Bab 3 Siklus Akuntansi Dan Proses Penyesuaian
Bab 3 Siklus Akuntansi Dan Proses Penyesuaian
Kenapa ? Digunakan
Dibayar
tahun 2009
tahun 2010
Adanya hutang beban yaitu telah timbul
Kondisi
beban tetapi beban tersebut belum dibayar
Laba/Rugi
Modal awal/akhir
Statement of Laba/Rugi
Owner’s Equity
Prive
Harta/ASSETs
Hutang/Liabilities
Balance Sheet
Modal/Equity
ADJUSTING ENTRIES
(Jurnal Penyesuaian)
Yang perlu disesuaikan:
• Pendapatan yang ditangguhkan (Defferred Revenue)
• Beban yang ditangguhkan (Defferred Expense)
• Pendapatan yang msh hrs diterima (Accrued Revenue)
• Beban yang msh hars dibayar/terhutang (Accrued
Expense)
• Penyusutan atas Aktiva Tetap (Depreciation of Fixed
Assets
Deferred Expenses
Kas sudah dibayar,
Beban belum terjadi
Contoh:
1.Supplies
2.Prepaid Account
NetSolutions
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land Sebagian
Sebagian dari
dari supplies20sudah
supplies sudah
000 00
Office Equipment terpakai. Diketahui pada1 800
terpakai. Diketahui pada tgl tgl00
Accounts Payable 900 00
Unearned Rent 31
31 des
des supplies
supplies yang
yang masih
masih 360 00
Chris Clark, Capital tersisa
tersisa sebesar
sebesar $760
$760 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
Supplies (balance on trial balance) $2,000
Supplies on hand, December 31 – 760
Supplies used $1,240
2009
1 Dec. 31 Supplies Expense 55 1 240 00
2 Supplies 14 1 240 00
3
4
Contoh:
Unearned
Revenue
NetSolutions
Trial Balance
December 31, 2009
Cash Pendapatan
Pendapatan yang
yang diterima
diterima tgl
tgl0011 Des
2 065 Des 2009
2009
Accounts Receivableatas
atas sewa
sewa selama
selama 33 bln
bln ke depan.
2 220
ke 00
depan. Yang
Yang
Supplies 2 000 00
Prepaid Insurance boleh
boleh diakui
diakui sebagai
sebagai pendapatan
pendapatan
2 400 00 per
per 31
31
Land 20 000 00
Office Equipment
Des hanya sebesar $360/3=
Des hanya sebesar $360/3= $120
1 800 00 $120
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
Pendapatan yang sudah harus
diakui=
1/3 x $360 = $120
7
31 Unearned Rent 23 120 00
8
Rent Revenue 42 120 00
9
10
Umur = 5 tahun
Umur = 5 tahun
16
17 31 Depreciation Expense 53 3,000. 00
18 Accumulated Depreciation- Office Equipment 3,000. 00
19
Accumulated Depreciation—
Office Equipment
19 Depreciation Expense 53
Dec. 31 3,000 Dec. 31 3,000
NetSolutions’
NetSolutions’ balance
balance sheet
sheet
would
would show
show the
the office
office
equipment
equipment at
at cost,
cost, less
less the
the
accumulated
accumulated depreciation.
depreciation.
Book
value
Land
Land