TTM 01-Account in Action

ACCOUNTING IN ACTION
T E A M T E A C H I N G
M AT E R I
1. Pengertian Akuntansi 7. Persamaan Akuntansi

a. Assets
2. Tiga aktivitas akuntansi
b. Liabilities
3. Manfaat Informasi Akuntasi
c. Stockholders’ Equity
4. Profesi Akuntansi 8. Penerapan Persamaan Akuntansi
d. Analisa Transaksi
5. Generally Accepted Accounting
e. Ikhtisar Transaksi
Principles, termasuk: ETAP, EMKM 9. Laporan Keuangan
Accounting Standard f. Neraca/Laporan Posisi keuangan
6. Jenis – Jenis Perusahaan g. Laporan Laba Rugi
h. Laporan Perubahan Equitas
i. Cash Flow
CHAPTER 1
Accounting In Action
1 Accounting in Action
Learning Objectives
1 Identify the activities and users associated with accounting.
Explain the building blocks of accounting: ethics, principles, and

2 assumptions.
3 State the accounting equation, and define its components.
Analyze the effects of business transactions on the accounting

4 equation.
Describe the four financial statements and how they are

5 prepared.
Preview of Chapter 1
What is Accounting?
 Akuntansi merupakan proses untuk mengidentifikasi,
memproses data keuangan untuk dijadikan informasi yang
berguna untuk pengambilan keputusan.
 Akuntansi digunakan untuk semua entitas atau organisasi.
 Dasar proses akuntansi adalah data keuangan sehingga
informasi di non keuangan seringkali tidak dapat
dicantumkan dalam laporan keuangan.
 Akuntansi mencatat kejadian dan fakta yang terjadi
sehingga dasar yang harus dipegang dalam proses
akuntansi adalah kejujuran, yang dalam Bahasa akuntansi
diistilahkan sebagai representation faithfulness.
 Akuntansi memproses data menjadi informasi sehingga
kualitas informasi yang dihasilkan akan dipengaruhi oleh
data yang diproses, garbage in garbage out.
What is Accounting?
Accounting consists of three basic activities - it
Identifying
Identifying
Select
Select transactions
transactions and
and events
events
Recording
Recording to
Input,
Input, measure
measure and
and classify
classify Economic various
Information users
Communicating
Communicating
Prepare,
Prepare, analyze
analyze and
and interpret
interpret
the economic events of an organization to interested users

What is Accounting?
Illustration 1-1
Three Activities The activities of the

accounting process
The accounting process includes

the bookkeeping function.
LO 1 Explain what accounting is.

What is Accounting?
What is Accounting?
Jenis-Jenis Usaha
1-4
Example Exercise 1-1
Jenks Company performs the following accounting tasks

during the year.
______Analyzing and interpreting information.
______Classifying economic events.
______Explaining uses, meaning, and limitations of data.
______Keeping a systematic chronological diary of events.
______Measuring events in dollars and cents.
______Preparing accounting reports.
______Reporting information in a standard format.
______Selecting economic activities relevant to the company.
______Summarizing economic events.
Instructions
Categorize the accounting tasks performed by Jenks as relating to either the
identification (I),recording (R), or communication (C) aspects of accounting
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1-4
C Analyzing and interpreting information.

R Classifying economic events.
C Explaining uses, meaning, and limitations of data.
R Keeping a systematic chronological diary of events.
R Measuring events in dollars and cents.
C Preparing accounting reports.
C Reporting information in a standard format.
I Selecting economic activities relevant to the company.
R Summarizing economic events
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What is Accounting?
• Akuntansi adalah sistem informasi yang menyediakan laporan para pemangku kepentingan
mengenai aktivitas ekonomi dan kondisi perusahaan.
Tampilan 1: Akuntansi sebagai sistem

informasi
What is Accounting?
• Definisi dari Sudut Pemakai • Definisi dari Sudut Proses

Kegiatan
"menyediakan informasi
berupa pelaporan keuangan “ proses pencatatan,
yang diperlukan oleh pihak- penggolongan, peringkasan,
pihak yang berkepentingan pelaporan, dan penganalisisan
mengenai kegiatan ekonomi data keuangan suatu
dan kondisi perusahaan.” organisasi".
What is Accounting?
Tujuan akuntansi adalah menyediakan informasi

yang relevan dan tepat waktu untuk pengambilan
keputusan bagi pemangku kepentingan .
Etika adalah prinsip moral yang mengarahkan
individu dalam bertindak.
Who Uses Accounting Data
Internal Users
External Users
Creditors Consumer •Managers •Marketing

ShareholderGroups •human Resources •Budget Officers
•Internal Auditors •Controllers
s External
GovernmenAuditors
ts Customers
Users
Users and
and Uses
Uses of
of Financial
Financial Information
Information
Internal
Users
Illustration 1-1
Questions that internal users
ask
LO 2
Users
Users and
and Uses
Uses of
of Financial
Financial Information
Information
External
Users
Illustration 1-2
Questions that external users
ask
LO 2
Who Uses Accounting Data
Common Questions Asked User
1. Can we afford to give our
employees a pay raise? Human Resources
2. Did the company earn a
satisfactory income? Investors
3. Should any product lines be
eliminated? Management
4. Is cash sufficient to pay dividends
to shareholders? Finance
5. What price for our product will
maximize net income? Marketing
6. Will the company be able to pay
its debts? Creditors
LO 2 Identify the users and uses of accounting.
ETHICS - A KEY CONCEPT
Beliefs that Accepted standards of

distinguish right good and bad
from wrong behavior
ETHICS - A KEY CONCEPT
1. Hindari pelanggaran etika

walaupun itu kecil.
Prinsip-prinsip 2. Pusatkan perhatian pada reputasi
Prinsip-prinsip jangka panjang.
yang
yang mendasari
mendasari 3. Anda bisa saja dihadapkan pada
perilaku
perilaku yang
yang etis
etis konsekuensi pribadi yang buruk
bila tetap berpegang pada posisi
yang etis.
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Ethics In Financial Reporting
KECURANGAN DALAM
A K U N TA N S I D A N B I S N I S
Perusahaan Kecurangan Akuntansi atau Akibat

