Tatap Muka 3

AKUNTANSI KEUANGAN
MENENGAH I
03
Modul ke:
SISTEM INFORMASI AKUNTANSI
Putri Renalita Sutra Tanjung,SE.,MM.,MAk

Fakultas
Fakultas Ekonomi
dan Bisnis
Program Studi
Akuntansi
Content
• Terminologi Dasar Akuntansi

• Aturan Double Entry (Debit-Kredit)
• Persamaan Dasar Akuntansi
• Laporan Keuangan dan Struktur Kepemilikan
• Langkah-langkah dalam siklus akuntansi.
• Sistem pengumpulan dan pemrosesan data transaksi.

• Penyebaran informasi keuangan kepada pihak-pihak yang
berkepentingan.
• Sangat bervariasi dari satu bisnis ke bisnis lainnya. Faktor-
factor yang mempengaruhi :
 Sifat bisnis
 Tipe transaksi
 Ukuran perusahaan
 Volume data
 Kebutuhan terhadap informasi bagi manajemen dan pihak-
pihak lain
Membantu manajemen menjawab pertanyaan-pertanyaan

seperti :
•Berapa besar dan jenis-jenis hutang apa yang masih beredar?
•Apakah penjualan kita periode ini lebih tinggi dibandingkan
periode sebelumnya ?
•Aset apa yang kita miliki?
•Berapa besar arus kas masuk dan arus kas keluar?
•Apakah kita menghasilkan laba selama periode yang lalu?
•Adakah lini produk atau divisi kita yang mengalami kerugian?
•Layakkah kita menaikkan dividen kepda pemegang saham?
•Apakah tingkat pengembalian atas asset bersih kita meningkat?
Terminologi Dasar
•Event •Jurnal
•Transaksi •Posting (Pemindahbukuan)
•Akun •Neraca Saldo
•Akun Riil •Jurnal Penyesuaian
•Akun Nominal •Laporan Keuangan
•Buku Besar (Ledger) •Jurnal Penutup
Debit dan Kredit

• Istilah Debit (Dr) dan Kredit (Cr) masing-masing
berarti Kiri dan Kanan.
• Akun menunjukkan efek transaksi pada akun aset,
kewajiban, ekuitas, pendapatan, atau pengeluaran
yang diberikan.
• Sistem Akuntansi double entry (Efek Dua Sisi).
• Pencatatan dilakukan dengan mendebet setidaknya
satu akun dan mengkredit yang lain.
• Debit harus sama dengan Kredit
Debit dan Kredit
 Pengaturan yang menunjukkan
Account
pengaruh transaksi pada akun.
 Debit = “Kiri”
 Kredit = “Kanan”
An Account can
Account Name
be illustrated in a
Debit / Dr. Credit / Cr.
T-Account form.
LO 2
Debit dan Kredit
Jika jumlah jurnal Debit lebih besar dari jumlah jurnal
Kredit, maka akun tersebut memiliki saldo DEBIT.
Account Name
Transaction #1 $10,000 $3,000 Transaction #2

Transaction #3 8,000
Balance $15,000
Debit dan Kredit
Jika jumlah jurnal Kredit lebih besar dari jumlah jurnal
Debit, maka akun tersebut memiliki saldo KREDIT.
Account Name
Transaction #1 $10,000 $3,000 Transaction #2

8,000 Transaction #3
Balance $1,000
Ikhtisar Debit dan Kredit
Liabilities
Saldo
Saldo Saldo
Saldo
Normal
Normal Normal
Normal
Debit
Debit Credit
Credit Normal Balance
Chapter
3-24
Assets Equity
Debit / Dr. Credit / Cr. Debit / Dr. Credit / Cr.
Normal Balance Normal Balance
Chapter Chapter
3-23 3-25
Revenue
Expense
Normal Balance
Normal Balance
Chapter
Chapter 3-26
3-27
Ikhtisar Debit dan Kredit
Laporan Posisi Keuangan Laporan Laba Rugi
Asset = Liability + Equity Revenue - Expense
Debit
Credit
Persamaan Dasar Akuntansi
Hubungan diantara Aset, Liabilitas dan Ekuitas dalam

sebuah bisnis : ILLUSTRATION 3-3
Expanded Equation and
Debit/Credit Rules and Effects
Persamaan harus selalu balance setelah setiap ada

