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PROSES AKUNTANSI

Siklus Akuntansi
Proses Akuntansi

1. Siklus Akuntansi
Siklus akuntansi adalah urut-urutan

kegiat
an akuntansi yang terus terjadi/berulangulang dari periode ke periode
Siklus akuntansi terdiri dari:
- Pembuatan Bukti Transaksi (bon, nota, faktur,
kuitansi, dll.)
- Pemindahan data-data transaksi dari Bukti
Transaksi ke Jurnal sesuai dengan urutan terjadinya
- Pemindahan data-data transaksi dari Jurnal ke
Ledger sesuai dengan jenis transaksinya

- Pemindahan data-data saldo akhir dari setiap


Ledger-ledger ke Lembar Pengolahan Keuangan pada setiap akhir periode akuntansi
- Menyusun Saldo Percobaan (Trial Balance) untuk mencocokkan jumlah debet dengan jumlah
kredit yang harus sama besarnya
Bila tidak sama, perlu dilacak dimana salahnya
dan dilakukan koreksi seperlunya sampai cocok (sama)
- Bila telah cocok (sama), maka disimpulkan dalam format-format tertentu menghasilkan Laporan-laporan Keuangan

2. Proses Akuntansi
Proses Akuntansi
Rangkaian kegiatan pengolahan data-data transaksi keuangan menjadi Laporan-laporan Keuang
an

Contoh: Rons Rentals


Untuk menjelaskan proses akuntansi secara garis
besar dan cepat, perhatikanlah contoh Rons
Rental berikut ini

RONS RENTALS
Ron Sanchez, after working two decades for
an international car rental agency, decides
to establish his own car rental business. He
plans to buy several used cars and trucks,
which he will rent to customers on daily or
weekly basis. During the month of July
2003, the first month of Rons Rentals operation, various financial transactions take
place; they are analyzed on the following
pages.

Transaction 1:

Ron invests $5,000 from his personal savings in the


new business entity by depositing a check drawn on
his bank account at the Austin National Bank into
an account, Rons Rentals at the Lone Star State
Bank

Transaction 2:

Several used trucks and cars costing $3,000 are acquired by paying a check in that amount to the ven
dor

Transaction 3:

A used panel truck is purchased on account for $


750

Transaction 4:

Office and certain other necessary supplies in the


amount of $650 are acquired on account

RONS RENTALS
Financial Transaction Worksheet
Month of July, 2003
Transaction
Number

1
2
3
4
5
6
7
8
9
10
11
Totals

Assets
Cash

Accounts
Rceivable

Supplies
On Hand

+ $5,000
- $3,000

Trucks
and Cars

Accounts
Payable

Sanchez,
Capital
+ $5,000

+ $3,000
+
750
+ $ 650

$2,000

Liabilities

Owners
Equity

$ 650

$3,750

+$
+

750
650

$1,400

$5,000

Owners Equity
Explanation
Initial investment

Transaction 5:

During the month of July Ron collects $1,600 in


cash for car rentals

Transaction 6:

Ron paid the Longhorn Gas Station $450 rent for


parking the vehicles for the month of July. In addition he paid $250 to a high school student for
washing the cars and helping with the office work

Transaction 7:

Several construction companies rent Rons trucks


from time to time during the month. Ron bills these
customers $1,000

Transaction 8:

On July 31, Ron pays the $650 bill for the purchase
of supplies. He will pay the bill for the used panel
truck on August 15

RONS RENTALS
Financial Transaction Worksheet
Month of July, 2003
Transaction
Number

1
2
3
4
5
6
7
8
9
10
11
Totals

Assets
Cash

Accounts
Rceivable

Supplies
On Hand

+ $5,000
- $3,000

+ $3,000
+
750
+ $ 650

+ $1,600
700

650

$2,250

Trucks
and Cars

Liabilities

Owners
Equity

Accounts
Payable

Sanchez,
Capital

+$
+

+ $5,000

Initial investment

Car rentals
Rent
Wages
Truck rentals

750
650
1,600
450
250
+ 1,000

+ $1,000

$1,000

$ 650

$3,750

Owners Equity
Explanation

650

750

$6,900

Transaction 9:

A check on the amount of $400 is received from a


construction company for truck rentals bill in transaction 7

Transaction 10:

Ron withdraws $900 from the business for his personal use

Transaction 11:

