2017-Pedoman Student Orientation

2017
PEDOMAN STUDENT ORIENTATION
PRODI AKUNTANSI
UNIVERSITAS INTERNASIONAL BATAM
Pedoman Student Orientation Prodi Akuntansi 2017
KATA PENGANTAR
Puji syukur Tim Penulis panjatkan ke hadirat Tuhan Yang Maha Esa atas segala
karunia dan rahmat-Nya sehingga Pedoman Student Orientation Prodi Akuntansi ini dapat
diselesaikan. Melalui pedoman ini, diharapkan mahasiswa dapat mempersiapkan diri
dalam memulai studi akuntansi di Universitas Internasional Batam dengan pemahaman
dasar yang kuat.
Terima kasih dan apresiasi setinggi-tingginya kepada UIB, serta segenap tim
dosen dan asisten dosen yang telah memberikan bantuan dan arahan dalam pembuatan
pedoman ini. Tim penulis juga berterimakasih kepada anggota tim yang telah
memberikan dedikasi dan usaha yang besar dalam menyelesaikan pedoman ini.
Tim penulis menyadari bahwa penulisan ini tidak terlepas dari kekurangan dan
kelemahan yang masih harus diperbaiki. Oleh karena itu, tim penulis mengharapkan
adanya saran dan kritik yang sifatnya membangun guna penyempurnaan pedoman ini.
Akhir kata, semoga pedoman ini dapat membantu mahasiswa dalam proses belajar
mengajar.
Batam, 21 Agustus 2017
Tim Penulis
ii
DAFTAR ISI
Kata Pengantar.......................................................................................................................................... ii
Daftar Isi .................................................................................................................................................... iii
Daftar Lampiran ....................................................................................................................................... iv
Program Student Orientation................................................................................................................. 1
Chapter 01: Introduction to Accounting and Business: Accounting Equation ....................... 3
Chapter 02: Analyzing Transactions ................................................................................................... 9
Chapter 03: The Matching Concept and the Adjusting Process................................................15
Chapter 04: Completing The Accounting Cycle .............................................................................20
Lampiran
iii
DAFTAR LAMPIRAN
1. Kunci Jawaban Soal Latihan ................................................................................... L- 1

2. Pembagian Ruang Matrikulasi ................................................................................ L-18
iv
PROGRAM STUDENT ORIENTATION

Program Student Orientation adalah program pembekalan bagi mahasiswa baru di Universitas
Internasional Batam. Pembekalan mahasiswa baru ini disajikan dalam dua program penting yang
wajib diikuti oleh seluruh mahasiswa baru Prodi Akuntansi tahun angkatan 2017. Dua program
tersebut adalah Program Matrikulasi dan Mentoring. Berikut ini adalah beberapa panduan
penting terkait ke-tiga program Student Orientation:
NO PELAKSANAAN RINCIAN KETERANGAN

PROGRAM MATRIKULASI
(Pengenalan Akuntansi Dasar)
1 Jadwal Kegiatan Sabtu, 9 September 2017/ Kelas matrikulasi dibagi
Jam 15.00 18.00 menjadi 4 kelas. Setiap kelas
Minggu, 10 September 2017/ dipandu oleh dosen sebagai
Jam 14.00-17.00 instruktur.
2 Pembagian Ruang Ruang dibagi menjadi 4 kelas. Lihat

Lampiran untuk pembagian kelas
3 Metode Belajar Self Learning: mahasiswa diwajibkan Mahasiswa akan diberikan
Matrikulasi membaca panduan matrikulasi ini soal kasus persamaan dasar
sebelum dimulainya kelas matrikulasi akuntansi.
Lecture: oleh instruktur matrikulasi Tiap mahasiswa wajib
terkait teori dasar akuntansi membawa print out modul
Discussion: diskusi dan tanya jawab kelas matrikulasi,
membawa kertas Folio dan
alat tulis masing-masing.
4 Kontribusi Mahasiswa tidak dipungut biaya untuk

kegiatan ini.
.
PROGRAM MENTORING
(Mentoring Akuntansi berupa kelas tambahan untuk belajar mata kulah inti akuntansi selama
semester 1 dan 2)
1 Pembagian Kelas Kelas Mentoring sama dengan pembagian 1AKMA: semester 1 kelas A
kelas reguler akuntansi (1AKPA, 1AKPB, 1AKMB: semester 1 kelas B
1AKMA, 1AKMB, 1AKMC, 1AKMD). 1AKMC: semester 1 kelas C
1AKMD: semester 1 kelas D
1AKPA: semester 1 kelas A
PAGI
2 Jadwal Kegiatan Pelaksanaan berlangsung selama 2 semester Kegiatan Mentoring
penuh tahun ajaran 2017-2018 dilakukan setiap seminggu
(1 minggu 1x, total 14x pertemuan dalam 1 sekali dan sifatnya wajib
semester) bagi seluruh mahasiswa
semester 1 dan 2.
Jadwal untuk semester 2
akan dikonfirmasi kembali
3 Metode Belajar Latihan soal/Kuis Kelas dipimpin oleh asisten
Penjelasan teori bagi mahasiswa yang dosen didampingi oleh
pemahaman di kelas reguler masih HMPS (Himpunan
kurang mahasiswa program studi)
Pengarahan bagi mahasiswa dalam Semester 1: Materi
Page 1
Prodi Akuntansi Universitas Internasional Batam
NO PELAKSANAAN RINCIAN KETERANGAN

mengerjakan tugas kelas yang diberikan Pengantar Akuntansi
dosen (tapi tidak mengerjakan soal Semester 2: Materi
bersama) Akuntansi Biaya
Mahasiswa wajib membawa buku
pengantar yang relevan masing-masing
4 Absensi Mahasiswa yang mengikuti kelas Semester 1: 14 pertemuan
Mentoring akan diabsen kehadirannya Semester 2: 14 pertemuan
Total absensi adalah 14 pertemuan Jadwal bisa berubah sesuai
untuk 1 semester pelaksanaan kelas reguler
5 Sanksi bagi yang Minimal total kehadiran mahasiswa di Mahasiswa boleh
tidak aktif kelas Mentoring adalah 12 pertemuan. mengajukan ijin ke Prodi
mengikuti kelas Jika kurang dari 12, maka P2K2 (Ibu Listia/Winda) jika
Mentoring mahasiswa akan dibatalkan dan harus berhalangan hadir di kelas
mengikuti P2K2 ulang di semester Mentoring dengan
depan. memberikan surat ijin
Jika Prodi mendapat laporan dari asisten Mahasiswa yang tidak
dosen bahwa mahasiswa selama kelas menghormati asisten dosen
Mentoring tidak menghormati asisten bisa dalam bentuk:

dosen, maka P2K2 mahasiswa akan Mengobrol/bermain HP

dibatalkan. Menggunakan kata
tidak sopan

Sering tidak membawa
buku

Tidak mematuhi aturan
kelas yang dibuat
Asisten
6 Kontribusi Mahasiswa tidak dipungut biaya untuk
kegiatan ini
Page 2
Introduction to Accounting and

Business : Accounting Equation 01
Nature of Business
A. Tipe Bisnis
Manufacturing Businesses
Tipe bisnis yang mengubah bahan baku dasar menjadi produk akhir yang dijual kepada
customer.
Contoh: Indofood
Merchandising Businesses
Tipe bisnis yang menjual barang pada customer namun barang tersebut tidak diproduksi
sendiri melainkan dibeli dari bisnis lainnya.
Contoh: Matahari Dept. Store, Karisma
Service Businesses
Tipe bisnis yang menyediakan jasa bagi customer.
Contoh: Penerbangan, Hotel, Salon, Restaurant
B. Tipe Organisasi Bisnis

Proprietorship, bisnis yang dimiliki oleh satu orang. Contoh: toko.
Keuntungan:
1. Mudah dalam pengorganisasian.
2. Biaya pengurusan yang lebih murah.
Kekurangan:
1. Sumber pendanaan yang terbatas.
2. Tanggung jawab pemilik tidak terbatas.
Partnership, bisnis yang dimiliki oleh dua orang atau lebih. Contoh: Kantor Akuntan Publik,
Kantor Notaris.
Keuntungan:
1. Sumber pendanaan yang lebih banyak jika dibandingkan dengan tipe proprietorship.
2. Adanya penambahan dalam managerial skill.
Kekurangan:
1. Tanggung jawab para pemilik tidak terbatas.
Corporation, bisnis yang kepemilikannya terbagi dalam saham-saham dan merupakan entitas
bisnis mandiri yang dapat dikenakan pajak. Contoh: Philips, PT. Citra Tubindo.
Keuntungan:
1. Mampu mengumpulkan dana dalam jumlah besar dengan cara menerbitkan saham.
Kerugian:
1. Dikenakan pajak ganda (pajak pribadi pemegang saham dan pajak badan).
Page 3
C. Business Stakeholders
Individu ataupun perusahaan yang mempunyai kepentingan dalam kinerja suatu bisnis.
Stakeholders terdiri dari pemilik, manajer, karyawan, konsumen, kreditur dan pemerintah.
Prosedur penyediaan informasi kepada pengguna:
1. Identifikasi siapa saja stakeholders, baik internal maupun eksternal.
2. Nilai dan analisa informasi apa saja yang diperlukan.
3. Rancang sistem informasi akuntansi yang memenuhi kebutuhan stakeholders.
4. Catat data-data aktivitas bisnis yang terjadi ke dalam sistem yang telah dibuat
5. Siapkan laporan untuk para stakeholders.
Peranan Akuntansi dalam Bisnis

