Slide

3-1

CHAPTER

THE ACCOUNTING
INFORMATION SYSTEM

Intermediate Accounting
IFRS Edition
Kieso, Weygandt, and Warfield
Slide
3-2

Learning
Learning Objectives
Objectives

Slide
3-3

1.

Memahami terminologi dasar akuntansi.

2.

Menjelaskan aturan double-entry.

3.

Mengidentifikasi langkah-langkah dalam siklus akuntansi.

4.

Rekam transaksi dalam jurnal, posting ke buku besar, dan

menyusun neraca saldo.

5.

Mempersiapkan jurnal penyesuaian.

6.

Mempersiapkan laporan keuangan dari neraca saldo

disesuaikan.

7.

Siapkan jurnal penutup.

The
The Accounting
Accounting Information
Information System
System

Slide
3-4

Accounting
Information System

The Accounting
Cycle

Terminologi dasar
Debet dan kredit
Persamaan akuntansi
Laporan keuangan dan
struktur kepemilikan

Identifikasi dan Rekam

Penjurnalan
Posting
Neraca saldo
Jurnal penyesuaian
Neraca saldo disesuaikan
Menyiapkan laporan
keuangan
penutupan
Neraca saldo steleah
penutupan
Reversing entri/pembalik
ringkasan

Financial
Statements For
Merchandisers
Income statement
Statement of retained
earnings
Statement of financial
position
Closing entries

Accounting
Accounting Information
Information System
System
Accounting Information System (AIS)
Mengumpulkan dan memproses data transaksi.
Menyebarkan informasi kepada pihak yang
berkepentingan.

Slide
3-5

Basic
Basic Terminology
Terminology

Slide
3-6

peristiwa

jurnal

transaksi

Posting

akun

Neraca saldo

akun riil

Jurnal penyesuaian

akun nominal

Laporan keuangan

buku besar

Jurnal penutup

LO 1 Understand basic accounting terminology.

Debits
Debits and
and Credits
Credits
Akun menunjukkan pengaruh transaksi pada aset
tertentu, kewajiban, ekuitas, pendapatan, atau
rekening pengeluaran.
Akuntansi system double-entry (dua sisi efek).
Perekaman dilakukan dengan mendebet setidaknya
satu akun dan mengkredit akun lain.
Debit harus sama KREDIT.

Slide
3-7

LO 2 Explain double-entry rules.

Debits
Debits and
and Credits
Credits
Account

Pengaturan yang menunjukkan

pengaruh transaksi pada akun.
Debit = Left
Credit = Right

Akun dapat
digambarkan
dalam bentuk TAccount.

Slide
3-8

Account Name
Debit / Dr.

Credit / Cr.

LO 2 Explain double-entry rules.

Debits
Debits and
and Credits
Credits
Jika entri Debit lebih besar dari entri Kredit, akun
akan memiliki saldo debet.
Account Name
Debit / Dr.

Transaction #1

$10,000

Transaction #3

8,000

Balance

Slide
3-9

Credit / Cr.

$3,000

Transaction #2

$15,000

LO 2 Explain double-entry rules.

Debits
Debits and
and Credits
Credits
Jika entri kredit yang lebih besar dari entri Debit,
akun akan memiliki saldo kredit.
Account Name
Transaction #1

Balance

Slide
3-10

Debit / Dr.

Credit / Cr.

$10,000

$3,000

Transaction #2

8,000

Transaction #3

$1,000

LO 2 Explain double-entry rules.

Debits
Debits and
and Credits
Credits Summary
Summary
Normal
Normal
Balance
Balance
Debit
Debit

Debit / Dr.

Normal
Normal
Balance
Balance
Credit
Credit

Assets

Credit / Cr.

Normal Balance

Chapter
3-24

Equity

Credit / Cr.

Debit / Dr.

Liabilities

Debit / Dr.

Credit / Cr.

Normal Balance
Normal Balance
Chapter
3-23

Expense
Debit / Dr.

Revenue

Chapter
3-25

Credit / Cr.

Debit / Dr.

Normal Balance

Chapter
3-27

Slide
3-11

Credit / Cr.

Normal Balance

Chapter
3-26

LO 2 Explain double-entry rules.

