EN

M
Program Pengembangan Eksekutif

JE
A
AKUNTANSI KEUANGAN DASAR

N
A
M
M
PP

PPM Manajemen
Jl. Menteng Raya 9, Jakarta 10340 Telp. (021) 2300313 Fax : (021) 2302051
www.ppm-manajemen.ac.id
 DAFTAR ISI

EN
ACCOUNTING SYSTEM

M
PERSAMAAN AKUNTANSI

JE
TRANSAKSI

A
N
BALANCE SHEET ACCOUNTS
A
M
SPECIAL JOURNAL
M
PP

THE FIVE ACCOUNTING CYCLE

 Accounting System
• Suatu sistem informasi keuangan

EN
• Mencatat (recording ), mengelompokkan (classifying ),
mengikhtisarkan (summarizing), menafsirkan (interpreting)

M
Input Proses Output

JE
1. MENCATAT
(RECORDING)
LAPORAN KEUANGAN

A
* Jurnal (Journal) (FINANCIAL
STATEMENTS)

N
2. MENGELOMPOKKAN
BUKTI TRANSAKSI
(DOCUMENTS) A (CLASSIFYING)
M
* Lejer (Ledger)
• Neraca
3. MENGIKHTISARKAN
M

(Balance Sheet)
(SUMMARIZING)
• Faktur (Invoice) • Laporan Laba - Rugi
PP

(Income Statement)
• Neraca sisa & Neraca lajur
• Kwitansi, dll • Laporan Modal
(Trial balance & Worksheet)
(Receipt, etc) (Capital Statement)
4. MENAFSIRKAN
(INTEPRETING)
 Persamaan Akuntansi

EN
HARTA = MODAL

M
JE
ASSETS = CAPITAL

A
N
HARTA
A= UTANG + MODAL
M
ASSETS = LIABILITIES + CAPITAL
M
PP

4
 Transaksi dalam Persamaan Akuntansi
TRANSAKSI HARTA = UTANG + MODAL

EN
Kas + Piutang + Barang +Perabot
Dagangan Toko

a. Achmad menyetor kas utk. + 3.000.000 + 3.000.000

M
modal Rp 3.000.000,-

b. Dibeli perabot toko seharga - 900.000 + 900.000

JE
Rp 900.000,- dibayar per kas 2.100.000 900.000 3.000.000

c. Dibeli brg. dagangan - 1.100.000 + 1.100.000

tunai Rp 1.100.000,- 1.000.000 1.100.000 900.000 3.000.000

A
d. Dibeli brg. dagangang kredit, + 700.000 + 700.000

N
seharga Rp 700.000,- 1.100.000 1.800.000 900.000 700.000 3.000.000

e. Pelunasan utang - 700.000 - 700.000

A
300.000 1.800.000 900.000 0 3.000.000
M
f. Terjual brg. dagangan tunai + 750.000 - 650.000 + 100.000
harga jual Rp 750.000,- ,harga
pokok Rp 650.000,- 1.050.000 1.150.000 900.000 0 3.100.000
M

g. Bayar upah harian - 10.000 - 10.000

Rp 10.000,- 1.040.000 1.150.000 900.000 0 3.090.000
PP

h. Dijual kredit brg. dagangan + 925.000 - 950.000 - 25.000

seharga Rp 925.000,- ,harga
pokok Rp 950.000,- 1.040.000 925.000 200.000 900.000 0 3.065.000

5
 Balance Sheet Accounts

EN
ASSETS LIABILITIES

Liabilities Accounts

M
Debit Credit

JE
Assets Accounts for for
decrease increases
Debit Credit

A
(-) (+)
for for

N
increases decreases
(+) A
(-) Capital Accounts
M
Debit Credit
for for
M

decrease increases
PP

(-) (+)

6
 Special Journal

EN
1. Sales journal

M
2. Cash Receipt Journal

JE
A
3. Purchase Journal

N
A
4. Cash Payment Journal
M
5. General Journal
M
PP

7
 Sales & Cash Receipt Journal

EN
Sales Journal xx

M
JE
Debit : AR
Credit : Sales

A
N
Cash Receipt Journal
A xx
M
M

Credit Debit
PP

8
 Sales Journal
Sales Journal 20

EN
M
2005

JE
Oct. 1 224 Toko Intan, Bandung v 575.225
9 226 PT Kalimas, Jakarta v 2.750.000
20 227 Tn. Bakri, Jakarta v 80.000

A
25 228 Toko Sinar Abadi, Jakarta v 252.450

N
30 229 PT Karya, Jakarta v 2.500.000
A 6.157.675
M
Date Item Post Debit Date Item Post Credit
Ref. Ref. (114) (411)
M