A. Etika Bisnis
Salah satu objektivitas akuntansi adalah menyediakan informasi yang relevan dan tepat waktu
bagi pengguna/stakeholders dalam pengambilan keputusan. Seorang akuntan harus memiliki
etika yang baik dalam berperilaku sehingga informasi yang disajikan dapat dipercaya dan
berguna dalam pengambilan keputusan. Etika adalah prinsip moral yang menuntun perilaku
seorang individu. Kadang kala, seorang akuntan dan manajer bisnis masih mempunyai masalah
dalam etika berperilaku. Beberapa guideline atau petunjuk dalam beretika bisnis sebagai akuntan
adalah sebagai berikut:
1. Identifikasi segala bentuk tindakan etis dengan menggunakan standar etika pribadi yang jujur
dan adil.
2. Identifikasi segala konsekuensi dari tindakan etis dan efeknya terhadap orang lain.
3. Pertimbangkan konsekuensi dan tanggung jawab anda kepada orang yang terkena resiko dari
tindakan etis anda.
4. Buatlah keputusan yang etis dan adil bagi mereka yang terkena pengaruh dari tindakan anda.
5. Hindari penyelewengan meskipun bersifat kecil.
6. Fokus pada reputasi untuk jangka panjang.
7. Bertanggung jawab menanggung konsekuensi jika menduduki posisi yang etis.
B. Profesi Akuntan
1. Private Accounting; akuntan di perusahaan, pemerintah, dan organisasi nir-laba (internal).
Contoh: Bagian pembukuan, bagian payroll, internal auditor, analis anggaran, akuntan
perusahaan, dll.
2. Public Accounting; akuntan publik (eksternal) adalah akuntan yang bekerja secara pribadi
atau di kantor akuntan public untuk jasa perpajakan dan audit.
C. Sertifikasi Akuntan
Seorang lulusan akuntan yang ingin memiliki karir di bidang profesi akuntansi, memiliki peluang
lebih besar dengan adanya sertifikasi akuntan. Sertifikasi akuntan adalah sebuah pengakuan akan
keahlian dan profesionalitas para akuntan dalam berbagai bidang akuntansi. Sertifikasi bagi
akuntan yang ada di Indonesia maupun internasional adalah sebagai berikut
1. CIMA (Chartered Institute of Management Accountants) - Internasional
2. CPMA (Certified Professional Management Accountant) - Indonesia
3. CIA (Certified Internal Auditor) - Internasional
Page 4
4. CPA (Certified Public Accountant) Indonesia/Internasional

5. ACCA (the Association of Chartered Certified Accountants) Internasional
6. CA (Chartered Accountant) - Indonesia
7. Brevet Pajak - Indonesia
Kurikulum Universitas Internasional Batam dirancang berdasarkan silabus modul sertifikasi
akuntan diatas sehingga mahasiswa diharapkan mampu bersaing dan siap dalam mengikuti
sertifikasi tersebut.
Generally Accepted Accounting Principles (GAAP)

Segala aturan bagi para akuntan dan auditor dalam menyusun laporan keuangan dan perlakuan
akuntansi bagi segala transaksi mengikuti aturan GAAP/ PSAK (Pernyataan Standar Akuntansi
Keuangan). Penyetaraan aturan ini dimaksudkan agar penerbitan laporan keuangan oleh setiap
oraganisasi baik lokal maupun internasional dapat dibandingkan satu sama lain (comparability).
Memasuki tahun 2012, Indonesia mengadopsi PSAK sesuai dengan IFRS (International
Financial Reporting Standard) yang diterbitkan oleh IASB (International Accounting Standard
Board).
Beberapa konsep akuntansi penting yang perlu diketahui dalam tahap awal mempelajari
Pengantar Akuntansi adalah sebagai berikut:
Business Entity Concept
Dengan konsep ini maka transaksi yang dicatat dalam suatu bisnis adalah transaksi yang
berhubungan secara langsung dengan aktivitas perusahaan. Jadi tidak termasuk aktivitas
stakeholders maupun bisnis lain nya.
Cost Concept
Konsep ini mengatur bahwa pencatatan aset harus sesuai dengan harga perolehan atas
aset tersebut, seluruh cost yang dikeluarkan untuk mendapatkan sampai asset tersebut dapat
digunakan.
Contoh: peralatan dibeli dengan harga $20,000 dengan biaya transportasi sebesar $1,000.
Harga pasar peralatan $25,000. Maka perusahaan harus mencatat nilai peralatan sebesar
$21,000.
Objectivity Concept
Konsep yang mengatur bahwa seluruh transaksi yang dicatat harus berdasarkan bukti
yang objektif. Bukti ini misalnya nota, faktur pembelian, dll.
Unit of Measure Concept
Konsep yang mengatur bahwa data yang dicatat dalam akuntansi adalah data yang dapat
diukur dengan satuan mata uang. Kemampuan seorang manager sebenarnya merupakan asset
bagi perusahaan tapi tidak dapat dicatat karena tidak dapat diukur dengan satuan mata uang.
The Accounting Equation
Assets = Liabilities + Owners Equity

Dimana:
Assets adalah sumber daya yang dimiliki perusahaan.
Liabilities adalah hak dari kreditor yang menunjukkan hutang perusahaan.
Owners equity adalah hak dari pemilik bisnis.
Page 5
Business Transactions
Merupakan kejadian atau kondisi ekonomi yang secara langsung mengubah kondisi
keuangan perusahaan atau secara langsung mempengaruhi hasil operasi. Macam-macam laporan
keuangan:
1. Income Statement/ Statement of Financial Performance atau Laporan Rugi Laba
Ringkasan dari seluruh pendapatan dan biaya dalam satu periode tertentu. Dalam income
statement ini melaporkan adanya keuntungan ataupun kerugian dari operasi perusahaan
dalam periode tertentu.
2. Statement of Owners Equity atau Laporan Perubahan Modal
Melaporkan perubahan dalam owners equity yang terjadi selama satu periode tertentu.
3. Balance Sheet/ Statement of Financial Position atau Neraca
Daftar aset, hutang, dan owners equity perusahaan pada tanggal tertentu, biasanya pada hari
terakhir periode tersebut. Balance sheet ini dapat disajikan dalam dua format yaitu account
form maupun report form.
4. Statement of Cash flow atau Laporan Arus Kas
Ringkasan seluruh penerimaan dan pengeluaran kas yang terjadi dalam perusahaan untuk
periode tertentu. Statement of cash flow dibagi dalam tiga aktivitas, yaitu:
Cash Flows from Operating Activities; berhubungan dengan aktiva lancar dan kewajiban
lancar.
Cash Flows from Investing Activities; berhubungan dengan aktiva tetap dan investasi
jangka panjang.
Cash Flows from Financing Activities; berhubungan dengan ekuitas and kewajiban
jangka pendek.
5. Notes to Financial Statement atau Catatan atas Laporan Keuangan
Catatan ataupun penjelasan segala sesuatu yang berhubungan dengan perusahaan namun
tidak diungkapkan dalam laporan keuangan (lebih bersifat kualitatif). Contoh: pencatatan
tentang metode yang digunakan dalam mencatat persediaan, dll.
*** The roots of education are bitter, but the fruit is sweet ***
- Aristotle -
Page 6
PROBLEMS
1. Selected transactions completed by a proprietorship are described below. Indicate the effects
of each transaction on assets, liabilities, and owner's equity by inserting "+" for increase and
"-" for decrease in the appropriate columns at the right. If appropriate, you may insert more
than one symbol in a column.
A L OE
(a) Received cash from owner as an additional _____ _____ _____

investment
(b) Purchased supplies on account _____ _____ _____
(c) Paid rent for the current month _____ _____ _____
(d) Received cash for services sold to customers _____ _____ _____
(e) Returned defective supplies purchased in (b) _____ _____ _____
(f) Paid insurance premiums in advance _____ _____ _____
(g) Paid cash to creditor for purchases in (b) _____ _____ _____
(h) Charged customers for services sold on account _____ _____ _____
(i) Paid cash to a customer as a refund for an _____ _____ _____
overcharge
(j) Received cash on account from customers _____ _____ _____
(k) Paid cash to owner _____ _____ _____
(l) Recorded the cost of supplies used during the _____ _____ _____
year
(m) Received invoice for power used _____ _____ _____
(n) Paid expenses _____ _____ _____
(o) Purchased a truck for cash _____ _____ _____
2. Continuous Problem
On April 1, 2016, Valentine established a proprietorship known as Amazing Music. Using an
extensive collection of CDs and tapes, Valentine will serve as a disc jockey on a fee basis for any
occasions. During April, Valentine entered into the following transactions: Apr. 1. Deposited
$12,000 in business bank account
2. Received $2,500 from a local radio station for serving as the guest DJ for
November
2. Amazing Music paid $800 for the rent of the office
4. Purchased supplies from Rainbow Office Supply Co. for $325. Agreed to pay $120
within 10 days and the remainder by May 3,2016
6. Paid $400 to a local radio station to advertise the service the service of Amazing
Music twice daily for two weeks
8. Paid $550 to rental some equipment
12. Paid $250 as music expenses to Alabama Music for the use of its current demo CDs
and tapes to make cassette tapes of various music sets
13. Paid Rainbow Office Supply Co. $120 (transaction 4Apr)
15. Received $400 from Sunshine Hospital for providing five music sets for
the hospital
20. Served as DJ for a birthday party and the customer agreed to pay $1,200 the 1st of
May
23. Received $2,300 from a friend for serving as the DJ for a wedding party
Page 7
29. Paid $120 (music expenses) to Horizon Music for the use of its library of demo
CDs and tapes
30. Paid $250 for the receptionists salary for April
30. Paid $130 for utilities expenses
30. Determined that the cost of supplies on hand is $145. Therefore, the cost of supplies
used during the month was $180
30. Paid $80 for miscellaneous expenses
30. Withdrew $250 of cash from Amazing Music for personal use
Instructions
1. Indicate the effect of each transactions and the balances after each transaction, using the
following tabular headings:
Owners
Assets = Liabilities + Equity
Accounts Accounts Valentine,
Cash + Receivable + Supplies = Payable + Capital
2. Prepare an income statement, statement of owners equity and balance sheet for
Amazing Music
Page 8
Analyzing Transactions
02
Usefulness of an Account
A. Pengertian Dasar
Account = item-item yang ada di dalam laporan keuangan.
Ledger = kelompok-kelompok akun dalam suatu perusahaan.
Chart of Accounts = daftar akun yang ada di dalam buku besar (ledger).
B. Klasifikasi Akun Utama

