Chapter 3

The Matching Concept

and the Adjusting Process
Accounting, 21st Edition
Warren Reeve Fess

© Copyright 2010 South-Western, a division

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Pepperdine University
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The Matching Concept
Konsep Penandingan
 The
The matching
matching concept
concept ==
pendapatan
pendapatan dan
dan beban
beban yang
yang terkait
terkait
harus
harus dilaporkan
dilaporkan pada
pada periode
periode yang
yang
sama
sama
Pelaporan Pendapatan dan Beban
Kapan Dilaporkan??
Dua Metode
Cash Basis of Accounting
Accrual Basis of Accounting
 Cash basis : Pendapatan dan Beban
dilaporkan dalam Laporan Laba-rugi
pada saat kas sudah diterima/dibayar
Accrual basis = Pendapatan dan Beban
diakui saat terjadinya.
Pendapatan diakui saat prestasi sudah
dilakukan.
Beban diakui saat kewajiban timbul
atau jasa/produk sudah dinikmati
Accrual Basis of Accounting

Revenue
Revenue dicatat
dicatat pada
pada saat
saat
sudah
sudah diperoleh/terjadi
diperoleh/terjadi

Expense
Expense dilaporkan
dilaporkan apabila
apabila
sudah
sudah timbul
timbul kewajiban
kewajiban

Net
Net income=
income= Revenues
Revenues vs
vs
Expenses
Expenses

Perlu
Perlu jurnal
jurnal penyesuaian
penyesuaian
akhir
akhir periode
periode
 Tagihan listrik bulan Desember 2009
sebesar Rp.100.000,00 dibayar 15 Januari
2010

Beban tahun 2009

atau
2010 ?

DASAR DASAR KAS

AKRUAL

Jawab 2009 2010

Kenapa ? Digunakan
Dibayar
tahun 2009
tahun 2010
 Adanya hutang beban yaitu telah timbul
Kondisi
beban tetapi beban tersebut belum dibayar

Beban listrik dan telpon bulan Desember 2009 pada

Tanggal 31 Desember 2009 sebesar Rp.100.000,00
Contoh (listrik) dan Rp.150.000,00 (telepon) sampai dengan
31 Desember 2009 belum dibayar

1.Beban listrik dan telepon telah terjadi karena aliran listrik

dan pulsa telepon telah digunakan.
Apa penga- 2. Timbul hutang, karena perusahaan telah menggunakan
Ruhnya ? jasa perusahaan lain tapi belum membayar

Tgl Account Ref Jumlah

2009
Des 31 Utilities Expense 250.000
Jurnalnya ? Utilities Payable 250.000
 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 20 000 00
Office Equipment 1 800 00
Accounts Payable
Unearned Rent
Unadjusted
Unadjusted 900 00
360 00
Chris Clark, Capital trial
trial 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned balance
balance 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
 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 20 000 00
Office Equipment 1 800 00
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned Assets
Assets 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
 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 20 000 00
Office Equipment 1 800 00
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 Liabilities
Liabilities 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
 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 20 000 00
Office Equipment 1 800 00
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 Owner’s
Owner’s 985 00
Supplies Expense 800 00
Miscellaneous Expense Equity
Equity 455 00
42 600 00 42 600 00
 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 20 000 00
Office Equipment 1 800 00
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 Revenue
Revenue 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
 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 20 000 00
Office Equipment 1 800 00
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital Expenses
Expenses 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
 Menyusun Laporan Keuangan
Pendapatan/Revenue
Income Statement Beban/Expensse

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

Supplies 14 Supplies Expense 55

Bal. 2,000 Dec. 31 1,240 Bal. 800
Dec. 31 1,240
760
2,040
 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 20 000 00
Office Equipment 1 800 00
Accounts Payable Merupakan
Merupakan pembayaran
pembayaran polis
polis 900 00
Unearned Rent 360 00
Chris Clark, Capital asuransi
asuransi untuk
untuk 2424 bulan
bulan dimulai
dimulai
25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned
tgl 1Des 2009
tgl 1Des 2009 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
 Sebagian dari Prepaid Insurance harus diakui sebagai
beban:
1/24 x $2,400 = $100
4
31 Insurance Expense 56 100 00
5
Prepaid Insurance 15 100 00
6
7

Prepaid Insurance 15 Insurance Expense 56

Bal. 2,400 Dec. 31 100 Dec. 31 100
2,300
Effect
Effect of
of Omitting
Omitting Adjustment
Adjustment
Deferred Revenue
Kas sudah diterima,
Jasa belum diberikan

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

Unearned Rent 23 Rent Revenue 42

Dec. 31 120 Bal. 360 Dec. 31 120
240
Effect
Effect of
of Omitting
Omitting Adjustment
Adjustment
 Accrued Expenses
(Accrued Liabilities)
Beban sudah terjadi,
kas belum dibayar
Timbul
Expense dan
PAYABLE
Contoh:
Wages
 NetSolutions 25
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable At
At the
the end
end ofof December,
2 220 00 accrued
December, accrued
Supplies 2 000 00
Prepaid Insurance
wages amounted
wages amounted to $250.
2 400to00$250.
Land Currently,
Currently, Wages
Wages Expense
20 000Expense
00 isis
Office Equipment understated 1 800
and there00 is no
Accounts Payable understated and there is no 900 00
Unearned Rent liability
liability shown
shown for
for these
these wages.
wages.
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
 Mencatan Beban yang sudah terjadi tetapi belum
dibayar
10 31 Wages Expense 51 250 00
11 Wages Payable 22 250 00
12
13

