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Introduction to

Accounting
and Business

1-1

Types of Businesses

Service
ServiceBusiness
Business
Plaza
Plaza Indonesia
Indonesia Realty
Realty Tbk.
Tbk.
Hotel
Hotel Sahid
Sahid Jaya
JayaTbk.
Tbk.
lodging
lodging
Bank
Bank Mandiri
MandiriTbk.
Tbk.
Garuda
Garuda Indonesia
Indonesia
Indosat
IndosatTbk.
Tbk.

Service
Service
Shopping
Shopping mall
mall
Hospitality
Hospitality and
and
Financial
Financial services
services
Transportation
Transportation
Telecommunication
Telecommunication
2

Types of Businesses

Merchandising
Merchandising Business
Business
Matahari
Matahari Putra
Putra Prima
PrimaTbk.
Tbk.
Hero
Hero Supermarket
SupermarketTbk.
Tbk.
Toko
Toko Gunung
GunungAgung
AgungTbk.
Tbk.
Ace
Ace Hardware
Hardware Indonesia
IndonesiaTbk.
Tbk.
Alfa
Alfa Retailindo
RetailindoTbk.
Tbk.

1-1

Product
Product
Clothes
Clothes and
and apparel
apparel
Food
Food and
and groceries
groceries
Books
Books and
and stationeries
stationeries
Consumer
Consumer electronics
electronics
Consumer
Consumer goods
goods

1-1

Types of Businesses

Manufacturing
Manufacturing Business
Business
Sepatu
Sepatu Bata
BataTbk.
Tbk.
Mustika
Mustika Ratu
RatuTbk.
Tbk.
Gudang
Gudang Garam
GaramTbk.
Tbk.
Mayora
Mayora Indah
IndahTbk.
Tbk.
Kalbe
Kalbe Farma
FarmaTbk.
Tbk.

Product
Product
Shoes
Shoes
Cosmetics
Cosmetics
Cigarettes
Cigarettes
Food
Food and
and beverages
beverages
Pharmaceutical
Pharmaceutical

Jenis jenis Entitas Usaha

1-1

Proprietorship
Partnership
Corporation
Cooperatives

1-1

A proprietorship (perusahaan perseorangan)


adalah perusahaan yang dimiliki oleh
Perorangan
Kebanyakan perusahaan di Indonesia
adalah Perseorangan
Biaya Pendirian dan Pengelolaan rendah
Bergantung pada sumber daya keuangan
pemilik usaha
Diterapkan pada perusahaan kecil
6

1-1

A partnership (Persekutuan) mirip dengan


persh perseorangan tetapi dimiliki oleh dua
orang atau lebih
Di Indonesia kita mengenal Firma dan CV
Menggabungkan keuangan dan sumber daya
lebih dari satu orang

1-1

A corporation (Perseroan) diatur dalam


peraturan perundang-undangan sebagai
entitas hukum yang terpisah dan
dikenakan pajak
Continued
8

1-1

Kepemilikan berdasarkan jumlah


saham yang dijual ke pemegang saham
Dapat memperoleh sumber dana dalam
jumlah besar dengan cara
mengeluarkan saham
Diterapkan dalam usaha berskala besar
9

1-1

Cooperatives (Koperasi)
Dimiliki oleh sekelompok orang (yang
diakui sebagai anggota) . Koperasi
dijalankan oleh dan untuk anggota.
Contoh : Koperasi Karyawan, Koperasi
Pengusaha Batik, dll

10

1-1
Accounting can be defined as an information system
that provides reports to stakeholders about the
economic activities and condition of a business.

Akuntansi dapat diartikan sebagai sistem


informasi yang menyediakan laporan untuk
para pemangku kepentingan mengenai
aktivitas ekonomi dan kondisi perusahaan
11

1-1
DUA BIDANG AKUNTANSI

Financial accounting : Terkait dengan


pencatatan dan pelaporan data dan aktivitas
ekonomi suatu perusahaan
Managerial accounting : menggunakan
akuntansi keuangan maupun data estimasi untuk
membantu manajemen dalam menjalankan
aktivitas operasional harian maupun aktivitas
operasional di masa depan.

