Pertemuan 2

www.ikopin.ac.id
DASAR – DASAR AKUNTANSI
Toufiq Agung P.SP, SE., M.Ak
Learning Objectives

1 Mendeskripsikan Persamaan dasar Akuntansi

2 Mendeskripsikan Account/ Akun

3 Mendeskripsikan Debit dan Kredit

LEARNING
OBJECTIVE
1 Persamaan Dasar Akuntansi

Assets = Liabilities + Owner's Equity

Basic Accounting Equation

 Menyediakan kerangka dasar untuk merekam dan
meringkas peristiwa ekonomi.

 Aset diklaim oleh kreditur atau pemilik.

 Jika sebuah bisnis dilikuidasi, klaim kreditur harus dibayar

sebelum klaim kepemilikan.
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Basic Accounting Equation

Assets = Liabilities + Owner's Equity

Assets
 Sumber daya yang dimiliki sebuah bisnis.

 Memberikan layanan atau manfaat masa depan.

 Kas, Perlengkapan, Peralatan, dll.

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Basic Accounting Equation

Assets = Liabilities + Owner's Equity

Liabilities
 Klaim terhadap aset (hutang dan kewajiban).

 Kreditor (pihak yang berutang kepadanya).

 Hutang Usaha, Hutang Wesel Bayar, Gaji dan Upah, dll.

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Basic Accounting Equation

Assets = Liabilities + Owner's Equity

Owner's Equity
 Klaim kepemilikan atas total aset.

 Disebut sebagai ekuitas residual.

 Investasi oleh pemilik dan pendapatan (+)

 Gambaran dan pengeluaran (-).

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 Owner’s Equity

Basic Equation Asset = Liabilities + Modal

Expanded Equation Asset = Liabilities + Modal Pemilik - Prive + Pendapatan - Beban

Peningkatan Ekuitas Pemilik

 Prive adalah aset yang dimasukkan pemilik bisnis.
 Pendapatan adalah hasil kegiatan usaha dilakukan untuk
tujuan memperoleh penghasilan.

► Common sources of revenue are: sales, fees, services,

commissions, interest, dividends, royalties, and rent.

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 Transaction Analysis

TRANSACTION 1. INVESTMENT BY OWNER Ray Neal decides to start

a smartphone app development company which he names Softbyte. On
September 1, 2017, he invests $15,000 cash in the business. This
transaction results in an equal increase in assets and owner’s equity.

+ Assets
+ + = Liabilities ++ + Owner's Equity
+ -

Trans- Accounts Accounts Owner's Owner's

Cash Supplies Equipment Rev. Exp.
action Receivable Payable Capital Drawings

1. +15,000 +15,000

Illustration 1-8
Tabular summary of
Softbyte transactions

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 TRANSACTION 2. PURCHASE OF EQUIPMENT FOR CASH Softbyte
Inc. purchases computer equipment for $7,000 cash.
Illustration 1-8

Assets = Liabilities + Owner's Equity

Trans- Accounts Accounts Owner's Owner's
Cash + + Supplies +Equipment = + + + Rev. - Exp.
action Receivable Payable Capital Drawings

1. +15,000 +15,000
2. -7,000 +7,000
3. +1,600 +1,600
4. +1,200 +1,200
5. +250 -250
6. +1,500 +2,000 +3,500
7. -1,700 -600
-900
-200
8. -250 -250
9. +600 -600
10. -1,300 -1,300
$8,050 + $1,400 + $1,600 + $7,000 = $1,600 + $15,000 + $4,700 - $1,950 - $1,300
 TRANSACTION 3. PURCHASE OF SUPPLIES ON CREDIT Softbyte Inc.
purchases for $1,600 headsets and other accessories expected to last
several months. The supplier allows Softbyte to pay this bill in October.
Illustration 1-8 Assets = Liabilities + Owner's Equity
Trans- Accounts Accounts Owner's Owner's
Cash + + Supplies +Equipment = + + + Rev. - Exp.
action Receivable Payable Capital Drawings

1. +15,000 +15,000
2. -7,000 +7,000
3. +1,600 +1,600
4. +1,200 +1,200
5. +250 -250
6. +1,500 +2,000 +3,500
7. -1,700 -600
-900
-200
8. -250 -250
9. +600 -600
10. -1,300 -1,300
$8,050 + $1,400 + $1,600 + $7,000 = $1,600 + $15,000 + $4,700 - $1,950 - $1,300
 TRANSACTION 4. SERVICES PERFORMED FOR CASH Softbyte Inc.
receives $1,200 cash from customers for app development services it has
performed. Illustration 1-8