Assets; sumber daya yang dimiliki perusahaan.
Contoh aktiva berwujud: cash, supplies, accounts receivables, building. Aktiva tidak
berwujud: patent, goodwill, dll.
Liabilities; hutang atau pembiayaan dari pihak luar. Contoh: accounts payable, notes
payable, wages payable.
Owners Equity; hak pemilik atas asset perusahaan. Capital, modal pemilik dalam
proprietorship yang mencerminkan owners equity. Drawing, menunjukkan jumlah penarikan
pribadi yang dilakukan oleh pemilik.
Revenue; peningkatan dalam owners equity sebagai hasil dari penjualan barang atau jasa ke
konsumen. Berbagai macam jenis pendapatan: sales, fees earned, commission revenue, dll.
Expenses; penggunaan aset maupun konsumsi jasa yang dilakukan perusahaan dalam proses
menghasilkan pendapatan.
C. Langkah-langkah dalam Siklus akuntansi

1. Jurnal
Dalam membuat jurnal berapapun akun yang ada di sisi kredit maupun debet, jumlah antara
kedua sisi ini harus sama. Konsep ini juga didasarkan dari persamaan akuntansi yaitu: Assets =
Liabilities + Owners Equity. Sistem pencatatan dimana ada sisi debet dan kredit yang harus
sama ini disebut double-entry accounting.
Normal Balances of Accounts

Increase (Normal Balance) Decrease
Akun di dalam Neraca:
Assets Debit Credit
Liabilities Credit Debit
Owners equity:
Capital Credit Debit
Drawing Debit Credit
Akun di dalam Laporan Rugi Laba
Revenue Credit Debit
Expenses account Debit Credit
Page 9
Alur Transaksi Bisnis:

a. Transaksi disetujui.
b. Transaksi terjadi.
c. Menyiapkan dokumen atau bukti yang diperlukan.
d. Catat transaksi ke dalam jurnal.
e. Transaksi di-posting ke buku besar.
Sistem Analisa Transaksi:

a. Tentukan akun apa saja yang dipengaruhi oleh transaksi tersebut.
b. Setiap akun yang terpengaruh, tentukan apakah mengalami kenaikan atau penurunan.
c. Tentukan kenaikan atau penurunan tersebut dicatat di sisi debit atau kredit.
CONTOH FORMAT JURNAL:
JOURNAL Page 1
Post.
Date Description Ref. Debit Credit
2004
May. 1 Cash ............................................................... 11 2,000
Richard, Capital .......................................... 31 2,000
1 Office Rent Expense ........................................ 51 1,000
Cash ............................................................ 11 1,000
2. Melakukan Posting
Setelah transaksi dicatat dalam jurnal maka selanjutnya masing-masing akun tersebut akan
di-posting ke buku besar. Dalam buku besar ini dikelompokkan berdasarkan masing-masing
nama akun.
CONTOH FORMAT BUKU BESAR:
<Nama Akun> <No. Akun>

Post. Balance
Date Item Ref. Dr. Cr. Dr. Cr.
2004
May. 1 Balance/saldo.............................. ............. ............ 12,250 .............
1 .................................................... 1 2,000 ............ 14,250 .............
3. Membuat Trial Balance

Setelah seluruh transaksi dicatat dan di-posting maka pada akhir periode akan perlu membuat
trial balance (neraca percobaan). Dengan membuat trial balance ini, perusahaan dapat
mengecek apakah ada kesalahan dalam menjurnal ataupun posting.
Langkah pertama dalam membuat trial balance ini adalah menentukan saldo akhir setiap
akun yang ada di buku besar kemudian dicatat berdasarkan letak saldo pada akhir periode
Page 10
tersebut. Kedua sisi dalam trial balance ini harus sama, namun tidak dapat membuktikan bahwa
jumlah yang dicatat dalam buku besar sudah akurat. Perhitungan pada trial balance hanya
menunjukkan bahwa sisi debet dan kredit sama. Ada kemungkinan terdapat kesalahan lain
walaupun kedua sisi dalam trial balance sama.
CONTOH FORMAT NERACA SALDO

Disney Clown Co.
Trial Balance
January 31, 2016
NO ACCOUNT NAME DEBIT CREDIT

110 Cash $ 9,423 $ -
113 Accounts receivable 39,740 -
115 Merchandise inventory 14,400 -
116 Prepaid insurance 4,500 -
117 Office supplies 2,100 -
121 Land 85,000 -
124 Store equipment 40,000 -
125 Accumulated depreciation-store equipment - 12,000
210 .. .
TOTAL $ 273,505 $ 273,505
Error Correction
Tipe kesalahan yang dapat menyebabkan total sisi debit dan kredit trial balance tetap sama
antara lain:
1. Gagal mencatat ataupun mem-posting suatu transaksi.
2. Mencatat jumlah yang salah baik di kedua sisi debit dan kredit.
3. Mencatat transaksi yang sama lebih dari satu kali.
4. Mem-posting jumlah yang tepat ke dalam akun yang salah.
Ada dua macam kesalahan yang sering terjadi:

Transposition; terjadi ketika urutan angka tertukar sehingga terjadi kesalahan. Contoh:
$589.00 dicatat $859.
Slide; terjadi ketika seluruh angka bergeser ke kanan maupun kiri. Contoh: $456.00 dicatat
$45.60 maupun $4,560.
Prosedur dalam melakukan koreksi pada kesalahan:

Salah pencatatan jurnal namun belum di-posting.
= coret kesalahan yang ada dan masukkan akun / jumlah yang benar
Pencatatan jurnal sudah tepat namun salah dalam melakukan posting.
= coret kesalahan yang ada kemudian posting kembali dengan benar.
Salah pencatatan jurnal dan kesalahan tersebut sudah di-posting ke buku besar.
= buat jurnal dan posting jurnal koreksi yang telah dibuat.
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Contoh jurnal koreksi:

Jurnal yang salah (1) Pembalikan (2) Jurnal seharusnya (3) Koreksi (2+3)
Supplies 1000 A/P 1000 Equipment 1000 Equipment 1000
A/P 1000 Supplies 1000 A/P 1000 Supplies 1000
Analisa Laporan Keuangan dan Interprestasi

Analisa laporan keuangan horisontal adalah analisa laporan keuangan dengan cara
membandingkan suatu item dalam laporan yang sekarang dengan nilai item tersebut dalam
laporan keuangan yang sebelumnya. Setelah dibandingkan perusahaan dapat menghitung jumlah
serta persentase kenaikan maupun penurunan yang terjadi dalam item-item pada laporan
keuangan. Persentase kenaikan maupun penurunan dapat menjadi pertimbangan dalam membuat
analisa pengambilan keputusan.
***Students have to be EDUCATED, but they have also to

be left to EDUCATE THEMSELVES***
Page 12
PROBLEMS
Continuous Problem
The following transactions were completed during May 2016, the second month of the businesss
operations:
May 1. Valentine made an additional investment in Amazing Music by depositing $8,000 in
the checking account
1. Paid rent for May $1,000
1. Paid a premium of $4,320 for a comprehensive insurance policy covering liability,
theft, and fire. The policy covers a three-year period
2. Receive $1,200 on account
3. Valentine signed a contract with local radio station, Star FM, to provide guest spots
for the next three months. The contract requires Amazing Music to provide a guest DJ
for 120 hours per month for a monthly fee of $4,800. Any additional hours beyond
120 will be billed at $50 per hour. In accordance with the contract Valentine received
$9,600 as an advance payment for the first two-month.
4. Paid $205 on account
5. Paid an attorney for reviewing the May 3rd contract, $230 (record as miscellaneous
expense)
6. Purchased office equipment on account $7,500
8. Paid for a local newspaper advertisement, $200
11. Received $750 for serving as DJ for a cancer charity ball
12. Paid $520 to a local audio electronics store for rental of digital recording equipment
14. Paid salaries of $1,800 to receptionist and part time assistant
16. Received $1,600 for serving as a DJ for a wedding party
18. Purchased supplies on account $660
20. Paid $250 to Alabama Music for use of its current music demos
22. Paid $500 to a local radio station to advertise the service of Amazing Music
25. Served as DJ for a party for $1,750. Received $350, with the remainder due June
5,2006
27. Paid electric bill, $550
28. Paid salaries of $1,800 to receptionist and part time assistant
29. Paid $280 as miscellaneous expense
30. Served as a DJ for a college fraternity party for $2,300. Received $1,200 with the
remainder due June 10,2006
31. Paid royalties (music expenses) for use of various artists music during May, $700
31. Withdrew $2,500 cash for personal use
Amazing Musics chart of accounts and the balance of accounts a of May 1,2016 are as follow:
11 Cash $14,250 41 Fees Earned $6,400
12 Accounts Receivable 1,200 50 Salaries Expense 250
14 Supplies 145 51 Office Rent Expense 800
15 Prepaid Insurance 0 52 Equipment Rent Expense 550
17 Office Equipment 0 53 Utilities Expense 130
21 Accounts Payable 205 54 Music Expense 370
23 Unearned Revenue 0 55 Advertising Expense 400
31 Valentine, Capital 12,000 56 Supplies Expense 180
32 Valentine, Drawing 250 59 Miscellaneous Expense 80
Page 13
Instructions
1. Analyze and journalize each transaction in a two column journal, omitting your journal
entry explanations
2. Enter the May 1, 2016 account balances in the appropriate balance column of a four-
column account. Write Balance in the item column, and place a check mark () in the
Posting Reference column. Post the journal to the ledger, extending the account balance to
the appropriate balance column after each posting
3. Prepare a Trial Balance as of May 31, 2016
Page 14
The Matching Concept

