AKM

Prepared by
Coby Harmon
University of California, Santa Barbara
Westmont College
3-1
Sistem Informasi BAGIAN 3
Akuntansi
OBJEK PEMBELAJARAN
Setelah mempelajari bagian ini, kamu harus mampu untuk:
1. Menjelaskan dasar sistem 4. Menyiapkan laporan
informasi akuntansi keuangan dari neraca saldo
yang telah disesuaikan dan
2. Merekam dan merangkum
menyiapkan jurnal penutup.
transaksi dasar
5. Menyiapkan laporan
3. Mengidentifikasi dan
kuangan untuk perusahaan
menyiapkan jurnal penyesuaian
dagang
3-2
PRATINJAU DARI BAGIAN 3
Intermediate Accounting
IFRS 3rd Edition
Kieso ● Weygandt ● Warfield
3-3
Sistem Informasi OBJEK PEMBELAJARAN 1
Menjelaskan dasar sistem
Akuntansi informasi akuntansi
Sistem Informasi Akuntansi

 Menumpulkan dan memproses data transaksi
 Menyebarkan informasi keuangan kepada pihak yang
berkepentingan.
 Dari bisnis ke bisnis yang bervariasi secara luas
► Sifat bisnis
► Tipe transaksi
► Ukuran dari bisnis
► Volume tanggal yang akan ditangani
3-4
► Permintaan informasi LO 1
SISTEM INFORMASI AKUNTANSI
Membantu management menjawab pertanyaan seperti:

 Berapa banyak dan hutang jenis apa yang belum di bayar?
 Apakah penjualan kita lebih tinggi periode ini dari
sebelumnya?
 Aset apa yang kita miliki?
 Apakah uang tunai kita berada di arus masuk atau keluar?
 Apakah kita mendapat untung di periode akhir?
 Apakah ada lini produk atau divisi yang gagal ?
 Bisakah kita dengan aman meningkatkan dividen kita
kepada pemegang saham?
3-5  Apakah tingkat pengembalian aset bersih kita meningkat?LO 1
Terminologi Dasar
 Peristiwa  Journal
 Transaksi  Posting
 Akun  Neraca Saldo
 Akun rill  Jurnal Penyesuian
 Akun Nominal  Laporan Keuangan
 Buku Besar  Jurnal Penutup
3-6 LO 1
Debit dan Kredit

 Akun menunjukkan efek transaksi pada aset, liabilitas,
ekuitas, pendapatan, atau akun pengeluaran tertentu.
 Sistem Akuntansi Ganda (efek dua sisi)
 Perekaman dilakukan dengan mendebit setidaknya satu

akun dan mendebit yang lain.
 DEBIT harus sama dengan KREDIT
3-7 LO 1
Debit dan Kredit
 Pengaturan yang menunjukkan

Akun
efek transaksi pada akun
 Debit = “Kiri”
 C
 Kredit = “Kanan”
Akuntansi di Account Name

gambarkan dalam Debit / Dr. Credit / Cr.
format akun T
3-8 LO 1
Debit dan Kredit
Jika jumlah entri Debit lebih besar dari jumlah entri

Kredit, akun akan memiliki saldo debit.
Account Name
Debit / Dr. Credit / Cr.
Transaksi #1 $10,000 $3,000 Transaksi #2

Transaksi #3 8,000
Balance $15,000
3-9 LO 1
Debit dan Kredit
Jika jumlah entri Debit kurang dari jumlah entri Kredit, akun
akan memiliki saldo kredit.
Account Name
Transaksi#1 $10,000 $3,000 Transaksi #2

8,000 Transaksi #3
Balance $1,000
3-10 LO 1
IKHTISAR DEBIT DAN KREDIT
Liabilities
Saldo Saldo
Normal Normal
Debit Kredit Normal Balance
Chapter
3-24
Assets Equity
Debit / Dr. Credit / Cr. Debit / Dr. Credit / Cr.
Normal Balance Normal Balance
Chapter Chapter
3-23
Expense
3-25
Revenue
Normal Balance
Normal Balance
Chapter
Chapter 3-26
3-27
3-11 LO 1
Ikhtisar Debit dan Kredit
Laporan Posisi Keuangab
Laporan Laba Rugi
Aset = Liabilts + Ekuitas Pendapata - Beban

n
Debit
Credit
3-12 LO 1
Persamaan Akuntansi
Hubungan antara aset, kewajiban, dan ekuitas bisnis:

ILLUSTRATION 3.3
Expanded Equation and
Debit/Credit Rules and Effects
Persamaan harus seimbang setelah setiap transaksi. Untuk

setiap Debit harus ada Kredit.
3-13 LO 1
Sistem Pembukuan Ganda
1. Pemilik menginvestasikan $ 40.000 untuk ditukar

dengan saham biasa.
Aset = Liabilitas + Ekuitas
+ 40,000 + 40,000
3-14 LO 1
2. Mengucurkan uang tunai $ 600 untuk upah

kesekretariatan
- 600 - 600
(beban)
3-15 LO 1
3. Beli peralatan kantor dengan harga $ 5.200

memberikan surat promes 6 persen sebagai gantinya
+ 5,200 + 5,200
3-16 LO 1
4. Menerima uang tunai $ 4.000 untuk layanan yang

dilakukan.
+ 4,000 + 4,000
(revenue)
3-17 LO 1
5. Membayar kewajiban jangka pendek $ 7.000.
- 7,000 - 7,000
3-18 LO 1
6. Menyatakan dividen tunai sebesar $ 5.000.
+ 5,000 - 5,000
3-19 LO 1
7. Konversi kewajiban tidak lancar sebesar $ 80.000

menjadi saham biasa.
- 80,000 + 80,000
3-20 LO 1
8. Membayar tunai $ 16.000 untuk van pengiriman.
Aset = Liabilitas + Equit
- 16,000
+ 16,000
Perhatikan bahwa persamaan akuntansi

dipertahankan setelah mencatat setiap transaksi
3-21 LO 1
Laporan Keuangan dan Struktur Kepemilikan
Struktur kepemilikan menentukan jenis akun yang merupakan

bagian dari ekuitas.
Kepemilikan atau
Perusahaan
Kemitraan
 Modal Pemilik  Pembagian Modal

 Gambar Pemilik  Pembagian Premi
 Dividend
 Pendapatan yang
disimpan
3-22 LO 1
ILUSTRASI 3.4
Laporan Laba Rugi dan
Hubungan Ekuitas
Laporan
Keuangan dan
Struktur
Kepemilikan
Investasi oleh pemegang saham

Penghasilan bersih
dipertahankan dalam bisnis
3-23 LO 1
Laporan Keuangan dan Struktur Kepemilikan
ILLUSTRATION 3.5
Effects of Transactions on Equity Accounts
3-24 LO 1
SIKLUS AKUNTANSI
ILLUSTRATION 3.6
Transaksi
Jurnal Pembalik Journalisasi
Posting-Neraca Saldo
Posting
Penutupan
Penutupan Neraca Saldo
Kertas
Laporan Persiapan Kerja
Penyesuaian
Neraca Saldo Setelah

Disesuaikan
3-25 LO 1
Siklus Akuntansi
Mengidentifikasi dan Mencatat Transaksi dan

Acara Lain
Suatu item harus diakui dalam laporan keuangan jika
pengakuan tersebut memberikan laporan keuangan
kepada pengguna
(a) informasi yang relevan tentang aset atau kewajiban

dan tentang segala pendapatan, pengeluaran, atau
perubahan dalam ekuitas dan
(b) representasi dari aset atau kewajiban dan dari setiap

pendapatan, pengeluaran, atau perubahan ekuitas.
3-26 LO 1
Catat dan Ringkaskan LEARNING OBJECTIVE 2
Record and summarize basic
Dasar Transaksi transactions.
Menjurnal
Mencatat transaksi dan peristiwa yang memengaruhi akun aset,
liabilitas, ekuitas, pendapatan, dan pengeluaran tertentu.
1 September: Pemegang Saham menginvestasikan ₺15.000

uang tunai di perusahaan sebagai imbalan saham biasa.
ILLUSTRATION 3.7
3-27 Teknik Menjurnal LO 2
Posting
Posting : Posting - Proses mentransfer jumlah dari jurnal
ke akun buku besar.
ILLUSTRATION 3.7
ILLUSTRATION 3.8
3-28 Posting ke jurnal LO 2
ILLUSTRATION 3.8
Posting ke jurnal
3-29 LO 2
Bagan Akun
Bagan akun mencantumkan akun dan nomor akun yang

mengidentifikasi lokasi mereka di dalam buku besar.
Sistem penomoran yang mengidentifikasi akun biasanya

dimulai dengan laporan posisi keuangan dan diikuti dengan
akun laporan laba rugi.
3-30 LO 2
Bagan Akuntansi ILLUSTRATION 3.9
Chart of Accounts for
Yazici Advertising A.Ş.
Chart of accounts lists the accounts and the account

numbers that identify their location in the ledger.
The numbering system that identifies the accounts