transaksi. Untuk setiap Debit harus sama besar dengan
Kredit.
Ilustrasi Sistem Double Entry
1. Pemilik menginvestasikan $40,000 untuk ditukarkan

dengan saham biasa.
= +
Assets Liabilities Equity
+ 40,000 + 40,000
2. Mengeluarkan $600 tunai untuk gaji sekretaris.
= +
- 600 - 600
(expense)
3. Membeli Peralatan Kantor dengan harga $5,200,

melalui penerbitan wesel berbunga 10%.
= +
+ 5,200 + 5,200
4. Menerima kas $4,000 untuk jasa yang disediakan.
= +
+ 4,000 + 4,000
(revenue)
5. Membayar kewajiban jangka pendek sebesar $7,000.
= +
- 7,000 - 7,000
6. Mengumumkan dividen tunai sebesar $5,000.
= +
+ 5,000 - 5,000
7. Mengkonversi kewajiban jangka panjang sebesar

$80,000 menjadi saham biasa.
= +
- 80,000 + 80,000
8. Membayar tunai sebesar $16,000 untuk sebuah van

pengiriman.
= +
- 16,000
+ 16,000
Perhatikan
Perhatikanbahwa
bahwapersamaan
persamaanakuntansi
akuntansidijaga
dijaga
setelah
setelahmencatat
mencatatsetiap
setiaptransaksi.
transaksi.
Laporan Keuangan dan Sistem Kepemilikan
Struktur kepemilikan menentukan jenis akun yang merupakan

bagian dari ekuitas.
Perseorangan
Perseorangan atau
atau Korporasi
Korporasi
Persekutuan
Persekutuan
 Akun Modal  Modal Saham

 Akun Penarikan  Premi Saham
 Akun Pendapatan
 Dividen
 Akun Beban
 Laba Ditahan
ILLUSTRATION 3-4
Financial Statements and
Ownership Structure
Investments by shareholders
Net income retained in the
business
Laporan
Keuangan dan
Struktur
Kepemilikan
Laporan Keuangan dan Sistem Kepemilikan
ILLUSTRATION 3-5
Effects of Transactions
on Equity Accounts
Siklus Akuntansi
ILLUSTRATION 3-6
Transactions
Reversing entries Journalization
Post-closing trail balance Posting
Closing Trial balance
Work
Statement preparation Sheet
Adjustments
Adjusted trial balance

Siklus Akuntansi
Mengidentifikasi dan mencatat setiap

transaksi dan kejadian lainnya
Suatu item harus diakui dalam laporan keuangan jika :
1. Memenuhi definisi dari unsur laporan keuangan;
2. Adanya kemungkinan bahwa manfaat ekonomi masa

depan yang terkait dengan barang tersebut akan
mengalir ke atau dari entitas; dan
3. memiliki biaya atau nilai yang dapat diukur secara

andal.
Pembuatan Jurnal
Jurnal Umum – daftar transaksi atau kejadian kronologis yang

diekspresikan dengan istilah debit dan kredit pada akun-akun
tertentu. Ayat Jurnal dicatat di dalam jurnal.
September 1: Pemegang saham menginvestasikan kas ₺15,000

untuk ditukarkan menjadi saham biasa.
ILLUSTRATION 3-7
LO 4
Pemindahbukuan (Posting)
Posting – Proses transfer jumlah dalam jurnal ke akun buku
besar (ledger).
ILLUSTRATION 3-7
ILLUSTRATION 3-8
Advance slide in presentation mode to reveal answers.

ILLUSTRATION 3-8
Posting a Journal
Entry
Posting – Transferring amounts from journal to ledger.

Contoh yang Diperluas

Tujuan dari analisa dari setiap transaksi adalah :
(1) Untuk mengidentifikasi tipe akun yang terlibat, dan
(2) Untuk menentukan akun tersebut masuk dalam kriteria

debit atau kredit.
Perlu diingat bahwa setiap jurnal entri mempengaruhi satu atau

lebih dari item berikut: aset, kewajiban, ekuitas, pendapatan,
atau beban.
1. October 1: Pemegang saham menginvestasikan kas
sebesar ₺100,000 pada sebuah perusahaan advertising
yang dikenal dengan nama Pioneer Advertising Agency Inc.
ILLUSTRATION 3-9
Oct. 1 Cash 100,000
Share Capital—Ordinary 100,000
Cash Share Capital—Ordinary

