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Chapter 2
Analyzing Transactions
Accounting, g, 21st Edition
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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NetSolutions Chart of Accounts


Financial Reporting/Neraca
1. 11 12 14 15 17 18 19 Assets Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accumulated Depreciation19 Depreciation 2. Liabilities 21 Accounts A t P Payable bl 22 Wages Payable 23 Unearned Rent 3. Owners Equity 31 Chris Clark, Capital 32 Chris Clark, Drawing

Income Statement
4. Revenue 41 Fees Earned 42 Rent Revenue

5. 51 52 53 54 Accumulated 55 56 59

Expenses Wages Expense Rent Expense Depreciation Expense Utilities Expense Supplies Expense Insurance Expense Mi ll Miscellaneous Expense E

NetSolutions Bagan Akun


Financial Reporting/Neraca
1. 11 12 14 15 17 18 19 2. 21 22 23

Income Statement/Lap Laba-Rugi


4. Pendapatan 41 Pendapatan Jasa 42 Pendapatan sewa 5. 51 52 53 54 55 56 59 Beban-beban Beban Gaji Beban Sewa Beban Penyusutan Beban Umum Beban Perlengkapan Beban Asuransi B b L Beban Lain-lain i l i

Aset Kas Piutang Usaha Perlengkapan Asuransi Dibayar Dimuka Tanah Peralatan Kantor Akumulasi Peyusutan - Peralatan Liabilitas Hutang Usaha Hutang Gaji P d Pendapatan t dit diterima i dimuka di k

3. Ekuitas Pemilik 31 Modal Chris Clark 32 Prive, Chris Clark

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Klasifikasi Perkiraan/Account
Assets Aktiva/Harta Cash Accounts receivable Prepaid Insurance Supplies Land Building EQuipment Liabilities Hutang Accounts payable Notes payable Wages payable Tax Payable Interest Payable Unearned Fees

Klasifikasi Perkiraan
Hutang biasanya disebutkan dalam neraca dengan judul Liabilities Assets payable bl . Aktiva/Harta Hutang Cash Accounts payable Accounts receivable Notes payable Prepaid p Insurance Wages payable bl Supplies Tax Payable Land Interest Payable Building Unearned Fees Equipment

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Klasifikasi Perkiraan/Account
Owners equity Modal
Chris Clark, Capital Chris Clark, Drawing g( (-) )

Revenues /Pendapatan Menambah Modal Fees Earned Rent Revenue

Expenses /Beban Mengurangi Modal. Rent Expense Salary Expense Utilities Expense

Bentuk Perkiraan yang paling sederhana disebut T Account.

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The TT-Account Cash

Diberi Judul

The TT-Account Cash


Left side debit

Sisi Kiri Akun disebut DEBIT

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The TT-Account Cash


Left side debit Right side credit

Sisi Kanan Akun disebut KREDIT

The TT-Account Cash


3,750 4,300 2,900 850 1,400 700 2 900 2,900

Typical entries

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Menghitung Saldo T-Account

Cash
Jumlahkan sisi Debit

3,750 4,300 2,900 10,950

850 1,400 700 2,900

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Cash
3,750 4,300 Jumlahkan 2,900 Sisi Kredit 10,950 850 1,400 700 2,900 5,850 ,

5,100

4,300 2,900 10,950

Total Debit Total Cash Kredit disebut Saldo Akun (Balance 3,750 850 Account)

1,400 700 2,900 5,850 ,

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Statement of Financial Position Accounts


ASSETS
Asset Accounts
Debit for increases (+) Credit for decreases (-)

LIABILITIES
Liability y Accounts
Debit for decreases (-) Credit for increases (+)

OWNERS EQUITY
Owners Equity q y Accounts
Debit for decreases (-) Credit for increases (+)

NERACA Posisi Akun


ASET
Akun Aset
Debit u/ mcatat Kenaikan(+)

LIABILITAS
Akun Liabilitas

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

EQUITY PEMILIK
Akun Ekuitas Pemilik
Debit u/ mencatat Penurunan (-) Credit u/ mencatat Kenaikan(+)

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Rules of Debit / Credit Statement of Financial Position


Debits Asset accounts. Increase (+) Liability accounts Decrease (-) Owners equity (capital) accounts. Decrease (-) Credits Decrease (-) Increase (+) Increase (+)