Assets = Liabilities + Owner's Equity

Trans- Accounts Accounts Owner's Owner's
Cash + + Supplies +Equipment = + + + Rev. - Exp.
action Receivable Payable Capital Drawings

1. +15,000 +15,000
2. -7,000 +7,000
3. +1,600 +1,600
4. +1,200 +1,200
5. +250 -250
6. +1,500 +2,000 +3,500
7. -1,700 -600
-900
-200
8. -250 -250
9. +600 -600
10. -1,300 -1,300
$8,050 + $1,400 + $1,600 + $7,000 = $1,600 + $15,000 + $4,700 - $1,950 - $1,300
 TRANSACTION 5. PURCHASE OF ADVERTISING ON CREDIT Softbyte
Inc. receives a bill for $250 from the Daily News for advertising on its
online website but postpones payment until a later date. Illustration 1-8

Assets = Liabilities + Owner's Equity

Trans- Accounts Accounts Owner's Owner's
Cash + + Supplies +Equipment = + + + Rev. - Exp.
action Receivable Payable Capital Drawings

1. +15,000 +15,000
2. -7,000 +7,000
3. +1,600 +1,600
4. +1,200 +1,200
5. +250 -250
6. +1,500 +2,000 +3,500
7. -1,700 -600
-900
-200
8. -250 -250
9. +600 -600
10. -1,300 -1,300
$8,050 + $1,400 + $1,600 + $7,000 = $1,600 + $15,000 + $4,700 - $1,950 - $1,300
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 TRANSACTION 6. SERVICES PERFORMED FOR CASH AND CREDIT.
Softbyte performs $3,500 of services. The company receives cash of
$1,500 from customers, and it bills the balance of $2,000 on account.
Illustration 1-8 Assets = Liabilities + Owner's Equity
Trans- Accounts Accounts Owner's Owner's
Cash + + Supplies +Equipment = + + + Rev. - Exp.
action Receivable Payable Capital Drawings

1. +15,000 +15,000
2. -7,000 +7,000
3. +1,600 +1,600
4. +1,200 +1,200
5. +250 -250
6. +1,500 +2,000 +3,500
7. -1,700 -600
-900
-200
8. -250 -250
9. +600 -600
10. -1,300 -1,300
$8,050 + $1,400 + $1,600 + $7,000 = $1,600 + $15,000 + $4,700 - $1,950 - $1,300
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 TRANSACTION 7. PAYMENT OF EXPENSES Softbyte Inc. pays the
following expenses in cash for September: office rent $600, salaries and
wages of employees $900, and utilities $200. Illustration 1-8

Assets = Liabilities + Owner's Equity

Trans- Accounts Accounts Owner's Owner's
Cash + + Supplies +Equipment = + + + Rev. - Exp.
action Receivable Payable Capital Drawings

1. +15,000 +15,000
2. -7,000 +7,000
3. +1,600 +1,600
4. +1,200 +1,200
5. +250 -250
6. +1,500 +2,000 +3,500
7. -1,700 -600
-900
-200
8. -250 -250
9. +600 -600
10. -1,300 -1,300
$8,050 + $1,400 + $1,600 + $7,000 = $1,600 + $15,000 + $4,700 - $1,950 - $1,300
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 TRANSACTION 8. PAYMENT OF ACCOUNTS PAYABLE Softbyte Inc.
pays its $250 Daily News bill in cash. The company previously (in
Transaction 5) recorded the bill as an increase in Accounts Payable.
Illustration 1-8 Assets = Liabilities + Owner's Equity
Trans- Accounts Accounts Owner's Owner's
Cash + + Supplies +Equipment = + + + Rev. - Exp.
action Receivable Payable Capital Drawings

1. +15,000 +15,000
2. -7,000 +7,000
3. +1,600 +1,600
4. +1,200 +1,200
5. +250 -250
6. +1,500 +2,000 +3,500
7. -1,700 -600
-900
-200
8. -250 -250
9. +600 -600
10. -1,300 -1,300
$8,050 + $1,400 + $1,600 + $7,000 = $1,600 + $15,000 + $4,700 - $1,950 - $1,300
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 TRANSACTION 9. RECEIPT OF CASH ON ACCOUNT Softbyte Inc.
receives $600 in cash from customers who had been billed for services
(in Transaction 6). Illustration 1-8

