AKUNTANSI KEUANGAN DASAR

1. Dr. Budi S. Purnomo, SE., MM., MSi., CACP.

2. Indah Fitriani, SE., Ak., M.Ak., CA.
3. R. Nelly Nur Apandi, SE., Msi. Ak.
4. Mimin Widaninsih, S.Pd., M.Si.

1
 PENILAIAN

• Tugas 40%
• UTS 30%
• UAS 30%
TOTAL 100%

2
Buku : Financial Accounting
IFRS 3rd Edition
Weygandt, Kimmel, Kieso

5
 PERANAN MK. DASAR AKUNTANSI
KEUANGAN DLM PERKULIAHAN
Landasan Pengetahuan untuk mempelajari:
• Akuntansi Keuangan Dasar II;
• Akuntansi Keuangan Menengah I & II;
• Akuntansi Keuangan Lanjutan I & II;
• Akuntansi Biaya;
• Akuntansi Manajemen;
• Akuntansi Pajak;
• Auditing I & II
• Manajemen Keuangan;
• Akuntansi Pemerintahan/ Sektor Publik
• Dll.
BSP PENGANTAR AKUNTANSI I 6
 Tujuan Pembelajaran
• Mampu mendeskripsikan Akuntansi dan
Peran Akuntansi

7
 PERANAN MK. AKUNTANSI KEUANGAN
DASAR (AKD) DLM KEHIDUPAN
• TUJUAN AKUNTANSI: “MENYEDIAKAN
INFORMASI (KEUANGAN) UNTUK
PENGAMBILAN KEPUTUSAN BISNIS,
RUMAH TANGGA, NEGARA, DLL”.
• OUT PUT: LAPORAN KEUANGAN

BSP PENGANTAR AKUNTANSI I 8

 Profesi Akuntan di Indonesia
• Akuntan Publik
• Akuntan Manajemen
• Akuntan Pemerintah
• Akuntan Pendidik

BSP PENGANTAR AKUNTANSI I 9

 Bagaimana Belajar Akuntansi?
1. Baca Referensi (Jangan Bawa
Gelas Kosong, tapi……..)
2. Fokus Pada Penjelasan Dosen
3. Latihan
4. Latihan
5. Latihan...!!!

BSP PENGANTAR AKUNTANSI I 10

SEBAIKNYA DILAKUKAN SECARA
TEAM

• TOGETHER
• EVERYONE
• ACHIVE
• MORE
BSP PENGANTAR AKUNTANSI I 12
 Tujuan Laporan Keuangan
• Memberikan infomasi 
– posisi keuangan,
– kinerja
– perubahan posisi keuangan suatu perusahaan
yang bermanfaat bagi sejumlah besar pemakai dalam
pengambilan keputusan ekonomi
• Laporan keuangan menunjukkan apa yang telah dilakukan
manajemen (stewardship), dan pertanggung jawaban sumber
daya yang dipercayakan kepadanya  Agency Theory. Oleh
karenanya hasilnya merupakan informasi pengaruh keuangan
dari kejadian di masa lalu.
• Memenuhi kebutuhan bersama sebagian besar pemakai.

14
 Standar Akuntansi ??
• Untuk keseragaman laporan keuangan
• Memudahkan penyusun laporan keuangan karena ada
pedoman baku sehingga meminimalkan bias dari
penyusun
• Memudahkan auditor
• Memudahkan pembaca laporan keuangan untuk
menginterpretasikan dan membandingkan laporan
keuangan entitas yang berbeda.
• Pengguna laporan keuangan banyak pihak sehingga
penyusun tidak dapat menjelaskan kepada masing-masing
pengguna
15
 Ethics (Etika):
merupakan
acuan/standaryang
berkaitan dgn keadaan
PABU (GAAP) SAK
benar/salah;
(Ethics) SAK ETAP kejujuran/ketidakjujuran
SAK UMK ; adil/tidak adil.
SAK SYARIAH
SAP PEMERINTAH

Measure
ment
(Cost)
Principle

Revenue Expense Full

Recognit Recognit Disclosu
Principles
ion ion re

Asumsi Going Concern Time Period Business

(Economics) Entity
Monetary Unit

Constrain 1. Materialitas
2. Benefit > Cost
16
 Empat Pilar Standar Akuntansi Indonesia

