Ch03 _ IND _ accounting intermediate

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Ch03 _ IND _ accounting intermediate

  1. 1. Slide 3-1
  2. 2. Slide 3-2 C H A P T E RC H A P T E R 33 THE ACCOUNTINGTHE ACCOUNTING INFORMATION SYSTEMINFORMATION SYSTEM Intermediate Accounting IFRS Edition Kieso, Weygandt, and Warfield
  3. 3. Slide 3-3 1. Memahami terminologi dasar akuntansi. 2. Menjelaskan aturan double-entry. 3. Mengidentifikasi langkah-langkah dalam siklus akuntansi. 4. Rekam transaksi dalam jurnal, posting ke buku besar, dan menyusun neraca saldo. 5. Mempersiapkan jurnal penyesuaian. 6. Mempersiapkan laporan keuangan dari neraca saldo disesuaikan. 7. Siapkan jurnal penutup. Learning ObjectivesLearning ObjectivesLearning ObjectivesLearning Objectives
  4. 4. Slide 3-4 Identifikasi dan RekamIdentifikasi dan Rekam PenjurnalanPenjurnalan PostingPosting Neraca saldoNeraca saldo Jurnal penyesuaianJurnal penyesuaian Neraca saldo disesuaikanNeraca saldo disesuaikan Menyiapkan laporanMenyiapkan laporan keuangankeuangan penutupanpenutupan Neraca saldo steleahNeraca saldo steleah penutupanpenutupan Reversing entri/pembalikReversing entri/pembalik ringkasanringkasan AccountingAccounting Information SystemInformation System The AccountingThe Accounting CycleCycle FinancialFinancial Statements ForStatements For MerchandisersMerchandisers Terminologi dasarTerminologi dasar Debet dan kreditDebet dan kredit Persamaan akuntansiPersamaan akuntansi Laporan keuangan danLaporan keuangan dan struktur kepemilikanstruktur kepemilikan Income statementIncome statement Statement of retainedStatement of retained earningsearnings Statement of financialStatement of financial positionposition Closing entriesClosing entries The Accounting Information SystemThe Accounting Information SystemThe Accounting Information SystemThe Accounting Information System
  5. 5. Slide 3-5 Mengumpulkan dan memproses data transaksi. Menyebarkan informasi kepada pihak yang berkepentingan. Accounting Information SystemAccounting Information SystemAccounting Information SystemAccounting Information System Accounting Information System (AIS)
  6. 6. Slide 3-6 Basic TerminologyBasic TerminologyBasic TerminologyBasic Terminology LO 1 Understand basic accounting terminology.LO 1 Understand basic accounting terminology. peristiwa transaksi akun akun riil akun nominal buku besar jurnal Posting Neraca saldo Jurnal penyesuaian Laporan keuangan Jurnal penutup
  7. 7. Slide 3-7 Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. Akun menunjukkan pengaruh transaksi pada aset tertentu, kewajiban, ekuitas, pendapatan, atau rekening pengeluaran. Akuntansi system double-entry (dua sisi efek). Perekaman dilakukan dengan mendebet setidaknya satu akun dan mengkredit akun lain. Debit harus sama KREDIT.
  8. 8. Slide 3-8 Account Name Debit / Dr. Credit / Cr. Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits Pengaturan yang menunjukkan pengaruh transaksi pada akun. Debit = “Left” Credit = “Right” AccountAccount LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. Akun dapatAkun dapat digambarkandigambarkan dalam bentuk T-dalam bentuk T- Account.Account.