Bisnis
PT Kimia Farma Menggelembungkan nilai Direksi dan pemeriksa laporan keuangannya
penjualan dan persediaan. (auditor) didenda oleh Bapepam lebih dari
Rp500.000.000.
Enron Menggelembungkan hasil Pailit. Tuntutan pidana terhadap para eksekutif
kinerja keuangan. senior dan lebih dari $60 juta kerugian di pasar
saham.
Tiga Kantor Akuntan Memanipulasi hasil audit Dilarang mengaudit bank oleh pemerintah dan
Publik di Indonesia bank-bank yang diaudit saat bank yang terlibat dilikuidasi.
krisis ekonomi 1998.
Qwest Communication Mengakui penerimaan Rp3 CEO dan para eksekutif didakwa atas “penipuan
International, Inc. miliar berdasarkan bukti keuangan besar-besaran”.
penerimaan palsu.
Xerox Corporation Mengakui pendapatan Denda $10 juta oleh SEC. Enam eksekutif harus
sebesar $3 miliar yang membayar $22 juta.
seharusnya belum dicatat.
P E R A N E T I K A D A L A M A K U N TA N S I D A N
PERUSAHAAN
• Untuk mengatasi penyimpangan, Kongres AS

mengesahkan undang-undang baru untuk
mengawasi perilaku akuntan dan perusahaan.
• Undang-Undang Sarbanes-Oxley diberlakukan

(Sarbanes-Oxley Act of 2002 (SOX) was enacted).
Ethics in Financial Reporting
Question
Ethics are the standards of conduct by which one's actions are
judged as:
a. right or wrong.
b. honest or dishonest.
c. fair or not fair.
d. all of these options.
LO 3 Understand why ethics is a fundamental business concept.

Profesi Akuntansi
Bidang akuntansi terkait dengan pemberian informasi untuk pengambilan

keputusan kepada pihak eksternal organisasi / perusahaan mis kreditur;
investor  Akuntansi keuangan.
Bidang akuntansi terkait dengan pemberian informasi untuk pengambilan

keputusan manajemen  Akuntansi manajemen.
Bidang akuntansi terkait dengan pemenuhan liabilitas dan pelaporan

perpajakan  Akuntansi perpajakan.
Bidang akuntansi terkait dengan pemberian jasa atestasi dan non atestasi oleh
auditor eksternal  Auditing.
Bidang akuntansi terkait dengan pengendalian internal perusahaan  Audit

internal.
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Prinsip Akuntansi yang Diterima Umum
(Generally Accepted Accounting Principles, GAAP)
 Akuntan keuangan mengikuti prinsip

akuntansi berterima umum (generally
accepted accounting principles–GAAP)
dalam menyiapkan laporan keuangan.
 Tujuannya agar investor dan pemangku
kepentingan memungkinkan untuk
membandingkan laporan keuangan
antarperusahaan.
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Akuntansi dikembangkan dari suatu kerangka dasar akuntansi yang

ditetapkan oleh penyusun standar. Kerangka ini merupakan konsep dasar
akuntansi yang berterima umum.
Khusus untuk akuntansi keuangan, penyusunan laporan keuangan
didasarkan pada standar akuntansi yang ditetapkan oleh penyusun
standar.
Di Indonesia penyusun standar – Dewan Standar Akuntansi Keuangan
yang menyusun:
•Pernyataan Standar Akuntansi Keuangan (PSAK)
•Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik signifikan
(SAK ETAP)
•Standar Akuntansi Keuangan Syariah
Secara internasional terdapat International Financial Reporting Standar /
IFRS yang disusun oleh International Accounting Standard Board
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The Building Blocks of Accounting
Accounting Standards
International Accounting Standards Board (IASB)

http://www.iasb.org/
International Financial Reporting Standards (IFRS)
Financial Accounting Standards Board (FASB)

http://www.fasb.org/
Generally Accepted Accounting Principles (GAAP)
LO 4 Explain accounting standards and the measurement principles.

Accounting
Standards
International Accounting Standards Board (IASB)
http://www.iasb.org/
International Financial Reporting

Standards (IFRS)
Financial Accounting Standards Board (FASB)
http://www.fasb.org/
Generally Accepted Accounting Principles

(GAAP)
Ikatan Akuntan Indonesia (IAI)
http://www.iaiglobal.or.id
Standar Akuntansi Keuangan
Generally Accepted Accounting Principles
Financial Statements
Various users 
 Balance
Balance Sheet
Sheet
need financial 
 Income
Income Statement
Statement

 Statement
Statement of
of Owner's
Owner's Equity
Equity
information 
 Statement
Statement of
of Cash
Cash Flows
Flows