 PernyataanStandar Akuntansi
Keuangan
 Standar Akuntansi Keuangan Entitas
Tanpa Akuntabilitas Publik signifikan -
SAK-ETAP
 Standar Akuntansi Syari’ah – SAK
Syariah
 Standar Akuntansi Pemerintahan - SAP

 IFRS hanya diadopsi PSAK

 SAK ETAP diluncurkan pada tanggal 17 July 2009
 Instansi Pemerintah menggunakan Standar Akuntansi
Pemerintahan PP 71 tahun 2010
17
 Klasifikasi Perusahaan berdasarkan
Bentuk Hukumnya
• Perusahaan Perseorangan
• Persekutuan/Firma
• Perseroan
• Koperasi

18
 Klasifikasi Perusahaan berdasarkan
Aktivitas Usahanya
• Perusahaan Jasa
• Perusahaan Dagang
• Perusahaan Manufaktur

19
 WHAT IS ACCOUNTING?
Accounting adalah suatu sistem informasi
yang: 1) mengidentifikasi; 2) mencatat;
dan 3) mengkomunikasikan kejadian-
kejadian ekonomis (transaksi) kepada
pihak-pihak yang berkepentingan

20
 THE ACCOUNTING PROCESS

Communication
Accounting
Identification Recording Reports

Prepare accounting
reports

SOFTBYTE
Select economic events Record, classify Annual Report

(transactions) and summarize

Analyze and interpret

21
for users
 PENGGUNA INFORMASI
AKUNTANSI
1. PENGGUNA INTERNAL (MANAJEMEN
PERUSAHAAN)
2. PENGGUNA EKSTERNAL (PEMILIK
PERUSAHAAN, PEMERINTAH, BANK,
DLL)

23
 QUESTIONS ASKED BY INTERNAL USERS
Apakah PT. KAI
cukup memiliki
uang utk
membayar semua
tagihannya?
Berapa Biaya Produksi dari setiap
potong Roti dari Halal Roti, agar Bag.
Marketing dpt menjualnya dgn
menguntungkan?

Dapatkah PT. TELKOM

menaikkan Gaji Karyawannya Lini Produk TOYOTA mana
pada tahun ini? yg paling menguntungkan/
24
merugikan?
 QUESTIONS ASKED BY EXTERNAL USERS

Bagaimana keuntungan yang

dihasilkan oleh Bank BNI
Is SAMSUNG earning dibandingkan Bank Mandiri?
satisfactory income?
What do we
do if they
catch us?

Mampukan LION AIR membayar semua hutangnya pada

saat jatuh tempo?
25
 THE ACCOUNTING PROFESSION

 Public accountants offer expert service to the

general public through the services they perform.
 Private accountants are employees of individual
companies and are involved in a number of
activities including cost and tax accounting,
systems, and internal auditing.
 Not for Profit accounting includes reporting and
control for government units, foundations,
hospitals, labor unions, colleges/universities, and
charities.

26
 CAREER LADDER

Private Public
Accounting Accounting
VP Finance 10+ years
and Chief
Partner
Financial
Officer 6 to 8 years Audit
Corporate Manager
Controller
2 to 4+ years
Senior
Senior Auditor
Accountant
Entry level Junior
Junior Auditor
Accountant 27
The Economic Entity Concept

An accounting entity is an
organization that stands apart
as a separate economic unit.

28
The Going-Concern Concept

The entity will continue

to operate in the future.

29
The Stable-Monetary-Unit
Concept

Only transaction data that

can be expresses
in term of money is
included in the accounting records.

30
 Measurement Principles
• Historical Cost Principle
• Fair Value Principle

31
 The Time-Period Concept

Cara pasti mengetahui keberhasilan usaha suatu

perusahaan adalah dengan me-likuidasinya, yang tentu
saja sangat tidak praktis.
Untuk itu waktu dibagi-bagi menjadi periode-periode
tertentu dan Lap. Keuangan dibuat untuk satu periode
tertentu, sehingga Perusahaan memiliki laporan
periodikal perkembangan usahanya.
Konsep periode waktu

Monthly Quarterly Yearly

Revenue Recognition Principle

Prinsip ini memberitahukan dua hal:

Kapan pendapatan harus dicatat?