12

Profesi Akuntansi
Akuntan yang bekerja pada perusahaan
maupun organisasi Nirlaba dikatakan
sebagai Akuntan Swasta (private
accountant)
Akuntan yang memberikan jasa untuk
mendapatkan honor atau fee disebut
Akuntan Publik (public accountant).
13

PRINSIP AKUNTANSI BERTERIMA UMUM


(General Accepted Accounting Principles)
Jika manajemen suatu perusahaan dapat mencatat dan
melaporkan data keuangan yang dirasa sesuai untuk
mereka, maka perbandingan laporan keuangan antar
perusahaan akan sulit dilakukan. Oleh karena itu
akuntan keuangan mengikuti prinsip akuntansi yang
berlaku secara umum. Prinsip ini memungkinkan
investor dan pemangku kepentingan untuk
membandingkan laporan keuangan antar perusahaan
14

1-2

Konsep Akuntansi
1. Business
entity concept
B
konsep ini membatasi data ekonomi
dalam sistem akuntansi ke data yang
berhubungan langsung dengan aktivitas
usaha. Dengan kata lain bisnis
dipandang sebagai entitas yang terpisah
dari pemilik
15

1-2

2. The Cost Concept atau


konsep biaya
Adalah dasar untuk
menentukan nilai tukar atau
exchange price, atau biaya
yang dicatat dalam pembukuan
16

1-2
Lanjutan Konsep Biaya

Konsep biaya melibatkan dua


konsep penting lainnya yaitu
Konsep Obyektifitas (objectivity
concept) : yaitu mengharuskan
pencatatan dan pelaporan akuntansi
didasarkan pada bukti yang
obyektif
17

1-2
Lanjutan konsep biaya

Dan konsep pengukuran


(unit of measure concept) :
yaitu mengharuskan data
ekonomi dicatat dalam
satuan mata uang
18

1-3

Objective
Objective 33
State the accounting
equation and define each
element of the equation.
19

The Accounting Equation

1-3

Assets = Liabilities + Owners Equity


Sumber daya
yang dimiliki
perusahaan

20

The Accounting Equation

1-3

Assets = Liabilities + Owners Equity


Hak atau klaim
kreditur

21

1-3

The Accounting Equation

Assets = Liabilities + Owners Equity


Hak Pemilik

22

1-3
Example Exercise 1-2
Asep Sunarya adalah pemilik Pasti Sukses, sebuah usaha konsultan Motivasi. Pada
pembukuan
yangaccounts
berakhir 31
Desember
2009adjusted
Pasti Sukses
The
following
appear
in the
trialmemiliki
balanceassets
of
Rp800,000,000 dan kewajiban Rp350,000,000. Dengan menggunakan persamaan
Hindsight
Consulting. Indicate whether each account would be
akuntansi, hitunglah :

reported in the (a) current asset; (b) property, plant, and


a. Owners(c)
equity,
per liability,
31 Desember
equipment;
current
(d)2009.
long-term liability; or (e)
b. Owners
equity,
per 31
2010 Jika
naik
Rp130,000,000
owners
equity
section
ofDesember
the December
31,assets
2007,
balance
sheet
and kewajiban turun Rp25,000,000 selama 2010.
of Hindsight Consulting.

Follow My Example 1-2


a.

A = L + OE
Rp800,000,000 = Rp350,000,000 + OE
OE = Rp450,000,000

b.

A = L + OE
Rp130,000,000 = Rp25,000,000 + OE
OE = Rp155,000,000
OE on Dec. 31, 2008:
Rp605,000,000 (Rp450,000,000+Rp155,000,000)

23
36

1-4

A business transaction atau


transaksi bisnis adalah aktivitas
atau kondisi ekonomi yang
secara langsung mengubah
kondisi keuangan entitas atau
secara langsung memengaruhi
hasil operasi perusahaan
24

1-4

@solusinet

Pada tanggal 1 November, 2007,


Cinta Cita memulai usahanya
yang diberi nama SolusiNet.
25

1-4

Assets
Cash
25,000,000

a.

=
=

Owners Equity
Cinta Cita, Capital
25,000,000
Investment by Cinta
Cita

a. Cinta Cita membuka rekening di bank


atas nama Solusi Net dengan setoran
awal Rp25,000,000

26
40

1-4
(in Rp000)

Assets
Cash + Land
Bal. 25,000
b. 20,000
+20,000
Bal. 5,000
20,000

=
=

Owners Equity
Cinta Cita, Capital
25,000
25,000

b. SolusiNet membeli tanah seharga


Rp20,000,000
27
41

1-4
(in Rp000)
Assets

Cash + Supplies + Land


Bal. 5,000
c.
Bal. 5,000

20,000
+1,350
1,350

20,000

Owners
Liabilities + Equity
Accounts
Cinta Cita,
Payable
Capital

25,000
+1,350
1,350

25,000

c. Dalam bulan ini, SolusiNet membeli bahan


habis pakai Rp1,350,000 dan berjanji untuk
membayar kepada pemasok dalam waktu
dekat

28
42

1-4

Beginning with entry (d) the


asset section will be shown
first, then the liabilities and
owners equity will be shown
in the following slide.