 Note
Note Disclosure
Disclosure
The accounting profession

has developed standards
Generally Accepted
Accounting
that are generally accepted
Principles (GAAP)
and universally practiced.
LO 2
LAPORAN KEUANGAN
Laporan keuangan memberikan infomasi  posisi keuangan,
kinerja perubahan posisi keuangan suatu perusahaan yang
bermanfaat bagi sejumlah besar pemakai dalam pengambilan
keputusan
Laporan keuangan menunjukkan apa yang telah dilakukan

manajemen (stewardship), dan pertanggungjawaban sumber daya
yang dipercayakan kepadanya. Laporan keuangan disusun untuk
memenuhi sebagian besar pemakai (investor dan kreditor).
Laporan keuangan disusun berdasarkan standar akuntansi

keuangan (SAK/IFRS). Penerapan standar akuntansi keuangan
untuk hal-hal yang bersifat material: “Pernyataan ini tidak
wajib diterapkan untuk unsur-unsur yang tidak material”
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
• Memenuhi kebutuhan sebagian besar pemakai.
• Menyediakan pengaruh keuangan dari kejadian di masa lalu dan
tidak diwajibkan menyediakan informasi non keuangan.
PPL - IAPI 35
Accounting
Standards
• Untuk keseragaman laporan keuangan, laporan keuangan yang
relevan dan reliable (representational faitfullness)
• Memudahkan penyusun laporan keuangan karena ada pedoman baku
sehingga meminimalkan bias dari penyusun
• Memudahkan auditor dalam mengaudit
• 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.
• Program studi akuntansi menghasilkan lulusan yang akan menyusun;

mengaudit atau menggunakan laporan keuangan.
• Salah satu kompetensi lulusan  dapat menyusun laporan keuangan
sesuai standar  menjadi kompetensi dasar
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L I M A P I L A R S TA N D A R
A K U N TA N S I I N D O N E S I A
Pernyataan Standar Akuntansi Keuangan – PSAK / IFRS
Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik

signifikan - SAK-ETAP
Standar Akuntansi Entitas Mikro Kecil Menengarh - SAK EMKM
Standar Akuntansi Syari’ah – SAK Syariah
Standar Akuntansi Pemerintahan – SAP PP 71 tahun 2010
 IFRS hanya diadopsi PSAK full 2012. Tahun 2013 dilakukan revisi standar dan ditambahkan
standar baru 65, 66, 67, 68 yang efektif pada 2015.
 Pada 2015 dikeluarkan PSAK 69 Agrikultur dan revisi beberapa standar.
 Pada tahun 2016 dikeluarkan PSAK 70 dan ED PSAK 71 & ED PSAK 72.
 SAK ETAP dikeluarkan tahun 2010, dan 2016 dikeluarkan SAK EMKM
 Pada 26 Mei 2016: Revisi PSAK 108 Akuntansi Transasi Asuransi Syariah dan PSAK 101 LK
Syariah
KARAKTERISTIK IFRS
• IFRS menggunakan “Principles Base “ :

• Lebih menekankan pada intepreatasi dan aplikasi atas standar sehingga harus berfokus
pada spirit penerapan prinsip tersebut.
• Standar membutuhkan penilaian atas substansi transaksi dan evaluasi apakah presentasi
akuntansi mencerminkan realitas ekonomi.
• Membutuhkan profesional judgment pada penerapan standar akuntansi.
• Menggunakan fair value dalam penilaian, jika tidak ada nilai pasar aktif harus
melakukan penilaian sendiri (perlu kompetensi) atau menggunakan jasa penilai
• Mengharuskan pengungkapan (disclosure) yang lebih banyak baik kuantitaif
maupun kualitatif
• IFRS secara dinamis akan berubah mengikuti perkembangan lingkungan bisnis dan
kebutuhan informasi para pengguna.
S E J A R A H S TA N D A R
A K U N TA N S I
Efektif
1 Januari
2015
Konvergensi Konvergensi
Pra PAI IFRS 2008- IFRS 2012-
1973 2012 2014
8 Desember 2008
Komitmen mendukung
IFRS sebagai standar
akuntansi keuangan
global
PAI Harmonisasi Konvergensi

1973 IAS 1994-2007 IFRS 2015
Adopsi IAS mulai Mempertahankan gap

PSAK 1994 1 tahun dengan IFRS
KK EE RR AA N
NGG KK AA TT EE O
O RR II AA KK U
UNN TTAA N
N SS II
Tingkatan ketiga: Asumsi Prinsip Kendala

- Pedoman
pelaksanaan
Karakteristik Elemen
Tingkatan kedua: mutu Laporan
- Konsep dasar pelaporan informasi Keuangan
Tingkatan pertama: Tujuan

- Tujuan pokok akuntansi
ASSUMPTIONS PRINCIPLES CONSTRAINTS
1. Economic entity 1. Measurement 1. Cost
2. Going concern 2. Revenue recognition
Third level
3. Monetary unit 3. Expense recognition
The "how"—
4. Periodicity 4. Full disclosure implementation
5. Accrual
QUALITATIVE ELEMENTS
CHARACTERISTICS
1. Assets
1. Fundamental 2. Liabilities
qualities Second level
3. Equity Bridge between
2. Enhancing 4. Income
qualities levels 1 and 3
5. Expenses
ILLUSTRATION 2-7
Conceptual Framework
for Financial Reporting OBJECTIVE
Provide information
about the reporting
entity that is useful
to present and potential First level
equity investors, The "why"—purpose
lenders, and other of accounting
creditors in their
capacity as capital
providers.
ILLUSTRATION 2-7
Conceptual Framework
for Financial Reporting
LO 4
Objectives
Memberikan informasi yang
 Berguna untuk keputusan investasi dan kredit
 Dapat membantu investor dan kreditor untuk menilai prospek arus kas di
masa mendatang
 Menggambarkan sumber daya ekonomis, klaim atas sumber daya tersebut
dan perubahannya
Second
SecondLevel:
Level:
Fundamental
FundamentalConcepts
Concepts
Relevance
informasi yang diberikan dapat memberikan perbedaan hasil keputusan
Predictive value
Feedback value
timelines
Faithful Representation
Penyajian Jujur berarti bahwa angka-angka dan deskripsi
sesuai dengan apa yang benar-benar ada atau terjadi
Enhancing Qualities
Dapat dibandingkan : disajikan dengan cara yang sama untuk
perusahaan yang berbeda
Konsisten : penerapan cara penyajian yang sama dari satu
periode ke periode berikutnya
Third Level: Recognition, Measurement, and Disclosure

