase in owners equity
To
the
Tn Amir, capital, November 30, 2005

balance sheet

26 050 00
$26 050 00

NetSolutions
Statement of Financial Position
November 30, 2005
Assets

Cash
Supplies
Land
Total assets

From the
statement of
Liabilities owners equity

$ 5 900 00 Accounts Payable $ 400 00

550 00 Owners Equity
20 000 00 Tn Amir, cap.
26 050 00
Total liabilities and
$26 450 00 owners equity
$26 450 00

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.

NetSolutions
Statement of Cash Flows
For the Month Ended November 30, 2005
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 cashShould
flow and
Nov.
30, 2005
bal. sheet
$ 5 900 00
match
Cash
on thecash
balance

Statement of Cash Flows

Cash Flows from Operating ActivitiesThis section
reports a summary of cash receipts and cash payments
from operations.
Cash Flows from Investing 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.

Tools for Financial

Analysis and Interpretation
The ratio of liabilities to owners equity
allows owners like Tn Amir to analyze the
firms ability to withstand poor business
conditions.
Total Liabilities
Ratio of liabilities
=
to owners equity
Total owners equity (or total
stockholders equity)

Tools for Financial

Analysis and Interpretation
Ratio of
$400
liabilities to =
$26,050
owners equity
Ratio of
liabilities to = 0.015
owners equity

Chapter 1

The End