Rules of Debit / Credit Income Statement Accounts


Expense p Accounts
Debit for increases (+) Credit for decreases (-)

Revenue Accounts
Debit for decreases (-) Credit for increases (+)

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Income Statement Accounts


Debits (-) ) Revenue accounts Decrease ( Expense accounts Increase (+) Credits Increase ( (+) ) Decrease (-)

SALDO NORMAL
Increase (Normal Balances) Statement of Financial Position accounts: Asset Debit Liability Credit Owners Equity: Capital Credit Drawing g Debit Income statement accounts: Revenue Credit Expense Debit Decreases

Credit Debit Debit Credit 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 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 Left Side Receive DEBIT Receive DEBIT Give CREDIT Right Side Give CREDIT

Luca Pacioli Developer of Double-Entry Accounting

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 Jurnal

JOURNAL
Date Description Post. Ref. Debit

Page 1
Credit

Diisi TGL TRANSAKSI

Diisi ALAMAT POSTING Diisi NAMA AKUN Diisi JUMLAH

Contoh JURNAL

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(A) 1 November, Chris Clark membuka rekening di bank atas nama perusahaan sebesar $25,000
JOURNAL
Date Description Post. Ref. Debit
2005

Page 1
Credit

1 Nov. 1 Cash 2 3 4

25 000 00 25 000 00

Chris Clark, Capital Invested cash in NetSolutions.

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

Posting Jurnal ke Ledger


Cash
Nov. 1 25,000

Chris Clark, Capital


Nov. 1 25,000

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


4 5 6 7 8 9 10 5 Land Cash Purchased land for building site. 20 000 00 20 000 00

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

Posting Jurnal ke Ledger


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

Land
20,000

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


10 11 12 13 14 15 16 10 Supplies 1 350 00 1 350 00

Accounts Payable Purchased supplies on account.

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

Posting Jurnal ke Ledger


Supplies
Nov. 10 1,350

Accounts Payable
Nov. 10 1,350

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

30 31 32 33 34 35 36 30 Accounts Payable Cash Paid creditors on account. 950 00 950 00

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

Cash
Nov. 1 18 25,000 Nov. 525,000 Nov. 30 7,500 30 3,650 30 950

Accounts Payable
950 Nov. 10 1,350

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(D) 18 November, Menerima Kas dari pelanggan atas jasa yang telah diberikan $7,500
14 15 16 17 18 19 20 18 Cash Fees Earned Received fees from customers. 7 500 00 7 500 00

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

Cash
Nov. 1 18 25,000 Nov. 5 7,500 25,000

Fees Earned
Nov. 18 7,500

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(E) Membayar Beban Beban-beban untuk bulan November: Gaji $2,125; Sewa $800; Umum $450; dan lain lain-lain $275 .
18 19 20 21 22 23 24 30 Wages Expense Rent Expense Utilities Expense Miscellaneous Expense Cash Paid expenses. 2 125 00 800 00 450 00 275 00 3 650 00

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

Cash
Nov. 1 18 25,000 Nov. 525,000 Nov. 30 7,500 30 3,650

Wages Expense
2,125

R Expense Rent E
Nov. 30 800 Nov. 30

U ili i Expense Utilities E


450

Miscellaneous Expense
Nov. 30 275

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

(G) Pada akhir periode diketahui jumlah supplies yang terpakai sebesar $ 800
25 26 27 28 29 30 31 30 Supplies Expense Supplies Supplies used during November. 800 00 800 00

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

Supplies
Nov. 10 1,350 Nov. 30 800 Nov. 30

Supplies Expense
800

(H) 30 November, Chris Clark mengambil uang tunai dari perusahaan untuk keperluan p p pribadi $ 2,000 ,
JOURNAL
Date
2005

Page 2
Post. Ref. Debit Credit

Description

1 Nov. 30 Chris Clark, Drawing 2 3 4 Cash

2 000 00 2 000 00

Chris Clark withdrew cash for personal use.

