Chapter 3

The Matching Concept

and the Adjusting Process
Accounting, 21st Edition
Warren Reeve Fess

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Professor Emeritus of Accounting
Pepperdine University

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The Matching Concept

Konsep Penandingan

The
The matching
matching concept
concept ==

pendapatan
pendapatan dan
dan beban
beban yang
yang terkait
terkait
harus
harus dilaporkan
dilaporkan pada
pada periode
periode
yang
yang sama
sama

Pelaporan Pendapatan dan Beban

Kapan Dilaporkan??
Dua Metode
Cash Basis of Accounting
Accrual Basis of Accounting

Cash basis : Pendapatan dan Beban

dilaporkan dalam Laporan Laba-rugi
pada saat kas sudah diterima/dibayar

Accrual basis = Pendapatan dan Beban

diakui saat terjadinya.
Pendapatan diakui saat prestasi sudah
dilakukan.
Beban diakui saat kewajiban timbul
atau jasa/produk sudah
dinikmati

Accrual Basis of Accounting

Revenue
Revenue dicatat
dicatat pada
pada saat
saat
sudah
sudah diperoleh/terjadi
diperoleh/terjadi

Expense
Expense dilaporkan
dilaporkan apabila
apabila
sudah
sudah timbul
timbul kewajiban
kewajiban

Net
Net income=
income= Revenues
Revenues vs
vs
Expenses
Expenses

Perlu
Perlu jurnal
jurnal penyesuaian
penyesuaian
akhir
akhir periode
periode

Tagihan listrik bulan Desember 2009

sebesar Rp.100.000,00 dibayar 15 Januari
2010

Beban tahun 2009

atau
2010 ?

DASAR
AKRUAL
Jawab

Kenapa ?

2009
Digunakan
tahun 2009

DASAR KAS

2010
Dibayar
tahun 2010

Adanya hutang beban yaitu telah timbul

beban tetapi beban tersebut belum dibayar

Kondisi

Beban listrik dan telpon bulan Desember 2009 pada

Tanggal 31 Desember 2009 sebesar Rp.100.000,00
(listrik) dan Rp.150.000,00 (telepon) sampai dengan
31 Desember 2009 belum dibayar

Contoh

Beban listrik dan telepon telah terjadi karena aliran listrik

dan pulsa telepon telah digunakan.
2. Timbul hutang, karena perusahaan telah menggunakan
jasa perusahaan lain tapi belum membayar

1.

Apa pengaRuhnya ?

Tgl

Jurnalnya ?

2009
Des 31

Account
Utilities Expense
Utilities Payable

Ref

Jumlah
250.000

250.000

NetSolutions
Trial Balance
December 31, 2009
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense

Unadjusted
Unadjusted
trial
trial
balance
balance

2
2
2
2
20
1

065
220
000
400
000
800

00
00
00
00
00
00
900 00
360 00
25 000 00

4 000 00
16 340 00
4 275 00
1 600 00
985 00
800 00
455 00
42 600 00 42 600 00

NetSolutions
Trial Balance
December 31, 2009
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense

2
2
2
2
20
1

065
220
000
400
000
800

00
00
00
00
00
00
900 00
360 00
25 000 00

Assets
Assets

4 000 00
16 340 00
4 275 00
1 600 00
985 00
800 00
455 00
42 600 00 42 600 00

NetSolutions
Trial Balance
December 31, 2009
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense

2
2
2
2
20
1

065
220
000
400
000
800

00
00
00
00
00
00
900 00
360 00
25 000 00

4 000 00

Liabilities
Liabilities

16 340 00
4 275 00
1 600 00
985 00
800 00
455 00
42 600 00 42 600 00

NetSolutions
Trial Balance
December 31, 2009
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense

2
2
2
2
20
1

065
220
000
400
000
800

00
00
00
00
00
00
900 00
360 00
25 000 00

4 000 00
16 340 00

Owners
Owners
Equity
Equity

4 275 00
1 600 00
985 00
800 00
455 00
42 600 00 42 600 00

NetSolutions
Trial Balance
December 31, 2009
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense

2
2
2
2
20
1

065
220
000
400
000
800

00
00
00
00
00
00
900 00
360 00
25 000 00

4 000 00
16 340 00

Revenue
Revenue

4 275 00
1 600 00
985 00
800 00
455 00
42 600 00 42 600 00

NetSolutions
Trial Balance
December 31, 2009
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense

2
2
2
2
20
1

Expenses
Expenses

065
220
000
400
000
800

00
00
00
00
00
00
900 00
360 00
25 000 00

4 000 00
16 340 00
4 275 00
1 600 00
985 00
800 00
455 00
42 600 00 42 600 00

Menyusun Laporan Keuangan

Pendapatan/Revenue
Income Statement

Beban/Expensse
Laba/Rugi
Modal awal/akhir

Statement of
Owners Equity

Laba/Rugi
Prive
Harta/ASSETs

Balance Sheet

Hutang/Liabilities

Modal/Equity

ADJUSTING ENTRIES
(Jurnal Penyesuaian)
Yang perlu disesuaikan:
Pendapatan yang ditangguhkan (Defferred Revenue)
Beban yang ditangguhkan (Defferred Expense)
Pendapatan yang msh hrs diterima (Accrued
Revenue)
Beban yang msh hars dibayar/terhutang (Accrued
Expense)
Penyusutan atas Aktiva Tetap (Depreciation of Fixed
Assets

Deferred Expenses
Kas sudah dibayar,
Beban belum terjadi

Contoh:
1.Supplies
2.Prepaid Account

NetSolutions
Trial Balance
December 31, 2009
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense

2 065 00
2 220 00
2 000 00
2 400 00
Sebagian
20sudah
000 00
Sebagian dari
dari supplies
supplies
sudah
1 800
terpakai. Diketahui pada
tgl00

terpakai. Diketahui pada tgl

31
31 des
des supplies
supplies yang
yang masih
masih
tersisa
tersisa sebesar
sebesar $760
$760

900 00
360 00
25 000 00

4 000 00
16 340 00

4 275 00
1 600 00
985 00
800 00
455 00
42 600 00 42 600 00

Supplies (balance on trial balance)

Supplies on hand, December 31
Supplies used
2009

1 Dec. 31 Supplies Expense

Supplies
2

55
14

$2,000
760
$1,240

1 240 00
1 240 00

3
4

Supplies Expense
Supplies
14
Bal. 2,000
Dec. 31 1,240 Bal.
800
Dec. 31 1,240
760
2,040

55

NetSolutions
Trial Balance
December 31, 2009
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense

2
2
2
2
20
1

065
220
000
400
000
800

00
00
00
00
00
00

Merupakan
Merupakan pembayaran
pembayaran polis
polis 900
360
asuransi
25 000
asuransi untuk
untuk 24
24 bulan
bulan dimulai
dimulai
4 000 00
tgl
1Des
2009
tgl 1Des 2009
16 340

00
00
00
00

4 275 00
1 600 00
985 00
800 00
455 00
42 600 00 42 600 00

Sebagian dari Prepaid Insurance harus diakui sebagai

beban:
1/24 x $2,400 = $100
4
5

31 Insurance Expense

56

Prepaid Insurance

15

100 00
100 00

6
7

Prepaid Insurance
Bal.
2,400
Dec. 31
2,300

15

100

Insurance Expense
Dec. 31
100

56

Effect
Effect of
of Omitting
Omitting Adjustment
Adjustment

Deferred Revenue
Kas sudah diterima,
Jasa belum diberikan

Contoh:
Unearned
Revenue

NetSolutions
Trial Balance
December 31, 2009

Pendapatan
tgl
Pendapatan yang
yang diterima
diterima
tgl0011 Des
Des 2009
2009
2 065
2 220
00
atas
depan.
Yang
atas sewa
sewa selama
selama 33 bln
bln ke
ke
depan.
Yang
2 000 00
boleh
per
2 400 00
boleh diakui
diakui sebagai
sebagai pendapatan
pendapatan
per 31
31
20 000 00
Des
hanya
sebesar
$360/3=
$120
Des hanya sebesar $360/3=
1 800 00 $120

Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense

900 00
360 00
25 000 00
4 000 00
16 340 00
4 275 00
1 600 00
985 00
800 00
455 00
42 600 00 42 600 00

Pendapatan yang sudah harus

diakui=
1/3 x $360 = $120
7
8

31 Unearned Rent

23

Rent Revenue

120 00
120 00

42

9
10

Unearned Rent
Dec. 31
120 Bal.

23

360
240

Rent Revenue
Dec. 31

42

120

Effect
Effect of
of Omitting
Omitting Adjustment
Adjustment

Accrued Expenses
(Accrued Liabilities)
Beban sudah terjadi,
kas belum dibayar
Timbul
Expense dan
PAYABLE

Contoh:
Wages

NetSolutions
Trial Balance
December 31, 2009
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense

25

2 065 00
2 220 00 accrued
At
At the
the end
end of
of December,
December,
accrued
2 000 00
wages
amounted
to $250.
wages amounted
2 400to00$250.
Currently,
Expense
isis
20 000
00
Currently,Wages
Wages
Expense
1 800
00 is no
understated
and
there
understated and there is no
900 00
liability
liability shown
shown for
for these
these wages.
wages.
360 00
25 000 00
4 000 00
16 340 00
4 275 00
1 600 00
985 00
800 00
455 00
42 600 00 42 600 00

Mencatan Beban yang sudah terjadi tetapi belum

dibayar
10
11

31 Wages Expense

51

Wages Payable

250 00
250 00

22

12
13

Wages Payable
Dec. 31

22
250

Wages Expense
Bal.
Dec. 31

4,275
250

51

Effect
Effect of
of Omitting
Omitting Adjustment
Adjustment

Accrued Revenues
Jasa sudah diberikan,
kas belum diterima
Timbul
Receivable dan
Revenue

NetSolutions
Trial Balance
December 31, 2009
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense

29

2 065 00
2 220 00
2 000 00
2$500
400 00
NetSolutions
provided
NetSolutions provided20$500
000 00
in
1 800 00
in services
services during
during December
December

for
for which
which the
the customer
customer has
has
not
not been
been billed.
billed.

900 00
360 00
25 000 00

4 000 00
16 340 00
4 275 00
1 600 00
985 00
800 00
455 00
42 600 00 42 600 00

Jasa sudah diberikan tetapi kas belum

diterima
13
14

31 Accounts Receivable
Fees Earned

12
41

500 00
500 00

15
16

Accounts Receivable 12
Bal.
2,220
Dec. 31
500
2,720

Fees Earned
41
Bal.
16,340
Dec. 31
500
16,840

Effect
Effect of
of Omitting
Omitting Adjustment
Adjustment

Fixed Assets

Apa itu aktiva tetap ?

AKTIVA TETAP = HARTA YANG DIPEROLEH UNTUK

DIGUNAKAN DALAM KEGIATAN OPERASIONAL DAN DAPAT
DIGUNAKAN BERULANG-ULANG SERTA UMURNYA LEBIH
DARI SATU TAHUN

JIKA AKTIVA DAPAT DIGUNAKAN

LEBIH DARI SETAHUN

AKTIVA TERSEBUT DAPAT

DIGUNAKAN UNTUK MEMPEROLEH
PENDAPATAN LEBIH DARI SETAHUN
HARGA BELINYA DILAPORKAN
SEBAGAI BEBAN UNTUK BEBERAPA
TAHUN

1 Januari 2000 membeli mobil dengan

harga $15,000, umur mobil ditaksir 5
tahun
Umur = 5 tahun

1/1/2000

1/1/2001

1/1/2002

1/1/2009

1/1/2010

1/1/2009

Menyusutkan aktiva tetap

Mengalokasikan cost aktiva tetap sebagai
beban pada tahun-tahun penggunaan
1/1 2000 dibeli Cost = $15,000
Umur = 5 tahun

