Chapter 1

GAMBARAN UMUM
AKUNTANSI
Accounting and Financial
Reporting
1. Definisi akuntansi
2. Pengguna informasi akuntansi
3. Pembagian akuntansi
4. Jenis-jenis Perusahaan
5. Persamaan Akuntansi
6. Laporan Keuangan
 Definisi akuntansi

Akuntansi merupakan kegiatan jasa. Fungsinya

adalah menyajikan informasi kuantitatif terutama
yang bersifat keuangan dari suatu entitas ekonomi
(perusahaan) yang ditujukan untuk pengambilan
keputusan ekonomi- dalam memilih berbagai
pilihan tindakan.
Pengguna Informasi Akuntansi

Investor

Masyarakat
Pemerintah Board of Director
Management Supplier
Analis Employees

Pelanggan Serikat karyawan

Kreditor

STAKEHOLDER
 Kegiatan Akuntansi
• Menganalisa / Analyzing
• Mencatat / Recording
• Mengklasifikasikan / Classifying
• Mengihktisarkan / Summarizing
• Melaporkan / Reporting
• Menginterprestasikan / Interpreting
 Jenis Usaha Perusahaan
• Perusahaan Jasa (Service Business)
• Perusahaan Dagang (Merchandising Business
• Perusahaan Manufaktur/Pabrikan
(Manufacturing Business)
 contoh
Service Business

Product
Triwasana Entertainment
Garuda Indonesia Transportation
Hilton Hotels Hospitality and lodging
Bank BRI Financial
Telkomsel Telecommunication
 contoh
Merchandising Business

Product
Matahari General merchandise
Toys City Toys
Electronic City Consumer electronics
Amazon.com Internet books, music, video
retailer
 contoh
Manufacturing Business

Product
Toyota Astra Motor Cars, trucks, vans
Intel Computer chips
Boeing Jet aircraft
Adidas Athletic shoes and apparel
Coca-Cola Beverages
Polytron Stereos and television
 Jenis Organisasi
Perusahaan
(Bentuk Perusahaan)

 Perorangan (Proprietorship)
 Persekutuan (Partnership)
 Perseroan (Corporation)
A proprietorship
adl Persh. yang Keuntungan:
dimiliki oleh • Mudah dibentuk
perorangan • Biaya relatif rendah

Kelemahan
Joe’s • Modal terbatas
• Kewajiban Pemilik tdk
terbatas (Unlimited liability)
 Keuntungan
A partnership = • Modal lebih besar
Dimiliki 2 orang • Management skills
/lebih lebih bagus.

Joe and Marty’s Kerugian

• Kewajiban Pemilik
tdk terbatas
(Unlimited liability)
 A corporation is Advantage
modalnya terdiri dari • Lebih mudah dalam
lembar-lembar saham mengumpulkan modal
• Pemilik mempunyai
kewajiban yang terbatas
(Limited Liability)
J & M, Inc. Disadvantage
• Biaya Pendirian Mahal
• Double taxation Entities.
 Profesi Akuntansi

Akuntan Perusahaan(private accounting) :

Akuntan yang bekerja pada dan untuk suatu
perusahaan

Akuntan Publik ( public accounting) :

Akuntan yang menyediakan jasa prosfesinya
berdasarkan fee dan tidak terikat dalam suatu
perusahaan tertentu.
 Pembagian Akuntansi

Akuntansi Memfokuskam diri pada

Manajemen Penyajian informasi ke
Fihak intern perusahaan

Akuntansi Memfokuskam diri pada

Keuangan Penyajian informasi ke
Fihak ektern perusahaan
 Financial Reporting

Internal Eksternal

Standar : Nilai guna Standarnya : IFRS/SAK

Lebih detail Lebih ringkas
Isi dan bentuk sesuai Wujudnya berupa :
kebutuhan a. Laporan Laba rugi
b. Laporan Perubahan Ekuitas
c. Neraca
d. Laporan arus kas
e. Catatan atas laporan keuangan
Prinsip dan Konsep
Dasar Akuntansi
 Prinsip dan Konsep Dasar
Akuntansi