29

1-4
(in Rp000)
Assets
Cash + Supplies + Land
5,000
1,350
20,000

Bal.
d. +7,500
12,500
Bal.

1,350

20,000

d. SolusiNet menyediakan jasa ke


pelanggan dan menghasilkan
Rp7,500,000 diterima tunai

30
44

(in Rp000)

1-4

Liabilities +
Owners Equity
Accounts
Cinta Cita,
Fees
Payable +
Capital + Earned
Bal.
1,350
25,000
+7,500 d.
1,350
25,000
7,500 Bal.

d. SolusiNet menyediakan jasa ke


pelanggan dan menghasilkan
Rp7,500,000 diterima tunai
31
45

1-4

(in Rp000)
Assets
Cash + Supplies + Land
Bal. 12,500
1,350
20,000
e. 3,650
Bal. 8,850

1,350

20,000

e. SolusiNet membayar berbagai beban:


wages, Rp2,125,000; rent, Rp800,000;
utilities, Rp450,000; and miscellaneous,
Rp275,000.

32
47

1-4

(in Rp000)
Liabilities +
Owners Equity
Accounts
Cinta Cita,
Fees
Wages
Rent
Utilities
Payable + Capital + Earned Expense Expense Expense
Expense
1,350
25,000
7,500
1,350

25,000

7,500

2,125

800

450

2,125

800

450

Misc.

275

e. SolusiNet membayar berbagai beban: wages,


Rp2,125,000; rent, Rp800,000; utilities,
Rp450,000; and miscellaneous, Rp275,000.

e.

275

48
33

1-4

(in Rp000)
Assets
Cash + Supplies + Land
Bal. 8,850
1,350
20,000
f. 950
Bal. 7,900

1,350

20,000

f. SolusiNet membayar hutang


sebesar Rp950,000

34
49

1-4

(in Rp000)

Liabilities +
Owners Equity
Accounts
Cinta Cita,
Fees
Wages
Rent
Utilities
Misc.
Payable + Capital + Earned Expense Expense Expense
Expense
800
450
275
1,350
25,000
7,500 2,125

f.

950
400

25,000

7,500

2,125

800

450

f. NetSolutions membayar hutang


Rp950,000

275

35
50

1-4

(in Rp000)
Assets
Cash + Supplies + Land
Bal. 7,900
1,350
20,000
g.
Bal. 7,900

800
550

20,000

g. Pada akhir bulan, bahan habis


pakai yang masih ada Rp550,000,
dengan demikian Rp800,000 telah
digunakan

36
51

1-4

(in Rp000)
Liabilities +

Owners Equity

Accounts Cinta Cita, Fees


Wages
Payable + Capital + Earned
Exp.
400
25,000
7,500 2,125
400

25,000

7,500

2,125

Rent Supplies Util. Misc.


Exp.
Exp.
Exp. Exp.
800
450 275
g.
800
800

800

450 275

g. Pada akhir bulan, bahan habis


pakai yang masih ada Rp550,000,
dengan demikian Rp800,000
telah digunakan

37
52

1-4

(in Rp000)
Assets
Cash + Supplies + Land
Bal. 7,900
550
20,000
h. 2,000
Bal. 5,900

550

20,000

h. Pada akhir bulan, Cinta menarik


tunai Rp2,000,000 dari kas untuk
keperluan pribadi

38
53

1-4

(in Rp000)
Liabilities +

Owners Equity

Accounts Cinta Cita,


Cinta Cita Fees Wages
Payable + Capital + Drawing Earned Exp.
400

25,000

7,500 2,125

Rent Supplies Util. Misc.


Exp.
Exp.
Exp. Exp.
800

800 450 275

h.