Debits
Debits and
and Credits
Credits Summary
Summary
Statement of Financial Position
Asset = Liability + Equity

Income Statement
Revenue - Expense =

Debit

Credit

Slide
3-12

LO 2 Explain double-entry rules.

The
The Accounting
Accounting Equation
Equation
Hubungan antara aset, kewajiban dan ekuitas bisnis:
Illustration 3-3

Persamaan harus seimbang setelah setiap transaksi.

Untuk setiap Debit harus ada Kredit.
Slide
3-13

LO 2 Explain double-entry rules.

Double-Entry
Double-Entry System
System Illustration
Illustration
1. Pemilik menginvestasikan $ 40.000 dalam pertukaran
untuk modal saham
Assets

+ 40,000

Slide
3-14

Liabilities

Equity

+ 40,000

LO 2 Explain double-entry rules.

Double-Entry
Double-Entry System
System Illustration
Illustration
2. Mengucurkan uang tunai $ 600 untuk gaji sekretaris.

Assets

- 600

Liabilities

Equity

- 600
(expense)

Slide
3-15

LO 2 Explain double-entry rules.

Double-Entry
Double-Entry System
System Illustration
Illustration
3. Pembelian peralatan kantor dengan harga $ 5.200,
memberikan surat promes 10 persen di bursa.
Assets

+ 5,200

Slide
3-16

Liabilities

Equity

+ 5,200

LO 2 Explain double-entry rules.

Double-Entry
Double-Entry System
System Illustration
Illustration
4. Menerima uang tunai $ 4.000 untuk jasa yang
diberikan.
Assets

+ 4,000

Liabilities

Equity

+ 4,000
(revenue)

Slide
3-17

LO 2 Explain double-entry rules.

Double-Entry
Double-Entry System
System Illustration
Illustration
5. Melunasi kewajiban jangka pendek sebesar $ 7.000.

Assets

- 7,000

Slide
3-18

Liabilities

Equity

- 7,000

LO 2 Explain double-entry rules.

Double-Entry
Double-Entry System
System Illustration
Illustration
6. Mengumumkan pembagian dividen tunai sebesar $
5.000.
Assets

Liabilities

+ 5,000

Slide
3-19

Equity

- 5,000

LO 2 Explain double-entry rules.

Double-Entry
Double-Entry System
System Illustration
Illustration
7. Mengkonversi kewajiban jangka panjang sebesar $
80.000 menjadi saham biasa .
Assets

Liabilities

- 80,000

Slide
3-20

Equity

+ 80,000

LO 2 Explain double-entry rules.

Double-Entry
Double-Entry System
System Illustration
Illustration
8. Membayar uang tunai sebesar $ 16.000 untuk
sebuah van pengiriman.
Assets

Liabilities

Equity

- 16,000
+ 16,000
Note
Notethat
thatthe
theaccounting
accountingequation
equationequality
equalityisis
maintained
maintainedafter
afterrecording
recordingeach
eachtransaction.
transaction.
Slide
3-21

LO 2 Explain double-entry rules.

Financial
Financial Statements
Statements and
and Ownership
Ownership Structure
Structure
Struktur kepemilikan menentukan jenis-jenis akun yang
merupakan bagian dari ekuitas.
Proprietorship
Proprietorship or
or
Partnership
Partnership
Capital

account
Drawing account

Corporation
Corporation
Share

capital

Share

premium

Dividends
Retained

Slide
3-22

Earnings

LO 2 Explain double-entry rules.

Financial
Financial Statements
Statements and
and Ownership
Ownership Structure
Structure
Statement of Financial Position

Illustration 3-4

Equity
Share Capital
(Investment
(Investment by
by shareholders)
shareholders)

Retained Earnings
(Net
(Net income
income retained
retained in
in business)
business)

Net income or Net loss

Dividends

(Revenues
(Revenues less
less expenses)
expenses)

Income Statement

Retained Earnings Statement

Slide
3-23

LO 2 Explain double-entry rules.

The
The Accounting
Accounting Cycle
Cycle
Illustration 3-6

Transactions
9. Reversing entries
(Pembalik)

1. Journalization

8. Post-closing trail balance

2. Posting

7. Closing entries

3. Trial balance

6. Financial Statements

Work
Sheet

4. Adjustments

5. Adjusted trial balance

Slide
3-24

LO 3 Identify steps in the accounting cycle.