  9. 9. Slide 3-9 Account Name Debit / Dr. Credit / Cr. Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits Jika entri Debit lebih besar dari entri Kredit, akun akan memiliki saldo debet. LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. $10,000 Transaction #2$3,000 $15,000$15,000 8,000Transaction #3 Balance Transaction #1
  10. 10. Slide 3-10 Account Name Debit / Dr. Credit / Cr. Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits Jika entri kredit yang lebih besar dari entri Debit, akun akan memiliki saldo kredit. LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. $10,000 Transaction #2$3,000 $1,000$1,000 8,000 Transaction #3 Balance Transaction #1
  11. 11. Slide 3-11 Chapter 3-23 AssetsAssets Debit / Dr. Credit / Cr. Normal BalanceNormal Balance Chapter 3-27 Debit / Dr. Credit / Cr. Normal BalanceNormal Balance ExpenseExpense Chapter 3-24 LiabilitiesLiabilities Debit / Dr. Credit / Cr. Normal BalanceNormal Balance Chapter 3-25 Debit / Dr. Credit / Cr. Normal BalanceNormal Balance EquityEquity Chapter 3-26 Debit / Dr. Credit / Cr. Normal BalanceNormal Balance RevenueRevenue Normal Balance Credit Normal Balance Credit Normal Balance Debit Normal Balance Debit Debits and Credits SummaryDebits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
  12. 12. Slide 3-12 Statement of Financial PositionStatement of Financial Position Income StatementIncome Statement = + =-Asset Liability Equity Revenue Expense Debit Credit Debits and Credits SummaryDebits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
  13. 13. Slide 3-13 The Accounting EquationThe Accounting EquationThe Accounting EquationThe Accounting Equation LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. Hubungan antara aset, kewajiban dan ekuitas bisnis:Hubungan antara aset, kewajiban dan ekuitas bisnis: Persamaan harus seimbang setelah setiap transaksi.Persamaan harus seimbang setelah setiap transaksi. Untuk setiap Debit harus ada Kredit.Untuk setiap Debit harus ada Kredit. Illustration 3-3
  14. 14. Slide 3-14 Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities EquityEquityEquityEquity= + 1.1. Pemilik menginvestasikan $ 40.000 dalam pertukaranPemilik menginvestasikan $ 40.000 dalam pertukaran untuk modal sahamuntuk modal saham + 40,000 + 40,000 LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.
  15. 15. Slide 3-15 AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= + 2.2. Mengucurkan uang tunai $ 600 untuk gaji sekretaris.Mengucurkan uang tunai $ 600 untuk gaji sekretaris. - 600 - 600 (expense) LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration EquityEquityEquityEquity
  16. 16. Slide 3-16 Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= + 3.3. Pembelian peralatan kantor dengan harga $ 5.200,Pembelian peralatan kantor dengan harga $ 5.200, memberikan surat promes 10 persen di bursa.memberikan surat promes 10 persen di bursa. + 5,200 + 5,200 LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. EquityEquityEquityEquity
  17. 17. Slide 3-17 Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= + 4.4. Menerima uang tunai $ 4.000 untuk jasa yangMenerima uang tunai $ 4.000 untuk jasa yang diberikan.diberikan. + 4,000 + 4,000 (revenue) LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. EquityEquityEquityEquity
  18. 18. Slide 3-18 Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= + 5.5. Melunasi kewajiban jangka pendek sebesar $ 7.000.Melunasi kewajiban jangka pendek sebesar $ 7.000. - 7,000 - 7,000 LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. EquityEquityEquityEquity
  19. 19. Slide 3-19 AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= + 6.6. Mengumumkan pembagian dividen tunai sebesar $Mengumumkan pembagian dividen tunai sebesar $ 5.000.5.000. + 5,000 - 5,000 LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration EquityEquityEquityEquity