Debit Credit Debit Credit
100,000 100,000
LO 4
2. October 1: Pioneer membeli peralatan kantor seharga
₺50,000 dengan menandatangani wesel bayar dengan
jangka waktu 3 bulan, 12%, sebesar ₺50,000.
ILLUSTRATION 3-
10
Oct. 1 Equipment 50,000
Notes payable 50,000
Equipment Notes Payable

50,000 50,000
LO 4
3. October 2: Pioneer receives a ₺12,000 cash advance from
KC, a client, for advertising services that are expected to be
completed by December 31.
ILLUSTRATION 3-
11
Oct. 2 Cash 12,000
Unearned Service Revenue 12,000
Cash Unearned Service Revenue

100,000 12,000
12,000
LO 4
4. October 3: Pioneer pays ₺9,000 office rent, in cash, for
October.
ILLUSTRATION 3-12
Oct. 3 Rent Expense 9,000

Cash 9,000
Cash Rent Expense

100,000 9,000 9,000
12,000
LO 4
5. October 4: Pioneer pays ₺6,000 for a one-year insurance
policy that will expire next year on September 30.
ILLUSTRATION 3-13
Oct. 4 Prepaid Insurance 6,000

Cash 6,000
Cash Prepaid Insurance

100,000 9,000 6,000
12,000 6,000
LO 4
6. October 5: Pioneer purchases, for ₺25,000 on account, an
estimated 3-month supply of advertising materials from
Aero Supply.
ILLUSTRATION 3-
14
Oct. 5 Supplies 25,000
Accounts Payable 25,000
Supplies Accounts Payable

25,000 25,000
LO 4
7. October 9: Pioneer signs a contract with a local newspaper
for advertising inserts (flyers) to be distributed starting the
last Sunday in November. Pioneer will start work on the
content of the flyers in November. Payment of ₺7,000 is
due following delivery of the Sunday papers containing the
flyers.
ILLUSTRATION 3-15
Transaksi bisnis belum terjadi. Hanya ada kesepakatan antara

Pioneer Advertising dan surat kabar untuk layanan yang akan
diberikan pada bulan November. Karena itu, tidak perlu masuk
jurnal bulan Oktober.
LO 4
8. October 20: Pioneer’s board of directors declares and pays
a ₺5,000 cash dividend to shareholders.
ILLUSTRATION 3-16
Oct. 20 Dividends 5,000
Cash 5,000
Cash Dividends
100,000 9,000 5,000
12,000 6,000
5,000
LO 4
9. October 26: Employees are paid every four weeks. The
total payroll is ₺2,000 per day. The pay period ended on
Friday, October 26, with salaries of ₺40,000 being paid.
ILLUSTRATION 3-
Oct. 26 Salaries and Wages Expense 40,000 17
Cash 40,000
Cash Salaries and Wages Expense

100,000 9,000 40,000
12,000 6,000
5,000
40,000
LO 4
10. October 31: Pioneer receives ₺28,000 in cash and bills
Copa Company ₺72,000 for advertising services of
₺100,000 provided in October. ILLUSTRATION 3-18
Oct. 31 Cash 28,000

Accounts Receivable 72,000
Service Revenue 100,000
Cash Accounts Receivable Service Revenue

Debit Credit Debit Credit Debit Credit
100,000 9,000 72,000 100,000
12,000 6,000
28,000 5,000
40,000
80,000
Neraca Saldo (Trial Balance)
Neraca Saldo
 Daftar masing-masing akun dan saldonya sesuai
urutannya di buku besar.
 Saldo debet tercantum di kolom kiri dan saldo
kredit di kolom kanan.
 Digunakan untuk membuktikan kesamaan
matematis dari saldo debit dan kredit.
 Mengungkap kesalahan dalam penjurnalan dan
posting.
ILLUSTRATION 3-19
Ayat Jurnal Penyesuaian
Ayat jurnal penyesuaian memungkinkan untuk :

 Melaporkan Laporan Posisi Keuangan (Aset, Kewajiban,
Ekuitas) yang sesuai dengan tanggal pernyataan.
 Melaporkan Laporan Laba Rugi (Pendapatan dan
Beban) yang tepat untuk periode tersebut
► Pendapatan dicatat pada periode saat jasa diberikan.
► Beban diakui pada periode beban tersebut
dikeluarkan/terjadi.
LO 5
Ayat Jurnal Penyesuaian
Tipe-tipe Ayat Jurnal Penyesuaian