Concepts
These concepts explain how companies should recognize, measure,
and report financial elements and events.
Recognition, Measurement, and Disclosure Concepts
ASSUMPTIONS PRINCIPLES
1. Measurement Cost CONSTRAINTS
1. Economic entity
Principal, Fair value 1. Cost :
2. Going concern principal
Keseimbangan
3. Monetary unit 2. Revenue recognition atas biaya dan
4. Periodicity 3. Expense recognition manfaat
5. Accrual 4. Full disclosure
Illustration 2-7
Framework for
Financial Reporting
LO 6 Describe the basic assumptions of accounting.

Assumptions
Monetary Unit – include in the accounting records only
transaction data that can be expressed in money terms.
Economic Entity – requires that activities of the entity be

kept separate and distinct from the activities of its owner and
all other economic entities.
 Proprietorship.
 Partnership. Forms of Business
Ownership
 Corporation.
LO 5 Explain the monetary unit assumption

and the economic entity assumption.
THIRD LEVEL: PRINCIPLES AND
ASSUMPTION OF ACCOUNTING
Business Entity Assumption

Sebuah bisnis dicatat secara
terpisah dari badan usaha Monetary Unit Assumption
lainnya, termasuk pemiliknya Mengekspresikan transaksi dan
peristiwa dalam mata uang.
Now
Future
Going-Concern Assumption
Perusahaan diasumsikan tidak Time Period Assumption
bermaksud atau berkeinginan . Dianggap bahwa kehidupan suatu
melikuidasi atau mengurangi perusahaan dapat dibagi ke dalam
secara material skala usaha. periode waktu, seperti bulan dan tahun
Measurement
Revenue Recognition Principle Cost Principal  Perolehan Aset
1. Recognize revenue when it is dicatat berdasarkan biaya aktual.
earned. Biaya yang sebenarnya dianggap
2. Proceeds need not be in cash. obyektif.
3. Measure revenue by cash received
plus cash value of items received. Fair Value Principle  aset dan
liabilitas disajikan dalam laporan
keuangan sebesar nilai wajar
Full Disclosure Principle

Expense recognition Sebuah perusahaan diwajibkan
Menggunakan atau arus keluar dari aset
ataupun mengakibatkan terjadinya untuk melaporkan rincian dari
kewajiban atas penyerahan atau laporan keuangan yang akan
memproduksi barang atau jasa selama berdampak pada keputusan
satu periode pengguna '
• Third Level: Cost Constraint

Accounting standard-setters weigh the cost that companies
will incur to provide the information against the benefit that
financial statement users will gain from having the
information available.
Forms of Business Ownership
Proprietorship Partnership Corporation
 Generally owned  Owned by two or  Ownership

by one person more persons divided into
 Often small  Often retail and shares
service-type service-type  Separate legal
businesses businesses entity organized
 Owner receives  Generally under corporation
any profits, unlimited law
suffers any personal liability  Limited liability
losses, and is  Partnership
personally liable
agreement
for all debts

FORMS OF BUSINESS ENTITIES
Sole
SoleProprietorship
Proprietorship Partnership
Partnership
Corporation
Corporation
Tipe Organisasi Bisnis
PERUSAHAAN PERSEORANGAN
(PROPRIETORSHIP) DIMILIKI
O L E H S AT U O R A N G
Kelebihan
• Mudah mengorganisasikan
PD LARIS • Biaya mengorganisasikan rendah
Kekurangan
• Sumber keuangan terbatas
• liabilitas tak terbatas
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PERSEKUTUAN
( PA RT N E R S H I P ) D I M I L I K I
O L E H D U A O R A N G ATA U Kelebihan
• Mempunyai sumber daya
LEBIH
keuangan yang lebih
dibandingkan perusahaan
perseorangan
• Keahlian manajerial
CV. JIN & JUN
bertambah
Kekurangan
• liabilitas tak terbatas
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K O R P O R A S I ( C O R P O R AT I O N )
M E R U PA K A N E N T I TA S
H U K U M YA N G T E R P I S A H
BERDASARKAN UNDANG- Kelebihan
UNDANG • Kemampuan sumber dana
yang besar dengan
menerbitkan saham
Bersaudara. Co.
Kekurangan
• Terkena pajak dua kali
(Double Taxation)
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Indicate whether each of the following statements presented below
is true or false.
1. The three steps in the accounting process are

identification, recording, and communication. True
2. The two most common types of external users are

investors and company officers. False
3. Shareholders in a corporation enjoy limited legal
liability as compared to partners in a partnership. True

Indicate whether each of the following statements presented below
is true or false.
4. The primary accounting standard-setting body outside

the IAI is the International Accounting Standards True
Board (IASB).
5. The cost principle dictates that companies record

assets at their cost. In later periods, however, the fair False
value of the asset must be used if fair value is higher
than its cost.

Question
Combining the activities of Kellogg and General Mills would
violate the
a. cost principle.
b. economic entity assumption.
c. monetary unit assumption.
d. ethics principle.