• Business Entity Concept

• Objectivity Concept
• Unit Of Measurement Concept
• Going Concept
• Arm-Length Transaction
The business entity concept: Data
ekonomi yang dilaporkan adalah data
akibat transaksi perusahaan.
Perusahaan ≠ Pemilik jadi Terdapat
pemisahan pelaporan antara harta pemilik
vs perusahaan
 The objectivity concept:
Pencatatan dan pelaporan
harus didukung dengan bukti
yang handal
The unit-of-measure
concept :harus disajikan
dalam satuan mata uang
tertentu
 SIKLUS AKUNTANSI
ACCOUNTING CYCLE
-Bukti transaksi
-Jurnal Umum
-Buku Besar
-Neraca Saldo
-Jurnal Penyesuaian
- Neraca saldo stlh disesuaikan
-Laporan Keuangan
-Jurnal Penutup
-Neraca Saldo Stlh Penutupan
- jurnal pembalik
 Siklus Akuntansi
Posting
3 4

Mencatat Jurnal Buku Work Buku

Di Jurnal 2 sheet Besar
Transak-si Besar

Neraca
Mencatat di 1 saldo
Bukti
Faktur
Neraca 6
Lap. Modal AJP Jurnal
Jurnal Penyesuai
Neraca Penutup an
saldo Laba 7
Penutupan Rugi
Neraca Saldo
9 Menyusun laporan 8
Jurnal Setelah
Penutup Keuangan Penyesuaian
 Persamaan Akuntansi
(Accounting Equation)
Assets = Liabilities + Owner’s Equity
Harta = Hutang + Modal Pemilik

Sumber daya
Perusahaan
 The Accounting Equation

Assets = Liabilities + Owner’s Equity

Sumber daya
yang
berasal/dimiliki
oleh kreditur
 The Accounting Equation

Assets = Liabilities + Owner’s Equity

Sumberdaya
yang
berasal/dimiliki
oleh pemilik
perusahaan
 Transaksi Bisnis

Adl Kejadian ekonomi yang secara langsung

mempengaruhi kondisi keuangan perusahaan
sebagai akibat dari kegiatan perusahaan.
On November 1,
2005, Tn Amir
mendirikan
perusahaan
dengan nama
NetSolutions.
a. Tn Amir Menyetor $25,000 ke Bank
sebagai Modal Perusahaan.

Assets = Owner’s Equity

Cash Tn Amir, Capital
=
a. 25,000 25,000 Investment
by Tn Amir
 b. Perusahaan membeli tanah $20,000 secara
tunai

Assets = Owner’s Equity

Cash + Land Tn Amir, Capital
Bal. 25,000 = 25,000
b. –20,000 +20,000
Bal. 5,000 20,000 25,000
 c. Membeli perlengkapan secara kredit senilai
$ 1,350

Owner’s
Assets = Liabilities + Equity
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
=
Bal. 5,000 20,000 25,000
c. + 1,350 + 1,350
Bal. 5,000 1,350 20,000 1,350 25,000
 d. Memperoleh Pendapatan $ 7,500
dalam bentuk kas atas jasa yang
diberikan kepada pelanggan.
Owner’s
Assets = Liabilities + Equity
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Bal. 5,000 1,350 20,000 = 1,350 25,000
d. + 7,500 + 7,500 Fees
earned
Bal. 12,500 1,350 20,000 1,350 32,500
 e. Perusahaan membayar beban (expenses):
wages/upah, $2,125; rent/sewa, $800;
utilities/umum, $450; and
miscellaneous/lan-lain, $275.
Owner’s
Assets = Liabilities + Equity
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Bal. 12,500 1,350 20,000 1,350 32,500
e. – 3,650 –2,125 Wages
=
– 800 Rent
– 450 Util.
– 275 Misc.
Bal.8,850 1,350 20,000 1,350 28,850
 f. Melunasi hutangnya sebesar $950
kepada kreditur.