Pendapatan dicatat pada saat terjadinya…
(pada saat jasa/barang diserahkan)

Besarnya pendapatan yang harus dicatat.

Pendapatan dicatat sebesar nilai kas/nilai tunai
dari barang/jasa yang diserahkan kepada pelanggan
 The Expense Recognition
(Matching) Principle
Prinsip ini merupakan dasar untuk mencatat
beban-beban. Prinsip ini dapat digunakan untuk:

Mengidentifikasi seluruh beban

yang terjadi dalam 1 periode.

Mengukur beban dan “memadukan”beban

dengan pendapatan pada periode yang sama
 The Matching Principle

Revenue
Revenue – Expense
Expense = Net
Net income
income
Tujuan Pembelajaran
• Mampu memahami persamaan akuntansi
dan menganalilis transaksi

37
BASIC ACCOUNTING EQUATION

The Basic Accounting Equation

Assets = Liabilities + Equity

38
The Accounting Equation

Assets Liabilities

Equity:
- Share Capital –
Ordinary
- Retained Earning

Assets = Liabilities + Equity

39
ASSETS AS A BUILDING BLOCK

 Assets are resources owned by a business.

 They are used in carrying out such activities as
production, consumption and exchange.

40
LIABILITIES AS A BUILDING BLOCK

 Liabilities are claims against assets.

 They are existing debts and
obligations.

41
OWNER’S EQUITY AS
A BUILDING BLOCK
 Owner’s Equity is equal to total assets minus
total liabilities.
 Owner’s Equity represents the ownership
claim on total assets.
 Subdivisions of (Owner’s) Equity:
1 Share Capital – Ordinary
2 Retained Earning
(Revenue – Expense – Dividen)

42
INVESTMENTS BY OWNERS
AS A BUILDING BLOCK

 Share Capital – Ordinary = Investments

by Owner are the assets the owner puts
in the business.
 These investments increase owner’s
equity.

43
 DIVIDENS AS A
BUILDING BLOCK

 Dividends are withdrawals of cash or

other assets by the owner for personal
use.
 Devidends decrease owner’s equity.

44
 REVENUES AS A
BUILDING BLOCK
 Revenues are the gross increases
in owner’s equity resulting from
business activities entered into for
the purpose of earning income.
 Revenues may result from sale of
merchandise, performance of
services, rental of property, or
lending of money.
 Revenues usually result in an
increase in an asset. 45
 EXPENSES AS A
BUILDING BLOCK
 Expenses are the decreases in owner’s
equity that result from operating the
business.
 They are the cost of assets consumed or
services used in the process of earning
revenue.
 Examples of expenses may be utility
expense, rent expense, supplies
expense, and tax expense.
46
Components of Share
Capital
Revenues for
the period
–
Expenses for
the period
Start of End of
the period = the period
Beginning Net income
+ Dividen Ending
balance of (or Net loss)
or – for the = balance of
RE for the
– period RE
period

47
 INCREASES AND DECREASES IN
RETAINED EARNING

INCREASES DECREASES
Dividens

Revenues RE

Expenses

48
 Tujuan Pembelajaran
• Mampu menyusun laporan keuangan
berdasarkan persamaan akuntansi.

54
TRANSACTION IDENTIFICATION PROCESS

Purchase Answer Pay rent

computer telephone
Is
Is the
the financial
financial position
position (assets,
(assets, liabilities,
liabilities, and
and
owner’s
owner’s equity)
equity) of
of the
the company
company changed?
changed?