And the Adjusting Process 03
Matching Concept
A. Accounting Period Concept
Konsep periode akuntansi adalah konsep akuntansi yang mengasumsikan bahwa umur ekonomis
suatu bisnis dapat dibagi ke dalam periode-periode.
Dua metode pelaporan pendapatan dan biaya adalah sebagai berikut:
1. Cash basis
Pendapatan dan biaya dilaporkan dalam laporan rugi laba periode ketika ada penerimaan atau
pengeluaran kas.
2. Accrual basis
Pendapatan dan biaya dilaporkan dalam laporan rugi laba periode ketika transaksi tersebut
terjadi, tidak melihat dari pembayaran atau penerimaan kas.
Melalui metode ini pendapatan dan biaya match dalam pelaporan rugi laba.
Memerlukan jurnal penyesuaian pada akhir periode.
B. Matching Concept
Konsep akuntansi yang mendukung bahwa pendapatan yang dihasilkan dalam satu periode dan
biaya yang dikeluarkan untuk menghasilkan pendapatan tersebut dilaporkan dalam satu peride
yang sama.
Nature of the Adjusting Process

Jurnal penyesuaian adalah jurnal yang dibuat agar akun yang mengalami perubahan menjadi up
to date. Ada lima item dasar yang memerlukan penyesuaian, yakni deferred revenue, deferred
expenses, accrued revenue, accrued expenses dan depreciation.
A. Accrual Basis
1. Deferred : transaksi yang belum terjadi namun sudah ada penerimaan ataupun pembayaran
kas.
Revenue (Unearned Revenue)
Ketika kita menerima pembayaran dimuka maka tidak langsung dicatat sebagai pendapatan
melainkan sebagai unearned revenue yang termasuk dalam current liabilities. Pada masa
mendatang setelah terjadi makaunearned revenue tersebut harus dijadikan revenue, untuk itu
diperlukan jurnal penyesuaian.
Contoh transaksi:
Tanggal 1 Sept: Menerima pembayaran dari konsumen untuk menyediakan jasa mengajar
selama 3 bulan ke depan sebesar $9,000 untuk 3 bulan.
Journal: Cash $9,000
Unearned Revenue $9,000
Tanggal 30 Sept: Penyesuaian dilakukan karena jasa mengajar telah dilakukan 1 bulan (sudah
jatuh tempo) dan harus diakui biayanya, sedangkan masih ada 2 bulan lagi yang belum
direalisasikan.
Journal: Unearned Revenue $3,000 (9,000/3 bulan) (dihapus krn telah jatuh tempo)
Revenue $3,000 (diakui)
Prodi Akuntansi Universitas Internasional Batam Page 15
Dampak jika tidak dibuat penyesuaian:

Amount of Misstatement
Income Statement
Revenues understated by $ (120)
Expenses correctly stated XXX
Net income understated by $ (120)
Balance Sheet
Assets correctly stated $XXX
Liabilities overstated by $120
Owners equity understated by (120)
Total liabilities and owners equity
owners equity correctly stated $ XXX
Expenses (Prepaid Expenses)
Saldo prepaid expenses adalah aset yang akan menjadi biaya di masa yang akan datang.
Contoh: prepaid insurance, supplies. Maka harus dibuat jurnal penyesuaian ketika aset
tersebut sudah terpakai dan menjadi biaya.
Contoh transaksi:
Tanggal 1 Sept: Pembayaran kas untuk asuransi selama satu tahun sebesar $12,000.
Journal: Prepaid Expense/Prepaid Insurance $12,000
Cash $12,000
Tanggal 30 Sept: Penyesuaian dilakukan karena asuransi dibayar di muka telah jatuh tempo
selama 1 bulan
Journal: Insurace Expense $1,000 (12,000/12 bulan)
Prepaid Expense/Prepaid Insurance $1,000
Dampak jika tidak dibuat penyesuaian:

Income Statement
Revenues correctly stated $ XXX
Expenses understated by (1,340)
Net income overstated by $1,340
Balance Sheet
Assets overstated by $1,340
Liabilities correctly stated $XXX
Owners equity overstated by 1,340
owners equity overstated by $ 1,340
2. Accrued; transaksi yang sudah terjadi namun belum ada penerimaan atau pembayaran kas.
Revenue (Accounts Receivable)
terjadi namun belum
Pada akhir periode akuntansi ada beberapa pendapatan yang sudah
diakui atau dicatat, maka perlu dibuat jurnal penyesuaiannya.

Contoh transaksi:
Page 16
Tanggal 30 Sept: Ternyata ada pendapatan telah terjadi di bulan ini yang belum dicatat di
akhir periode dan uang juga belum diterima sebesar $3,000
Journal: Asset (Account Receivable) $3,000 (berupa piutang karena uang belum diterima)
Revenue $3,000 (akui pendapatan)
Dampak jika tidak dilakukan penyesuaian:
Income Statement
Revenues understated by $ (500)
Expenses correctly stated XXX
Net income understated by $ (500)
Balance Sheet
Assets understated by $(500)
Liabilities correctly stated $XXX
Owners equity understated by (500)
owners equity understated by $(500)
Expenses (Accrued Expenses)
Ada beberapa tipe jasa yang pembayarannya dilakukan setelah jasa diterima. Contoh: wages
expense. Pembayaran upah biasanya dilakukan per bulan atau per minggu namun
perhitungannya berdasarkan per jam kerja. Sehingga pada akhir periode terdapat
jasa yang
sudah terjadi namun pembayaran belum dilakukan, maka perlu penyesuaian.

Contoh transaksi:
Tanggal 30 Sept: Ternyata ada beban telah terjadi di bulan ini yang belum dicatat di akhir
periode dan uang juga belum dibayar sebesar $2,000.
Journal: Expense $2,000 (akui sebagai beban di bulan september)
Liability (Account Payable) $2,000 (berupa utang karena uang belum dibayar)
Dampak jika tidak dilakukan penyesuaian:
Income Statement
Revenues correctly stated $ XXX
Expenses understated by (250)
Net income overstated by $250
Balance Sheet
Assets correctly stated $XXX
Liabilities understated by $(250)
Owners equity overstated by 250
owners equity correctly stated by $ XXX

Fixed Assets
Perusahaan perlu membuat penyesuaian nilai fixed assets atau aktiva tetap. Aktiva tetap
adalah sumber daya yang dimiliki dan digunakan perusahaan yang bersifat permanen dan
mempunyai umur ekonomis yang panjang.
Aktiva tetap berupa land, building, equipment, dll. Aktiva tetap yang digunakan ini
seiring berjalannya waktu maka nilai ekonomis akan berkurang. Pengurangan daya guna aset
Page 17
ini disebut depresiasi atau penyusutan. Namun untuk tanah tidak ada depresiasi karena
umurnya tidak terbatas dan tidak kehilangan nilai guna.
Dengan adanya pengurangan ini, maka sebagian dari cost aset harus dicatat sebagai biaya
setiap tahunnya, periodic expense ini dicatat sebagai depreciation expense. Dalam jurnal
penyesuaian ini aset tidak langsung dikreditkan tapi dimasukkan dalam akun baru yaitu
accumulated depreciation. Akun baru ini merupakan akun kontra untuk aset karena akan
mengurangi nilai aset di balance sheet.
Contoh transaksi:
Tanggal 30 Sept: total depresiasi mesin yang telah dihitung oleh akuntan adalah 2,000 untuk
bulan September ini.
Journal: Depreciation Expense $2,000 (akui sebagai beban di bulan september)
Accumulated Depreciation-Machine $2,000
Financial Analysis and Interpretation

Vertical analysis adalah analisa laporan keuangan dengan cara membandingkan setiap
item dalam laporan keuangan dengan jumlah total dalam laporan yang sama untuk melihat
hubungan yang ada dalam suatu laporan keuangan.
Dalam vertical analysis dari balance sheet setiap item asset dihitung persentasenya dari
total assets, setiap item liabilities dan owners equity dihitung persentasenya dari total liabilities
and owners equity. Sedangkan untuk income statement setiap item dihitung persentasenya dari
total pendapatan.
Persentase tersebut dapat kita bandingkan dengan persentase rata-rata dalam industri
yang sama, jika ada perbedaan yang mencolok maka perlu diselidiki lebih lanjut.
*** Always WALK THROUGH LIFE as if you HAVE SOMETHING