usually starts with the statement of financial position
accounts and follows with the income statement accounts.
3-31 LO 2
Ilustrasi Perekaman Proses
ILUSTRASI 3.10 hingga 3.19 menunjukkan langkah-

langkah dasar dalam proses perekaman,
menggunakan transaksi Oktober dari Yazici
Advertising A.Ş. Periode akuntansi Yazici adalah satu
bulan.
Analisis dasar dan analisis kredit-debet mendahului

penjurnalan dan pengeposan setiap transaksi.
Untuk kesederhanaan, kami menggunakan formulir T-

akun dalam ilustrasi alih-alih bentuk akun standar.
3-32 LO 2
ILLUSTRATION 3.10
3-33 LO 2
ILLUSTRATION 3.11
3-34 LO 2
ILLUSTRATION 3.12
3-35 LO 2
ILLUSTRATION 3.13
3-36 LO 2
ILLUSTRATION 3.14
3-37 LO 2
ILLUSTRATION 3.15
3-38 LO 2
ILLUSTRATION 3.17
3-39 LO 2
ILLUSTRATION 3.18
3-40 LO 2
ILLUSTRATION 3.19
3-41 LO 2
Neraca Saldo
A Neraca Saldo
 Daftar setiap akun dan saldo dalam urutan di mana
mereka muncul dalam buku besar.
 Saldo debit tercantum di kolom kiri dan saldo kredit di

kolom kanan.
 Digunakan untuk membuktikan kesetaraan matematis

dari saldo debit dan kredit.
 Mengungkap kesalahan dalam penjurnalan dan posting.
3-42 LO 2
ILLUSTRATION 3.20
Trial Balance (Unadjusted)
3-43 LO 2
Identifikasi dan Siapkan LEARNING OBJECTIVE 3
Identify and prepare adjusting
Jurnal Penyesuaian entries.
Memungkinkan untuk:
 Laporkan pada laporan posisi keuangan aset,
kewajiban, dan ekuitas yang sesuai pada tanggal
laporan.
 Laporkan laporan laba rugi pendapatan dan
pengeluaran yang sesuai untuk periode tersebut.
 Jurnal penyesuaian diperlukan setiap kali sebuah
perusahaan, menyiapkan laporan keuangan.
 Perusahaan memberi tanggal pada entri pada tanggal
laporan posisi keuangan..
3-44 LO 3
Identifikasi dan Menyiapkan Jurnal
Penyesuaian
Tipe Jurnal Penyesuaian
Deferral Akrual
1. Biaya Dibayar Dimuka. Biaya 3. Pendapatan yang Masih

dibayar tunai sebelum Harus Dibayar. Penghasilan
digunakan atau dikonsumsi untuk layanan dilakukan
tetapi belum diterima secara
tunai atau dicatat.
2. Pendapatan Diterima 4.Biaya yang Masih Harus
Dimuka. Dibayar. Biaya yang
Uang tunai diterima sebelum dikeluarkan tetapi belum
layanan dilakukan. dibayar tunai atau dicatat.
ILLUSTRATION 3.21
Categories of Adjusting Entries
3-45 LO 3
Jurnal Penyesuaian untuk deferal
Deferrals adalah pengeluaran atau pendapatan yang diakui

pada tanggal setelah dari titik ketika uang tunai awalnya
dipertukarkan.
Dua tipe deferal :
 Biaya dibayar dimuka
 Pendapatan diterima dimuka
Jika perusahaan tidak melakukan penyesuaian untuthdeferal ini:
 Aset dan kewajiban yang berlebih
 Biaya dan pendapatan yang dikecilkan

3-46 LO 3
ILLUSTRATION 3.22 Adjusting Entries for Deferrals
3-47 LO 3
Jurnal Penyesuaian untuk Deferal
Biaya dibayar di muka. Aset dibayar dan dicatat sebelum

perusahaan menggunakannya.
Kas Keluar SEBELUM Beban Tercatat
Pembayaran di muka sering terjadi sehubungan dengan:

 Asuransi  Sewa
 Persediaan  Gedung dan Akumulasi
 Periklanan
3-48 LO 3
Persediaan Yazici Advertising membeli persediaan iklan

seharga ₺25.000 pada tanggal 5 Oktober. Mempersiapkan
entri jurnal untuk mencatat pembelian persediaan.
Oct. 5 Persediaan 25,000

Kas 25,000
Persediaan Kas
Debit Credit Debit Credit
25,000 25,000
3-49 LO 3
Persediaan Hitungan inventaris pada penutupan bisnis

pada tanggal 31 Oktober mengungkapkan bahwa ₺10.000
persediaan masih ada.
Oct. 31 Beban Persediaan 15,000
Persediaan 15,000
Persediaan Beban Persediaan