1.
1. Journalizing
Journalizing
General Journal a chronological record of transactions.
Journal Entries are recorded in the journal.
September 1: Pemegang Saham menginvestasikan uang tunai
$ 15.000 dalam pertukaran untuk saham biasa.
Illustration 3-7

Slide
3-25

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
Posting - Proses mentransfer sejumlah dari jurnal ke buku
besar.
Illustration 3-7

Illustration 3-8

Slide
3-26

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
Posting Mentransfer jumlah dari jurnal ke buku besar.
Illustration 3-8

Slide
3-27

LO 4

2.
2. Posting
Posting

Tujuan analisis transaksi adalah

1.

untuk mengidentifikasi jenis rekening yang terlibat, dan

2.

untuk menentukan apakah debit atau kredit.

Perlu diingat bahwa setiap jurnal mempengaruhi satu atau lebih dari
item berikut: aset, kewajiban, ekuitas, pendapatan, atau beban.

Slide
3-28

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
1. October 1: Pemegang Saham menginvestasikan uang tunai
$ 100.000 dalam sebuah usaha periklanan dikenal sebagai
Advertising Agency Inc Pioneer
Illustration 3-9

Oct. 1

Cash

100,000

Share capital - ordinary

Cash
Debit
100,000

Slide
3-29

Credit

100,000

Share Capital - Ordinary

Debit
Credit
100,000

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
2. October 1: Pioneer Advertising melakukan pembelian
peralatan kantor seharga $ 50,000 dengan menandatangani
wesel bayar selama 3 bulan, 12%, catatan $50.000
Illustration 3-10
dibayarkan.
Oct. 1
Office equipment
50,000
Notes payable
Office Equipment
Debit
Credit
50,000

Slide
3-30

50,000
Notes Payable
Debit
Credit
50,000

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
3. October 2: Pioneer Advertising menerima uang muka tunai
$ 12.000 dari KC, klien, untuk layanan periklanan yang
diharapkan akan selesai pada 31 Desember.
Illustration 3-11

Oct. 2

Cash

12,000

Unearned service revenue

Cash
Debit
100,000
12,000

Slide
3-31

Credit

12,000

Unearned Service Revenue

Debit
Credit
12,000

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
4. October 3: Pioneer Advertising membayar sewa kantor $
9.000, secara tunai, untuk Oktober.
Illustration 3-12

Oct. 3

Rent expense

9,000

Cash

9,000

Cash
Debit
100,000
12,000

Slide
3-32

Credit
9,000

Rent Expense
Debit
Credit
9,000

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
5. October 4: Pioneer Advertising membayar $ 6.000 untuk
polis asuransi satu tahun yang akan berakhir tahun depan
pada tanggal 30 September.
Oct. 4

Prepaid insurance

6,000

Cash

6,000

Cash
Debit
100,000
12,000

Slide
3-33

Illustration 3-13

Credit
9,000
6,000

Prepaid Insurance
Debit
Credit
6,000

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
6. October 5: Pioneer Advertising melakukan pembelian,
seharga $25.000 secara kredit, 3-bulan materi iklan dari
Pasokan Aero.
Illustration 3-14

Oct. 5

Advertising supplies
Accounts payable
Advertising Supplies
Debit
Credit
25,000

Slide
3-34

25,000
25,000
Accounts Payable
Debit
Credit
25,000

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
7. October 9: Pioneer Advertising menandatangani kontrak
dengan sebuah koran lokal untuk menyisipkan iklan
(brosur) yang akan didistribusikan mulai hari Minggu
terakhir di bulan November. Pioneer akan mulai bekerja
pada isi selebaran pada bulan November. Pembayaran
sebesar $ 7.000 karena setelah pengiriman koran Minggu
Illustration 3-15
yang berisi selebaran.

