Asst.

Rima Nafisa dan Rical

CHAPTER 2
THE RECORDING PROCESS

AKUN (ACCOUNT) adalah tempat mencatat nilai dari setiap item (assets, liabilities, equity,
revenue, dan expense) yang berubah karena suatu transaksi, sehingga pada setiap akun
dapat terlihat naik / turunnya nilai.

KLASIFIKASI AKUN (ACCOUNT)

Equity and
Assets Revenues Expenses
Liabilities
 Intangible  Equity  Service  Utilities
Assets  Non-current Revenue Expense Dividend Drawing
 PPE liability  Rent  Depreciation (Corporation) (Partnership)
 Long term  Current Revenue Expense
Investment liability  Sales
 Current Assets Revenue

DEBIT AND CREDIT PROCEDURE

Pada setiap transaksi, debit harus sama dengan kredit pada akunnya. Persamaan debit dan
kredit menyediakan basis untuk double-entry system pada pencatatan transaksi.

Prinsip Pencatatan Akun:

KLASIFIKASI SALDO BERTAMBAH BERKURANG

NORMAL
ASSET Db Db Cr
LIABILITY Cr Cr Db
EQUITY Cr Cr Db
REVENUE Cr Cr Db
EXPENSE Db Db Cr
DIVIDEND Db Db Cr
DRAWING Db Db Cr

Langkah Proses Pencatatan (Records):

1. Analisis setiap transaksi dan bagaimana efeknya terhadap account.
2. Catat transaksi pada buku jurnal (journalizing).
3. Pindahkan saldo di jurnal ke dalam ledger, proses ini disebut posting

PENGANTAR AKUNTANSI 1 1
 Asst. Rima Nafisa dan Rical

INGAT KEMBALI SIKLUS AKUNTANSI

Transaction Journal Posting to Trial Balance

Ledger

Adjustment

Post Closing Closing Financial Adjusted Trial

Trial Balance Entries Statement Balance

JURNAL (JOURNAL)
Jurnal (journal) adalah media pencatatan transaksi keuangan ke dalam jurnal secara
kronologis dan sistematis.
Jurnal dibagi dua yaitu:
1. Jurnal umum (general journal), yaitu media pencatatan bagi setiap transaksi yang
dilakukan secara kronologis.

General Journal J1
Dat Account Titles and Explanation Ref. Debit Credit
e

2. Jurnal khusus (special journal), yaitu media pencatatan setiap transaksi yang bersifat
sama dan sering terjadi berkali-kali. Contoh: sales, purchase, cash receipt, dan cash
payment.

BUKU BESAR (LEDGER)

Buku besar (ledger) adalah buku yang berisi kumpulan akun yang telah tersusun
secara sistematis dalam suatu perusahaan, biasanya digambarkan dalam bagan perkiraan.
Posting to Ledger : Memindahkan data account yang ada di jurnal kedalam buku besar dari
masing-masing account.
Buku besar dibagi 2 yaitu:
 General Ledger : Kumpulan semua akun akun yang ada di jurnal
 Subsidiary Ledger : Buku besar pembantu untuk menjelaskan lebih rinci akun
tertentu. Contoh: Accounts Receivable, Account Payable, dll

PENGANTAR AKUNTANSI 1 2
 Asst. Rima Nafisa dan Rical

Standard form account

CASH NO.101
Date Explanation Ref. Debit Credit Balance

*disebut the three-column form of account, mempunyai 3 kolom yaitu Db,Cr, dan Balance.

NERACA SALDO (TRIAL BALANCE)

Neraca saldo (trial balance) adalah daftar yang memuat saldo dari setiap akun yang
terdapat dalam buku besar (ledger) sekaligus membuktikan total nilai pada debit dan kredit
sama. Biasanya dibuat pada akhir periode.

LATIHAN SOAL

1. FAIRY COMPANY had the following selected transactions.

April 3 Shareholder invested $100,000 cash in the business in exchange for

ordinary shares.

8 Purchased equipment for $25,000 paying €12,000 in cash and the balance
on account
15 Performed services and billed a client $12,000.
26 Paid office rent $25,000.
30 Declared and paid a $3,000 cash dividend.

Instructions :
a. Indicate the effect each transaction has on the accounting equation (Assets =
Liabilities + Equity)
b. Journalize each transaction.

2. The accounts in the ledger of Bieber Group Corporation contain the following balances on
31 JULY 2020

Cash $50,000 Equipment $27,000

Supplies 10,000 Prepaid rent 3,000

Account Receivable 24,000 Share Capital-Ordinary 66,000

Service Revenue 25,000 Account Payable 13,000

PENGANTAR AKUNTANSI 1 3
 Asst. Rima Nafisa dan Rical

Dividend 5,000 Salaries and wages Expense 7,000

Miscellaneous Exp 6.500 Retained earnings ?

Advertising Expense 5,000

Instructions: Prepare a trial balance on 31 JULY 2020!

3. Alisa Service, Inc on April 1 by Lisa. The following selected events and transactions
occurred during April.

Apr 1 Stockholders invested $105,000 cash in the business in exchange for ordinary
share.

3 Purchased equipment costing $40,000 for cash.

6 Incurred rent expense of $30,500 on account.

10 Paid salaries to employees $17,500.

15 Received $20,000 in cash for installation services.

20 Paid $16,500 cash for a one-year insurance policy.

24 Hired manager at a salary of $2,000 per month, effective June 1

26 Cash collected from SSB.Corp in payment of account receivable on January

$19,000

28 Installation sevices performed to Tulipe. Corp: For cash $26,000; on account

$19,000

30 Paid $30,500 on balance owed for rent expense incurred on April 6.

Alisa Inc uses the following accounts: No. 101 Cash, No. 102 Account Receivable, No. 106
Prepaid Insurance, No. 115 Equipment, No. 201 Accounts Payable, No. 301 Share Capital
Ordinary , No. 401 Service Revenue, No. 501 Rent Expense, and No. 505 Salaries
Expense.

Instructions:

a) Journalize the transaction

b) Post to ledger accounts
c) Prepare a trial balance on Apr 30, 2021

PENGANTAR AKUNTANSI 1 4
 Asst. Rima Nafisa dan Rical

PENGANTAR AKUNTANSI 1 5