Yes No Yes

Don’t
Record Record Record
55
 TRANSACTION ANALYSIS
TRANSACTION 1

 Ray Neal decides to open a computer

programming service.
 On September 1, he invests $15,000 cash in
the business, which he names Softbyte.
BANK

Softbyte

56
 TRANSACTION ANALYSIS
TRANSACTION 1 SOLUTION
Assets = Liabiliti + Owner’s
es Equity
R.
Neal,
Cash Capit
al

(1) +15,000 =+15,000 Investment

There
Thereisisan
anincrease
increasein
inthe
theasset
assetCash,
Cash,$15,000,
$15,000,and
and
an
anequal
equalincrease
increasein
inthe
theowner’s
owner’sequity,
equity,R.
R.Neal,
Neal,
Capital,
Capital,$15,000.
$15,000.
57
 TRANSACTION ANALYSIS
TRANSACTION 2

Softbyte purchases computer equipment for $7,000

cash.

58
 TRANSACTION ANALYSIS
TRANSACTION 2 SOLUTION

Assets = Liabilities + Owner’s Equity

R. Neal,
Cash + Equipment = Capital
Old Bal. $15,000 $15,000
(2) -7,000 +$7,000
New Bal. $ 8,000 + $7,000 = $15,000

$15,000

Cash
Cashisisdecreased
decreased$7,000,
$7,000,and
andthe
theasset
asset
Equipment
Equipmentisisincreased
increased$7,000.
$7,000.
59
 TRANSACTION ANALYSIS
TRANSACTION 3

 Softbyte purchases for $1,600 from Acme

Supply Company computer paper and other
supplies expected to last several months.
 Acme agrees to allow Softbyte to pay this
bill next month, in October.
 This transaction is referred to as a purchase
on account or a credit purchase.
Acme Supply Company

Softbyte

60
 TRANSACTION ANALYSIS
TRANSACTION 3 SOLUTION

Assets = Liabilities + Owner’s Equity

Accounts R. Neal,
Cash + Supplies + Equipment = Payable + Capital
Old Bal. $8,000 $7,000 $15,000
(3)+$1,600 +$1,600
New Bal. $8,000 + $1,600 + $7,000 = $1,600 + $15,000

$16,600 $16,600

The
Theasset
assetSupplies
Suppliesisisincreased
increased$1,600,
$1,600,and
andthe
theliability
liability
Accounts
AccountsPayable
Payableisisincreased
increasedby
bythe
thesame
sameamount.
amount.
61
 TRANSACTION ANALYSIS
TRANSACTION 4

 Softbyte receives $1,200 cash from

customers for programming services it
has provided.
 This transaction represents the Softbyte’s
principal revenue-producing activity.

Softbyte

62
 TRANSACTION ANALYSIS
TRANSACTION 4 SOLUTION

Assets = Liabilities + Owner’s Equity

Accounts R. Neal,
Cash + Supplies + Equipment = Payable + Capital
Old Bal. $8,000 $1,600 $7,000 $1,600 $15,000
(4) +1,200 +1,200 Service
Revenue
New Bal. $9,200 + $1,600 + $7,000 = $1,600 + $16,200

$17,800 $17,800

Cash
Cashisisincreased
increased$1,200,
$1,200,and
andR.
R.
Neal,
Neal,Capital
Capitalisisincreased
increased$1,200.
$1,200.
63
 TRANSACTION ANALYSIS
TRANSACTION 5

Softbyte receives a bill for $250 from the Daily

News for advertising but postpones payment of
the bill until a later date.

Softbyte Bill

Daily News

64
 TRANSACTION ANALYSIS
TRANSACTION 5 SOLUTION

Assets = Liabilities + Owner’s Equity

Accounts R. Neal,
Cash + Supplies + Equipment = Payable + Capital
Old Bal. $9,200 $1,600 $7,000 $1,600 $16,200
(5) +250 -250 Advertising
New Bal.
Expense $9,200 + $1,600 + $7,000 = $1,850 + $15,950

$17,800 $17,800

Accounts
AccountsPayable
Payableisisincreased
increased$250,
$250,and
and
R.
R.Neal,
Neal,Capital
Capitalisisdecreased
decreased$250.
$250.

65
 TRANSACTION ANALYSIS
TRANSACTION 6

 Softbyte provides $3,500 of programming

services for customers.
 Cash of $1,500 is received from customers,
and the balance of $2,000 is billed on
account.