Illustration 3-20
Penangguhan Akrual
1. Prepaid Expenses. Beban 3. Accrued Revenues.

dibayar tunai dan dicatat Pendapatan atas jasa yang
sebagai aset sebelum beban sudah diberikan namun kas
tersebut digunakan atau belum diterima atau dicatat.
dikonsumsi.
2. Unearned Revenues. 4. Accrued Expenses. Beban
Kas diterima sebelum jasa telah terjadi namun kas
diberikan. belum diterima atau dicatat.
Ayat Jurnal Penyesuaian untuk Deferrals
Deferrals adalah beban atau pendapatan yang diakui pada tanggal

transaksi pada saat kasdipertukarkan.
Dua tipe deferrals

Beban Dibayar Dimuka (Prepaid expenses)
Pendapatan Diterima Dimuka (Unearned revenues)
Jika perusahaan tidak membuat jurnal penyesuaian penangguhan ini :
 Asset dan Kewajiban dicatat lebih tinggi (overstated), dan
 biaya dan pendapatan yang terkait dicatat sangat rendah.
LO 5
ILLUSTRATION 3-21 Adjusting Entries for Deferrals
Ayat Jurnal Penyesuaian untuk Prepaid Expense
Prepaid Expenses. Aset dibayarkan dan dicatat sebelum

perusahaan menggunakan aset tersebut.
Cash Payment BEFORE Expense Recorded
Prepayments often occur in regard to:

 Insurance  Rent
 Supplies  Buildings and equipment
 Advertising
LO 5
Supplies. Pioneer purchased advertising supplies costing

₺25,000 on October 5. Prepare the journal entry to record the
purchase of the supplies.
Oct. 5 Supplies 25,000

Cash 25,000
Supplies Cash
25,000 25,000
LO 5
Supplies. An inventory count at the close of business on

October 31 reveals that ₺10,000 of supplies are still on hand.
Oct. 31 Supplies Expense 15,000

Supplies 15,000
Supplies Supplies Expense

25,000 15,000 15,000
10,000
LO 5
Adjusting Entries for
Prepaid Expenses
Statement
Presentation:
Supplies identifies that
portion of the asset’s
cost that will provide
future economic benefit.
ILLUSTRATION 3-35
Adjusting Entries for Prepaid Expenses
Statement
Presentation:
Supplies expense
shows a balance of
₺15,000, which
equals the cost of
supplies used in
October
ILLUSTRATION 3-35
LO 5
Insurance. On Oct. 4th, Pioneer paid ₺6,000 for a one-year fire

insurance policy, beginning October 1. Show the entry to
record the purchase of the insurance.
Oct. 4 Prepaid Insurance 6,000
Cash 6,000
Prepaid Insurance Cash

6,000 6,000
LO 5
Insurance. An analysis of the policy reveals that ₺500 (₺6,000

÷ 12) of insurance expires each month. Thus, Pioneer makes
the following adjusting entry.
Oct. 31 Insurance Expense 500
Prepaid Insurance 500
Prepaid Insurance Insurance Expense

6,000 500 500
5,500
LO 5
Prepaid Expenses
Statement
Presentation:
Prepaid Insurance
represents the
unexpired cost for
the remaining 11
months of
coverage.
ILLUSTRATION 3-35
Statement
Presentation:
Insurance
expense identifies
that portion of the
asset’s cost that
expired in
October.
ILLUSTRATION 3-35
LO 5
Depreciation. Pioneer estimates depreciation on its office

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

Accumulated Depreciation 400
Depreciation Expense Accumulated Depreciation

400 400
LO 5
Prepaid Expenses
Statement
Presentation:
Accumulated
Depreciation—is a
contra asset
account.
ILLUSTRATION 3-35
Statement
Presentation:
Depreciation
expense identifies
that portion of the
asset’s cost that
expired in
October.
ILLUSTRATION 3-35
LO 5
Adjusting Entries for Unearned Revenues
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
LO 5
Unearned Revenue. Pioneer 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
Unearned Revenues. An evaluation of the service Pioneer

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

Service Revenue Unearned Service Revenue

100,000 4,000 12,000
4,000
8,000
LO 5
Unearned Revenues. An evaluation of the service Pioneer