  20. 20. Slide 3-20 Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= + 7.7. Mengkonversi kewajiban jangka panjang sebesar $Mengkonversi kewajiban jangka panjang sebesar $ 80.000 menjadi saham biasa .80.000 menjadi saham biasa . - 80,000 + 80,000 LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. EquityEquityEquityEquity
  21. 21. Slide 3-21 Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= + 8.8. Membayar uang tunai sebesar $ 16.000 untukMembayar uang tunai sebesar $ 16.000 untuk sebuah van pengiriman.sebuah van pengiriman. LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. - 16,000 + 16,000 Note that the accounting equation equality is maintained after recording each transaction. Note that the accounting equation equality is maintained after recording each transaction. EquityEquityEquityEquity
  22. 22. Slide 3-22 Struktur kepemilikan menentukan jenis-jenis akun yang merupakan bagian dari ekuitas. Proprietorship orProprietorship or PartnershipPartnership Proprietorship orProprietorship or PartnershipPartnership CorporationCorporationCorporationCorporation  Share capital  Share premium  Dividends  Retained Earnings Financial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership Structure LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.  Capital account  Drawing account
  23. 23. Slide 3-23 Financial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership Structure LO 2 Explain double-entry rules.LO 2 Explain double-entry rules. EquityEquity Statement of Financial Position Retained Earnings Statement Net income or Net loss (Revenues less expenses)(Revenues less expenses) Income StatementIncome Statement Net income or Net loss (Revenues less expenses)(Revenues less expenses) Income StatementIncome Statement DividendsDividends Retained EarningsRetained Earnings (Net income retained in business)(Net income retained in business) Retained EarningsRetained Earnings (Net income retained in business)(Net income retained in business) Share CapitalShare Capital (Investment by shareholders)(Investment by shareholders) Share CapitalShare Capital (Investment by shareholders)(Investment by shareholders) Illustration 3-4
  24. 24. Slide 3-24 The Accounting CycleThe Accounting CycleThe Accounting CycleThe Accounting Cycle LO 3 Identify steps in the accounting cycle.LO 3 Identify steps in the accounting cycle. TransactionsTransactions 1. Journalization1. Journalization 6. Financial Statements6. Financial Statements 7. Closing entries7. Closing entries 8. Post-closing trail balance8. Post-closing trail balance 9. Reversing entries (Pembalik) 9. Reversing entries (Pembalik) 3. Trial balance3. Trial balance 2. Posting2. Posting 5. Adjusted trial balance5. Adjusted trial balance 4. Adjustments4. AdjustmentsWork Sheet Illustration 3-6
  25. 25. Slide 3-25 General JournalGeneral Journal – a chronological record of transactions. Journal Entries are recorded in the journal. 1. Journalizing1. Journalizing1. Journalizing1. Journalizing LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. September 1: Pemegang Saham menginvestasikan uang tunai $ 15.000 dalam pertukaran untuk saham biasa. Illustration 3-7
  26. 26. Slide 3-26 PostingPosting - Proses mentransfer sejumlah dari jurnal ke buku besar. 2. Posting2. Posting2. Posting2. Posting LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. Illustration 3-7 Illustration 3-8
  27. 27. Slide 3-27 PostingPosting – Mentransfer jumlah dari jurnal ke buku besar. 2. Posting2. Posting2. Posting2. Posting LO 4LO 4 Illustration 3-8
  28. 28. Slide 3-28 LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. 2. Posting2. Posting2. Posting2. Posting Tujuan analisis transaksi adalah 1. untuk mengidentifikasi jenis rekening yang terlibat, dan 2. untuk menentukan apakah debit atau kredit. Perlu diingat bahwa setiap jurnal mempengaruhi satu atau lebih dari item berikut: aset, kewajiban, ekuitas, pendapatan, atau beban.