Slide
3-35

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
8. October 20: Dewan direksi Pioneer Advertising
menyatakan dan membayar dividen tunai $ 5.000 untuk
pemegang saham.
Oct. 20

Dividends

5,000

Cash

5,000

Cash
Debit
100,000
12,000

Slide
3-36

Illustration 3-16

Credit
9,000
6,000
5,000

Dividends
Debit
Credit
5,000

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
9. October 26: Karyawan dibayar setiap empat minggu. total
gaji adalah $ 2.000 per hari. Periode pembayaran berakhir
pada Jumat, 26 Oktober dengan gaji sebesar $ 40.000
yang dibayar.
Illustration 3-17
Oct. 26
Salaries expense
40,000
Cash

40,000

Cash
Debit
100,000
12,000

Slide
3-37

Credit
9,000
6,000
5,000
40,000

Salaries Expense
Debit
Credit
40,000

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

2.
2. Posting
Posting
10. October 31: Pioneer Advertising menerima $ 28.000 pada
kas dan tagihan Perusahaan Copa $ 72.000 untuk jasa
periklanan sebesar $ 100.000 diberikan pada bulan Okt
Illustration 3-18

Oct. 31

Cash
Accounts receivable
Service revenue
Cash

Debit
100,000
12,000
28,000

Slide
3-38

80,000

Credit
9,000
6,000
5,000
40,000

Accounts Receivable
Debit
Credit
72,000

28,000
72,000
100,000
Service Revenue
Debit
Credit
100,000

3.
3. Trial
Trial Balance
Balance
Illustration 3-19

Trial Balance
Sebuah daftar dari
setiap account dan
keseimbangannya,
digunakan untuk
membuktikan
kesetaraan saldo
debit dan kredit.

Slide
3-39

LO 4 Record transactions in journals, post to

ledger accounts, and prepare a trial balance.

4.
4. Adjusting
Adjusting Entries
Entries
Memungkinkan untuk:
Laporan posisi keuangan: aset yang tepat, kewajiban,

dan ekuitas pada tanggal laporan.

Laporan laba rugi : pendapatan yang tepat dan

pengeluaran untuk periode.

Slide
3-40

Pendapatan dicatat pada periode di mana mereka

diterima.

Beban diakui pada periode terjadinya.

LO 5 Explain the reasons for preparing adjusting entries.

Types
Types of
of Adjusting
Adjusting Entries
Entries
Illustration 3-20

Slide
3-41

Deferrals/Penangguhan

Accruals/msh hrs dibayar

1. Prepaid Expenses.
Expenses paid in cash and
recorded as assets before
they are used or consumed.

3. Accrued Revenues.
Revenues earned but not
yet received in cash or
recorded.

2. Unearned Revenues.
Revenues received in cash
and recorded as liabilities
before they are earned.

4. Accrued Expenses.
Expenses incurred but not
yet paid in cash or recorded.

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Deferrals
Deferrals
Penangguhan
yang baik

prepaid
expenses
or

unearned
revenues.

Slide
3-42

Illustration 3-21

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Pembayaran tunai yang dicatat sebagai aset karena
layanan atau manfaat akan diterima di masa depan.
Cash Payment

BEFORE

Expense Recorded

Prepayments often occur in regard to:

insurance
supplies
advertising

Slide
3-43

rent
purchasing buildings and
equipment

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Supplies. Pioneer membeli persediaan iklan biaya $25.000
pada 5 Oktober. Buatlah jurnal untuk mencatat pembelian
persediaan.
Oct. 5

Advertising supplies

25,000

Cash
Advertising Supplies
Debit
Credit
25,000

Slide
3-44

25,000
Cash
Debit

Credit
25,000

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Supplies. Sejumlah persediaan pada penutupan bisnis pada
tanggal 31 Oktober mengungkapkan bahwa $ 10.000 dari
pasokan iklan masih di tangan.
Oct. 31

Advertising supplies expense

15,000

Advertising supplies
Advertising Supplies
Debit
Credit
25,000

15,000

15,000
Advertising Supplies
Expense
Debit
Credit
15,000

10,000
Slide
3-45

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Statement
Presentation:

Illustration 3-35

Biaya iklan
mengidentifikasi
bahwa bagian dari
biaya aset yang
akan memberikan
manfaat ekonomis
masa depan.

Slide
3-46

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Statement
Presentation:

Illustration 3-34

Biaya iklan
mengidentifikasi
bahwa bagian dari
biaya aset yang
berakhir pada
bulan Oktober.