2,000
400

25,000

2,000

7,500 2,125

800

800

450

h. Pada akhir bulan, Cinta menarik


tunai Rp2,000,000 dari kas untuk
keperluan pribadi

275

39
54

1-4

Owners Equity
Increased by

Decreased by

Owners
investments

Owners
withdrawals

Revenues

Expenses
40
55

1-4
Example Exercise 1-3
Simatupang Express is owned and operated by Bonar
Simatupang. The following selected transactions were
completed by Simatupang Express during February:
1. Received cash from owner as additional investment,
Rp35,000,00.
2. Paid creditors on account, Rp1,800,000.
3. Billed customers for delivery services on account,
Rp11,250,000.
4. Received cash from customers on account, Rp6,740,000.
5. Paid cash to owners for personal use, Rp1,000,000.
41
56
Continued

1-4
Example Exercise 1-3
Indicate the effect of each transaction on the accounting
equation elements (Assets, Liabilities, Owners Equity,
Drawing, Revenue, and Expense) by listing the numbers
identifying the transactions, (1) through (5). Also, indicate
the specific item within the accounting equation element
that is affected. To illustrate, the answer to (1) is shown
below.
(1) Asset (Cash) increases by Rp35,000,000; Owners
Equity (Bonar Simatupang, Capital) increases by
Rp35,000,000.

42
57

1-4
Follow My Example 1-3
(2) Asset (Cash) decreases by Rp1,800,000; Liability
(Accounts Payable) decreases by Rp1,800,000.
(3) Asset (Accounts Receivable) increases by Rp11,250,000;
Revenue (Simatupang Express) increases by
Rp11,250,000.
(4) Asset (Cash) increases by Rp6,740,000; Asset (Accounts
Receivable) decreases by Rp6,740,000.
(5) Asset (Cash) decreases by Rp1,000,000; Owners Equity
(Bonar Simatupang, Drawing) increases by Rp1,000,000.
43
58
For Practice: PE 1-3A, PE 1-3B

1-5

Objective
Objective 55
Describe the financial
statements of a proprietorship
and explain how they
interrelate.
44

1-5

Laporan Keuangan
atau
financial statements,

45

1-5

Laporan laba rugi


(income statement) yaitu
Ringkasan dari
Pendapatan dan Beban
selama periode tertentu.

46

1-5

Income Statement

Net income is carried to the


statement of owners equity
47

1-5

Laporan Ekuitas Pemilik


(statement of owners equity)
yaitu Ringkasan perubahan
dalam ekuitas pemilik selama
periode tertentu.

48

Statement of Owners Equity

1-5

From the income statement

To the balance sheet

49

1-5

Laporan Posisi Keuangan


(Statement of Financial
Position) adalah daftar
asset, kewajiban dan
ekuitas pemilik dalam
waktu tertentu
50

1-5

Balance Sheet

This amount is compared to the


net cash flow on the statement of
cash flows

From the statement


of owners equity
51

1-5

Laporan Arus kas


(statement of cash flows)
adalah ringkasan dari
penerimaan dan
pengeluaran kas untuk
periode tertentu
52

Statement of Cash Flows

This amount should match


Cash on the balance sheet.

1-5

53

Income Statement

1-5

The income statement reports the


revenues and expenses for a period of
time based on the matching concept.
This concept is applied by matching the
expenses with the revenue generated
during a period by those expenses.
54

1-5

Apabila Pendapatan lebih


besar dari beban maka
dinamakan Laba. Dan Jika
Beban lebih besar dari
pendapatan dinamakan Rugi
55

1-5
Example Exercise 1-4
The assets and liabilities of Cimande Travel Service at April 30,
2008, the end of the current year, and its revenue and expenses
for the year are listed below. The capital of the owner, Adam
Kuncoro, was Rp80,000,000 at May 1, 2007, the beginning of the
current year.
Accounts payable
Accounts receivable
Cash
Fees earned
Land

Rp 12,200,000
31,350,000
53,050,000
263,200,000
80,000,000

Miscellaneous expense
Office expense
Supplies
Wages expense

Rp 12,950,000
63,000,000
3,350,000
131,700,000

Prepare an income statement for the current year ended April


30, 2008.
56
71

1-5
Follow My Example 1-4
CIMANDE TRAVEL SERVICE
INCOME STATEMENT
For the Year Ended April 30, 2008

Fees earned
Expenses:
Wages expense
Office expense
Miscellaneous expense
Total expenses
Net income

Rp263,200,000
Rp131,700,000
63,000,000
12,950,000

For practice: PE 1-4A, PE 1-4B

207,650,000
Rp 55,550,000

57
72

Statement of Owners Equity

1-5

The statement of owners


equity reports the changes in
the owners equity for a period
of time. It is prepared after the
income statement.
58

1-5
Example Exercise 1-5

Using the data for Cimande Travel Service shown


in Example Exercise 1-4, prepare a statement of
owners equity for the current year ended April 30,
2008. Adam Kuncoro invested an additional
Rp50,000,000 in the business during the year and
withdrew cash of Rp30,000,000 for personal use.