  29. 29. Slide 3-29 1. October 1: Pemegang Saham menginvestasikan uang tunai $ 100.000 dalam sebuah usaha periklanan dikenal sebagai Advertising Agency Inc Pioneer Share capital - ordinary 100,000 Cash 100,000Oct. 1 Debit Credit Cash 100,000100,000 100,000100,000 Debit Credit Share Capital - Ordinary 2. Posting2. Posting2. Posting2. Posting LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. Illustration 3-9
  30. 30. Slide 3-30 2. October 1: Pioneer Advertising melakukan pembelian peralatan kantor seharga $ 50,000 dengan menandatangani wesel bayar selama 3 bulan, 12%, catatan $50.000 dibayarkan. Notes payable 50,000 Office equipment 50,000Oct. 1 Debit Credit Office Equipment 50,00050,000 50,00050,000 Debit Credit Notes Payable 2. Posting2. Posting2. Posting2. Posting LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. Illustration 3-10
  31. 31. Slide 3-31 3. October 2: Pioneer Advertising menerima uang muka tunai $ 12.000 dari KC, klien, untuk layanan periklanan yang diharapkan akan selesai pada 31 Desember. Unearned service revenue 12,000 Cash 12,000Oct. 2 Debit Credit Cash 100,000100,000 12,00012,000 Debit Credit Unearned Service Revenue 2. Posting2. Posting2. Posting2. Posting 12,00012,000 LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. Illustration 3-11
  32. 32. Slide 3-32 4. October 3: Pioneer Advertising membayar sewa kantor $ 9.000, secara tunai, untuk Oktober. Cash 9,000 Rent expense 9,000Oct. 3 Debit Credit Cash 100,000100,000 9,0009,000 Debit Credit Rent Expense 2. Posting2. Posting2. Posting2. Posting 12,00012,000 9,0009,000 LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. Illustration 3-12
  33. 33. Slide 3-33 5. October 4: Pioneer Advertising membayar $ 6.000 untuk polis asuransi satu tahun yang akan berakhir tahun depan pada tanggal 30 September. Cash 6,000 Prepaid insurance 6,000Oct. 4 Debit Credit Cash 100,000100,000 6,0006,000 Debit Credit Prepaid Insurance 2. Posting2. Posting2. Posting2. Posting 12,00012,000 9,0009,000 6,0006,000 LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. Illustration 3-13
  34. 34. Slide 3-34 6. October 5: Pioneer Advertising melakukan pembelian, seharga $25.000 secara kredit, 3-bulan materi iklan dari Pasokan Aero. Accounts payable 25,000 Advertising supplies 25,000Oct. 5 Debit Credit Advertising Supplies 25,00025,000 25,00025,000 Debit Credit Accounts Payable 2. Posting2. Posting2. Posting2. Posting LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. Illustration 3-14
  35. 35. Slide 3-35 7. October 9: Pioneer Advertising menandatangani kontrak dengan sebuah koran lokal untuk menyisipkan iklan (brosur) yang akan didistribusikan mulai hari Minggu terakhir di bulan November. Pioneer akan mulai bekerja pada isi selebaran pada bulan November. Pembayaran sebesar $ 7.000 karena setelah pengiriman koran Minggu yang berisi selebaran. 2. Posting2. Posting2. Posting2. Posting LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. Illustration 3-15
  36. 36. Slide 3-36 8. October 20: Dewan direksi Pioneer Advertising menyatakan dan membayar dividen tunai $ 5.000 untuk pemegang saham. Cash 5,000 Dividends 5,000Oct. 20 Debit Credit Cash 100,000100,000 5,0005,000 Debit Credit Dividends 2. Posting2. Posting2. Posting2. Posting 12,00012,000 9,0009,000 6,0006,000 5,0005,000 LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. Illustration 3-16
  37. 37. Slide 3-37 9. October 26: Karyawan dibayar setiap empat minggu. total gaji adalah $ 2.000 per hari. Periode pembayaran berakhir pada Jumat, 26 Oktober dengan gaji sebesar $ 40.000 yang dibayar. Cash 40,000 Salaries expense 40,000Oct. 26 Debit Credit Cash 100,000100,000 40,00040,000 Debit Credit Salaries Expense 2. Posting2. Posting2. Posting2. Posting 12,00012,000 9,0009,000 6,0006,000 5,0005,000 40,00040,000 LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. Illustration 3-17
  38. 38. Slide 3-38 10. October 31: Pioneer Advertising menerima $ 28.000 pada kas dan tagihan Perusahaan Copa $ 72.000 untuk jasa periklanan sebesar $ 100.000 diberikan pada bulan Okt Accounts receivable 72,000 Cash 28,000Oct. 31 Debit Credit Cash 100,000100,000 72,00072,000 Debit Credit Accounts Receivable 2. Posting2. Posting2. Posting2. Posting 12,00012,000 9,0009,000 6,0006,000 5,0005,000 40,00040,000 Service revenue 100,000 100,000100,000 Debit Credit Service Revenue 28,00028,000 80,00080,000 Illustration 3-18
