MATERI PRAKTIKUM PENGANTAR AKUNTANSI FATA 2016

LAB 3
LEDGER AND ADJUSTING ENTRIES

General Ledger
Ledger (buku besar) adalah buku yang berisi kumpulan akun yang dikelola oleh suatu
perusahaan. Perusahaan biasanya membuat ledger dengan tujuan mengklasifikasikan
masing-masing akun untuk mempermudah mempersiapkan laporan keuangan.
❖ Format – Format General Ledger
1. T-Form
Pada bentuk T-form nilai akhir dari akun yang bersangkutan ditunjukan di akhir.

Account Name
Debit Credit

2. 3 Column
Pada bentuk 3 kolom, saldo akhir dari akun yang bersangkutan selalu di perbarui
sesuai dengan pengaruh transaksi pada akun tersebut.

Date Account Ref. Debit Credit Balance

3. 4 Column
Pada bentuk 4 kolom, sama seperti bentuk 3 kolom tetapi saldo akhir dari akun
tersebut lebih diperjelas apakah kredit atau debit.

Balance
Date Account Ref. Debit Credit
Debit Credit

❖ Posting

Posting adalah proses memasukkan jumlah akun dari jurnal kedalam satu kelompok
yang sama di buku besar secara kronologis.

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Trial Balance

Trial balance adalah suatu bentuk laporan yang menunjukkan jumlah akhir dari semua
akun yang ada. Disusun berdasarkan aset, hutang, modal, pendapatan, dan beban. Nilai dari
masing – masing akun yang dimasukan kedalam trial balance diambil dari general ledger.

Namun, trial balance ini tidak menjamin terhindar dari kesalahan karena mungkin saja
hasil debit credit menunjukan hasil yang sama padahal terdapat transaksi yang tidak
terjurnal, transaksi yang tidak diposting, transaksi diposting dua kali, ataupun akun yang
salah di posting ke dalam ledger.

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Contoh Soal:

FATA BEAUTY SALON

General Journal
January 2019
J1

Date Journal Entries Ref Debit Credit

Cash Rp 25,000,000
01 January 2019 Owners' Capital Rp 25,000,000

Machinery Rp 2,400,000
15 January 2019 Cash Rp 2,400,000

Furniture Rp 550,000
22 January 2019 Cash Rp 550,000

Account Receivable Rp 2,000,000

24 January 2019 Service Revenue Rp 2,000,000

Cash Rp 2,000,000
25 January 2019 Account Receivable Rp 2,000,000

Salaries Expense Rp 1,200,000

31 January 2019 Salaries Payable Rp 1,200,000

Instruction:

Post all the transaction to General Ledger and Prepare a Trial Balance for FATA Beauty
Salon.

Additional information:
Chart of Account
101 Cash
102 Account Receivable
111 Machinery
112 Furniture
201 Salaries Payable
301 Owner’s Capital

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401 Service Revenue

501 Salaries Expense

Solution : FATA Beauty Salon

General Ledger
January 2019
(In Rp)

Cash No.101
Date Ref Debit Credit
01 January J1 25,000,000 -
15 January J1 - 2,400,000
22 January J1 - 550,000
25 January J1 2,000,000 -
27,000,000 2,950,000
Total
24,050,000 -

Account Receivable No.102

Date Ref Debit Credit
24 January J1 2,000,000 -
25 January J1 - 2,000,000
2,000,000 2,000,000
Total
0 -

Machinery No.111
Date Ref Debit Credit
15 January J1 2,400,000 -
Total 2,400,000 -

Furniture No.112
Date Ref Debit Credit
22 January J1 550,000 -
Total 550,000 -

Salaries Payable No.201

Date Ref Debit Credit
31 January J1 - 1,200,000
Total - 1,200,000

Owners’ Capital No.301

Date Ref Debit Credit
01 January J1 - 25,000,000
Total - 25,000,000

Service Revenue No.401

Date Ref Debit Credit

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24 January J1 - 2,000,000
Total - 2,000,000

Salaries Expense No.501

Date Ref Debit Credit
31 January J1 1,200,000 -
Total 1,200,000 -

FATA BEAUTY SALON

Trial Balance
At 31 January 2019
(In Rp)

Account Debit Credit

Cash 24,050,000
Machinery 2,400,000
Furniture 550,000
Salaries Payable 1,200,000
Owners’ Capital 25,000,000
Service Revenue 2,000,000
Salaries Expense 1,200,000
Balance 28,200,000 28,200,000

Adjusting Entries
Adjusting entries merupakan jurnal yang disusun pada akhir periode untuk menyesuaikan
saldo-saldo yang telah tercatat di dalam jurnal umum dan buku besar. Adapun alasan
mengapa dilakukan adjusting entries adalah :
1. Beberapa events tidak dicatat dalam periode harian karena tidak efisien. Misalnya
penggunaan supplies.
2. Beberapa biaya tidak dicatat selama periode akuntansi karna biaya ini selesai dalam
periode waktu tertentu. Misalnya biaya terkait penggunaan buildings and equipment.