Softbyte
Bill

66
 TRANSACTION ANALYSIS
TRANSACTION 6 SOLUTION

Assets = Liabilities + Owner’s Equity

Accounts Accounts R. Neal,
Cash + Receivable + Supplies + Equipment = Payable + Capital
Old Bal. $ 9,200 $1,600 $7,000 $1,850 $15,950
(6) +1500 +2,000 +3,500 Srvice
NewRev
Bal. $10,700 + $2,000 + $1,600 + $7,000 = $1,850 + $19,450

$21,300 $21,300

Cash
Cashisisincreased
increased$1,500;
$1,500;Accounts
AccountsReceivable
Receivableisis
increased
increased$2,000;
$2,000;and
andR.
R.Neal,
Neal,Capital
Capitalisisincreased
increased$3,500.
$3,500.

67
 TRANSACTION ANALYSIS
TRANSACTION 7

Expenses paid in cash for September are store rent $600,

salaries of employees $900, and utilities $200.

$600

$900
Softbyte

$200

68
 TRANSACTION ANALYSIS
TRANSACTION 7 SOLUTION

Assets = Liabilities + Owner’s Equity

Accounts Accounts R. Neal,
Cash + Receivable + Supplies + Equipment = Payable + Capital
Old Bal. $10,700 $2,000 $1,600 $7,000 $1,850 $19,450
(7) -1,700 -600 Rent Exp.

-900
Salaries
New Bal. Exp.
$ 9,000 + $2,000 + $1,600 + $7,000 = $1,850 + $17,750

-200 Utilities Exp. $19,600 $19,600

Cash
Cashisisdecreased
decreased$1,700
$1,700and
andR.
R.Neal,
Neal,Capital
Capitalisis
decreased
decreasedbybythe
thesame
sameamount.
amount.
69
 TRANSACTION ANALYSIS
TRANSACTION 8

Softbyte pays its $250 Daily News advertising bill

in cash.

Softbyte

Daily News

70
 TRANSACTION ANALYSIS
TRANSACTION 8 SOLUTION

Assets = Liabilities + Owner’s Equity

Accounts Accounts R. Neal,
Cash + Receivable + Supplies + Equipment = Payable + Capital
Old Bal. $9,000 $2,000 $1,600 $7,000 $1,850 $17,750
(8) -250 -250
New Bal. $8,750 + $2,000 + $1,600 + $7,000 = $1,600 + $17,750

$19,350 $19,350

Cash
Cashisisdecreased
decreased$250
$250and
andAccounts
AccountsPayable
Payableisis
decreased
decreasedbybythe
thesame
sameamount.
amount.

71
 TRANSACTION ANALYSIS
TRANSACTION 9

The sum of $600 in cash is received

from customers who have previously
been billed for services (in Transaction
6).

Softbyte

72
 TRANSACTION ANALYSIS
TRANSACTION 9 SOLUTION

Assets = Liabilities + Owner’s Equity

Accounts Accounts R. Neal,
Cash + Receivable + Supplies + Equipment = Payable + Capital
Old Bal. $8,750 $2,000 $1,600 $7,000 $1,600 $17,750
(9) +600 -600
New Bal. $9,350 + $1,400 + $1,600 + $7,000 = $1,600 + $17,750

$19,350 $19,350

Cash
Cashisisincreased
increased$600
$600and
andAccounts
AccountsReceivable
Receivableisis
decreased
decreasedby bythe
thesame
sameamount.
amount.

73
 TRANSACTION ANALYSIS
TRANSACTION 10

Ray Neal withdraws $1,300 in cash

from the business for his personal
use.

$1,300
Softbyte

74
 TRANSACTION ANALYSIS
TRANSACTION 10 SOLUTION

Assets = Liabilities + Owner’s Equity

Accounts Accounts R. Neal,
Cash + Receivable + Supplies + Equipment = Payable + Capital
Old Bal. $9,350 $1,400 $1,600 $7,000 $1,600 $17,750
(10) -1,300 -1,300
New Bal.
Drawings $8,050 + $1,400 + $1,600 + $7,000 = $1,600 + $16,450

