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Bagian 1

Learning Objectives

Gambaran Umum Akuntansi

After studying this chapter, you should be able to: 1. 2. 3. 4. 5. 6. 7. Definisi Akuntansi Akuntansi sebagai sistem informasi Profesi dalam Akuntansi Prinsip dan praktik Akuntansi Persamaan Akuntansi dan Elemen Dasarnya Transaksi Bisnis Jenis Laporan Keuangan Perusahaan : Income Statement, Statement of Owners Equity, Statement of Financial Position, Statement of Cash Flow

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Definisi Akuntansi
ABP Statement No. 4 proses Akuntansi adalah suatu aktivitas jasa. Fungsinya adalah menyediakan informasi kuantitatif, terutama yang bersifat dalam pengambilan keputusan ekonomis dalam menetapkan pilihan-pilihan yang logis diantara berbagai tindakan alternatif
American Insitute of Certified Public Accounting (AICPA) akuntansi sebagai seni pencatatan, penggolongan, dan pengikhtisaran dengan cara tertentu dalam ukuran moneter, transaksi, dan kejadian-kejadian yang umumnya bersifat keuangan termasuk menafsirkan hasil-hasilnya
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Definisi Akuntansi
American Acounting Association (AAA) proses pengidentifikasian, pengukur dan melaporkan informasi ekonomi untuk memungkinkan adanya penilaianpenilaian dan keputusan yang jelas dan tegas bagi mereka yang menggunakan informasi tersebut Horngren Harrison sistem informasi yang mengukur aktivitas bisnis, memproses data menjadi laporan, dan mengkomunikasikan hasilnya kepada para pengambil keputusan

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Definisi Akuntansi
Warren informasi ekonomi usistem informasi yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan Waygant, Kieso, and Kimmel Accounting is process of three activities : identifying, recording and communicating the economic events of an organization (business or non business) to interested users of the information

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Apa itu Akuntansi?


Akuntansi terdiri dari 3 aktivitas dasar, yakni :

mengidentifikasi, mencatat, dan mengkomunikasikan

kejadian ekonomi dari suatu organisasi kepada pengguna yang berkepentingan.

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Apa itu Akuntansi?


3 Aktivitas

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Siapa Pengguna Data Akuntansi?


Pengguna Internal Pengguna Eksternal
Pegawai

Petugas Pajak
Serikat Pekerja

Keuangan

Manajemen

Pelanggan
Kreditur

Marketing

Regulator Investor

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Siapa Pengguna Data Akuntansi?


FAQ
1. Apakah perusahaan bisa menaikkan gaji karyawan?
2. Apakah perusahaan menghasilkan laba yg bagus?

Pengguna Pegawai Investor Manajemen Keuangan Marketing Kreditur

3. Apakah produk tertentu harus dihentikan produksinya?


4. Apakah tersedia cukup uang untuk membayar dividen?

5. Berapa harga yang memberi keuntungan maksimal?


6. Apakah perusahaan mampu membayar hutang?
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Akuntansi sebagai sistem informasi


Tujuan Akuntansi adalah untuk menyediakan informasi kepada manajemen untuk digunakan dalam operasional perusahaan Akuntansi juga menyediakan informasi kepada pengguna lain dalam menilai kinerja ekonomi dan kondisi perusahaan

Karenanya akuntansi dapat didefinisikan sebagai sistem informasi yang menyediakan laporan kepada pengguna tentang aktivitas ekonomi dan kondisi perusahaan

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Akuntansi sebagai sistem informasi

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Profesi dalam Akuntansi


Accountants employed by a business firm or a not-forprofit organization are said to be engaged in private accounting. Accountants and their staff who provide services on a fee basis are said to be employed in public accounting

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Profesi dalam Akuntansi


Akuntan Publik (Public Accountants) akuntan independen yang memberikan jasa-jasanya atas dasar pembayaran tertentu Akuntan Intern/Swasta (Internal Accountant) akuntan yang bekerja dalam suatu perusahaan atau organisasi Akuntan Pemerintah (Government Accountants) akuntan yang bekerja pada lembaga-lembaga pemerintah, misalnya di kantor Badan Pengawas Keuangan dan Pembangunan (BPKP), Badan Pengawas Keuangan (BPK) Akuntan Pendidik akuntan yang bertugas dalam pendidikan akuntansi, melakukan penelitian dan pengembangan akuntansi, mengajar, dan menyusun 1-12 kurikulum pendidikan akuntansi di perguruan tinggi

Persamaan Akuntansi dan Elemen Dasarnya

Assets

Liabilities

Equity

Provides the underlying framework for recording and summarizing economic events. Applies to all economic entities regardless of size.