Forms of Business Ownership
Question
A business organized as a separate legal entity under law
having ownership divided into ordinary shares is a
a. proprietorship.
b. partnership.
c. corporation.
d. sole proprietorship.

PROSES PENYEDIAAN INFORMASI
STAKEHOLDERS
1
Internal:
Pemilik,
manajer,
Eksternal:
Pelanggan,
kreditor,
2
pegawai pemerintah Ketahui
Identifikasi kebutuhan
stakeholders informasi
stakeholders
Siapkan laporan
akuntansi untuk
stakeholders 5
Rancang sistem
informasi akuntansi
Catat data Sistem
4
untuk memenuhi
ekonomik dari
aktivitas bisnis
Informasi
Akuntansi 3 kebutuhan
stakeholders
60
P E R S A M A A N A K U N TA N S I
KEMAMPUAN YANG DIHARAPKAN

1. Menganalisa dampak transaksi bisnis terhadap persamaan akuntansi
2. Menganalisa hubungan diantara unsur unsur persamaan akuntansi
dalam laporan keuangan
3. Mahasiswa mampu menyusun laporan keuangan
The Basic Accounting Equation
Assets = Liabilities + Equity
Hak dari kreditor,

Sumber daya yang mencerminkan utang
dimiliki perusahaan perusahaan Hak dari pemilik
LO 6 State the accounting equation, and define its components.

Asset
 Harta/kekayaan atau sumber-sumber
ekonomi yang dimiliki perusahaan yang
diharapkan akan memberikan manfaat
atau keuntungan pada masa yang akan
datang.
ASSET ACCOUNTS
Cash Accounts
Land
Receivable
Receivable
Buildings Asset Notes

Notes
Receivable
Accounts
Prepaid
Equipment
Accounts
Accounts
Supplies
Supplies
Liabilities
 Claims against assets (debts and obligations).
 Creditors - party to whom money is owed.
 Accounts payable, Notes payable, etc.
Equity
 Ownership claim on total assets.

 Referred to as residual equity.
 Share capital-ordinary and retained earnings.

Transaksi Bisnis
Transaksi bisnis adalah peristiwa ekonomi yang secara langsung
mengubah kondisi keuangan perusahaan atau secara langsung
mempengaruhi hasil operasi bisnis

Transaction Analysis
Stockholders’
Common Stock + Retained Earnings
Revenues - Expenses - Dividends
Illustration 1-8
Expanded accounting equation
LO 4
J E N I S - J E N I S T R A N S A K S I YA N G
M E M E N G A R U H I E K U I TA S P E M I L I K
Ekuitas Pemilik
Jenis-Jenis
Transaksi Investasi Prive Pendapatan Beban
oleh (Penarikan
Pemilik ) Pemilik
Laba
(Rugi)
Bersih
Illustration 1-7
Revenues(Pendapatan)
result from business activities entered into for the purpose of earning
income.
Generally results from selling merchandise, performing services,
renting property, and lending money.
J E N I S - J E N I S P E N D A PATA N
Illustration 1-7
Expenses(Beban)
are the cost of assets consumed or services used in the process of
earning revenue.
Common expenses are salaries expense, rent expense, interest
expense, property tax expense, etc.
Jenis-Jenis Beban
Illustration 1-7
Dividends
are the distribution of cash or other assets to shareholders.
 Reduce retained earnings
 Not an expense
Prive/Dividend
 Transaksi yang merupakan kebalikan dari investasi

bisnis yang dilakukan pemilik.
 Penarikan oleh pemilik bukanlah beban karena tidak
mencerminkan aset atau biaya yang digunakan dalam
proses menghasilkan pendapatan.
 Penarikan dapat dianggap sebagai pengembalian
modal kepada pemilik.
 Penarikan oleh pemilik diidentifikasikan oleh nama
pemilik dan Penarikan Modal (Prive).
Ringkasan
Perhatikan hal-hal berikut.

1. Pengaruh dari setiap transaksi adalah
meningkatkan atau menurunkan satu atau
lebih elemen persamaan akuntansi.
2. Dua sisi persamaan akuntansi harus berjumlah
sama.
Classify the following items as issuance of shares, dividends,
revenues, or expenses. Then indicate whether each item
increases or decreases equity.
Classification Effect on Equity
1. Rent expense Expense Decrease
2. Service revenue Revenue Increase
3. Dividends Equity Decrease

4. Salaries expense Expense Decrease

Using the Accounting Equation
Transactions are a business’s economic events recorded

by accountants.
 May be external or internal.
 Not all activities represent transactions.
 Each transaction has a dual effect on the accounting

equation.
LO 7 Analyze the effects of business transactions on the accounting equation.