Wages Payable 22 Wages Expense 51

Dec. 31 250 Bal. 4,275
Dec. 31 250
Effect
Effect of
of Omitting
Omitting Adjustment
Adjustment
Accrued Revenues
Jasa sudah diberikan,
kas belum diterima
Timbul
Receivable dan
Revenue
 NetSolutions 29
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance NetSolutions provided 2$500
400 00
Land NetSolutions provided20$500
000 00
Office Equipment in
in services
services during
during December
December
1 800 00
Accounts Payable for
for which
which the
the customer
customer has
has 900 00
Unearned Rent 360 00
Chris Clark, Capital not
not been
been billed.
billed. 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
 Jasa sudah diberikan tetapi kas belum
diterima
13 31 Accounts Receivable 12 500 00
14 Fees Earned 41 500 00
15
16

Accounts Receivable 12 Fees Earned 41

Bal. 2,220 Bal. 16,340
Dec. 31 500 Dec. 31 500
2,720 16,840
Effect
Effect of
of Omitting
Omitting Adjustment
Adjustment
Fixed Assets
 Apa itu aktiva tetap ?

AKTIVA TETAP = HARTA YANG DIPEROLEH UNTUK

DIGUNAKAN DALAM KEGIATAN OPERASIONAL DAN
DAPAT DIGUNAKAN BERULANG-ULANG SERTA UMURNYA
LEBIH DARI SATU TAHUN
 JIKA AKTIVA DAPAT DIGUNAKAN
LEBIH DARI SETAHUN

AKTIVA TERSEBUT DAPAT

DIGUNAKAN UNTUK MEMPEROLEH
PENDAPATAN LEBIH DARI SETAHUN

HARGA BELINYA DILAPORKAN

SEBAGAI BEBAN UNTUK BEBERAPA
TAHUN
1 Januari 2000 membeli mobil dengan
harga $15,000, umur mobil ditaksir 5
tahun

Umur = 5 tahun

1/1/2009 1/1/2010 1/1/2009

1/1/2000 1/1/2001 1/1/2002
 Menyusutkan aktiva tetap

Mengalokasikan cost aktiva tetap sebagai

beban pada tahun-tahun penggunaan

1/1 2000 dibeli Cost = $15,000

Umur = 5 tahun

3,000 3,000 3,000 3,000 3,000

1/1/2000 1/1/2001 1/1/2002 1/1/2009 1/1/2010 1/1/2009

 Beban
Beban penyusutan
penyusutan periode
periode berjalan
berjalan
$3,000
$3,000

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.

Office equipment $15,000

Less accumulated
depreciation 3,000 $12,000

Book
value
 Land
Land

Tanah Umurnya tidak dapat

ditentukan sehingga Tidak perlu
diSUSUTKAN
 Building
Building

Gedung mempunyai umur terbatas sehingga harus di

depresiasikan/disusutkan. Perkiraan yand digunakan
untuk membuat jurnal penyesuaian adalah
Accumulated Depreciation—Building
 Equipment
Equipment

Equipment mempunyai umur yang terbatas

sehingga harus disusutkan. Perkiraan yang
digunakan adl
Accumulated Depreciation—Equipment
Effect
Effect of
of Omitting
Omitting Adjustment
Adjustment
Summary
Summary of
of Basic
Basic Adjustments
Adjustments
NetSolutions’ Adjusted
Trial Balance for
December 31, 2009
 NetSolutions 41
Adjusted Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 720 00
Supplies 760 00
Prepaid Insurance 2 300 00
Land 20 000 00
Office Equipment 1 800 00
Accumulated Depreciation 50 00
Accounts Payable 900 00
Wages Payable 250 00
Unearned Rent 240 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 840 00
Rent Revenue 120 00
Wages Expense 4 525 00
Rent Expense 1 600 00
Utilities Expense 985 00
Continued
 NetSolutions 42
Trial Balance
December 31, 2009 (Continued)
Supplies Expense 2 040 00
Insurance Expense 100 00
Miscellaneous Expense 455 00
43 400 00 43 400 00
 Defferred Revenue dan Defferred
Expense dapat dicatat dengan 2
pendekatan:
1. Pendekatan neraca/Asset-liabilities/ real
(Balance Sheet Approach)
2. Pendekatan Pendapatan-beban/ Nominal
(Income Statement Approach)
 Balance Sheet Approach/
Real Approach
Transaksi Jurnal Umum Jurnal Penyesuaian

-Beli Supplies s/ kredit Supplies 100 Supplies expense 70

-Akhir periode sisa 30 Account Payable Supplies 70
100
-Terima pendapatan
Cash 300 Unearned Fees 100
dimuka 300 u/ 3 bln
Unearned fees 300 Fees Earned 100
-sudah jth tempo 1 bln

Supp Account Supplies

lies Payable Expense
1 7 1 7
00 0 00 Sald
0
Sald o 70
o 30
 Income Statement Approach/
Nominal Approach
Transaksi Jurnal Umum Jurnal Penyesuaian

-Beli Supplies s/ kredit Supplies Expense 100 Supplies 30

-Akhir periode sisa 30
100
-Terima pendapatan Cash
dimuka 300 u/ 3 bln
-sudah jth tempo 1 bln
Account Payable Supplies expense 30
300 Fees Earned 200
Fees Earned 300 Unearned Fees 200

Supplies Account Suppl

Expense Payable ies
1 3 1 3
00 0 00 0
Sald
Sald o 30
o 70