NEW TO LEARN and YOU WILL ***
Page 18
PROBLEMS
The data needed to determine adjustment for the two-month period ending May 31, 2016, are as
follow:
1. During May, Amazing Music provided guest DJ for Star FM for a total of 145 hours. For
information on the amount of the accrued revenue to be billed to Star FM, see the
contract described in the May 3, 2016 transaction.
2. Supplies on hand at May 31, $ 180
3. The balance of the prepaid insurance account relates to the May 1, 2016 transaction
4. Depreciation of the office equipment is $ 300
5. The balance of the unearned revenue account relates to the contract between Amazing
Music and Star FM, described in the May 3, 2016 transaction
6. Accrued salaries as of May 31, 2016, were $150
Instructions
1. Prepare adjusting journal entries
You will need the following additional accounts:
18 Accumulated Depreciation-Office Equipment
22 Salaries Payable
57 Insurance Expense
58 Depreciation Expense
2. Post the adjusting entries, inserting balances in the accounts affected
3. Prepare an adjusted trial balance
Page 19
Completing The Accounting Cycle
04
Prosedur pembuatan siklus akuntansi:
1. Analisa transaksi.
2. Pencatatan transaksi kedalam jurnal.
3. Posting jurnal ke ledger.
4. Mempersiapkan trial balance.
5. Membuat jurnal penyesuaian dan posting ke ledger.
6. Menyelesaikan work sheet (optional).
7. Mempersiapkan laporan keuangan.
8. Membuat closing entries dan di-posting.
9. Menyiapkan post-closing trial balance.
Jurnal Penutup (Closing Entries)

1. Semua pendapatan dipindahkan ke akun income summary.
2. Semua biaya dipindahkan ke akun income summary.
3. Saldo akhir akun income summary dipindahkan ke owners capital (akun income summary
hanya temporary account jadi tidak muncul dalam laporan keuangan)
4. Laba bersih atau rugi bersih dipindahkan ke owners capital.
5. Drawing dipindahkan ke owners capital (drawing mengurangi modal yang ada).
6. Setelah dilakukan closing entries maka saldo akhir dari seluruh temporary account menjadi
0.
Keterangan:
Real account adalah item yang dilaporkan pada balance sheet dan saldo item tersebut akan
dibawa ke periode selanjutnya.
Temporary account atau nominal account adalah item yang dilaporkan pada income
statement atau owners equity dan saldo item tersebut akan ditutup serta tidak dibawa ke
periode selanjutnya.
Income summary merupakan akun sementara yang diperlukan untuk mentransfer saldo akun
nominal.
Page 20
The Accounting Cycle
Identification and
Measurement of Main Document /
Transactions and Support Document
Other Events
Journalization
General Journal
Reversing entries Cash receipts journal
Cash disbursement journal
(optional)
Purchase journal
Sales journal
Other special journal
Post-closing
Trial balance
Posting
General ledger (monthly)
Subsidiary ledger (daily)
Closing Entries
Trial Balance
Nominal account
Preparation
Statement Preparation
Income statement Adjustment
Statement of Owners Equity Accruals
Balance sheet Worksheet Prepayment
Cash flow (optional) Estimated items
Notes to Financial Statement
Adjusted trial balance
*** It is not hard to LEARN MORE. What is hard is to UNLEARN

WHEN YOU DISCOVER YOURSELF WRONG***
Page 21
PROBLEMS
Continuous Problem
Instructions:
1. Prepare a ten-column work sheet
2. Prepare an Income Statement, a Statement Of Owners Equity, and a Balance Sheet
(Note: Valentine made investments in Amazing Music on April 1 and May 1, 2016)
3. Journalize and post the closing entries
4. Prepare a Post-Closing Trial Balance
Page 22
LAMPIRAN 01
KUNCI JAWABAN SOAL LATIHAN
SOLUTION CHAPTER 1
1.
TRANSACTION A L OE
(a) Received cash from owner as an additional + +
investment
(b) Purchased supplies on account + +
(c) Paid rent for the current month - -
(d) Received cash for services sold to customers + +
(e) Returned defective supplies purchased in (b) - -
(f) Paid insurance premiums in advance +/-
(g) Paid cash to creditor for purchases in (b) - -
(h) Charged customers for services sold on account + +
(i) Paid cash to a customer as a refund for an - -
overcharge
(j) Received cash on account from customers +/-
(k) Paid cash to owner - -
(l) Recorded the cost of supplies used during the - -
year
(m) Received invoice for power used + -
(n) Paid expenses - -
(o) Purchased a truck for cash +/-
Prodi Akuntansi Universitas Internasional Batam Page L-1

2.Continuous Problem
1. Owners
Assets = Liabilities + Equity
Accounts Accounts Valentine,
Cash + Receivable + Supplies = Payable + Capital
Apr. 1 + 12,000 +12,000 Investment
2 + 2,500 +2,500 Fees earned
Bal. 14,500 14,500
Apr. 2 800 800 Office rent exp.
Bal. 13,700 13,700
Apr. 4 + 325 + 325
Bal. 13,700 325 325 13,700
Apr. 6 400 400 Advert. exp.
Bal. 13,300 325 325 13,300
Apr. 8 550 550 Equip. rent exp.
Bal. 12,750 325 325 12,750
Apr. 12 250 250 Music expense
Bal. 12,500 325 325 12,500
Apr. 13 120 120
Bal. 12,380 325 205 12,500
Apr. 15 + 400 + 400 Fees earned
Bal. 12,780 325 205 12,900
Apr. 20 + 1,200 + 1,200 Fees earned
Bal. 12,780 1,200 325 205 14,100
Apr. 23 + 2,300 + 2,300 Fees earned
Bal. 15,080 1,200 325 205 16,400
Apr. 29 120 120 Music expense
Bal. 14,960 1,200 325 205 16,280
Apr. 30 250 250 Salaries expense
Bal. 14,710 1,200 325 205 16,030
Apr. 30 130 130 Utilities exp.
Bal. 14,580 1,200 325 205 15,900
Nov. 30 180 180 Supplies exp.
Bal. 14,580 1,200 145 205 15,720
Apr. 30 80 80 Misc. expense
Bal. 14,500 1,200 145 205 15,640
Apr. 30 250 250 Withdrawal
Bal. 14,250 1,200 145 205 15,390
2.
AMAZING MUSIC
Income Statement
For the Month Ended April 30, 2016
Fees earned .....................................................................................
$6,400
Operating expenses:
Office rent expense ................................................................. $ 800
Music expense ........................................................................ 370

Equipment rent expense .......................................................... 550

Advertising expense ................................................................ 400
Salaries expense ...................................................................... 250
Utilities expense ...................................................................... 130
Supplies expense ..................................................................... 180
Miscellaneous expense ........................................................... 80
....................................................Tot
aloperatingexpenses 2,760
Net income ...................................................................................... $ 3,640
AMAZING MUSIC
Statement of Owners Equity
For the Month Ended April 30, 2016
Valentine, capital, April 1, 2006 ..................................................... $ 0
Investment on Apri1, 2006 ............................................................. $12,000
Net income for April ....................................................................... 3,640
$15,640
Less withdrawals ............................................................................ 250 15,390
Valentine, capital, April 30, 2006 ................................................... $15,390
AMAZING MUSIC
Balance Sheet
April 30, 2016
Assets Liabilities
Cash ....................................... $14,250 Accounts payable ................. $ 205
Accounts receivable ............... 1,200
Supplies ................................. 145 Owners Equity
Valentine, capital ................. 15,390
Total liabilities and
Total assets $15,595 owners equity $15,595

SOLUTION CHAPTER 2
CONTINUING PROBLEM
1. JOURNAL Page 1
Post.
2016
May. 1 Cash ............................................................... 11 8,000
Valentines, Capital ...................................... 31 8,000
1 Office Rent Expense ........................................ 51 1,000
Cash ............................................................ 11 1,000
1 Prepaid Insurance ............................................ 15 4,320
Cash ............................................................ 11 4,320
2 Cash ............................................................... 11 1,200
Accounts Receivable .................................. 12 1,200
3 Cash ............................................................... 11 9,600
Unearned Revenue ...................................... 23 9,600
4 Accounts Payable ............................................ 21 205
Cash ............................................................ 11 205
5 Miscellaneous Expense ................................... 59 230
Cash ............................................................ 11 230
6 Office Equipment ............................................ 17 7,500
Accounts Payable ....................................... 21 7,500
8 Advertising Expense ........................................ 55 200
Cash ............................................................ 11 200
11 Cash ............................................................... 11 750
Fees Earned ................................................. 41 750
12 Equipment Rent Expense ................................ 52 520
Cash ............................................................ 11 520
14 Salaries Expense .............................................. 50 1,800
Cash ............................................................ 11 1,800
JOURNAL Page 2
Post.
2016
May. 16 Cash ............................................................... 11 1,600
Fees Earned ................................................. 41 1,600
18 Supplies ........................................................... 14 660

Accounts Payable ....................................... 21 660

20 Music Expense ................................................ 54 250
Cash ............................................................ 11 250
22 Advertising Expense ........................................ 55 500
Cash ............................................................ 11 500
25 Cash ............................................................... 11 350
Accounts Receivable ....................................... 12 1,400
Fees Earned ................................................. 41 1,750
27 Utilities Expense .............................................. 53 550
Cash ............................................................ 11 550
28 Salaries Expense .............................................. 50 1,800
Cash ............................................................ 11 1,800
29 Miscellaneous Expense ................................... 59 280
Cash ............................................................ 11 280
30 Cash ............................................................... 11 1,200
Accounts Receivable ....................................... 12 1,100
Fees Earned ................................................. 41 2,300
31 Music Expense ................................................ 54 700

Cash ............................................................ 11 700
31 Valentine, Drawing ......................................... 32 2,500

Cash ............................................................ 11 2,500
2.
Cash 11
Post. Balance
2016
May. 1 Balance ....................................... ............. ............ 14,250 .............
1 .................................................... 1 8,000 ............ 22,250 .............
1 .................................................... 1 ............. 1,000 21,250 .............
1 .................................................... 1 ............. 4,320 16,930 .............
2 .................................................... 1 1,200 ............ 18,130 .............
3 .................................................... 1 9,600 ............ 27,730 .............
4 .................................................... 1 ............. 205 27,525 .............
5 .................................................... 1 ............. 230 27,295 .............
8 .................................................... 1 ............. 200 27,095
11 .................................................... 1 750 ............ 27,845 .............
12 .................................................... 1 ............. 520 27,325 .............
14 .................................................... 1 ............. 1,800 25,525
16 .................................................... 2 1,600 ............ 27,125
20 .................................................... 2 ............. 250 26,875 .............
22 .................................................... 2 ............. 500 26,375 .............
25 .................................................... 2 350 ............ 26,725

27 .................................................... 2 ............. 550 26,175 .............