25,000 15,000 15,000
10,000
3-50 LO 3
ILLUSTRATION 3.23
Adjustment for Supplies
3-51 LO 3
Jurnal Penyesuaian
Untuk Deferal
Presentasi
Pernyataan:
Persediaan
mengidentifikasi bahwa
sebagian dari biaya aset
yang akan memberikan
manfaat ekonomi di
masa depan.
ILLUSTRATION 3.37
3-52
Jurnal Penyesuaian Untuk Deferal
Presentasi
Pernyataan:
Biaya persediaan
menunjukkan saldo
₺15.000, yang sama
dengan biaya
persediaan yang
digunakan pada
bulan Oktober
ILLUSTRATION 3.36
3-53 LO 3
Asuransi. Pada 4 Oktober, Yazici Advertising membayar

₺6.000 untuk polis asuransi kebakaran satu tahun, mulai 1
Oktober. Tampilkan entri untuk mencatat pembelian
asuransi.
Oct. 4 Asuransi Diabayar Dimuka 6,000
Kas 6,000
Asuransi Dibayar Dimuka Kas

6,000 6,000
3-54 LO 3
Asuransi. Analisis kebijakan mengungkapkan bahwa ₺500

(₺6.000 ÷ 12) asuransi berakhir setiap bulan. Dengan
demikian, Yazici membuat entri penyesuaian berikut.
Oct. 31 Beban Asuransi 500

Asuransi Dibayar 500
dimuka
Asuransi dibayar dimuka Beban Asuransi

6,000 500 500
5,500
3-55 LO 3
ILLUSTRATION 3.24
Adjustment for Insurance
3-56 LO 3
Adjusting Entries
for Deferrals
Statement
Presentation:
Prepaid Insurance
represents the
unexpired cost for the
remaining 11 months
of coverage.
ILLUSTRATION 3.37
3-57
Adjusting Entries for Deferrals
Statement
Presentation:
Insurance
expense identifies
that portion of the
asset’s cost that
expired in
October.
ILLUSTRATION 3.36
3-58 LO 3
Depreciation. Yazici Advertising estimates depreciation on its

office equipment to be ₺400 per month. Yazici recognizes
depreciation for October by the following adjusting entry.
Oct. 31 Depreciation Expense 400

Accumulated Depreciation 400
Depreciation Expense Accumulated Depreciation

400 400
3-59 LO 3
ILLUSTRATION 3.25 Adjustment for Depreciation
3-60 LO 3
Adjusting Entries
for Deferrals
Statement
Presentation:
Accumulated
Depreciation—is a
contra asset account.
ILLUSTRATION 3.37
3-61
Statement
Presentation:
Depreciation
expense identifies
that portion of the
asset’s cost that
expired in October.
ILLUSTRATION 3.35
3-62 LO 3
Receipt of cash before the services are performed is recorded

as a liability called unearned revenues.
Cash Receipt BEFORE Revenue Recorded
Unearned revenues often occur in regard to:
 Rent  Magazine subscriptions

 Airline tickets  Customer deposits
 Tuition
3-63 LO 3
Unearned Revenue. Yazici Advertising received ₺12,000 on

October 2 from KC for advertising services expected to be
completed by December 31. Show the journal entry to record
the receipt on Oct. 2nd.
Oct. 2 Cash 12,000

Unearned Service Revenue 12,000
Cash Unearned Service Revenue

12,000 12,000
3-64 LO 3
Unearned Revenues. An evaluation of the service Yazici

performed for KC during October, the company determines that
it should recognize ₺4,000 of revenue in October.
Oct. 31 Unearned Service Revenue 4,000

Service Revenue 4,000
Service Revenue Unearned Service Revenue

100,000 4,000 12,000
4,000
104,000 8,000
3-65 LO 3
ILLUSTRATION 3.27
Adjustment for Unearned Service Revenue
3-66 LO 3
Adjusting Entries
for Deferrals
Statement
Presentation:
Unearned service
revenue represents the
remaining advertising
services expected to be
performed in the future.
ILLUSTRATION 3.37
3-67
Statement
Presentation:
Service revenue
shows total revenue
recognized in
October.
ILLUSTRATION 3.36
3-68 LO 3
Adjusting Entries for Accruals
Accruals are made to record

 revenues for services performed and
 expenses incurred in the current accounting period.
Without an accrual adjustment, the
 revenue account (and the related asset account) or the
 expense account (and the related liability account) are

understated.
3-69 LO 3
3-70 ILLUSTRATION 3.28 Adjusting Entries for Accruals LO 3
Revenues recorded for services performed for which cash has

yet to be received at statement date are accrued revenues.
Adjusting entry results in:
Revenue Recorded BEFORE Cash Receipt
Accrued revenues often occur in regard to:

 Rent
 Interest
 Services performed
3-71 LO 3
Accrued Revenues. In October Yazici Advertising performed

services worth ₺2,000 that were not billed to clients on or
before October 31. Yazici makes the following adjusting entry.
Oct. 31 Accounts Receivable 2,000
Accounts Receivable Service Revenue

72,000 100,000
2,000 4,000
2,000
74,000 106,000
3-72 LO 3
ILLUSTRATION 3.29
Accrual Adjustment for Receivable and Revenue Accounts LO 3
3-73
Adjusting Entries
for Accruals
ILLUSTRATION 3.36
ILLUSTRATION 3.37
3-74 LO 3
Expenses incurred but not yet paid in cash or recorded.
Adjusting entry results in:
Expense Recorded BEFORE Cash Payment
Accrued expenses often occur in regard to:
 Rent  Taxes
 Interest  Salaries
3-75 LO 3
Accrued Interest. Yazici Advertising signed a three-month note

payable in the amount of ₺50,000 on October 1. The note
requires interest at an annual rate of 12 percent. Three factors
determine the amount of the interest accumulation:
1 2 3
ILLUSTRATION 3.30
Formula for Computing Interest for One Month
3-76 LO 3
Accrued Interest. Yazici Advertising signed a three-month,

12%, note payable in the amount of ₺50,000 on October 1.
Prepare the adjusting entry on Oct. 31 to record the accrual of
interest.
Oct. 31 Interest Expense 500
Interest Payable 500
Interest Expense Interest Payable

500 500
3-77 LO 3
ILLUSTRATION 3.31
Adjustment for Interest
3-78 LO 3
Adjusting Entries
for Accruals
ILLUSTRATION 3.36
ILLUSTRATION 3.37
3-79 LO 3
Accrued Salaries. At October 31, the salaries and wages for

these days represent an accrued expense and a related liability to
Yazici. The employees receive total salaries of ₺10,000 for a five-
day work week, or ₺2,000 per day.
ILLUSTRATION 3.32
Accrued Salaries and Wages
3-80 LO 3
Accrued Salaries. Employees receive total salaries of ₺10,000

for a five-day work week, or ₺2,000 per day. Prepare the
adjusting entry on Oct. 31 to record accrual for salaries.
Oct. 31 Salaries and Wages Expense 6,000

Salaries and Wages Payable 6,000
Salaries and Wages Expense Salaries and Wages Payable

40,000 6,000
6,000
46,000
3-81 LO 3
ILLUSTRATION 3.33
Adjustment for Salaries and Wages Expense
3-82 LO 3
Adjusting Entries
for Accruals
ILLUSTRATION 3.36
ILLUSTRATION 3.37
3-83 LO 3
Accrued Salaries. On November 23, Yazici Advertising will again

pay total salaries of ₺40,000. Prepare the entry to record the
payment of salaries on November 23.
Nov. 23 Salaries and Wages Payable 6,000

Salaries and Wages Expense 34,000
Cash 40,000
Salaries and Wages Expense Salaries and Wages Payable

34,000 6,000 6,000
3-84 LO 3
Bad Debts. Assume Yazici Advertising reasonably estimates a

bad debt expense for the month of ₺1,600. It makes the
adjusting entry for bad debts as follows.
Oct. 31 Bad Debt Expense 1,600

Allowance for Doubtful Accounts 1,600
ILLUSTRATION 3.34
Adjustment for Bad Debt
Expense
3-85 LO 3
Adjusting Entries
for Accruals
ILLUSTRATION 3.36
ILLUSTRATION 3.37
3-86 LO 3
Adjusted
Trial
Balance
Shows the
balance of all
accounts, after
adjusting entries,
at the end of the
accounting period.
Proves the
equality of the
total debit and
credit balances
ILLUSTRATION 3.35
3-87
Preparing Financial LEARNING OBJECTIVE 4
Prepare financial statements
Statements from the adjusted trial balance
and prepare closing entries.
Financial Statements are prepared directly from the