❖ Accrual vs Cash Basis Accounting

Accrual-Basis
Mencatat Revenue Saat perusahaan
menyelesaikan
kewajibannya/pelayanannya
Mencatat Expense Pada saat beban terjadi
Cash-Basis
Saat menerima kas atas
pendapatannya
Saat mengeluarkan kas untuk
membayar bebannya

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❖ Types of Adjusting Entries

1) Deferrals

1. Prepaid expense: beban yang telah dibayar di muka sebelum digunakan

atau dimanfaatkan oleh entitas.
Accounting fo Prepaid Expense
Alasan untuk Akun Sebelum Jurnal
Contoh
Penyesuaian Penyesuaian Penyesuaian
Insurance, supplies, Beban dibayar di muka Assets Dr Expense
advertising, rent, yang dicatat dalam Overstated, Cr. Assets or
depreciation akun asset telah Expenses Contra Assets
digunakan understated

2. Unearned revenue: kas yang diterima sebelum menyelesaikan kewajiban

atau pelayanannya
Alasan untuk Akun Sebelum Jurnal
Contoh
Penyesuaian Penyesuaian Penyesuaian
Rent, laundry, Pendapatan diterima di Liabilities Dr.Liability
subscriptions, muka yang tercatat di overstated.
Cr. Revenues
customer deposits akun liability sekarang Revenues
for future service diakui sebagai understated
pendapatan untuk
kewajiban yang telah
dilakukan

2) Accruals:
1. Accrued expense: beban yang telah terjadi namun belum dibayarkan
ataupun dicatat.
Accounting for Accrued Expenses
Alasan untuk Akun Sebelum Jurnal
Contoh Penyesuaian Penyesuaian Penyesuaian
interest, rent, Beban yang telah Expenses Dr. Expense
salaries terjadi namun understated.
Cr. Liabilities
belum dibayarkan Liabilities
secara tunai understated.
ataupun di catat

2. Accrued revenue: pendapatan yang telah dilakukan namun belum

menerima kas atau belum dicatat.

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Accounting for Accrued Revenue

Alasan untuk Akun Sebelum Jurnal
Contoh Penyesuaian Penyesuaian Penyesuaian
interest, rent, Pendapatan yang Assets Dr. Assets
services telah dilakukan understated. Cr.
Revenues
namun belum Revenues
menerima kas atau understated.
belum dicatat.

❖ Correcting Entries
Correcting entries adalah pencatatan yang dilakukan untuk mengoreksi kesalahan
pencatatan sebelumnya. Correcting entries adalah langkah yang dapat dihindari, dan
dapat dibuat segera ketika kesalahan pencatatan ditemukan.

Contoh Soal

a. JOD Advertising Agency purchased supplies costing Rp30,000,000 on January 5. JOD

Advertising Agency recorded the payment by increasing (debiting) the asset Supplies.
An inventory count at the close of business on January 31, 2019 reveals that
Rp12,500,000 of supplies are still on hand. (Deferral – Prepaid Expense for
Supplies)
b. JOD Advertising Agency purchased a new vehicle for Rp10,000,000 on January 1,
2019. The vehicle has Rp1,000,000 residual value and 3 years (36 months)
economic life. (Deferral – Prepaid Expense for Fixed Assets)
c. JOD Advertising Agency Paid Rp12,000,000 on January 1, 2019 for 12 months
(January – October) building rent in advance. (Deferral – Prepaid Expense for
Prepaid Rent)
d. JOD Advertising Agency received Rp16,000,000 on January 1, 2019 from Green
Restaurant for advertising services expected to be completed by April 30 (4
months). Analysis reveals that the company earned Rp4,000,000 of those fees in
January. (Deferral – Unearned Revenue)

e. JOD Advertising Agency received a 20 days advertising services contract from

Diamond Bank (January 22 – February 10). Diamond Bank will pay Rp14,000,000
on February 10. (Accrued Revenue)

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f. JOD Advertising Agency signed a three-month note payable in the amount of

Rp50,000,000 on January 1. The note requires Pioneer to pay interest at an annual
rate of 12%. (Accrued Expense)
g. JOD Advertising Agency collected a receivable from a customer Rp17,600,000 On
January 17. Suppose the bookkeeper recorded it at Rp16,700,000 instead of
Rp17,600,000. Correcting made on 31 January 2018. (Correcting Entries)

Instruction:

Journalize the adjusting entries and correcting entries needed!

Solusi:
JOD Advertising Agency
General Journal
January 2018 (In Rp000)

Date Journal Entries Ref Debit Credit

Adjusting Entries (J2)
Supplies Expense Rp 17,500
a. 31/01/2019 Supplies Rp 17,500

Depreciation Expense Rp 250

b. 31/01/2019 Accumulated Depreciation - Vehicle Rp 250

Rent Building Expense Rp 1,000

c. 31/01/2019 Prepaid Rent Building Rp 1,000

Unearned Revenue Rp 4,000

d. 31/01/2019 Service Revenue Rp 4,000

Account Receivable Rp 7,000

e. 31/01/2019 Service Revenue Rp 7,000

Interest Expense Rp 500

31/01/2019
f. Interest Payable Rp 500

Correcting Entries (J1)

Cash Rp 900
g. 31/01/2019 Account Receivable Rp 900

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Calculation:

a. Supplies decreased:
Rp30,000,000 – Rp12,500,000 = Rp17,500,000
b. Depreciation base:
Rp10,000,000 – Rp1,000,000 = Rp9,000,000
Depreciation per month:
Rp9,000,000/36 = Rp250,000

c. Rent expense per month:

Rp12,000,000/12 = Rp1,000,000
d. Service recognized:
Rp16,000,000/4 = Rp4,000,000
e. Service performed:
10 days (Jan 22 – Jan 31)
Revenue recognized:
10/20 x Rp14,000,000 = Rp7,000,000
f. Interest annual rate: 12%
Interest monthly rate: 1%
Interest payable: 1% x Rp50,000,000 = Rp500,000
g. Cash understated and Account Receivable overstated:
Rp17,600,000 - Rp16,700,000 = Rp900,000

HESTY – ANA – SANDRA – SHINDI FATA 2016