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Persamaan Akuntansi dan Elemen Dasarnya

Assets

Liabilities

Equity

Provides the underlying framework for recording and summarizing economic events.

Assets

Resources a business owns.

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Provide future services or benefits.


Cash, Inventory, Equipment, etc.

Persamaan Akuntansi dan Elemen Dasarnya

Assets

Liabilities

Equity

Provides the underlying framework for recording and summarizing economic events.

Liabilities

Claims against assets (debts and obligations).

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Creditors - party to whom money is owed.


Accounts payable, Notes payable, etc.

Persamaan Akuntansi dan Elemen Dasarnya

Assets

Liabilities

Equity

Provides the underlying framework for recording and summarizing economic events.

Equity

Ownership claim on total assets (Net Assets).

Share capital-ordinary and retained earnings.

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Persamaan Akuntansi dan Elemen Dasarnya

Revenues result from business activities entered into for the purpose of earning income. Generally results from selling merchandise, performing services, renting property, and lending money.
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Persamaan Akuntansi dan Elemen Dasarnya

Expenses are the cost of assets consumed or services used in the process of earning revenue. Common expenses are salaries expense, rent expense, interest expense, property tax expense, etc.
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Persamaan Akuntansi dan Elemen Dasarnya

Dividends are the distribution of cash or other assets to shareholders.


Reduce retained earnings Not an expense

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Menggunakan Persamaan Dasar Akuntansi


Transactions are a businesss economic events recorded by accountants.

May be external or internal. Not all activities represent transactions.

Each transaction has a dual effect on the accounting equation.

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Menggunakan Persamaan Dasar Akuntansi


Illustration: Are the following events recorded in the accounting records?

Event

Purchase computer.

Discuss product design with customer.

Pay rent.

Criterion

Is the financial position (assets, liabilities, or equity) of the company changed?

Record/ Dont Record

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Menggunakan Persamaan Dasar Akuntansi


Analisis Transaksi
Expanded accounting equation

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Analisis Transaksi
Transaction (1). Investment by Shareholders. Ray and Barbara Neal decides to open a computer programming service which he names Softbyte. On September 1, 2014, they invest 15,000 cash in exchange for 15,000 of ordinary shares.

Illustration 1-10

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Analisis Transaksi
Transaction (2). Purchase of Equipment for Cash. Softbyte purchases computer equipment for 7,000 cash.

Illustration 1-10

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Analisis Transaksi
Transaction (3). Purchase of Supplies on Credit. Softbyte purchases for 1,600 from Acme Supply Company computer paper and other supplies expected to last several months. The purchase is on account.
Illustration 1-10

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Analisis Transaksi
Transaction (4). Services Provided for Cash. Softbyte receives 1,200 cash from customers for programming services it has provided.

Illustration 1-10

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Analisis Transaksi
Transaction (5). Purchase of Advertising on Credit. Softbyte receives a bill for 250 from the Daily News for advertising but postpones payment until a later date.
Illustration 1-10

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Analisis Transaksi
Transaction (6). Services Provided for Cash and Credit. Softbyte provides 3,500 of programming services for customers. The company receives cash of 1,500 from customers, and it bills the balance of 2,000 on account.
Illustration 1-10

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Analisis Transaksi
Transaction (7). Payment of Expenses. Softbyte pays the following expenses in cash for September: store rent 600, salaries and wages of employees 900, and utilities 200.
Illustration 1-10

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Analisis Transaksi
Transaction (8). Payment of Accounts Payable. Softbyte pays its 250 Daily News bill in cash.

Illustration 1-10

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Analisis Transaksi
Transaction (9). Receipt of Cash on Account. Softbyte receives 600 in cash from customers who had been billed for services [in Transaction (6)].

Illustration 1-10

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Analisis Transaksi
Transaction (10). Dividends. The corporation pays a dividend of 1,300 in cash.

Illustration 1-10

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Laporan Keuangan
Companies prepare four financial statements :

Income Statement

Retained Earnings Statement

Statement of Financial Position

Statement of Cash Flows

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Laporan Keuangan

Net income is needed to determine the ending balance in retained earnings.

Financial statements and their interrelationships

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Laporan Keuangan

The ending balance in retained earnings is needed in preparing the balance sheet

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Laporan Keuangan

The balance sheet and income statement are needed to prepare statement of cash flows.

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