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

Cash
Nov. 1 18

Chris Clark, Drawing


2,000

25,000 Nov. 525,000 Nov. 30 7,500 30 3,650 30 950 30 2,000

Dec. 1 Perusahaan membayar premi asuransi $2,400 untuk jangka waktu 2 tahun
JOURNAL
Date
2005

Page 2
Post. Ref. Debit Credit

Description

1 Dec. 1 Prepaid Insurance 2 3 4 Cash Paid premium on two-year policy.

2 400 00 2 400 00

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Contoh Akun empat kolom

JOURNAL
Date
2005

Page 2
Post. Ref. Debit Credit

Description

1 Dec. 1 Prepaid Insurance 2 3 4 Cash Paid premium on two-year policy.

2 400 00 2 400 00

ACCOUNT Prepaid Insurance Post. Ref.

ACCOUNT NO. 15
Balance Debit Credit Debit Credit

Date
2005

Item

Dec. 1

2 400 00

2 400 00

Contoh Akun empat kolom

JOURNAL
Date
2005

Page 2
Post. Ref. Debit Credit

Description

1 Dec. 1 Prepaid Insurance 2 3 4 Cash Paid premium on two-year policy.

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2 400 00 2 400 00

ACCOUNT Prepaid Insurance Post. Ref.

ACCOUNT NO. 15
Balance Debit Credit Debit Credit

Date
2005

Item

Dec. 1

2 400 00

2 400 00

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Contoh Akun empat kolom

JOURNAL
Date
2005

Page 2
Post. Ref. Debit Credit

Description

1 Dec. 1 Prepaid Insurance 2 3 4 Cash Paid premium on two-year policy.

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2 400 00 2 400 00

ACCOUNT Cash Post. Ref.

ACCOUNT NO. 11
Balance Debit Credit Debit Credit

Date
2005

Item

Nov. 30 Dec. 1

2 000 00 2 400 00

5 900 00 3 500 00

Contoh Akun empat kolom

JOURNAL
Date
2005

Page 2
Post. Ref. Debit Credit

Description

1 Dec. 1 Prepaid Insurance 2 3 4 Cash Paid premium on two-year policy.

15 11

2 400 00 2 400 00

ACCOUNT Cash Post. Ref.

ACCOUNT NO. 11
Balance Debit Credit Debit Credit

Date
2005

Item

Nov. 30 Dec. 1

2 2

2 000 00 2 400 00

5 900 00 3 500 00

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

14 15 16 17

1 Rent Expense Cash Paid rent for December.

52 11

800 00 800 00

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

14 15 16 17

1 Cash Unearned Rent Received advanced payment For three months rent of land.

14 23

360 00 360 00

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

18 19 20 21

4 Office Equipment

18

1 800 00 1 800 00

Accounts Payable 21 Purchased office equipment on account.

Dec. 6 Membayar Beban Iklan $180

21 22 23 24

6 Miscellaneous Expense Cash Paid for newspaper advertising.

59 11

180 00 180 00

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Dec. 11 Melunasi Hutang kepada kreditor $400.

24 25 26 27

11 Accounts Payable Cash Paid creditors on account.

21 11

400 00 400 00

Dec. 13 Membayar upah pegawai


Page 3
Post. Ref. Debit Credit

JOURNAL
Date
2005

Description

1 Dec. 13 Wages Expense 2 3 4 Cash Paid two weeks wages.

51 11

950 00 950 00

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

5 6 7 8

16 Cash Fees Earned Received fees from customers.

11 41

3 100 00 3 100 00

Dec. 16 Mencatat Tagihan kepada pelanggan atas jasa yang sudah diberikan $1,740 $ ,
9 10 11 12

16 Accounts Receivable Fees Earned

12 41

1 750 00 1 750 00

Received fees from customers on account

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Dec. 20 Membayar Hutang kepada Kreditor

13 14 15 16

20 Accounts Payable

21

900 00 900 00

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

Dec. 21 Menerima Pelunasan piutang dari pelanggan $650

18 19 20 21

21 Cash

11

650 00 650 00

Accounts Receivable 12 Received cash from customer on account.