28 .................................................... 2 ............. 1,800 24,375
29 .................................................... 2 ............. 280 24,095 .............
30 .................................................... 2 1,200 ............ 25,295 .............
31 .................................................... 2 ............. 700 24,595
31 .................................................... 2 ............. 2,500 22,095
Accounts Receivable 12
2016
May. 1 Balance ....................................... ............. ............ 1,200 .............
2 .................................................... 1 ............. 1,200
25 .................................................... 2 1,400 ............ 1,400 .............
30 .................................................... 2 1,100 ............ 2,500 .............
Supplies 14
2016
May. 1 Balance ....................................... ............. ............ 145
18 .................................................... 2 660 ............ 805 .............
Prepaid Insurance 15
2016
May. 1 .................................................... 1 4,320 ............ 4,320 .............
Office Equipment 17
Post. Balance
2016
May. 6 .................................................... 1 7,500 ............ 7,500 .............
Accounts Payable 21
2016
May. 1 Balance ....................................... ............. ............ ............ 205
4 .................................................... 1 205 ............
6 .................................................... 1 ............. 7,500 ............ 7,500
18 .................................................... 2 ............. 660 ............ 8,160
Unearned Revenue 23
2016
May. 3 .................................................... 1 ............. 9,600 ............ 9,600
Valentine, Capital 31
2016
May. 1 Balance ....................................... ............. ............ ............ 12,000
1 .................................................... 1 ............. 8,000 ............ 20,000

Valentine, Drawing 32
2016
May. 1 Balance ....................................... ............. ............ 250 .............
31 .................................................... 2 2,500 ............ 2,750 .............
Fees Earned 41
2016
May. 1 Balance ....................................... ............. ............ ............ 6,400
11 .................................................... 1 ............. 750 ............ 7,150
16 .................................................... 2 ............. 1,600 ............ 8,750
25 .................................................... 2 ............. 1,750 ............ 10,500
30 .................................................... 2 ............. 2,300 ............ 12,800
Salaries Expense 50
2016
May. 1 Balance ....................................... ............. ............ 250
14 .................................................... 1 1,800 ............ 2,050 .............
28 .................................................... 2 1,800 ............ 3,850 .............
Office Rent Expense 51

2016
May. 1 Balance ....................................... ............. ............ 800 .............
1 .................................................... 1 1,000 ............ 1,800 .............
Equipment Rent Expense 52

Post. Balance
2016
May. 1 Balance ....................................... ............. ............ 550 .............
12 .................................................... 1 520 ............ 1,070 .............
Utilities Expense 53
2016
May. 1 Balance ....................................... ............. ............ 130 .............
27 .................................................... 2 550 ............ 680 .............
Music Expense 54
2016
May. 1 Balance ....................................... ............. ............ 370 .............
20 .................................................... 2 250 ............ 620 .............
31 .................................................... 2 700 ............ 1,320
Advertising Expense 55
2016
May. 1 Balance ....................................... ............. ............ 400 .............
8 .................................................... 1 200 ............ 600 .............
22 .................................................... 2 500 ............ 1,100 .............
Supplies Expense 56

2016
May. 1 Balance ....................................... ............. ............ 180 .............
Miscellaneous Expense 59
2016
May. 1 Balance ....................................... ............. ............ 80 .............
5 .................................................... 1 230 ............ 310 .............
29 .................................................... 2 280 ............ 590
3.
AMAZING MUSIC
Trial Balance
May 31, 2016
Cash........................................................................................ 22,095
Accounts Receivable ...................................................................... 2,500
Supplies ., ..................................................................................... . 805
Prepaid Insurance ........................................................................... 4,320
Office Equipment ........................................................................... 7,500
Accounts Payable ........................................................................... 8,160
Unearned Revenue .......................................................................... 9,600
Valentine, Capital ........................................................................... 20,000
Valentine, Drawing ......................................................................... 2,750
Fees Earned ..................................................................................... 12,800
Salaries Expense ............................................................................. 3,850
Office Rent Expense ....................................................................... 1,800
Equipment Rent Expense ................................................................ 1,070
Utilities Expense ............................................................................. 680
Music Expense ................................................................................ 1,320
Advertising Expense ....................................................................... 1,100
Supplies Expense ............................................................................ 180
Miscellaneous Expense ................................................................... 590
50,560 50,560

SOLUTION CHAPTER 3
1. a. Account Receivable $400
Account Payable $100
Supplies 300
b. Cash $6,000
Fees Earned $6,000
c. Office Supplies $100
Store Equipment $100
d. Fees Earned $300
Account Receivable $300
e. Utility Expenses $150
Cash $150
f. Cash $27
Fees Earned $27
JOURNAL Page 3
Post.
2006
May. 31 Accounts Receivable ....................................... 12 1,2501
Fees Earned ............................................ 41 1,250
31 Supplies Expense ............................................. 56 625

Supplies .................................................. 14 625
31 Insurance Expense ........................................... 57 1202

Prepaid Insurance ................................... 15 120
31 Depreciation Expense ...................................... 58 300

Accum. Depr.Office Equip.. .............. 18 300
31 Unearned Revenue .......................................... 23 4,800

Fees Earned ............................................ 41 4,800
31 Salaries Expense .............................................. 50 150

Salaries Payable ..................................... 22 150
1
25 hours $50 = $1,250
2
$4,320 36 months = $120 per month
Accounts Receivable 12
Post. Balance
2006
May. 1 Balance ....................................... ............. ............ 1,200 .............
2 .................................................... 1 ............. 1,200
25 .................................................... 2 1,400 ............ 1,400 .............
30 .................................................... 2 1,100 ............ 2,500 .............

31 Adjusting .................................... 3 1,250 ............ 3,750 .............
Supplies 14
2006
May. 1 Balance ....................................... ............. ............ 145
18 .................................................... 2 660 ............ 805 .............
31 Adjusting .................................... 3 . 625 180 .............
Prepaid Insurance 15
2006
May. 1 .................................................... 1 4,320 ............ 4,320 .............
31 Adjusting .................................... 3 . 120 4,200 .............
Accumulated DepreciationOffice Equipment 18

2006
May. 31 Adjusting ..................... 3.............. 300 .............. 300
Wages Payable 22
2006
May. 31 Adjusting ..................... 3.............. 150 .............. 150
Unearned Revenue 23
2006
May. 3 ..................................... 1.............. 9,600 .............. 9,600
31 Adjusting ..................... 3 4,800 .............. .............. 4,800
Fees Earned 41
2006
May. 1 Balance ....................................... ............. ............ ............ 6,400
11 .................................................... 1 ............. 750 ............ 7,150
16 .................................................... 2 ............. 1,600 ............ 8,750
25 .................................................... 2 ............. 1,750 ............ 10,500
30 .................................................... 2 ............. 2,300 ............ 12,800
31 Adjusting .................................... 3 ............. 1,250 ............ 14,050
31 Adjusting .................................... 3 ............. 4,800 ............ 18,850
Salaries Expense 50
Post. Balance
2006
May. 1 Balance ....................................... ............. ............ 250
14 .................................................... 1 1,800 ............ 2,050 .............

28 .................................................... 2 1,800 ............ 3,850 .............

31 Adjusting .................................... 3 150 ............ 4,000 .............
Supplies Expense 56
2006
May. 1 Balance ........................ .............. .............. 180 ..............
31 Adjusting ..................... 3 625 .............. 805 ..............
Insurance Expense 57
2006
May. 31 Adjusting ..................... 3 120 .............. 120 ..............
Depreciation Expense 58
2006
May. 31 Adjusting ..................... 3 300 .............. 300 ..............
AMAZING MUSIC
Adjusted Trial Balance
May 31, 2016
Cash ....................................................................................... 22,095 .................
Accounts Receivable ............................................................. 3,750 .................
Supplies ................................................................................. 180 .................
Prepaid Insurance .................................................................. 4,200 .................
Office Equipment .................................................................. 7,500 .................
Accumulated DepreciationOffice Equipment ................... ................. 300
Accounts Payable .................................................................. ................. 8,160
Wages Payable ....................................................................... ................. 150
Unearned Revenue ................................................................. ................. 4,800
Valentine, Capital .................................................................. ................. 20,000
Valentine, Drawing ................................................................ 2,750 .................
Fees Earned ............................................................................ ................. 18,850
Salaries Expense .................................................................... 4,000 .................
Office Rent Expense .............................................................. 1,800 .................
Equipment Rent Expense ....................................................... 1,070 .................
Utilities Expense .................................................................... 680 .................
Music Expense ....................................................................... 1,320
Advertising Expense .............................................................. 1,100 .................
Supplies Expense ................................................................... 805 .................
Insurance Expense ................................................................. 120 .................
Depreciation Expense ............................................................ 300 .................
Miscellaneous Expense .......................................................... 590 .................
52,260 52,260