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

Service Revenue Unearned Service Revenue

100,000 4,000 12,000
4,000
8,000
LO 5
Unearned Revenues
Statement
Presentation:
Unearned service
revenue represents the
remaining advertising
services expected to be
performed in the future.
ILLUSTRATION 3-35
Statement
Presentation:
Service revenue
shows total revenue
recognized in
October.
ILLUSTRATION 3-35
LO 5
Adjusting Entries for Accruals
Accruals dibuat untuk mencatat

 Pendapatan untuk jasa yang telah diberikan dan
 Beban yang telah terjadi pada perioe berjalan.
Tanpa ayat jurnal penyesuaian,
Akun pendapatan (dan akun terkait dengan aset) atau
Akun beban (dan akun terkait kewajiban) akan dicatat

sangat rendah.
LO 5
ILLUSTRATION 3-27 Adjusting Entries for Accruals LO 5
Adjusting Entries for Accrued Revenues
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
LO 5
Adjusting Entries for Accrued Revenues
Accrued Revenues. In October Pioneer performed services

worth ₺2,000 that were not billed to clients on or before
October 31. Pioneer 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
ILLUSTRATION 3-35
Adjusting Entries
for Accrued
Revenues
ILLUSTRATION 3-35
Statement Presentation
Adjusting Entries for Accrued Expenses
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
LO 5
Accrued Interest. Pioneer signed a three-month, 12%, 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:
ILLUSTRATION 3-29
Formula for Computing
1 2 3 Interest
LO 5
Accrued Interest. Pioneer 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
LO 5
ILLUSTRATION 3-35
Adjusting Entries
for Accrued
Expenses
ILLUSTRATION 3-35
Statement Presentation LO 5
Accrued Salaries. At October 31, the salaries and wages for

these days represent an accrued expense and a related liability to
Pioneer. The employees receive total salaries of ₺10,000 for a
five-day work week, or ₺2,000 per day.
LO 5
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
LO 5
ILLUSTRATION 3-35
Adjusting Entries
for Accrued
Expenses
ILLUSTRATION 3-35
ILLUSTRATION 3-35
Adjusting Entries
for Accrued
Expenses
ILLUSTRATION 3-35
Accrued Salaries. On November 23, Pioneer 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
LO 5
Bad Debts. Assume Pioneer 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 3-32
Adjustment for Bad Debt
Expense
LO 5
ILLUSTRATION 3-35
Adjusting Entries
for Accrued
Expenses
ILLUSTRATION 3-35
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 3-33
Menyiapkan Laporan Keuangan
Financial
FinancialStatements
Statementsare
areprepared
prepareddirectly
directlyfrom
from the
the
Adjusted
AdjustedTrial
TrialBalance.
Balance.
Retained Statement of
Income
Earnings Financial
Statement
Statement Position
LO 6
ILLUSTRATION 3-34 Preparation of the Income
Statement and Retained Earnings Statement from
the Adjusted Trial Balance
ILLUSTRATION 3-35
Preparation of the Statement of Financial Position from the Adjusted Trial LO 6
Balance
Ayat Jurnal Penutup
Proses dasar :
 Mengurangi saldo nominal rekening (sementara) ke nol dalam
persiapan untuk transaksi periode berikutnya.
 Mentransfer semua saldo akun pendapatan dan beban (akun
laporan laba rugi) ke Saldo Laba.
 Laporan posisi keuangan (aset, kewajiban, dan ekuitas) akun
tidak ditutup.
 Dividen ditutup langsung ke Saldo Laba.
 akun Ikhtisar Laba Rugi dapat digunakan namun tidak
berpengaruh pada laporan keuangan.
LO 7
Ayat Jurnal Penutup
ILLUSTRATION 3-33
Closing Journal Entries:
Retained Earnings 5,000

Dividends 5,000

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
LO 7
Illustration 3-38
ILLUSTRATION 3-38
LO 7
Ringkasan Siklus Akuntansi
1. Masukkan transaksi periode dalam jurnal yang tepat.