Adjusted Trial Balance.
Retained Statement
Income
Earnings of Financial
Statement
Statement Position
3-88 LO 4
ILLUSTRATION 3.36 Preparation of the Income
Statement and Retained Earnings Statement from
the Adjusted Trial Balance
3-89
ILLUSTRATION 3.37
Preparation of the Statement of Financial Position from the Adjusted Trial Balance
3-90 LO 4
Closing
Closing Process
 Reduce the balance of nominal (temporary) accounts to zero
in preparation for the next period’s transactions.
 Transfer all revenue and expense account balances (income

statement accounts) to an account called Income Summary.
 Income Summary balance is then transferred Retained

Earnings.
 Statement of financial position (asset, liability, and equity)

accounts are not closed.
 Dividends are closed directly to Retained Earnings.
3-91 LO 4
Closing Journal Entries
Closing Entries
Income Summary 106,000

Salaries & Wages Expense 46,000
Supplies Expense 15,000
Rent Expense 9,000
Insurance Expense 500
Interest Expense 500
Depreciation Expense 400
Bad Debt Expense 1,600

Retained Earnings 33,000
Retained Earnings 5,000

Dividends 5,000
ILLUSTRATION 3.35
3-92 LO 4
ILLUSTRATION 3.39
Posting of Closing Entries
3-93 LO 4
ILLUSTRATION 3.40
3-94 LO 4
The Accounting Cycle Summarized
1. Enter the transactions of the period in appropriate journals.

2. Post from the journals to the ledger (or ledgers).
3. Prepare an unadjusted trial balance (trial balance).
4. Prepare adjusting journal entries and post to the ledger(s).
5. Prepare a trial balance after adjusting (adjusted trial balance).
6. Prepare the financial statements from the adjusted trial balance.
7. Prepare closing journal entries and post to the ledger(s).
8. Prepare a trial balance after closing (post-closing trial balance).
9. Prepare reversing entries (optional) and post to the ledger(s).
3-95 LO 4
Financial Statements for a LEARNING OBJECTIVE 5
Prepare financial
Merchandising Company statements for a
merchandising company.
The income statement for Ciner is shown in Illustration 3.41.
The income statement classifies amounts into such categories

as gross profit on sales, income from operations, income
before income taxes, and net income.
Earnings per share information is required to be shown on the

face of the income statement for a company, although we omit
this item here.
3-96 LO 5
ILLUSTRATION 3.41
Merchandising
Company
3-97 LO 5
Retained Earnings Statement
ILLUSTRATION 3.42
3-98 LO 5
Statement
of Financial
Position
ILLUSTRATION 3.43
3-99
Cash-Basis Accounting Versus Accrual-Basis
APPENDIX 3A
Accounting
LEARNING OBJECTIVE 6
Differentiate the cash basis of accounting from the accrual basis of accounting.
Most companies use accrual-basis accounting. They

 recognize revenue when the performance obligation is satisfied
and
 expenses in the period incurred,
without regard to the time of receipt or payment of cash.
Cash basis
Under the strict cash-basis, companies financial
statements are
 record revenue only when they receive cash, and
not in conformity
 record expenses only when they disperse cash. with IFRS.
3-100 LO 6
APPENDIX 3A
Accounting
Illustration: Eser Contractor signs an agreement to construct a

garage for ₺22,000. In January, Eser begins construction, incurs
costs of ₺18,000 on credit, and by the end of January delivers a
finished garage to the buyer. In February, Eser collects ₺22,000 cash
from the customer. In March, Eser pays the ₺18,000 due the
creditors.
ILLUSTRATION 3A.1
3-101 LO 6
APPENDIX 3A
Accounting
Illustration: Eser Contractor signs an agreement to construct a

garage for ₺22,000. In January, Eser begins construction, incurs
costs of ₺18,000 on credit, and by the end of January delivers a
finished garage to the buyer. In February, Eser collects ₺22,000 cash
from the customer. In March, Eser pays the ₺18,000 due the
creditors.
ILLUSTRATION 3A.2
3-102 LO 6
APPENDIX 3A
Accounting
Conversion from Cash to Accrual Basis

Illustration: Dr. L. Liwan, like many small business owners, keeps her
accounting records on a cash basis. In the year 2019, Dr. Liwan
received ₺300,000 from her patients and paid ₺170,000 for operating
expenses, resulting in an excess of cash receipts over disbursements of
₺130,000 (₺300,000 - ₺170,000). At January 1 and December 31, 2019,
she has accounts receivable, unearned service revenue, accrued
liabilities, and prepaid expenses as shown below.
ILLUSTRATION 3A.5
3-103 LO 6
APPENDIX 3A Service Revenue Computation
To convert the amount of cash received from patients to service
revenue on an accrual basis, we must consider changes in accounts
receivable and unearned service revenue during the year.
ILLUSTRATION 3A.8
ILLUSTRATION 3A.5
3-104 LO 6
APPENDIX 3A Operating Expense Computation
To convert cash paid for operating expenses during the year to
operating expenses on an accrual basis, we must consider changes in
prepaid expenses and accrued liabilities.
ILLUSTRATION 3A.11
ILLUSTRATION 3A.5
3-105 LO 6
ILLUSTRATION 3A.12
3-106 LO 6
APPENDIX 3A
Accounting
Theoretical Weaknesses of the Cash Basis

