SISTEM INFORMASI AKUNTANSI

Sistem Informasi Akuntansi 1

 Topik

1. Sistem Informasi Akuntansi

2. Siklus Akuntansi
3. Laporan Keuangan
4. Rekonsiliasi Basis Akrual dan Kas

Sistem Informasi Akuntansi 2

 Siklus Akuntansi

1. Definisi
2. Persamaan Akuntansi
3. Double entry sistem – Sistem Debit / Kredit
4. Laporan keuangan dan struktur kepemilikan
5. Pengaruh jenis industri terhadap SIA

Sistem Informasi Akuntansi 3

 Sistem Informasi Akuntansi

Mengumpulkan dan memproses data transaksi

Desiminasi informasi kepada pihak yang
membutuhkan.

Informasi yang dihasilkan dapat berbeda

tergantung kebutuhan informasi oleh
penggunaha.
Proses dipengaruhi penggunaan teknologi

Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi 4

Debits and Credits

If Debit entries are greater than Credit entries,

the account will have a debit balance.

Account Name
Debit / Dr. Credit / Cr.

Transaction #1 $10,000 $3,000 Transaction #2

Transaction #3 8,000

Balance $15,000

Sistem Informasi Akuntansi 5

 The Accounting Equation

Relationship among the assets, liabilities and

stockholders’ equity of a business:
Illustration 3-3

The equation must be in balance after every

transaction. For every Debit there must be a Credit.

Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi 6

Financial Statements and Ownership Structure

Ownership structure dictates the types of accounts

that are part of the equity section.

Proprietorship
or Corporation
Partnership

 Capital Account  Common Stock

 Drawing Account  Additional Paid-in
Capital
 Dividends Declared
 Retained Earnings

Sistem Informasi Akuntansi 7

 Financial Statements and Ownership Structure
Illustration 3-4
Balance Sheet
Stockholders’ Equity

Common Stock (Investment Retained Earnings

by stockholders) (Net income retained in business)

Net income or Net loss

Dividends (Revenues less expenses)
Income Statement

Statement of Retained Earnings

Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi 8

Laporan Keuangan - Industri

 Semua industri membutukan sistem

informasi akuntansi
 Sistem akuntansi dan konsep dasar sama.
 Perbedaan pada:
 Penyajian laporan keuangan, misal untuk Bank,
Asuransi
 Nama akun khusus
 Komposisi aset, liabilitas, struktur biaya
 Pentingnya penggunaan teknologi informasi

Sistem Informasi Akuntansi 9

Siklus Akuntansi

1. Analisis transaksi
2. Jurnal transaksi tersebut
3. Posting transaksi ke akun di buku besar
4. Siapkan neraca saldo (tidak disesuaikan)
5. Siapkan ayat jurnal penyesuian yang perlu
6. Siapkan neraca saldo yang disesuaikan
7. Siapkan laporan keuangan
8. Siapkan ayat jurnal penutup untuk tahun
tersebut
9. Siapkan neraca saldo setelah penutup

Sistem Informasi Akuntansi 10

 The Accounting Cycle
Illustration 3-6
Transactions

9. Reversing entries 1. Journalization

8. Post-closing trail balance 2. Posting

7. Closing entries 3. Trial balance

Work
6. Financial Statements Sheet 4. Adjustments

5. Adjusted trial balance

Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi 11

 Types of Adjusting Entries
Prepayments
1. Prepaid Expenses.
Expenses paid in cash and
recorded as assets before
they are used or consumed.
2. Unearned Revenues.
Revenues received in cash
and recorded as liabilities
before they are earned.
Ref: Kieso Weygant ed 13
Illustration 3-20
Accruals
3. Accrued Revenues.
Revenues earned but not
yet received in cash or
recorded.
4. Accrued Expenses.
Expenses incurred but not
yet paid in cash or
recorded.
Sistem Informasi Akuntansi 12
 Financial Statements of a Merchandising Company

Illustration 3-39

Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi 13

 Financial Statements of a Merchandising Company

Illustration 3-40

Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi 14

 Financial Statements of a Merchandising Company

Illustration 3-41

Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi 15

  Internal kontrol adalah sistem cek and balance yang
didesain untuk mecegah dan mendeteksi fraud dan error.
 Kedua hal di atas diharuskan oleh SOX (Sarbane Oxley
Act)
 Biaya untuk merevies internal control review sangat
tinggi.
 Standar internal kontrol hanya diterapkan pada
perusahaan besar dan listed di SEC. Apakah perusahaan
yang listed di US dari negara lain harus taat pada SOX.
Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi 16
Main References
 Intermediate Accounting
Kieso, Weygandt, Walfield, 13th edition, John Wiley

 Standar Akuntansi Keuangan

Dewan Standar Akuntansi Keuangan, IAI, Penerbit Salemba 4

Sistem Informasi Akuntansi 17