Transaction (1). Investment by Shareholders. Ray and Barbara Neal
decides to open a computer programming service which he names
Softbyte. On September 1, 2017, they invest €15,000 cash in exchange for
€15,000 of ordinary shares. Illustration 1-10
LO 7
Transaction (2). Purchase of Equipment for Cash. Softbyte purchases
computer equipment for €7,000 cash.
Illustration 1-10
LO 7
Transaction (3). Purchase of Supplies on Credit. Softbyte purchases for
€1,600 from Acme Supply Company computer paper and other supplies
expected to last several months. The purchase is on account.
Illustration 1-10
LO 7
Transaction (4). Services Provided for Cash. Softbyte receives €1,200
cash from customers for programming services it has provided.
Illustration 1-10
LO 7
Transaction (5). Purchase of Advertising on Credit. Softbyte receives a
bill for €250 from the Daily News for advertising but postpones payment
until a later date.
Illustration 1-10
LO 7
Transaction (6). Services Provided for Cash and Credit. Softbyte
provides €3,500 of programming services for customers. The company
receives cash of €1,500 from customers, and it bills the balance of €2,000
on account.
Illustration 1-10
LO 7
Transaction (7). Payment of Expenses. Softbyte pays the following
expenses in cash for September: store rent €600, salaries and wages of
employees €900, and utilities €200.
Illustration 1-10
LO 7
Transaction (8). Payment of Accounts Payable. Softbyte pays its €250
Daily News bill in cash.
Illustration 1-10
LO 7
Transaction (9). Receipt of Cash on Account. Softbyte receives €600 in
cash from customers who had been billed for services [in Transaction (6)].
Illustration 1-10
LO 7
Transaction (10). Dividends. The corporation pays a dividend of €1,300 in
cash.
Illustration 1-10
LO 7
LEARNING Describe the four financial statements
5
OBJECTIVE and how they are prepared.
Companies prepare four financial statements :
Statement of Statement
Income change in Balance
Statement shareholders
of Cash
Sheet
equity Flows
Comprehensive
Income
Statement
LO 5
Setelah transaksi dicatat dan dirangkum, laporan kemudian
disiapkan bagi pengguna. Laporan akuntansi menyediakan
informasi yang disebut laporan keuangan.
LO 8 Understand the four financial statements and how they are prepared.
Semua laporan keuangan diidentifikasikan dengan nama

perusahaan, judul laporan, dan tanggal atau periode waktu.
Data yang disajikan dalam laporan laba rugi, laporan perubahan
ekuitas, dan laporan arus kas adalah untuk periode waktu tertentu.
Data yang disajikan dalam laporan adalah untuk tanggal tertentu.
Question
Net income will result during a time period when:
a. assets exceed liabilities.
b. assets exceed revenues.
c. expenses exceed revenues.
d. revenues exceed expenses.
Melaporkan pendapatan
dan beban untuk suatu
periode tertentu.
Net income –selisih lebih
revenues terhadap
expenses.
Net loss –selisih lebih
expenses terhadap
revenues.
SO 8 Understand the four financial statements and how they are prepared.
Net income dibutuhkan untuk

menentukan ending balance atas
equity.
Statement
menjelaskan
alasan kenapa
Retained
earningmeningkat
atau berkurang
selama periode
tertentu.
Balance Sheet

Melaporkan assets,
SOFTBYTE INC
Balance Sheet

liabilities, dan

September 30, 2017 owner’s equity
Assets
pada saat tertentu.
Cash $8,050
Accounts receivable 1,400 Assets disajikan

Supplies 1600 paling atas, diikuti
Equipment 7,000
oleh liabilities dan
Total assets $18,050

owner’s equity.
Liabilities and Stockholders Equity

Total assets harus
Liabilities sama dg total
Accounts payable $1,600 liabilities dan
Equity
owner’s equity.
Share capital $15,000
Retained Earning 1,450 16,450
Total liab. & equity $18,050

Balance Sheet Statement of Cash Flows

SOFTBYTE INC
Balance Sheet
September 30, 2017
Assets
Cash $8,050
Accounts receivable 1,400
Supplies 1600
Equipment 7,000
Total assets $18,050

Liabilities and Stockholders Equity

Liabilities
Accounts payable $1,600
Equity
Share capital $15,000
Retained Earning 1,450 16,450
Total liab. & equity $18,050

Information untuk periode waktu
tertentu.
Answers the following:
1. Where did cash
come from?
2. What was cash
used for?
3. What was the
change in the
cash balance?
Comprehensive Income Statement
 Other comprehensive income items are not part of

net income.
 Reported either by
► Combining with income statement, or
Illustration 1-13
► Separate statement. Comprehensive
income
statement
LO 8
Question
Which of the following financial statements is prepared as
of a specific date?
a. Statement of financial position.
b. Income statement.
c. Retained earnings statement.
d. Statement of cash flows.
PENGERTIAN LAPORAN KEUANGAN
Merupakan laporan mengenai posisi

kemampuan dan kinerja keuangan perusahaan
serta informasi lainnya yang diperlukan oleh
pemakai informasi akuntansi.
FUNGSI LAPORAN KEUANGAN
• Menyediakan informasi yang menyangkut posisi

keuangan (aset, kewajiban dan ekuitas.
• Menyediakan informasi mengenai kinerja serta
perubahan posisi keuangan suatu perusahaan yang
bermanfaat bagi pemakai informasi akutansi dalam
pengambilan keputusan.
LAPORAN KEUANGAN
Laporan
Laporanyang
yangdibuat
dibuatperusahaan
perusahaandalam
dalam
waktu-waktu
waktu-waktutertentu
tertentuuntuk
untuk
menggambarkan
menggambarkanposisi
posisikeuangannya
keuangannya
pada
padaperiode
periodetertentu.
tertentu.
Media komunikasi dan

pertanggungjawaban antara
perusahaan dan para pemiliknya
atau pihak lainnya.
103
Laporan Keuangan Menurut SAK ETAP
•Neraca(Balance Sheet)
•Laporan Laba-Rugi ( Income Statement)
•Laporan Ekuitas Pemilik ( Statement of owner’s Equity )
menunjukkan :
. (i) seluruh perubahan dalam ekuitas, atau
(ii) perubahan ekuitas selain perubahan yang timbul dari
transaksi dengan pemilik dalam kapasitasnya sebagai
pemilik;
•Laporan Arus Kas (Statement of Cash Flow),
•catatan atas laporan keuangan,
berisi ringkasan kebijakan akuntansi yang signifikan dan
informasi penjelasan lainnya
Laporan laba rugi (Income statement)—Ringkasan