2. Posting dari jurnal ke buku besar.
3. Siapkan neraca saldo sebelum disesuaikan (neraca saldo).
4. Siapkan jurnal penyesuaian jurnal dan posting ke buku besar.
5. Siapkan neraca saldo setelah disesuaikan (neraca saldo
disesuaikan).
6. Siapkan laporan keuangan dari neraca saldo yang disesuaikan.
7. Siapkan entri jurnal penutup dan kirimkan ke buku besar.
8. Siapkan neraca saldo setelah penutupan.
9. Siapkan jurnal pembalik (opsional) dan posting ke buku besar.
Reversing entries are LO 7

covered in Appendix 3B.
ILLUSTRATION 3-39
Merchandising
Company
Financial Statements of a Merchandising Company
ILLUSTRATION 3-40
LO 8
Financial Statements of a Merchandising Company
ILLUSTRATION 3-40
LO 8
Daftar Pustaka
• Kieso & Weygandt. (2007). Intermediate Accounting Jilid 1. E. 12, Erlangga.
• Kieso, Weygandt, dan Warfield. 2011. Intermediate Accounting IFRS
Edition. Volume Pertama. United States of America: Wiley
• Kieso, Weygandt, dan Warfield. 2014. Intermediate Accounting IFRS
Edition. Second Edition. United States of America: Wiley
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AKUNTANSI KEUANGAN

SISTEM INFORMASI AKUNTANSI

Putri Renalita Sutra Tanjung,SE.,MM.,MAk

• Terminologi Dasar Akuntansi

• Sistem pengumpulan dan pemrosesan data transaksi.

Membantu manajemen menjawab pertanyaan-pertanyaan

Debit dan Kredit

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

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

Normal Balance Normal Balance

Laporan Posisi Keuangan Laporan Laba Rugi

Asset = Liability + Equity Revenue - Expense

Hubungan diantara Aset, Liabilitas dan Ekuitas dalam

Persamaan harus selalu balance setelah setiap ada

1. Pemilik menginvestasikan $40,000 untuk ditukarkan

2. Mengeluarkan $600 tunai untuk gaji sekretaris.

3. Membeli Peralatan Kantor dengan harga $5,200,

4. Menerima kas $4,000 untuk jasa yang disediakan.

5. Membayar kewajiban jangka pendek sebesar $7,000.

6. Mengumumkan dividen tunai sebesar $5,000.

7. Mengkonversi kewajiban jangka panjang sebesar

8. Membayar tunai sebesar $16,000 untuk sebuah van

Struktur kepemilikan menentukan jenis akun yang merupakan

 Akun Modal  Modal Saham

Reversing entries Journalization

Post-closing trail balance Posting

Closing Trial balance

Adjusted trial balance

Mengidentifikasi dan mencatat setiap

1. Memenuhi definisi dari unsur laporan keuangan;

2. Adanya kemungkinan bahwa manfaat ekonomi masa

3. memiliki biaya atau nilai yang dapat diukur secara

Jurnal Umum – daftar transaksi atau kejadian kronologis yang

September 1: Pemegang saham menginvestasikan kas ₺15,000

Advance slide in presentation mode to reveal answers.

Posting – Transferring amounts from journal to ledger.

Contoh yang Diperluas

(1) Untuk mengidentifikasi tipe akun yang terlibat, dan

(2) Untuk menentukan akun tersebut masuk dalam kriteria

Perlu diingat bahwa setiap jurnal entri mempengaruhi satu atau

Cash Share Capital—Ordinary

Equipment Notes Payable

Cash Unearned Service Revenue

Oct. 3 Rent Expense 9,000

Cash Rent Expense

Oct. 4 Prepaid Insurance 6,000

Cash Prepaid Insurance

Supplies Accounts Payable

Transaksi bisnis belum terjadi. Hanya ada kesepakatan antara

Cash Salaries and Wages Expense

Oct. 31 Cash 28,000

Cash Accounts Receivable Service Revenue

Ayat jurnal penyesuaian memungkinkan untuk :

Tipe-tipe Ayat Jurnal Penyesuaian

1. Prepaid Expenses. Beban 3. Accrued Revenues.

Deferrals adalah beban atau pendapatan yang diakui pada tanggal

Dua tipe deferrals

Jika perusahaan tidak membuat jurnal penyesuaian penangguhan ini :

 Asset dan Kewajiban dicatat lebih tinggi (overstated), dan

 biaya dan pendapatan yang terkait dicatat sangat rendah.

Prepaid Expenses. Aset dibayarkan dan dicatat sebelum

Cash Payment BEFORE Expense Recorded

Prepayments often occur in regard to:

Supplies. Pioneer purchased advertising supplies costing