  39. 39. Slide 3-39 Trial BalanceTrial Balance – Sebuah daftar dari setiap account dan keseimbangannya, digunakan untuk membuktikan kesetaraan saldo debit dan kredit. 3. Trial Balance3. Trial Balance3. Trial Balance3. Trial Balance LO 4LO 4 Record transactions in journals, post toRecord transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance. Illustration 3-19
  40. 40. Slide 3-40 4. Adjusting Entries4. Adjusting Entries4. Adjusting Entries4. Adjusting Entries LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries. Memungkinkan untuk:Memungkinkan untuk: •Laporan posisi keuangan: aset yang tepat, kewajiban,Laporan posisi keuangan: aset yang tepat, kewajiban, dan ekuitas pada tanggal laporan.dan ekuitas pada tanggal laporan. •Laporan laba rugi : pendapatan yang tepat danLaporan laba rugi : pendapatan yang tepat dan pengeluaran untuk periode.pengeluaran untuk periode. • Pendapatan dicatat pada periode di mana merekaPendapatan dicatat pada periode di mana mereka diterima.diterima. • Beban diakui pada periode terjadinya.Beban diakui pada periode terjadinya.
  41. 41. Slide 3-41 Types of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting Entries 1. Prepaid Expenses. Expenses paid in cash and recorded as assets before they are used or consumed. Deferrals/Penangguhan 3. Accrued Revenues. Revenues earned but not yet received in cash or recorded. 4. Accrued Expenses. Expenses incurred but not yet paid in cash or recorded. 2. Unearned Revenues. Revenues received in cash and recorded as liabilities before they are earned. Accruals/msh hrs dibayar LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries. Illustration 3-20
  42. 42. Slide 3-42 Penangguhan yang baik  prepaid expenses or  unearned revenues. Adjusting Entries for DeferralsAdjusting Entries for DeferralsAdjusting Entries for DeferralsAdjusting Entries for Deferrals Illustration 3-21 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  43. 43. Slide 3-43 Pembayaran tunai yang dicatat sebagai aset karenaPembayaran tunai yang dicatat sebagai aset karena layanan atau manfaat akan diterima di masa depan.layanan atau manfaat akan diterima di masa depan. Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” insuranceinsurance suppliessupplies advertisingadvertising Cash PaymentCash Payment Expense RecordedExpense RecordedBEFORE rentrent purchasing buildings andpurchasing buildings and equipmentequipment Prepayments often occur in regard to:Prepayments often occur in regard to: LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  44. 44. Slide 3-44 Supplies.Supplies. Pioneer membeli persediaan iklan biaya $25.000 pada 5 Oktober. Buatlah jurnal untuk mencatat pembelian persediaan. Cash 25,000 Advertising supplies 25,000Oct. 5 Debit Credit Advertising Supplies 25,00025,000 25,00025,000 Debit Credit Cash Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  45. 45. Slide 3-45 Supplies. Sejumlah persediaan pada penutupan bisnis pada tanggal 31 Oktober mengungkapkan bahwa $ 10.000 dari pasokan iklan masih di tangan. Advertising supplies 15,000 Advertising supplies expense 15,000Oct. 31 Debit Credit Advertising Supplies 25,00025,000 15,00015,000 Debit Credit Advertising Supplies Expense 15,00015,000 Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” 10,00010,000 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  46. 46. Slide 3-46 Statement Presentation: Biaya iklan mengidentifikasi bahwa bagian dari biaya aset yang akan memberikan manfaat ekonomis masa depan. Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” Illustration 3-35 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  47. 47. Slide 3-47 Statement Presentation: Biaya iklan mengidentifikasi bahwa bagian dari biaya aset yang berakhir pada bulan Oktober. Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” Illustration 3-34 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  48. 48. Slide 3-48 Insurance. Pada 4 Okt, dibayar $ 6.000 untuk polis asuransi satu tahun kebakaran, mulai 1 Oktober. Tampilkan jurnal untuk mencatat pembelian asuransi. Cash 6,000 Prepaid insurance 6,000Oct. 4 Debit Credit Prepaid Insurance 6,0006,000 6,0006,000 Debit Credit Cash Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  49. 