pendapatan dan beban untuk periode waktu tertentu.
Laporan perubahan modal (Statement of owner’s equity)
—Ringkasan perubahan ekuitas pemilik yang terjadi
selama periode waktu tertentu.
Laporan Neraca (Balance sheet)—Daftar aset, liabilitas,
dan ekuitas pada suatu tanggal tertentu.
Laporan arus kas (Statement of cash flows)—Ringkasan
penerimaan dan pengeluaran kas untuk periode waktu
tertentu.
105
Proprietorship SOFTBYTE
Owner’s Equity Statement
For the Month Ended September 30, 2017
Illustration 1-9
The ending
balance in SOFTBYTE
owner’s equity Balance Sheet
is needed in September 30, 2017
preparing the
balance sheet.
Illustration 1-9
Financial statements
and their
interrelationships
SOFTBYTE
Financial Balance Sheet
September 30, 2017
Statements
Balance sheet and

income statement SOFTBYTE
are needed to Statement of Cash Flows
For the Month Ended September 30, 2017
prepare statement of
cash flows.
Illustration 1-9
Financial statements
and their
interrelationships
PENGARUH TRANSAKSI
Semua transaksi yang mempengaruhi perusahaan dalam satu periode
Perubahan Aset dan

Perubahan Aset dan utang yang Transfer
utang yang terkait
tidak terkait dengan modal pemilik
dengan modal
Pertukaran Pertukaran Perolehan

Pembayaran
aktiva utang aktiva Investa Divesta
utang dengan Revenue Gains Expenses Losses
dengan dengan dengan si si
aktiva
aktiva utang utang
Transfer Ekuitas yang tidak

mempengaruhi Aset dan utang
108
1-4
Thornton Computer Timeshare Company entered into the following
transactions during May 2012.
1. Purchased computer terminals for $20,000 from Digital Equipment on account.
2. Paid $4,000 cash for May rent on storage space.
3. Received $17,000 cash from customers for contracts billed in April.
4. Provided computer services to Fisher Construction Company for $3,000 cash.
5. Paid Northern States Power Co. $11,000 cash for energy usage in May.
6. Thornton invested an additional $29,000 in the business.
7. Paid Digital Equipment for the terminals purchased in (1) above.
8. Incurred advertising expense for May of $1,200 on account.
Instructions
Indicate with the appropriate letter whether each of the transactions above
results in:
Continued 56
109
1-4
(a) An increase in assets and a decrease in assets.

(b) An increase in assets and an increase in owner’s equity.
(c) An increase in assets and an increase in liabilities.
(d) A decrease in assets and a decrease in owner’s equity.
(e) A decrease in assets and a decrease in liabilities.
(f) An increase in liabilities and a decrease in owner’s equity.
(g) An increase in owner’s equity and a decrease in liabilities
Continued 56
110
1-4
analysis of the transactions made by Mark Kotsay & Co., a certifi ed public
accounting firm, for the month of August is shown below. The expenses were
$650 for rent, $4,800 for salaries and wages, and $500 for utilities.
Instructions
(a) Describe each transaction that occurred for the month.
(b) Determine how much owner’s equity increased for the month.
(c) Compute the amount of net income for the month.
56
111
APPENDIX 1A ACCOUNTING CAREER OPPORTUNITIES
Public Accounting Private Accounting

Careers in auditing, taxation, Careers in industry working in
and management consulting cost accounting, budgeting,
serving the general public. accounting information
systems, and taxation.
Government Forensic Accounting

Careers with the tax Uses accounting, auditing, and
authorities, law enforcement investigative skills to conduct
agencies, and corporate investigations into theft and
regulators. fraud.
LO 9 Explain the career opportunities in accounting.

Another Perspective
Key Points
 Most agree that there is a need for one set of international accounting
standards. Here is why:
► Multinational corporations. Today’s companies view the entire
world as their market.
► Mergers and acquisitions. The mergers between Fiat/Chrysler and
Vodafone/Mannesmann suggest that we will see even more such
business combinations in the future.
► Information technology. As communication barriers continue to
topple through advances in technology, companies and individuals
in different countries and markets are becoming more comfortable
buying and selling goods and services from one another.
► Financial markets. Financial markets are of international
significance today.
Another Perspective
Key Points
 In 2002, the U.S. Congress issued the Sarbanes-Oxley Act (SOX),
which mandated certain internal controls for large public companies
listed on U.S. exchanges. There is a continuing debate as to whether
non-U.S. companies should have to comply with this extra layer of
regulation. Debate about international companies (non-U.S.) adopting
SOX-type standards centers on whether the benefits exceed the costs.
The concern is that the higher costs of SOX compliance are making the
U.S. securities markets less competitive.
 Financial frauds have occurred at companies such as Satyam Computer
Services (IND), Parmalat (ITA), and Royal Ahold (NLD). They have also
occurred at large U.S. companies such as Enron, WorldCom, and AIG.
Another Perspective
Key Points
 IFRS tends to be less detailed in its accounting and disclosure
requirements than GAAP. This difference in approach has resulted in a
debate about the merits of “principles-based” (IFRS) versus “rules-
based” (GAAP) standards.
 U.S. regulators have recently eliminated the need for foreign companies
that trade shares in U.S. markets to reconcile their accounting with
GAAP.
 GAAP is based on a conceptual framework that is similar to that used to
develop IFRS.
Another Perspective
Key Points
 The three common forms of business organization that are presented in
the chapter, proprietorships, partnerships, and corporations, are also
found in the United States. Because the choice of business organization
is influenced by factors such as legal environment, tax rates and
regulations, and degree of entrepreneurism, the relative use of each
form will vary across countries.
 Transaction analysis is basically the same under IFRS and GAAP but, as
you will see in later chapters, the different standards may impact how
transactions are recorded.
Another Perspective
Key Points
 The basic definitions provided in this textbook for the key elements of
financial statements are simplified versions of the official definitions
provided by the IASB.
► Assets Probable future economic benefits obtained or controlled by
a particular entity as a result of past transactions or events.
► Liabilities Probable future sacrifices of economic benefits arising
from present obligations of a particular entity to transfer assets or
provide services to other entities in the future as a result of past
transactions or events.
Another Perspective
Key Points
 The basic definitions provided in this textbook for the key elements of
financial statements are simplified versions of the official definitions
provided by the IASB.
► Equity The residual interest in the assets of an entity that remains
after deducting its liabilities.
► Revenues Inflows or other enhancements of assets of an entity or
settlements of its liabilities (or a combination of both) from
delivering or producing goods, rendering services, or other
activities that constitute the entity’s ongoing major or central
operations.
► Expenses Outflows or other using up of assets or incurrences of
liabilities (or a combination of both) from delivering or producing
goods, rendering services, or carrying out other activities that
constitute the entity’s ongoing major or central operations.
Another Perspective
Looking to the Future