 Today’s economy is considerably more lubricated by
credit than by cash.
 The accrual basis, not the cash basis, recognizes all
aspects of the credit phenomenon.
 Investors, creditors, and other decision makers seek
timely information about a company’s future cash flows.
3-107 LO 6
APPENDIX 3B Using Reversing Entries
Identify adjusting entries that may be reversed.
A company most often uses reversing entries to reverse two

types of adjusting entries:
1. accrued revenues and
2. accrued expenses.
3-108 LO 7
Illustration of Reversing Entries—Accruals

ILLUSTRATION 3B.1
3-109 LO 7
Illustration of Reversing Entries—Deferrals

ILLUSTRATION 3B.2
3-110 LO 7
Summary of Reversing Entries

1. All accruals should be reversed.
2. All deferrals for which a company debited or credited the original

cash transaction to an expense or revenue account should be
reversed.
3. Adjusting entries for depreciation and bad debts are not

reversed.
Reversing entries do not have to be used.
3-111 LO 7
Using A Worksheet: The Accounting
APPENDIX 3C
Cycle Revisited
Prepare a 10-column worksheet.
A company prepares a worksheet either on

 columnar paper or
 within a computer spreadsheet.
A company uses the worksheet to adjust

 account balances and
 to prepare financial statements.
3-112 LO 8
APPENDIX 3C
Cycle Revisited
Worksheet Columns
 Trial Balance Columns
 Adjustment Columns
 Adjustments Entered on the Worksheet
3-113 LO 8
APPENDIX 3C
Cycle Revisited
ILLUSTRATION 3C.1 (Partial)

Use of a Worksheet
3-114 LO 8
APPENDIX 3C
Using A
Worksheet: The
Accounting
Cycle Revisited
ILLUSTRATION 3C.1
Use of a Worksheet
3-115
APPENDIX 3C
Cycle Revisited
Preparing Financial Statements from a Worksheet

The Worksheet:
 provides information needed for preparation of the
financial statements.
 Sorts data into appropriate columns, which facilitates the

preparation of the statements.
3-116 LO 8
GLOBAL ACCOUNTING INSIGHTS
Compare the accounting information systems under IFRS and U.S. GAAP.
As indicated in this chapter, companies must have an effective accounting

system. In the wake of accounting scandals at U.S. companies like Sunbeam,
Rite-Aid, Xerox, and WorldCom, U.S. lawmakers demanded higher
assurance on the quality of accounting reports. Since the passage of the
Sarbanes-Oxley Act (SOX), companies that trade on U.S. exchanges are
required to place renewed focus on their accounting systems to ensure
accurate reporting.
3-117 LO 9
Relevant Facts
Following are the key similarities and differences between U.S. GAAP and
IFRS related to accounting information systems.
Similarities
• International companies use the same set of procedures and records to
keep track of transaction data. Thus, the material in Chapter 3 dealing with
the account, general rules of debit and credit, and steps in the recording
process—the journal, ledger, and chart of accounts—is the same under
both U.S. GAAP and IFRS.
• Transaction analysis is the same under U.S. GAAP and IFRS but, as you
will see in later chapters, different standards sometimes impact how
transactions are recorded.
3-118 LO 9
Relevant Facts
Similarities
• Both the FASB and IASB go beyond the basic definitions provided in this
textbook for the key elements of financial statements, that is, assets,
liabilities, equity, revenues, and expenses.
• A trial balance under U.S. GAAP follows the same format as shown in the
textbook. As shown in the textbook, currency signs are typically used only in
the trial balance and the financial statements. The same practice is followed
under U.S. GAAP.
3-119 LO 9
Relevant Facts
Differences
• Rules for accounting for specific events sometimes differ across countries.
For example, European companies rely less on historical cost and more on
fair value than U.S. companies. Despite the differences, the double- entry
accounting system is the basis of accounting systems worldwide.
• Internal controls are a system of checks and balances designed to prevent
and detect fraud and errors. While most public U.S. companies have these
systems in place, many non-U.S. companies have never completely
documented them nor had an independent auditor attest to their
effectiveness. Both of these actions are required under SOX. Enhanced
internal control standards apply only to large public companies listed on
U.S. exchanges.
3-120 LO 9
On the Horizon
High-quality international accounting requires both high-quality accounting
standards and high-quality auditing. Similar to the convergence of U.S. GAAP
and IFRS, there is a movement to improve international auditing standards.
The International Auditing and Assurance Standards Board (IAASB) functions
as an independent standard-setting body. It works to establish high-quality
auditing and assurance and quality-control standards throughout the world.
Whether the IAASB adopts internal control provisions similar to those in SOX
remains to be seen. You can follow developments in the international audit
arena at http:// www.ifac.org/iaasb/.
3-121 LO 9
COPYRIGHT
Copyright © 2018 John Wiley & Sons, Inc. All rights reserved.
Reproduction or translation of this work beyond that permitted in
Section 117 of the 1976 United States Copyright Act without the
express written permission of the copyright owner is unlawful.
Request for further information should be addressed to the
Permissions Department, John Wiley & Sons, Inc. The purchaser
may make back-up copies for his/her own use only and not for
distribution or resale. The Publisher assumes no responsibility for
errors, omissions, or damages, caused by the use of these
programs or from the use of the information contained herein.
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Prepared by