6.157.675
Subledger : Intan
PP

Date Item Post.Ref Debit Credit Balance

AR (Ledger) 2005
Okt 1 Sales 20 575.225 - 575.225
14 General - 10.500 564.725

9
 Cash Receipt Journal
Cash Receipt Journal 25

EN
M
JE
2005
Oct. 5 Sales v - 50.000 - - 50.000
17 PT Kalimas v - - 2.750.000 55.000 2.695.000

A
20 Tn. Bakri (Sales) v - 25.000 - - 25.000

N
24 Purch. ret & all. 513 15.000 - - - 15.000

A 15.000 75.000 2.750.000 55.000 2.785.000

M
(v) (411) (114) (413) (111)

Date Item Post.Ref Debit Credit Balance

M

2005
Subledger : Kalimas
PP

Okt 1 Sales 20 2.750.000 - 2.750.000

17 CashR 25 2.750.000 0

10
 Page 19
Purchase Journal

EN
Sundry Accounts Debit
ACCOUNT Post Accounts Store Office
No. Date CREDITED Ref. Payable Purchases Supplies Supplies Post
C D D D Accounts Ref. Amount

M
19x2

JE
1 May 2 Sanyo Electric v 185.700 185.700
2 3 Nippon Electric v 121.800 121.800
3 7 Gema Electro v 17.100 10.800 6.300

A
4 9 Nippon Electric v 62.400 62.400
5 11 PT Ramaco v 186.900 186.900

N
6 13 Philip - Ralin v 166.500 166.500
7
8
14
16
Jaya & Co.
Office Equip.Dist.
v
v
A273.000
171.000
273.000 Office
Equipment 122 171.000
M
9 19 PN Panca Niaga v 300.000 300.000
10 21 Jaya & Co. v 49.500 Store
11 25 Gema Electro v 9.600 5.400 4.200 Equipment 121 49.500
M

12 27 PT Ramaco v 112.500 112.500

PP

13 30 Totals 1.656.000 1.408.800 16.200 10.500 220.500

(211) (511) (115) (116) (v)

Multicolumn (Columnar) Purchases Journal

11
 Posting
Sundry Account D
Date Account Post Account Store Offic
Credited Ref. Payable Purchases Supp e Account Post Amount
C D D Supp Ref.

EN
D
xx xxx 185.700 135.700
xx xxx 121.800 121.800

M
xx xxx 17.100 10.800 6.300

JE
A
xx xxx 171.000 Office

N
Equipment 112 171.000
Store
xx xxx
Totals
49.500 A Equipment 121 49.500
M
1.656.000 1.408.800 16.200 10.500 220.500

ACCOUNTS
M

PAYABLE GENERAL LEDGER

LEDGER
Setiap jumlah di Purchases Store Supplies Store Equipment
PP

bukukan ke sisi 1.408.800 16.200 49.500

kredit masing-
masing Accounts Accounts Payable Office Supplies Store Equipment
dalam Accounts
Payable Ledger 1.656.000 10.500 171.000

12
 Cash Payment Journal Page 16

Date Chk Account Debited Post Sundry Accounts Purchases

EN
No. Ref Accounts Payable Discount Cash
D D C C
19x2
58.500 58.500

M
May 2 312 Purchases 511
4 313 Office Equip. 122 81.000 81.000
12 314 Nippon Electric v 121.800 120.582
1.218

JE
12 315 Sales Salaries 611 114.000 114.000
12 316 Office Salaries 711 48.000 48.000
14 317 Misc. Gen. Exp. 715 7.920 7.920
16 318 Prepaid Insurance 117 25.200 25.200

A
18 319 Nippon Electric v 62.400 62.400
20 320 Moore Wholesalers v 555.000

N
555.000
21 321 Sales Return & All. 412 18.600 18.600
23 322 Sanyo Electric v 480.000
480.000
23
24
323
324
Purchases A
PN Panca Niaga
511
v
26.760
690.000
26.760
690.000
M
24 325 Jaya Manufacturing v 157.500
157.500
26 326 Sales Salaries 611 114.000 114.000
26 327 Office Salaries 711 48.000 48.000
M

26 328 Philip-Ralin v 160.465

164.250 3.785
26 329 Advertising Exp. 613 25.800 25.800
27 330 Misc. Selling Exp. 617 12.450 12.450
PP

28 331 Drawing 312 150.000 150.000

31 730.230 2.956.177
2.230.950 5.003
v (211) (513) (111)

D C
13
 THE FIVE ACCOUNTING CYCLES

EN
1. Sales and Accounts Receivable

M
2. Payments/Expenses and Accounts Payable

JE
3. Human Resources and Payroll

A
N
4. Inventory and Storage/Warehousing
A
M
5. Capital Expenditures
M
PP