SOLUTION CHAPTER 4
1. AMAZING MUSIC
Work Sheet
For the Two Months Ended May 31, 2016
Adjusted Income Balance
Trial Balance Adjustments Trial Balance Statement Sheet
Account Title Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1 Cash................................ 22,095 .............. ............... .............. 22,095 .............. ............... .............. 22,095 ............. 1
2 Accounts Receivable ...... 2,500 .............. (a) 1,250 .............. 3,750 .............. ............... .............. 3,750 ............. 2
3 Supplies .......................... 805 .............. ............... (b) 625 180 .............. ............... .............. 180 ............. 3
4 Prepaid Insurance ........... 4,320 .............. ............... (c) 120 4,200 .............. ............... .............. 4,200 ............. 4
5 Office Equipment ........... 7,500 .............. ............... .............. 7,500 .............. ............... .............. 7,500 ............. 5
6 Acc. Depr.Office
Equipment ................ ............... .............. ............... (d) 300 ............... 300 ............... .............. ............... 300 6
7 Accounts Payable ........... ............... 8,160 ............... .............. ............... 8,160 ............... .............. ............... 8,160 7
8 Wages Payable ............... ............... .............. ............... (f) 150 ............... 150 ............... .............. ............... 150 8
9 Unearned Revenue ......... ............... 9,600 (e) 4,800 .............. ............... 4,800 ............... .............. ............... 4,800 9
10 Valentine, Capital .......... ............... 20,000 ............... .............. ............... 20,000 ............... .............. ............... 20,000 10
11 Valentine, Drawing ........ 2,750 .............. ............... .............. 2,750 .............. ............... .............. 2,750 ............. 11
12 Fees Earned .................... ............... 12,800 ............... (e) 4,800 ............... 18,850 ............... 18,850 ............... ............. 12
13 ............... .............. ............... (a) 1,250 ............... ...... ............... .............. ............... ............. 13
14 Wages Expense .............. 3,850 .............. (f) 150 .............. 4,000 .............. 4,000 .............. ............... ............. 14
15 Office Rent Expense ...... 1,800 .............. ............... .............. 1,800 .............. 1,800 .............. ............... ............. 15
16 Equip. Rent Expense ...... 1,070 .............. ............... .............. 1,070 .............. 1,070 .............. ............... ............. 16
17 Utilities Expense ............ 680 .............. ............... .............. 680 .............. 680 .............. ............... ............. 17
18 Music Expense ............... 1,320 .............. ............... .............. 1,320 .............. 1,320 .............. ............... ............. 18
19 Advertising Expense ...... 1,100 .............. ............... .............. 1,100 .............. 1,100 .............. ............... ............. 19
20 Supplies Expense ........... 180 .............. (b) 625 .............. 805 .............. 805 .............. ............... ............. 20
21 Insurance Expense ......... ............... .............. (c) 120 .............. 120 .............. 120 .............. ............... ............. 21

22 Depr. Expense ................ ............... .............. (d) 300 .............. 300 .............. 300 .............. ............... ............. 22
23 Misc. Expense ................ 590 .............. ............... .............. 590 .............. 590 .............. ............... ............. 23
24 50,560 50,560 7,245 7,245 52,260 52,260 11,785 18,850 40,475 33,410 24
25 Net income ..................... 7,065 .............. ............... 7,065 25
26 18,850 18,850 40,475 40,475 26

2.
AMAZING MUSIC
Income Statement
Fees earned ..................................................................................... $18,850
Operating expenses:
Salaries expense ...................................................................... $ 4,000
Office rent expense ................................................................. 1,800
Music expense ........................................................................ 1,320
Advertising expense ................................................................ 1,100
Equipment rent expense .......................................................... 1,070
Supplies expense ..................................................................... 805
Utilities expense ...................................................................... 680
Insurance expense ................................................................... 120
Depreciation expense .............................................................. 300
Miscellaneous expense ........................................................... 590
Total operating expenses .................................................... 11,785
Net income ...................................................................................... 7,065
AMAZING MUSIC
Statement of Owners Equity
Valentine, capital, April 1, 2006 ..................................................... $ 0
Additional investments during the period ...................................... 20,000
Total ................................................................................................ $ 20,000
Net income for the period ............................................................... $7,065
Less withdrawals ............................................................................ 2,750
..............................................................Increaseinownersequity 4,315
Valentine, capital, May 31, 2006 .................................................... $24,315
AMAZING MUSIC
Balance Sheet
May 31, 2016
Assets Liabilities
Current assets: Current liabilities:
Cash .................................... $22,095 Accounts payable .......... $8,160
Accounts receivable ............ 3,750 Wages payable .............. 150
Supplies .............................. 180 Unearned revenue ......... 4,800
Prepaid insurance ................ 4,200 Total liabilities ........... $13,110
..........Totalcurrentassets $30,225
Property, plant, and
equipment: Owners Equity
Office equipment ................ $7,500 Valentine, capital ............. 24,315
. ............Lessaccum.depr 300
Total property, plant,
and equipment ............ 7,200 Total liabilities and
Total assets ............................ $37,425 owners equity .............. $37,425
Page L-14
3. JOURNAL Page 4
Post.
Date Ref. Debit Credit
Closing Entries
2006
May. 31 Fees Earned ..................................................... 41 18,850
Income Summary ........................................ 33 18,850
31 Income Summary ............................................ 33 11,785
Wages Expense ........................................... 50 4,000
Office Rent Expense ................................... 51 1,800
Equipment Rent Expense ............................ 52 1,070
Utilities Expense ......................................... 53 680
Music Expense ............................................ 54 1,320
Advertising Expense ................................... 55 1,100
Supplies Expense ........................................ 56 805
Insurance Expense ...................................... 57 120
Depreciation Expense ................................. 58 300
Miscellaneous Expense ............................... 59 590
31 Income Summary ............................................ 33 7,065
Valentine, Capital ....................................... 31 7,065
31 Valentine, Capital ............................................ 31 2,750
Valentine, Drawing ..................................... 32 2,750
Valentine, Capital 31
Post. Balance
2006
May. 1 Balance ........................ .............. .............. .............. 12,000
1 ..................................... 1 .............. 8,000 .............. 20,000
31 Closing ......................... 4 .............. 7,065 .............. 27,065
Closing ......................... 4 2,750 .............. .............. 24,315
Valentine, Drawing 32
2006
May. 1 Balance ........................ .............. .............. 250 ..............
31 ..................................... 2 2,500 .............. 2,750 ..............
31 Closing ......................... 4 .............. 2,750
Income Summary 33
2006
May. 31 Closing ......................... 4 .............. 18,850 .............. 18,850
31 Closing ......................... 4 11,785 .............. .............. 7,065
31 Closing ......................... 4 7,065 ..............
Fees Earned 41
2006
Page L-15
May. 1 Balance ....................................... ............. ............ ............ 6,400

11 .................................................... 1 ............. 750 ............ 7,150
16 .................................................... 2 ............. 1,600 ............ 8,750
25 .................................................... 2 ............. 1,750 ............ 10,500
30 .................................................... 2 ............. 2,300 ............ 12,800
31 Adjusting .................................... 3 ............. 1,250 ............ 14,050
31 Adjusting .................................... 3 ............. 4,800 ............ 18,850
31 Closing ........................................ 4 18,850 . -
Salaries Expense 50
2006
May. 1 Balance ....................................... ............. ............ 250
14 .................................................... 1 1,800 ............2,050 .............
28 .................................................... 2 1,800 ............3,850 .............
31 Adjusting .................................... 3 150 ............4,000 .............
31 Closing ........................................ 4 4,000 - -
Office Rent Expense 51

Post. Balance
2006
May. 1 Balance ........................ .............. .............. 800
1 ..................................... 1 1,000 .............. 1,800
31 Closing ......................... 4 .............. 1,800
Equipment Rent Expense 52

2006
May. 1 Balance ........................ .............. .............. 550 ..............
12 ..................................... 1 520 .............. 1,070 ..............
31 Closing ......................... 4 .............. 1,070
Utilities Expense 53
2006
May. 1 Balance ........................ .............. .............. 130 ..............
27 ..................................... 2 550 .............. 680 ..............
31 Closing ......................... 4 .............. 680
Music Expense 54
2006
May. 1 Balance ........................ .............. .............. 370 ..............
20 ..................................... 2 250 .............. 620 ..............
31 ..................................... 700 .............. 1,320 ..............
31 Closing ......................... 4 .............. 1,320
Advertising Expense 55
2006
Page L-16
May. 1 Balance ........................ .............. .............. 400 ..............