Slide
3-47

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Insurance. Pada 4 Okt, dibayar $ 6.000 untuk polis asuransi
satu tahun kebakaran, mulai 1 Oktober. Tampilkan jurnal untuk
mencatat pembelian asuransi.
Oct. 4

Prepaid insurance

6,000

Cash
Prepaid Insurance
Debit
Credit
6,000

Slide
3-48

6,000
Cash
Debit

Credit
6,000

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Insurance. Sebuah analisis kebijakan mengungkapkan bahwa
$ 500 ($ 6.000 / 12) asuransi berakhir setiap bulan. Dengan
demikian, Pioneer membuat jurnal penyesuaian berikut.
Oct. 31

Insurance expense

500

Prepaid insurance
Prepaid Insurance
Debit
Credit
6,000

500

500
Insurance Expense
Debit
Credit
500

5,500
Slide
3-49

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Statement
Presentation:

Illustration 3-35

Asuransi Dibayar
di Muka
mengidentifikasi
bahwa bagian dari
biaya aset yang
akan memberikan
manfaat ekonomis
masa depan.
Slide
3-50

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Statement
Presentation:

Illustration 3-34

Beban asuransi
mengidentifikasi
bahwa bagian dari
biaya aset yang
berakhir pada
bulan Oktober.

Slide
3-51

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Depreciation. Pioneer Advertising memperkirakan penyusutan
peralatan kantor untuk menjadi $ 400 per bulan. Oleh karena
itu, Pioneer mengakui penyusutan untuk Oktober oleh jurnal
penyesuaian berikut.
Oct. 31

Depreciation expense

400

Accumulated depreciation
Depreciation Expense
Debit
Credit
400

Slide
3-52

400

Accumulated Depreciation
Debit
Credit
400

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Statement
Presentation:

Illustration 3-35

Akumulasi
Depresiasi-adalah
akun kontra aset.

Slide
3-53

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Prepaid
Prepaid Expenses
Expenses
Statement
Presentation:

Illustration 3-34

Beban penyusutan
mengidentifikasi
bahwa bagian dari
biaya aset yang
berakhir pada
bulan Oktober.

Slide
3-54

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Unearned
Unearned Revenues
Revenues
Penerimaan kas yang dicatat sebagai hutang karena
pendapatan belum diperoleh.
Cash Receipt

BEFORE

Revenue Recorded

Pendapatan diterima dimuka sering terjadi dalam hal:

sewa
tiket pesawat
Sekolah/kuliah

Slide
3-55

Langganan majalah
simpanan

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Unearned
Unearned Revenues
Revenues
Unearned Revenue. Pioneer Advertising menerima $ 12.000
pada 2 Oktober dari KC untuk layanan iklan diharapkan akan
selesai pada 31 Desember. Tampilkan ayat jurnal untuk
mencatat penerimaan pada 2 Okt.
Oct. 2

Cash

12,000

Unearned service revenue

Cash
Debit
12,000

Slide
3-56

Credit

12,000

Unearned Service Revenue

Debit
Credit
12,000

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Unearned
Unearned Revenues
Revenues
Unearned Revenues. Analisis mengungkapkan bahwa Pioneer
memperoleh $ 4.000 dari layanan iklan pada bulan Oktober.
Dengan demikian, Pioneer membuat jurnal penyesuaian berikut.
Oct. 31

Unearned service revenue

4,000

Service revenue
Service Revenue
Debit
Credit
100,000
4,000

4,000
Unearned Service Revenue
Debit
Credit
4,000

12,000
8,000

Slide
3-57

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Unearned
Unearned Revenues
Revenues
Statement
Presentation:

Illustration 3-35

Pendapatan jasa
diterima dimuka
mengidentifikasi
bahwa bagian dari
kewajiban yang
belum diperoleh.

Slide
3-58

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Unearned
Unearned Revenues
Revenues
Statement
Presentation:

Illustration 3-34

Pendapatan jasa
merupakan yang
sebagian kewajiban
yang diperoleh pada
bulan Oktober.

Slide
3-59

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Accruals
Accruals
Akrual yang
baik

accrued
revenues or

accrued
expenses.