3,000

1/1/2000

3,000
1/1/2001

3,000
1/1/2002

3,000
1/1/2009

3,000
1/1/2010

1/1/2009

Beban
Beban penyusutan
penyusutan periode
periode berjalan
berjalan
$3,000
$3,000

16
17
18

31 Depreciation Expense

3,000. 00
53
Accumulated Depreciation- Office Equipment

3,000. 00

19

Accumulated Depreciation
Office Equipment

19

Dec. 31 3,000

Depreciation Expense 53
Dec. 31 3,000

NetSolutions
NetSolutionsbalance
balance sheet
sheet
would
would show
show the
the office
office
equipment
equipment at
at cost,
cost, less
less the
the
accumulated
accumulated depreciation.
depreciation.

Office equipment
Less accumulated
depreciation

$15,000
3,000 $12,000

Book
value

Land
Land

Tanah Umurnya tidak dapat

ditentukan sehingga Tidak perlu
diSUSUTKAN

Building
Building

Gedung mempunyai umur terbatas sehingga harus di

depresiasikan/disusutkan. Perkiraan yand digunakan
untuk membuat jurnal penyesuaian adalah
Accumulated DepreciationBuilding

Equipment
Equipment

Equipment mempunyai umur yang terbatas

sehingga harus disusutkan. Perkiraan yang
digunakan adl
Accumulated DepreciationEquipment

Effect
Effect of
of Omitting
Omitting Adjustment
Adjustment

Summary
Summary of
of Basic
Basic Adjustments
Adjustments

NetSolutions Adjusted
Trial Balance for
December 31, 2009

41

NetSolutions
Adjusted Trial Balance
December 31, 2009
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accumulated Depreciation
Accounts Payable
Wages Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Rent Revenue
Wages Expense
Rent Expense
Utilities Expense

2 065 00
2 720 00
760 00
2 300 00
20 000 00
1 800 00
50
900
250
240
25 000

00
00
00
00
00

4 000 00
16 840 00
120 00
4 525 00
1 600 00
985 00

Continued

NetSolutions
Trial Balance
December 31, 2009 (Continued)
Supplies Expense
Insurance Expense
Miscellaneous Expense

2 040
100
455
43 400

42

00
00
00
00 43 400 00

Defferred Revenue dan Defferred

Expense dapat dicatat dengan 2
pendekatan:
1. Pendekatan neraca/Asset-liabilities/ real
(Balance Sheet Approach)
2. Pendekatan Pendapatan-beban/ Nominal
(Income Statement Approach)

Balance Sheet Approach/

Real Approach
Transaksi
-Beli Supplies s/ kredit
-Akhir periode sisa 30
-Terima pendapatan
dimuka 300 u/ 3 bln
-sudah jth tempo 1 bln

Supp
lies
1
7
00
0
Sald
o 30

Jurnal Umum
Supplies
100
Account Payable
100
Cash
300
Unearned fees 300

Account
Payable
00

Jurnal Penyesuaian
Supplies expense 70
Supplies
70
Unearned Fees 100
Fees Earned 100

Supplies
Expense
7
Sald
0
o 70

Income Statement Approach/

Nominal Approach
Transaksi

Jurnal Umum

Jurnal Penyesuaian

-Beli Supplies s/ kredit Supplies Expense

100
Supplies
30
Account Payable
Supplies expense 30
-Akhir periode sisa 30
100
-Terima pendapatan
Cash
300
Fees Earned
200
dimuka 300 u/ 3 bln
Fees Earned 300
Unearned Fees 200
-sudah jth tempo 1 bln
Supplies
Expense
1
3
00
0
Sald
o 70

Account
Payable
00

Suppl
1

ies
3
0
Sald
o 30