On the last day of July, Ron counts the various supplies and determines that $150 worth of supplies re
main on hand. Since he purchased $650 of supplies
at the start of the month, $500 of supplies must ha
ve been used during the month

RONS RENTALS
Financial Transaction Worksheet
Month of July, 2003
Transaction
Number

1
2
3
4
5
6
7
8
9
10
11
Totals

Assets
Cash

Accounts
Rceivable

Supplies
On Hand

+ $5,000
- $3,000

+ $3,000
+
750
+ $ 650

+ $1,600
700

650
400
900

Accounts
Payable

Sanchez,
Capital

+$
+

600

Car rentals
Rent
Wages
Truck rentals

650

400

Initial investment

750
650

+ $1,000
-

500
$ 150

$3,750

Owners Equity
Explanation

+ $5,000

1,600
450
200
+ 1,000

$1,750

Trucks
and Cars

Liabilities

Owners
Equity

750

900
500

$5,500

Withdrawal
Supplies used

RONS RENTALS
Income Statement
Month Ended July 31, 2003
Revenue:
Car Rentals
Truck Rentals
Total Revenue

$1,600
1,000

$2,600

Expenses:
Rent Expenses
$ 450
Wages Expenses
250
Supplies Expenses 500
Total Expenses
1,200
Net Income
$1,400

RONS RENTALS
Statement of Owners Equity
Month Ended July 31, 2003
Sanchez, Capital, July 1
Investments
Net Income
Total
Less: Withdrawals
Sanchez, Capital, July 31

0
+ 5,000
+ 1,400
$6,400
900
$5,500

RONS RENTALS
Balance Sheet
July 31, 2003
A s s e t s
Assets:
Cash
Accounts Receivable
Supplies on Hand
Trucks and Cars

Total Assets

Liabilities and Owners


Equity
$1,750
600
150
3,750

$6,250

Liabilities:
Accounts Payable
Owners Equity:
Sanchez, Capital
Total Liabilities and
Owners Equity

750
5,500

$6,250

NERACA
Neraca (Balance Sheet) adalah Laporan Keuangan yang menggambarkan posisi keuangan perusahaan pada suatu titik waktu tertentu.

Persamaan Neraca = Persamaan Akuntansi

Model Dasar
Assets = Liabilities + Owners Equity
Setiap transaksi yang terjadi akan mengubah
posisi keuangan, namun persamaan di atas
tetap berlaku

PERHITUNGAN RUGI-LABA
Perhitungan Rugi-Laba (Income
Statement) adalah Laporan Keuangan yang menggambarkan profitabilitas
perusahaan selama suatu periode
waktu tertentu
Revenues Expenses = Net Income

PERHITUNGAN
HARGA POKOK PENJUALAN
Perhitungan Harga Pokok Penjualan (Cost of Goods Sold Statement)
adalah Laporan Keuangan yang menggambarkan jumlah beban (biaya atau
ongkos) yang terkandung pada produkproduk yang terjual selama suatu periode waktu tertentu

Problem A 1-5

Recording transactions in a financial transaction worksheet and preparing the financial statement
On August 1, 2014, John Carleo withdrew $6,500 from his personal savings account and opened a
checking account at the Middle National Bank in the name of Carleo Answering Service. The business
started by Mr. Carleo provides telephone answering service to clients as well as typing services. During
the first month of operations the following activities took place:
a. Acquired answering service equipment for $4,000, paying $1,000 cash, the remainder on a note
payable due February 1, 2015.
b. Acquired $925 of typing supplies on account from Miggans Office Supply Company.
c. Billed clients for $2,750 for answering services rendered.
d. Mr. Carleo invested an additional $1,250 in the business.
e. Received $1,375 from clients billed in transaction (c).
f. Billed clients $560 for typing services rendered.
g. Paid telephone bill of $70.
h. Paid salaries of $290.
i. Received $170 cash for additional typing services rendered.
j. Paid rent of $250.
k. Paid Miggans Office Supply Company [see transaction (b)] $500.
Required:
1. Using a financial transaction worksheet, record the transactions listed above. Establish the following
accounts: Cash; Accounts Receivable; Typing Supplies on Hand; Answering Service Equipment; Notes
Payable; Account Payable; Carleo Capital.
2. Prepare the following three financial statements:
a. An income statement for the month ended August 31, 2014.
b. A statement of owners equity for the month of August 2014.
c. A balance sheet as of August 31, 2014.