8 ..................................... 1 200 .............. 600 ..............
22 ..................................... 2 500 .............. 1,100 ..............
31 Closing ......................... 4 .............. 1,100
Supplies Expense 56
2006
May. 1 Balance ........................ .............. .............. 180 ..............
31 Adjusting ..................... 3 625 .............. 805 ..............
31 Closing ......................... 4 .............. 805
Insurance Expense 57
Post. Balance
2006
May. 31 Adjusting ..................... 3 120 .............. 120 ..............
31 Closing ......................... 4 .............. 120
Depreciation Expense 58
2006
May. 31 Adjusting ..................... 3 300 .............. 300
31 Closing ......................... 4 .............. 300
Miscellaneous Expense 59
2006
May. 1 Balance ........................ .............. .............. 80 ..............
5 ..................................... 1 230 .............. 310 ..............
29 ..................................... 2 280 .............. 590 ..............
31 Closing ......................... 4 .............. 590
4.
AMAZING MUSIC
Post-Closing Trial Balance
May 31, 2016
Cash ................................................................................................ 22,095
Accounts Receivable ...................................................................... 3,750
Supplies ........................................................................................ 180
Prepaid Insurance ........................................................................... 4,200
Office Equipment ........................................................................... 7,500
Accumulated DepreciationOffice Equipment ............................ 300
Accounts Payable ........................................................................... 8,160
Salaries Payable .............................................................................. 150
Unearned Revenue .......................................................................... 4,800
Valentine, Capital ........................................................................... 24,315
37,725 37,725
Page L-17
LAMPIRAN 02
PEMBAGIAN RUANG MATRIKULASI
Kelas A B201
NO NPM NAMA 23 1742025 Ophelia Ardiyanti
1 1742001 Kellys 24 1742026 Monica Krisalda Siahaan
2 1742002 Anggeline Melania 25 1742027 Jessy
3 1742003 Ricky 26 1742028 Andra Rizky Putri
4 1742004 Tifany 27 1742029 Melinda Laisya Susanto
5 1742005 Evi Yanti 28 1742030 Astina Fanfani
6 1742006 Jeclyn 29 1742031 Sisilia
7 1742007 Nethania 30 1742032 Virginia Septrinova
8 1742008 Leviana 31 1742033 Desti
9 1742009 Cilvia 32 1742034 Robin Wijaya
10 1742010 Dheabet Refa Aprilya 33 1742035 Elen Andriani
11 1742011 Alvin 34 1742036 Fendrawati Susiana
12 1742012 Elia Andiana 35 1742037 Gun Gun Budiarsyah
13 1742013 Erna 36 1742038 Sabrina Septiani
14 1742014 Novianti 37 1742040 Efri Mulfandi
15 1742015 Rofina Sari 38 1742041 Ellen Agustina
16 1742016 Dewi Angelina 39 1742042 Erwin Haryono
17 1742019 Dwi Febriyanti 40 1742043 Elvi
18 1742020 Marcia Santy 41 1742044 Wina Sri Wulandari
19 1742021 Thea Jessica 42 1742045 Octaviana
20 1742022 Aprillia 43 1742046 Prianto
21 1742023 Agnesia Alamsyah Putri 44 1742047 Debby Melandy
22 1742024 Emely Halim 45 1742049 Ariyanto Richard Pratama
Kelas B B202
No. NPM Nama Lengkap 16 1742067 Herlina Natalia
1 1742050 jasselyn 17 1742068 Fifi Winda Dewi
2 1742051 Kelvin Sanjaya 18 1742069 Erika Fernando
3 1742052 Cindy Saputri 19 1742070 Ellina Katherine
4 1742053 Riandi 20 1742071 Yang Yitin
5 1742055 Wiwy Riana 21 1742072 Putri Hana Khairunnisa
6 1742056 Erika 22 1742074 Silvia Debora Panjaitan
7 1742058 Ricky Lazarus 23 1742075 Sulami
8 1742059 Erikka 24 1742076 Jeslyn
9 1742060 Juliana 25 1742077 Meilisa
10 1742061 Jennifer 26 1742078 Novia Cristina
11 1742062 Jonathan 27 1742079 Bonadea Visakha
12 1742063 David Renaldy 28 1742080 Vera Octacia
13 1742064 Caroline 29 1742083 Lina
14 1742065 Sarah Hanifa Putri Thalia Maria
30 1742084
15 1742066 Nia Maizura Tampubolon
Page L-18
31 1742085 Diva Melinda Damanik 39 1742095 Salma Alfiqi

32 1742086 Ramadhinda Putri Gitasari 40 1742096 Windy Sjachputri
33 1742087 Martina 41 1742097 Twyra Huang
34 1742088 Venuxander Cayadi 42 1742098 Ceri Bela Ivana
35 1742089 Ummi Latifa 43 1742099 Muliana
36 1742090 Andrew 44 1742100 Novi Lim
37 1742091 Hadianto 45 1742101 Frenky Wafison
38 1742093 Mery Susanti
Kelas C B203
1 1742102 Isnaini Ria Angraini 23 1742130 Mega Diana
2 1742103 Lolita Priyanka Hasibuan 24 1742131 Ellen
3 1742104 Mareta Frisilia 25 1742132 Jeny
4 1742105 Yenny Susanti 26 1742133 Qory Nur Islamiati
5 1742106 Vira Melinda 27 1742134 Andi
6 1742107 Julia 28 1742135 Agnes
7 1742108 Jeksen 29 1742136 Novianti
8 1742109 Cindy Viana 30 1742137 Miranda Irawan
9 1742110 Julyanti 31 1742138 Cyintia Allencia
10 1742114 Stanley Lo 32 1742139 Trifni
11 1742115 irin Enzelin 33 1742140 Heni Rachmawati
12 1742116 Lina 34 1742141 Juliesti
13 1742117 Vivi Marlin 35 1742142 Ofiyan
14 1742119 Liana Natalia 36 1742143 Julia Rozana
15 1742120 Rahayu Aprilina 37 1742144 Mira Amelia Lestari
16 1742121 Calvina Hartanto 38 1742145 Novalia
17 1742122 Feeny 39 1742147 Armando
18 1742124 Nadia Karlina 40 1742149 Gabriela
19 1742125 Jesica 41 1742150 Mariska Ramadana
20 1742126 Fanny Desmita Liyanti 42 1742151 Nini Cartina
21 1742128 Laurence 43 1742155 Merinda Wijaya
22 1742129 Willy Kaslianto 44 1742157 Yolani
45 1742159 Herryanto
Kelas D B204
1 1742160 Dava Divarry Darmadi 11 1742172 Sania Apri Yanti
2 1742161 Teddy Kurniawan 12 1742176 Febriana Situmorang
3 1742163 Anita Carolin 13 1742177 Gina Sonya Br Ketaren
4 1742164 Suhaimi Sari 14 1742178 Ratna Wilis
5 1742166 Silvyani 15 1742179 Nur Diana
6 1742167 Safira Febrina 16 1742181 Enzeline Monica
7 1742168 Suriani 17 1742182 Risca Sherla Pebriana
8 1742169 Etalya 18 1742183 Juliana Manurung
9 1742170 Devi Fadila 19 1742187 Rista Yulianti
10 1742171 Silvia Delvina 20 1742188 Siti Mahmudah
Page L-19
21 1742189 Christina Sabaria Br.Nadeak 33 1742202 Rusdi Noverianto

22 1742191 Hermanto 34 1742203 Amira Adfiani
23 1742192 Christina 35 1742204 Rizky Ilhamrullah
24 1742193 Suvi 36 1742206 Kinanti Wulandhari
25 1742194 Rivano Inzaghi Lasma Krisna Monika Sari
37 1742207
Agnes Titani Aprilia Sirait
26 1742195 38 1742208 Oshin Maretha Napitupulu
Situmoran
27 1742196 Jasinda Iriani 39 1742209 Ifa Zuraidah
28 1742197 Natassa Foo 40 1742210 Fernando
29 1742198 Milenia Panca Wijaya 41 1742211 Nurazliana
30 1742199 Chairani Dwi Agustini 42 1742213 Vella Islamic Chandra
31 1742200 Valen Vara Vricia 43 1742214 Dela Meliana
32 1742201 Sarah Nakita Simarmata
Page L-20

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2017

PEDOMAN STUDENT ORIENTATION

Batam, 21 Agustus 2017

1. Kunci Jawaban Soal Latihan ................................................................................... L- 1

PROGRAM STUDENT ORIENTATION

NO PELAKSANAAN RINCIAN KETERANGAN

2 Pembagian Ruang Ruang dibagi menjadi 4 kelas. Lihat

4 Kontribusi Mahasiswa tidak dipungut biaya untuk

NO PELAKSANAAN RINCIAN KETERANGAN

Introduction to Accounting and

B. Tipe Organisasi Bisnis

Peranan Akuntansi dalam Bisnis

4. CPA (Certified Public Accountant) Indonesia/Internasional

Generally Accepted Accounting Principles (GAAP)

The Accounting Equation

Assets = Liabilities + Owners Equity

(a) Received cash from owner as an additional _____ _____ _____

B. Klasifikasi Akun Utama

C. Langkah-langkah dalam Siklus akuntansi

Normal Balances of Accounts

Alur Transaksi Bisnis:

Sistem Analisa Transaksi:

CONTOH FORMAT JURNAL:

CONTOH FORMAT BUKU BESAR:

<Nama Akun> <No. Akun>

3. Membuat Trial Balance

CONTOH FORMAT NERACA SALDO

NO ACCOUNT NAME DEBIT CREDIT

Ada dua macam kesalahan yang sering terjadi:

Prosedur dalam melakukan koreksi pada kesalahan:

Contoh jurnal koreksi:

Analisa Laporan Keuangan dan Interprestasi

***Students have to be EDUCATED, but they have also to

The Matching Concept

Nature of the Adjusting Process

Dampak jika tidak dibuat penyesuaian:

Dampak jika tidak dibuat penyesuaian:

Dampak jika tidak dilakukan penyesuaian:

Financial Analysis and Interpretation

*** Always WALK THROUGH LIFE as if you HAVE SOMETHING

Completing The Accounting Cycle

Jurnal Penutup (Closing Entries)

The Accounting Cycle

Adjusted trial balance

*** It is not hard to LEARN MORE. What is hard is to UNLEARN

1. Prepare a ten-column work sheet

2. Prepare an Income Statement, a Statement Of Owners Equity, and a Balance Sheet

3. Journalize and post the closing entries

4. Prepare a Post-Closing Trial Balance

(a) Received cash from owner as an additional + +

(b) Purchased supplies on account + +

(c) Paid rent for the current month - -

(d) Received cash for services sold to customers + +

(e) Returned defective supplies purchased in (b) - -

(f) Paid insurance premiums in advance +/-

(g) Paid cash to creditor for purchases in (b) - -

(h) Charged customers for services sold on account + +

(i) Paid cash to a customer as a refund for an - -

(j) Received cash on account from customers +/-

(k) Paid cash to owner - -

(l) Recorded the cost of supplies used during the - -

(m) Received invoice for power used + -

(n) Paid expenses - -

(a) Received cash from owner as an additional ___ _ ___