Slide
3-60

Illustration 3-27

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Revenues
Revenues
Pendapatan yang diperoleh tetapi belum diterima secara
tunai atau direkam/dicatat

Adjusting entry results in:

Revenue Recorded

BEFORE

Cash Receipt

Pendapatan yang masih harus dibayar sering terjadi dlm hal:

sewa
bunga
jasa yang dilakukan
Slide
3-61

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Revenues
Revenues
Accrued Revenues Pada bulan Oktober Pioneer memperoleh
$ 2.000 untuk jasa periklanan yang tidak tagihan kepada
klien sebelum 31 Oktober. Dengan demikian, Pioneer
membuat jurnal penyesuaian berikut.
Oct. 31
Accounts receivable
2,000
Service revenue
Accounts Receivable
Debit
Credit

Slide
3-62

2,000
Service Revenue
Debit
Credit

72,000
2,000

100,000
4,000
2,000

74,000

106,000

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Revenues
Revenues

Illustration 3-34

Statement
Presentation
Slide
3-63

Illustration 3-35

LO 5

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Expenses
Expenses
Biaya yang dikeluarkan tetapi belum dibayar secara tunai
atau direkam.

Adjusting entry results in:

Expense Recorded

BEFORE

Cash Payment

Biaya masih harus dibayar sering terjadi dalam hal:

sewa
bunga

Slide
3-64

gaji
pajak

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Expenses
Expenses
Accrued Interest. Pioneer menandatangani, 12%, wesel bayar
3 bulan sebesar $ 50.000 pada tanggal 1 Oktober. Catatan
tersebut membutuhkan bunga pada tingkat tahunan sebesar 12
persen. Tiga faktor menentukan jumlah akumulasi bunga:

Slide
3-65

Illustration 3-29

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Expenses
Expenses
Accrued Interest. Pioneer menandatangani wesel bayar 3
bulan, 12% sebesar $ 50.000 pada tanggal 1 Oktober. Siapkan
jurnal penyesuaian pada tanggal 31 Oktober untuk mencatat
akrual bunga.
Oct. 31

Interest expense

500

Interest payable
Interest Expense
Debit
Credit
500

Slide
3-66

500
Interest Payable
Debit
Credit
500

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Expenses
Expenses

Illustration 3-34

Statement
Presentation
Slide
3-67

Illustration 3-35

LO 5

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Expenses
Expenses

Accrued Salaries. Pada tanggal 31 Oktober gaji untuk hari ini

merupakan beban yang masih harus dibayar dan kewajiban
terkait dengan Pioneer. Para karyawan menerima gaji sebesar
$10.000 untuk seminggu kerja lima hari, atau $ 2.000 per hari.
Slide
3-68

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Expenses
Expenses
Accrued Salaries. Karyawan menerima gaji sebesar $10.000

untuk seminggu kerja lima hari, atau $ 2.000 per hari.

Siapkan jurnal penyesuaian pada tanggal 31 Oktober untuk
merekam akrual untuk gaji.
Oct. 31

Salaries expense
Salaries payable
Salaries Expense
Debit
Credit
40,000
6,000

6,000
6,000
Salaries Payable
Debit
Credit
6,000

46,000
Slide
3-69

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Expenses
Expenses

Illustration 3-34

Statement
Presentation
Slide
3-70

Illustration 3-35

LO 5

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Expenses
Expenses
Accrued Salaries. Pada tanggal 23 November, Pioneer akan
membayar gaji sebesar $ 40.000. Siapkan entri untuk mencatat
pembayaran gaji pada 23 November.
Nov. 23

Salaries payable

6,000

Salaries expense

34,000

Cash

40,000

Salaries Expense
Debit
Credit
34,000

Slide
3-71

Salaries Payable
Debit
Credit
6,000

6,000

LO 5 Explain the reasons for preparing adjusting entries.

Adjusting
Adjusting Entries
Entries for
for Accrued
Accrued Expenses
Expenses
Bad Debts. Asumsikan Pioneer cukup memperkirakan beban
utang yang buruk untuk bulan sebesar $ 1.600. Jurnal
penyesuaian untuk piutang tak tertagih sebagai berikut.

Illustration 3-32

Slide
3-72

LO 5 Explain the reasons for preparing adjusting entries.

5.
5. Adjusted
Adjusted Trial
Trial Balance
Balance
Menunjukkan
keseimbangan dari
semua account,
setelah
disesuaikan, pada
akhir periode
akuntansi.

Slide
3-73

LO 5

Illustration 3-33

6.
6. Preparing
Preparing Financial
Financial Statements
Statements
Laporan
LaporanKeuangan
Keuangandisajikan
disajikan langsung
langsungdari
dariNeraca
Neraca
Saldo
SaldoDisesuaikan.
Disesuaikan.

