Introduction to
Accounting and
Business
1
Types of Businesses 1-1
2
Types of Businesses 1-1
3
Types of Businesses 1-1
4
Jenis jenis Entitas Usaha 1-1
Proprietorship
Partnership
Corporation
Cooperatives
5
1-1
7
1-1
Continued
8
1-1
10
1-1
11
1-1
DUA BIDANG AKUNTANSI
18
1-3
Accounting equation /
Persamaan Akuntansi
19
The Accounting Equation 1-3
Sumber daya
yang dimiliki
perusahaan
20
The Accounting Equation 1-3
21
The Accounting Equation 1-3
Hak Pemilik
22
1-3
Example Exercise 1-2
Asep Sunarya adalah pemilik Pasti Sukses, sebuah usaha konsultan Motivasi. Pada
pembukuan
The followingyangaccounts
berakhir 31 Desember
appear 2010adjusted
in the Pasti Sukses
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. Owner’s(c)
equipment; equity, per 31
current Desember
liability, (d)2010.
long-term liability; or (e)
b. Owner’s
owner’s equity,
equity per 31
section ofDesember 2011 Jika
the December 31,assets
2007,naikbalance
Rp130,000,000
sheet
and kewajiban turun Rp25,000,000 selama 2011.
of Hindsight Consulting.
@solusinet
25
1-4
Assets
Cash + Supplies + Land
Bal. 8,850 1,350 20,000
f. –950
Bal. 7,900 1,350 20,000
Assets
Cash + Supplies + Land
Bal. 7,900 1,350 20,000
g. –800
Bal. 7,900 550 20,000
Assets
Cash + Supplies + Land
Bal. 7,900 550 20,000
h. –2,000
Bal. 5,900 550 20,000
Owner’s Equity
Increased by Decreased by
Owner’s Owner’s
investments withdrawals
Revenues Expenses
39
1-4
Objective 5
Laporan Keuangan
atau
financial statements,
44
1-5
45
Income Statement 1-5
SolusiNet
Income Statement
For the Month Ended November 30, 2007
Fees earned Rp7 500 000
Expenses:
Wages expense Rp2 125 000
Rent expense 800 000
Supplies expense 800 000
Utilities expense 450 000
Miscellaneous expense 275 000
Total expenses 4 450 000
Net income Rp3 050 000
47
Statement of Owner’s Equity 1-5
SolusiNet
Statement of Owner's Equity
For the Month Ended November 30, 2007
Cinta Cita, capital, November 1, 2007 Rp 0
Investment on November 1, 2007 Rp25 000 000
Net Income for November 3 050 000
Rp28 050 000
Less withdrawals 2 000 000
Increase in owner's equity 26 050 000
Cinta Cita, capital, November 30, 2007 Rp26 050 000
SolusiNet
Statement of Financial Position
November 30, 2007
Assets Liablities
Cash Rp 5 900 000 Accounts Payable Rp 400 000
Supplies 550 000 Owner's Equity
Land 20 000 000 Cinta Cita, capital 26 050 000
Total Liabilities and
Total assets Rp26 450 000 Owner's equity Rp26 450 000