Sistem Informasi Akuntansi

Membantu management menjawab pertanyaan seperti:

 Akun  Neraca Saldo

 Akun rill  Jurnal Penyesuian

 Akun Nominal  Laporan Keuangan

 Buku Besar  Jurnal Penutup

Debit dan Kredit

 Sistem Akuntansi Ganda (efek dua sisi)

 Perekaman dilakukan dengan mendebit setidaknya satu

 DEBIT harus sama dengan KREDIT

 Pengaturan yang menunjukkan

Akuntansi di Account Name

Jika jumlah entri Debit lebih besar dari jumlah entri

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

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

Normal Balance Normal Balance

Aset = Liabilts + Ekuitas Pendapata - Beban

Hubungan antara aset, kewajiban, dan ekuitas bisnis:

Persamaan harus seimbang setelah setiap transaksi. Untuk

1. Pemilik menginvestasikan $ 40.000 untuk ditukar

Aset = Liabilitas + Ekuitas

2. Mengucurkan uang tunai $ 600 untuk upah

Aset = Liabilitas + Ekuitas

3. Beli peralatan kantor dengan harga $ 5.200

Aset = Liabilitas + Ekuitas

4. Menerima uang tunai $ 4.000 untuk layanan yang

Aset = Liabilitas + Ekuitas

5. Membayar kewajiban jangka pendek $ 7.000.

Aset = Liabilitas + Ekuitas

6. Menyatakan dividen tunai sebesar $ 5.000.

Aset = Liabilitas + Ekuitas

7. Konversi kewajiban tidak lancar sebesar $ 80.000

Aset = Liabilitas + Ekuitas

8. Membayar tunai $ 16.000 untuk van pengiriman.

Aset = Liabilitas + Equit

Perhatikan bahwa persamaan akuntansi

Struktur kepemilikan menentukan jenis akun yang merupakan

 Modal Pemilik  Pembagian Modal

Investasi oleh pemegang saham

Jurnal Pembalik Journalisasi

Penutupan Neraca Saldo

Neraca Saldo Setelah

Mengidentifikasi dan Mencatat Transaksi dan

(a) informasi yang relevan tentang aset atau kewajiban

(b) representasi dari aset atau kewajiban dan dari setiap

1 September: Pemegang Saham menginvestasikan ₺15.000

Bagan akun mencantumkan akun dan nomor akun yang

Sistem penomoran yang mengidentifikasi akun biasanya

Chart of accounts lists the accounts and the account

The numbering system that identiﬁes the accounts

ILUSTRASI 3.10 hingga 3.19 menunjukkan langkah-

Analisis dasar dan analisis kredit-debet mendahului

Untuk kesederhanaan, kami menggunakan formulir T-

 Saldo debit tercantum di kolom kiri dan saldo kredit di

 Digunakan untuk membuktikan kesetaraan matematis

 Mengungkap kesalahan dalam penjurnalan dan posting.

1. Biaya Dibayar Dimuka. Biaya 3. Pendapatan yang Masih

Deferrals adalah pengeluaran atau pendapatan yang diakui

Dua tipe deferal :

 Biaya dibayar dimuka

 Pendapatan diterima dimuka

Jika perusahaan tidak melakukan penyesuaian untuthdeferal ini:

 Aset dan kewajiban yang berlebih