Income
Statement

Slide
3-74

Retained
Earnings
Statement

Statement
of Financial
Position

LO 6 Prepare financial statement from the adjusted trial balance.

6.
6. Preparing
Preparing Financial
Financial Statements
Statements
Illustration 3-34

Slide
3-75

LO 6

6.
6. Preparing
Preparing Financial
Financial Statements
Statements
Illustration 3-35

Slide
3-76

LO 6

7.
7. Closing
Closing Entries
Entries
Untuk mengurangi keseimbangan laporan laba rugi
(pendapatan dan beban) ke account nol.
Untuk mentransfer laba rugi bersih
Laporan posisi keuangan (aset, kewajiban, dan
ekuitas) rekening tidak ditutup.
Dividen ditutup langsung ke akun Saldo Laba.

Slide
3-77

LO 7 Prepare closing entries.

7.
7. Closing
Closing Entries
Entries
Illustration 3-36

Slide
3-78

LO 7

7.
7. Closing
Closing
Entries
Entries

Slide
3-79

LO 7

Illustration 3-37

8.
8. Post-Closing
Post-Closing Trial
Trial Balance
Balance
Illustration 3-38

Slide
3-80

LO 7 Prepare closing entries.

9.
9. Reversing
Reversing Entries
Entries
Setelah penyusunan laporan keuangan dan
menutup buku, perusahaan dapat
membalikkan beberapa jurnal penyesuaian
sebelum merekam transaksi reguler pada
periode berikutnya.

Slide
3-81

LO 7 Prepare closing entries.

Accounting
Accounting Cycle
Cycle Summarized
Summarized
1.

Masukkan transaksi periode dalam jurnal yang sesuai.

2.

Posting dari jurnal ke buku besar (atau buku besar).

3.

Neraca saldo disesuaikan (neraca percobaan).

4.

Siapkan jurnal penyesuaian jurnal dan posting ke buku besar

5.

Neraca saldo setelah disesuaikan (neraca saldo disesuaikan).

6.

Siapkan laporan keuangan dari neraca saldo kedua.

7.

Siapkan jurnal penutup dan posting ke buku besar

8.

Neraca saldo setelah penutupan (post-closing neraca percobaan).

9.

Siapkan ayat jurnal pembalik (opsional) dan posting ke buku

besar

Slide
3-82

LO 7 Prepare closing entries.

Financial
Financial Statements
Statements for
for aa Merchandising
Merchandising Company
Company
Illustration 3-39

Slide
3-83

LO 7

Financial
Financial Statements
Statements of
of aa Merchandising
Merchandising Company
Company
Illustration 3-40

Slide
3-84

LO 7 Prepare closing entries.

Financial
Financial Statements
Statements of
of aa Merchandising
Merchandising Company
Company
Illustration 3-41

Slide
3-85

LO 7

Slide
3-86

Pengendalian intern adalah suatu sistem pengawasan dan

keseimbangan yang dirancang untuk mencegah dan mendeteksi
kecurangan dan kesalahan. Kedua tindakan ini diperlukan dalam SOX.

Perusahaan menemukan bahwa review pengendalian internal

merupakan proses yang mahal. Satu studi memperkirakan biaya
untuk perusahaan-perusahaan di AS lebih dari $ 35 miliar, dengan
biaya audit dua kali lipat pada tahun pertama.

Standar kontrol internal yang ditingkatkan hanya berlaku untuk

perusahaan publik yang besar yang terdaftar di bursa AS. Ada
perdebatan terus mengenai apakah emiten asing harus mematuhi.

Sebagian besar perusahaan menggunakan accrual-basis

accounting :
mengakui pendapatan ketika dihasilkan dan
beban pada saat terjadinya,
tanpa memperhatikan waktu penerimaan atau pembayaran
tunai.
Cash-basis accounting :

Mengakui pendapatan hanya ketika mereka menerima

uang tunai, dan

Biaya hanya ketika mereka membayarkan uang tunai.

Laporan berbasis kas tidak sesuai dengan IFRS.

Slide
3-87

LO 8 Differentiate the cash basis of accounting

from the accrual basis of accounting.

Copyright
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Copyright 2011 John Wiley & Sons, Inc. All rights reserved.
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Slide
3-88