74
59

1-5
Follow My Example 1-5
CIMANDE TRAVEL SERVICE
STATEMENT OF OWNERS EQUITY
For the Year Ended April 30, 2008
Adam Kuncoro, capital, May 1, 2007
Additional investment by owner during year
Net income for the year
Less withdrawals
Increase in owners equity
Adam Kuncoro, capital, April 30, 2008

For Practice: PE 1-5A, PE 1-5B

Rp 80,000,000
Rp 50,000,000
55,550,000
Rp 105,550,000
30,000,000
75,550,000
Rp 155,550,000

60
75

Balance Sheet

1-5

The balance sheet reports


the amounts of a firms
assets, liabilities, and
owners equity at the end
of a specific period.

61

1-5

The account form of balance


sheet lists the assets on the left
and the liabilities and owners
equity on the rightsimilar to
design of an account.
62

1-5

The report form of balance


sheet presents the liabilities
and owners equity sections
below the assets section.

63

1-5
Example Exercise 1-6
Using the data for Cimande Travel Service shown in Example
Exercise 1-4 and 1-5, prepare the balance sheet as of April 30, 2008.

Follow My Example 1-6


CIMANDE TRAVEL SERVICE
BALANCE SHEET

Assets
Cash
Accounts receivable
Supplies
Land
Total assets

April 30, 2008

Liabilities

Rp 53,050,000 Accounts payable


31,350,000
3,350,000
Owners Equity
80,000,000 Adam Kuncoro, capital
Rp167,750,000 Total liab. & owners eq.

For Practice: PE 1-6A, PE 1-6B

Rp 12,200,000
155,550,000
Rp 167,750,000

64
79

Statement of Cash Flows

1-5

The statement of cash flows


consists of three sections:
(1) Operating activities
(2) Investing activities
(3) Financing activities

65

1-5

The cash flows from


operating activities section
reports a summary of cash
receipts and cash payments
from operations.

66

1-5

The cash flows from investing


activities section reports the cash
transactions for the acquisition and sale
of relatively permanent assets.

67

1-5

The cash flows from financing


activities section reports the
cash transactions related to cash
investments by the owner,
borrowings, and cash
withdrawals by the owner.
68

1-5

Example Exercise 1-7

A summary of cash flows for Cimande Travel Service for the


year ended April 30, 2008, is shown below.
Cash receipts:
Cash received from customers
Cash received from additional
investment of owner
Cash payments:
Cash paid for expenses
Cash paid for land
Cash paid to owner for personal use

Rp 251,000,000
50,000,000
210,000,000
80,000,000
30,000,000

The cash balance as of May 1, 2007, was Rp72,050,000.


Prepare a statement of cash flows for Cimande
Travel Service for the year ended April 30. 2008.

84
69

1-5

Follow My Example 1-7


CIMANDE TRAVEL SERVICE
STATEMENT OF CASH FLOWS
For the Year Ended April 30, 2008
Cash flows from operating activities:
Cash received from customers
Deduct cash payments for expenses
Net cash flows from operating activities
Cash flows from investing activities:
Cash payments for purchase of land
Cash flows from financing activities:
Cash received from owner as investment
Deduct cash withdrawals by owner
Net cash flows from financing activities
Net decrease in cash during year
Cash as of May 1, 2007
Cash as of April 30, 2008

For Practice: PE 1-7A, PE 1-7B

Rp251,000,000
210,000,000

Rp 41,000,000
(80,000,000)

Rp 50,000,000
30,000,000

20,000,000
Rp (19,000,000)
72,050,000
Rp 53,050,000

70
85

Interrelationships Among Financial Statements

1-5

The income statement and the statement


of owners equity are interrelated.
Net income or net loss
appears on both statements.

71

1-5

The statement of owners equity and


the balance sheet are interrelated.
The owners capital at the end of the
period on the statement of owners
equity also appears on the balance
sheet as owners capital.
72

1-5

The balance sheet and the statement


of cash flows are interrelated.

The cash on the balance sheet also


appears as the end-of-period cash on
the statement of cash flows.
73