Assets = Liabilities + Owner's Equity

Trans- Accounts Accounts Owner's Owner's
Cash + + Supplies +Equipment = + + + Rev. - Exp.
action Receivable Payable Capital Drawings

1. +15,000 +15,000
2. -7,000 +7,000
3. +1,600 +1,600
4. +1,200 +1,200
5. +250 -250
6. +1,500 +2,000 +3,500
7. -1,700 -600
-900
-200
8. -250 -250
9. +600 -600
10. -1,300 -1,300
$8,050 + $1,400 + $1,600 + $7,000 = $1,600 + $15,000 + $4,700 - $1,950 - $1,300
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 TRANSACTION 10. WITHDRAWAL OF CASH BY OWNER Ray Neal
withdraws $1,300 in cash in cash from the business for his personal use.
Illustration 1-8
Assets = Liabilities + Owner's Equity
Trans- Accounts Accounts Owner's Owner's
Cash + + Supplies +Equipment = + + + Rev. - Exp.
action Receivable Payable Capital Drawings

1. +15,000 +15,000
2. -7,000 +7,000
3. +1,600 +1,600
4. +1,200 +1,200
5. +250 -250
6. +1,500 +2,000 +3,500
7. -1,700 -600
-900
-200
8. -250 -250
9. +600 -600
10. -1,300 -1,300
$8,050 + $1,400 + $1,600 + $7,000 = $1,600 + $15,000 + $1,300 - $4,700 - $1,950

$18,050 $18,050 LO 4
Summary of Transactions

1. Each transaction is analyzed in terms of its effect on:

a. The three components of the basic accounting
equation.

b. Specific of items within each component.

2. The two sides of the equation must always be equal.

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DO IT! 4 Tabular Analysis

Transactions made by Virmari & Co., a public accounting firm, for the
month of August are shown below. Prepare a tabular analysis which
shows the effects of these transactions on the expanded accounting
equation, similar to that shown in Illustration 1-8.
1. The owner invested $25,000 cash in the business.
2. The company purchased $7,000 of office equipment on credit.
3. The company received $8,000 cash in exchange for services
performed.
4. The company paid $850 for this month’s rent.
5. The owner withdrew $1,000 cash for personal use.

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 DO IT! 4 Tabular Analysis

1. The owner invested $25,000 cash in the business.

Assets = Liabilities + Owner's Equity

Trans- Accounts Owner's Owner's
Cash + Equipment = + + + Rev. - Exp.
action Payable Capital Drawings
1. +25,000 +25,000

2. +7,000 +7,000

3. +8,000 +8,000

4. -850 -850

5. -1,000 -1,000

$31,150 + $7,000 = $7,000 + $25,000 + $8,000 - $850 - $1,000

$18,050 $18,050
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 DO IT! 4 Tabular Analysis

2. The company purchased $7,000 of office equipment on credit.

Assets = Liabilities + Owner's Equity

Trans- Accounts Owner's Owner's
Cash + Equipment = + + + Rev. - Exp.
action Payable Capital Drawings
1. +25,000 +25,000

2. +7,000 +7,000

3. +8,000 +8,000

4. -850 -850

5. -1,000 -1,000

$31,150 + $7,000 = $7,000 + $25,000 + $8,000 - $850 - $1,000

$18,050 $18,050
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 DO IT! 4 Tabular Analysis

3. The company received $8,000 cash in exchange for services

performed.
Assets = Liabilities + Owner's Equity
Trans- Accounts Owner's Owner's
Cash + Equipment = + + + Rev. - Exp.
action Payable Capital Drawings
1. +25,000 +25,000

2. +7,000 +7,000

3. +8,000 +8,000

4. -850 -850

5. -1,000 -1,000

$31,150 + $7,000 = $7,000 + $25,000 + $8,000 - $850 - $1,000

$18,050 $18,050
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 DO IT! 4 Tabular Analysis

4. The company paid $850 for this month’s rent.

Assets = Liabilities + Owner's Equity

Trans- Accounts Owner's Owner's
Cash + Equipment = + + + Rev. - Exp.
action Payable Capital Drawings
1. +25,000 +25,000