Owner’s
Assets = Liabilities + Equity
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Bal. 8,850 1,350 20,000 = 1,350 28,850
f. – 950 – 950
Bal. 7,900 1,350 20,000 400 28,850
 g. Diketahui pada akhir bulan, nilai
perlengkapan yang masih tersisa sebesar
$550, berarti perlengkapan yang telah
terpakai senilai $800
Owner’s
Assets = Liabilities + Equity
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Bal. 7,900 1,350 20,000 = 400 28,850
g. – 800 – 800 Supplies
expense
Bal. 7,900 550 20,000 400 28,050
 h. Tn amir mengambil uang dari
perusahaan $2,000 untuk
keperluan pribadi
Owner’s
Assets = Liabilities + Equity
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Bal. 7,900 550 20,000 = 400 28,050
h. –2,000 –2,000 With-
drawal
Bal. 5,900 550 20,000 400 26,050
Laporan Akuntansi, disebut Laporan
Keuangan (financial Reporting),
menyediakan ikhtisar atas transaksi
perusahaan kepada Pemilik (owner)
 Laporan Keuangan
Financial Statements
• Laporan Laba-Rugi / Income statement
• Laporan Perubahan Modal / Statement of owner’s equity
• NERACA / Statement of Financial Position
• Laporan Arus Kas/Statement of cash flows
• Catatan atas Laporan Keuangan/Notes of Financial
Reporting
 NetSolutions
Income Statement
For the Month Ended November 30, 2005
Fees earned/Pendapatan $7 500 00
Operating expenses/Beban Operasional:
Wages expense /Beban Gaji $2 125 00
Rent expense/Beban Sewa 800 00
Supplies expense/Beban Perlgkapan 800 00
Utilities expense /Beban umum 450 00
Miscellaneous expense / Lain-lain 275 00
Total operating expenses 4 450 00
To the statement
Net income /Laba $3 050 00
of owner’s equity
 NetSolutions
Statement of Owner’s Equity
For the Month Ended November 30, 2005
Tn Amir, capital, November 1, 2005 $ 0
Investment on November 1 $25 000 00
From the income
Net income for November 3 050 00
statement
$28 050 00
Less withdrawals 2 000 00
Increase in owner’s equity 26 050 00
Tn Amir, capital, November 30, 2005
To the $26 050 00
balance sheet
 NetSolutions
Statement of Financial Position From the
November 30, 2005 statement of
Assets Liabilities owner’s equity
Cash $ 5 900 00 Accounts Payable $ 400 00
Supplies 550 00 Owner’s Equity
Land 20 000 00 Tn Amir, cap. 26 050 00
Total liabilities and
Total assets $26 450 00 owner’s equity $26 450 00

This balance sheet presented

using the account form
 When the balance sheet displays
the liabilities and owner’s equity
below the assets, the report form is
being used.
 NetSolutions
Statement of Cash Flows
For the Month Ended November 30, 2005
Cash flows from operating activities:
Cash received from customers $ 7 500 00
Deduct cash payments for expenses
and payments to creditors 4 600 00
Net cash flow from operating activities 2 900 00
Cash flows from investing activities:
Cash payment for acquisition of land (20 000 00 )
Cash flows from financing activities:
Cash received as owner’s investment $25 000 00
Deduct cash withdrawal by owner 2 000 00
Net cash flow from financing activities 23 000 00
Net cashShould
flow and Nov.
match 30, 2005
Cash on thecash bal. sheet
balance $ 5 900 00
 Statement of Cash Flows
Cash Flows from Operating Activities—This section
reports a summary of cash receipts and cash payments
from operations.
Cash Flows from Investing Activities—This section
reports the cash transactions for the acquisition and sale
of relatively permanent assets.
Cash Flows from Financing Activities—This section
reports the cash transactions related to cash
investments by the owner, borrowings, and cash
withdrawals by the owner.
 Tools for Financial
Analysis and Interpretation
The ratio of liabilities to owner’s equity
allows owners like Tn Amir to analyze the
firm’s ability to withstand poor business
conditions.

Ratio of liabilities Total Liabilities

=
to owner’s equity Total owner’s equity (or total
stockholders’ equity)
 Tools for Financial
Analysis and Interpretation
Ratio of
$400
liabilities to =
owner’s equity $26,050

Ratio of
liabilities to = 0.015
owner’s equity
Chapter 1

The End