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Dec. 23 Membeli perlengkapan secara tunai $1,450

22 23 24 25

23 Supplies Cash Purchased supplies.

14 11

1 450 00 1 450 00

Dec. 27 Membayar Upah pegawai $1,200

27 28 29 30

27 Wages Expense Cash Paid two weeks wages.

51 11

1 200 00 1 200 00

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Dec. 31 Membayar beban telepon bulan Desember $310

31 32 33 34

31 Utilities Expense Cash Paid telephone bill.

54 11

310 00 310 00

Dec. 31 Membayar Beban Listrik bulan Desember $225


Page 4
Post. Ref. Debit Credit

JOURNAL
Date
2005

Description

1 Dec. 31 Utilities Expense 2 3 4 Cash Paid utility bill.

54 11

225 00 225 00

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

5 6 7 8

31 Cash Fees Earned

11 41

2 870 00 2 870 00

Received fees from customers.

Dec. 16 Mencatat Tagihan kepada pelanggan atas jasa yang sudah diberikan $1,120 $ ,
9 10 11 12

31 Accounts Receivable

12

1 120 00 1 120 00

Fees Earned 41 Recorded fees earned on account.

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Dec. 31 Pengambilan kas oleh pemilik untuk kepentingan pribadi

14 15 16 17

31 Chris Clark, Drawing

32

2 000 00 2 000 00

Cash 11 Chris Clark withdrew cash for personal use.

Trial Balance
(NERACA SALDO)

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NetSolutions Trial Balance December 31, 2005 Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Chris Clark, Capital Chris Clark, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense 2 2 2 2 20 1 065 220 000 400 000 800 00 00 00 00 00 00 900 00 360 00 25 000 00 4 000 00 16 340 00 4 275 00 1 600 00 985 00 800 00 455 00 42 600 00 42 600 00

NetSolutions Trial Balance December 31, 2005 Cash Accounts Receivable Supplies Prepaid Insurance Land L d Office Equipment Accounts Payable Unearned Rent Chris Clark, Capital Chris Clark, Drawing Fees Earned Wages g Expense p Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense 2 2 2 2 20 1 065 220 000 400 000 800 00 00 00 00 00 00 900 00 360 00 25 000 00 4 000 00 16 340 00 4 275 00 1 600 00 985 00 800 00 455 00 42 600 00 42 600 00

Statement of Financial Position Items

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

Statement of f Owners O Equity Item

16 340 00 4 275 00 1 600 00 985 00 800 00 455 00 42 600 00 42 600 00

NetSolutions Trial Balance December 31, 2005 Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Chris Clark, Capital Chris Clark, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense 2 2 2 2 20 1 065 220 000 400 000 800 00 00 00 00 00 00 900 00 360 00 25 000 00 4 000 00 16 340 00 4 275 00 1 600 00 985 00 800 00 455 00 42 600 00 42 600 00

Income Statement Items

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Kapan dibuat ?

Pada saat kesalahan dit ditemukan k

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Jenis-jenis Kesalahan
1. Jurnal salah tapi belum diposting 1 2. Jurnal benar, posting salah 3. Jurnal salah dan sudah diposting

Correction of Errors
Error 1. Jurnal salah tapi belum diP ti Posting Correction Procedure Coret jurnal/jumlah yang salah, l h sisipkan ii k jurnal/jumlah yg benar

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Correction of Errors
Error Correction Procedure 1. Jurnal Journal entry is incorrect Coret jurnal/jumlah yang 2. Benar, posting salah l h salah, sisipkan jumlah yang benar

Correction of Errors
Error 3. Jurnal salah dan sudah diposting Correction Procedure Buat Jurnal koreksi

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Contoh Jurnal Koreksi


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

Jurnal yang dibuat dan sudah diposting


Date Description Debit Credit

May 5 Supplies Accounts Payable

12,500 12,500

Jurnal koreksi yang diperlukan?

Contoh Jurnal Koreksi


On Maymembeli 5, a purchase of office equipment on 5 May, Peralatan Kantor secara kredit account was incorrectly journalized and posted $12,500 as shown.

Journal As recorded and posted


Date Description Debit Credit

May 5 Supplies Accounts Payable

12,500 12,500

Date

Description

Debit

Credit

May 5 Office Equipment

12,500

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Correcting Errors An Example


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

Journal yang sudah dibuat


Date Description Debit Credit

May 5 Supplies Accounts Payable

12,500 12,500

Journal Koreksi
Date Description Debit Credit

May 5 Office Equipment Supplies

12,500 12,500

Chapter 2 The End

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Ada Pertanyaan ??

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