2. +7,000 +7,000

3. +8,000 +8,000

4. -850 -850

5. -1,000 -1,000

$31,150 + $7,000 = $7,000 + $25,000 + $8,000 - $850 - $1,000

$18,050 $18,050
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 DO IT! 4 Tabular Analysis

5. The owner withdrew $1,000 cash for personal use.

Assets = Liabilities + Owner's Equity

Trans- Accounts Owner's Owner's
Cash + Equipment = + + + Rev. - Exp.
action Payable Capital Drawings
1. +25,000 +25,000

2. +7,000 +7,000

3. +8,000 +8,000

4. -850 -850

5. -1,000 -1,000

$31,150 + $7,000 = $7,000 + $25,000 + $1,000 + $8,000 - $850

$38,150 $38,150
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LEARNING
OBJECTIVE
2 The Account

Akun/ account adalah

catatan individu mengenai
kenaikan atau penurunan
masing-masing pos
laporan keuangan
The Account

Bentuk akun terdiri dari 3,

yaitu;
1) Akun T
2) Akun dua kolom
3) Akun empat kolom
Contoh Soal

1. Tanggal 11 Januari 2017 Slamet R. Menyetor $

10.000 sebagai modal awal
2. Tanggal 15 Januari 2017 Slamet membeli
perlengkapan senilai $500 yang dibayar tunai
 Akun T
Kas No. Akun

Akun T memiliki judul.

Akun T
Kas No. Akun
Sisi kiri
debit

Sisi kiri dari akun adalah sisi debit.

Akun T
Kas No. Akun
Sisi kanan
kredit

Sisi kanan dari akun adalah sisi kredit.

 Akun Dua Kolom

Nama Akun: No Akun:

Tanggal Keterangan Ref Debet Tanggal Keterangan Ref Kredit

Akun Empat Kolom
LEARNING
OBJECTIVE
2 Debits and Credits
Liabilities
Normal Debit / Dr. Credit / Cr.
Normal
Balance
Balance
Debit
Credit Normal Balance

Assets
Chapter

Equity
3-24
Debit / Dr. Credit / Cr.

Debit / Dr. Credit / Cr.

Normal Balance

Normal Balance
Chapter

Expense
3-23

Revenue
Chapter
3-25

Debit / Dr. Credit / Cr.

Debit / Dr. Credit / Cr.

Normal Balance
Normal Balance

Chapter
3-27

Chapter
3-26
SO 2
 Debits and Credits Summary
Balance Sheet Income Statement

Asset = Liability + Equity Revenue - Expense

Debit

Credit
Assets and Liabilities
Assets
Assets – Jika saldo
Debit / Dr. Credit / Cr.
bertambah maka harus
dicatat disisi debit,
Normal Balance sebaliknya jika berkurang
Chapter
3-23
saldonya harus dicatat disisi
kredit.
Liabilities Liabilities – Jika bertambah
Debit / Dr. Credit / Cr.
saldonya, harus dicatat di
sisi kredit, dan sebaliknya
Normal Balance
jika berkurang saldonya
Chapter
3-24
harus dicacat disisi debit
 Equity Relationships
Equity share capital and revenues
Debit / Dr. Credit / Cr.
increase equity (credit).
Dividends and expenses
Normal Balance
decrease equity (debit).
Chapter
3-25

Share Capital Retained Earnings Dividends

Debit / Dr. Credit / Cr. Debit / Dr. Credit / Cr. Debit / Dr. Credit / Cr.

Normal Balance Normal Balance Normal Balance

Chapter Chapter Chapter

3-25 3-25 3-23
Revenue and Expense
Revenue The purpose of earning
Debit / Dr. Credit / Cr.
revenues is to benefit the
shareholders.
Normal Balance
The effect of debits and credits
Chapter
3-26
on revenue accounts is the same
as their effect on equity.
Expense
Debit / Dr. Credit / Cr. Expenses have the opposite
effect: expenses decrease equity.

Normal Balance

Chapter
3-27
SO 2 Define debits and credits and explain their
use in recording business transactions.
Summary of Debit/Credit Rules
Relationship among the assets, liabilities and equity of a
business:

Illustration 2-12

The equation must be in balance after every transaction. For

every Debit there must be a Credit.
SO 2 Define debits and credits and explain their
use in recording business transactions.