Both the IASB and the FASB are hard at work developing standards that will
lead to the elimination of major differences in the way certain transactions
are accounted for and reported. Consider, for example, that as a result of a
joint project on the conceptual framework, the definitions of the most
fundamental elements (assets, liabilities, equity, revenues, and expenses)
may actually change. However, whether the IASB adopts internal control
provisions similar to those in SOX remains to be seen.
Another Perspective
GAAP Self-Test Questions

Which of the following is not a reason why a single set of high-
quality international accounting standards would be beneficial?
a) Mergers and acquisition activity.
b) Financial markets.
c) Multinational corporations.
d) GAAP is widely considered to be a superior reporting system.

Another Perspective
The Sarbanes-Oxley Act determines:
a) international tax regulations.
b) internal control standards as enforced by the IASB.
c) internal control standards of U.S. publicly traded companies.
d) U.S. tax regulations.

Another Perspective
IFRS is considered to be more:
a) principles-based and less rules-based than GAAP.
b) rules-based and less principles-based than GAAP.
c) detailed than GAAP.
d) None of the above.

TERIMAKASIH

TTM 01-Account in Action

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ACCOUNTING IN ACTION

1. Pengertian Akuntansi 7. Persamaan Akuntansi

Explain the building blocks of accounting: ethics, principles, and

3 State the accounting equation, and define its components.

Analyze the effects of business transactions on the accounting

Describe the four financial statements and how they are

Accounting consists of three basic activities - it

the economic events of an organization to interested users

Three Activities The activities of the

The accounting process includes

LO 1 Explain what accounting is.

Jenks Company performs the following accounting tasks

C Analyzing and interpreting information.

Tampilan 1: Akuntansi sebagai sistem

• Definisi dari Sudut Pemakai • Definisi dari Sudut Proses

Tujuan akuntansi adalah menyediakan informasi

Creditors Consumer •Managers •Marketing

Beliefs that Accepted standards of

1. Hindari pelanggaran etika

Perusahaan Kecurangan Akuntansi atau Akibat

• Untuk mengatasi penyimpangan, Kongres AS

• Undang-Undang Sarbanes-Oxley diberlakukan

LO 3 Understand why ethics is a fundamental business concept.

Bidang akuntansi terkait dengan pemberian informasi untuk pengambilan

Bidang akuntansi terkait dengan pemberian informasi untuk pengambilan

Bidang akuntansi terkait dengan pemenuhan liabilitas dan pelaporan

Bidang akuntansi terkait dengan pengendalian internal perusahaan  Audit

 Akuntan keuangan mengikuti prinsip

Akuntansi dikembangkan dari suatu kerangka dasar akuntansi yang

International Accounting Standards Board (IASB)

International Financial Reporting Standards (IFRS)

Financial Accounting Standards Board (FASB)

Generally Accepted Accounting Principles (GAAP)

LO 4 Explain accounting standards and the measurement principles.

International Financial Reporting

Generally Accepted Accounting Principles

The accounting profession

Laporan keuangan menunjukkan apa yang telah dilakukan

Laporan keuangan disusun berdasarkan standar akuntansi

• Program studi akuntansi menghasilkan lulusan yang akan menyusun;

Pernyataan Standar Akuntansi Keuangan – PSAK / IFRS

Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik

Standar Akuntansi Entitas Mikro Kecil Menengarh - SAK EMKM

Standar Akuntansi Syari’ah – SAK Syariah

Standar Akuntansi Pemerintahan – SAP PP 71 tahun 2010

• IFRS menggunakan “Principles Base “ :

• Membutuhkan profesional judgment pada penerapan standar akuntansi.

PAI Harmonisasi Konvergensi

Adopsi IAS mulai Mempertahankan gap

Tingkatan ketiga: Asumsi Prinsip Kendala

Tingkatan pertama: Tujuan

Third Level: Recognition, Measurement, and Disclosure

LO 6 Describe the basic assumptions of accounting.

Economic Entity – requires that activities of the entity be

LO 5 Explain the monetary unit assumption

Business Entity Assumption

Full Disclosure Principle

• Third Level: Cost Constraint

Proprietorship Partnership Corporation

 Generally owned  Owned by two or  Ownership

LO 5 Explain the monetary unit assumption

1. The three steps in the accounting process are

2. The two most common types of external users are

LO 5 Explain the monetary unit assumption