$18,050 $18,050

Cash
Cashisisdecreased
decreased$1,300
$1,300and
andR.
R.Neal,
Neal,Capital
Capitalisis
decreased
decreasedbybythe
thesame
sameamount.
amount.
75
 FINANCIAL STATEMENTS
After transactions are identified, recorded, and
summarized, 4 financial statements are prepared from
the summarized accounting data:
1 An income statement presents the revenues and
expenses and resulting net income or net loss for a
specific period of time.
2 An owner’s equity statement summarizes the
changes in owner’s equity for a specific period of
time.
3 A Financial Statement Position reports the assets,
liabilities, and owner’s equity at a specific date.
4 A statement of cash flows summarizes information
about the cash inflows (receipts) and outflows
(payments) for a specific period of time.
76
 FINANCIAL STATEMENTS AND THEIR INTERRELATIONSHIPS

SOFTBYTE
Income Statement
For the Month Ended September 30, 2002
Revenues
Service revenue $ 4,700
Expenses
Salaries expense $ 900
Rent expense 600
Advertising expense 250
Utilities expense 200
Total expenses 1,950
Net income 2,750

Net income of $2,750 shown on the income statement is added to the

beginning balance of owner’s capital in the owner’s equity statement.
77
 FINANCIAL STATEMENTS AND THEIR INTERRELATIONSHIPS

SOFTBYTE
Owner’s Equity Statement
For the Month Ended September 30, 2002
Capital, September 1 $ –0–
Add: Investments $ 15,000
Net income 2,750 17,750
17,750
Less: Drawings 1,300
Capital, September 30 $ 16,450

Net income of $2,750 is determined from the information in the owner’s

equity column of the Summary of Transactions (Illustration 1-7).

78
 FINANCIAL STATEMENTS AND THEIR
INTERRELATIONSHIPS

SOFTBYTE
Owner’s Equity Statement
For the Month Ended September 30, 2002
Capital, September 1 $ –0–
Add: Investments $ 15,000
Net income 2,750 17,750
17,750
Less: Drawings 1,300
$16,450
Capital, September 30

Net income of $2,750 carried forward from the income statement to the owner’s
equity statement. The owner’s capital of $16,450 at the end of the reporting
period is shown as the final total of the owner’s equity column of the Summary
of Transactions (Illustration 1-7). 79
FINANCIAL STATEMENTS AND THEIR INTERRELATIONSHIPS

SOFTBYTE
Finansial Statement Position
September 30, 2002
Assets
Cash $ 8,050
Accounts receivable 1,400
Supplies 1,600
Equipment 7,000
Total assets $ 18,050
Liabilities and Owner’s Equity
Liabilities
Accounts payable $ 1,600
Owner’s equity

R. Neal, capital 16,450

Total liabilities and owner’s equity $ 18,050

Owner’s capital of $16,450 at the end of the reporting period shown 80

in the owner’s equity statement is shown on the balance sheet.
 FINANCIAL STATEMENTS AND THEIR INTERRELATIONSHIPS

SOFTBYTE
Statement Financial Position
September 30, 2002
Assets
Cash $ 8,050
Accounts receivable 1,400
Supplies 1,600
Equipment 7,000
Total assets $ 18,050
Liabilities and Owner’s Equity
Liabilities
Accounts payable $ 1,600
Owner’s equity

R. Neal, capital 16,450

Total liabilities and owner’s equity $ 18,050

Cash of $8,050 on the balance sheet is reported on the statement of cash flows.
81
 FINANCIAL STATEMENTS AND THEIR INTERRELATIONSHIPS

SOFTBYTE
Statement of Cash Flows
For the Month Ended September 30, 2002
Cash flows from operating activities
Cash receipts from revenues $ 3,300
Cash payments for expenses (1,950)
Net cash provided by operating activities 1,350
Cash flows from investing activities
Purchase of equipment (7,000)
Cash flows from financing activities
Investment by owners $ 15,000
Withdraws by owners (1,300)
Net cash provided by financing activities 13,700
Net increase in cash 8,050
Cash at the beginning of the period –0–
Cash at the end of the period $ 8,050

Cash of $8,050 on the balance sheet and statement of cash flows is shown as the 82
final total of the cash column of the Summary of Transactions (Illustration 1-7).