49. Slide 3-49 Insurance. Sebuah analisis kebijakan mengungkapkan bahwa $ 500 ($ 6.000 / 12) asuransi berakhir setiap bulan. Dengan demikian, Pioneer membuat jurnal penyesuaian berikut. Prepaid insurance 500 Insurance expense 500Oct. 31 Debit Credit Prepaid Insurance 6,0006,000 500500 Debit Credit Insurance Expense Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” 500500 5,5005,500 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  50. 50. Slide 3-50 Statement Presentation: Asuransi Dibayar di Muka mengidentifikasi bahwa bagian dari biaya aset yang akan memberikan manfaat ekonomis masa depan. Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” Illustration 3-35 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  51. 51. Slide 3-51 Statement Presentation: Beban asuransi mengidentifikasi bahwa bagian dari biaya aset yang berakhir pada bulan Oktober. Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” Illustration 3-34 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  52. 52. Slide 3-52 Depreciation. Pioneer Advertising memperkirakan penyusutan peralatan kantor untuk menjadi $ 400 per bulan. Oleh karena itu, Pioneer mengakui penyusutan untuk Oktober oleh jurnal penyesuaian berikut. Accumulated depreciation 400 Depreciation expense 400Oct. 31 Debit Credit Depreciation Expense 400400 400400 Debit Credit Accumulated Depreciation Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  53. 53. Slide 3-53 Statement Presentation: Akumulasi Depresiasi-adalah akun kontra aset. Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” Illustration 3-35 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  54. 54. Slide 3-54 Statement Presentation: Beban penyusutan mengidentifikasi bahwa bagian dari biaya aset yang berakhir pada bulan Oktober. Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses” Illustration 3-34 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  55. 55. Slide 3-55 Penerimaan kas yang dicatat sebagai hutang karenaPenerimaan kas yang dicatat sebagai hutang karena pendapatan belum diperoleh.pendapatan belum diperoleh. Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues” sewasewa tiket pesawattiket pesawat Sekolah/kuliahSekolah/kuliah Cash ReceiptCash Receipt Revenue RecordedRevenue RecordedBEFORE Langganan majalahLangganan majalah simpanansimpanan Pendapatan diterima dimuka sering terjadi dalam hal:Pendapatan diterima dimuka sering terjadi dalam hal: LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  56. 56. Slide 3-56 Unearned Revenue. Pioneer Advertising menerima $ 12.000 pada 2 Oktober dari KC untuk layanan iklan diharapkan akan selesai pada 31 Desember. Tampilkan ayat jurnal untuk mencatat penerimaan pada 2 Okt. Unearned service revenue 12,000 Cash 12,000Oct. 2 Debit Credit Cash 12,00012,000 12,00012,000 Debit Credit Unearned Service Revenue Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues” LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  57. 57. Slide 3-57 Debit Credit Service Revenue 100,000100,000 12,00012,000 Debit Credit Unearned Service Revenue 4,0004,000 8,0008,000 Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues” Unearned Revenues. Analisis mengungkapkan bahwa Pioneer memperoleh $ 4.000 dari layanan iklan pada bulan Oktober. Dengan demikian, Pioneer membuat jurnal penyesuaian berikut. Service revenue 4,000 Unearned service revenue 4,000Oct. 31 4,0004,000 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  58. 58. Slide 3-58 Statement Presentation: Pendapatan jasa diterima dimuka mengidentifikasi bahwa bagian dari kewajiban yang belum diperoleh. Illustration 3-35 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries. Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”
  59. 59. Slide 3-59 Statement Presentation: Pendapatan jasa merupakan yang sebagian kewajiban yang diperoleh pada bulan Oktober. Illustration 3-34 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries. Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”
  60. 60. Slide 3-60 Akrual yang baik  accrued revenues or  accrued expenses. Adjusting Entries for AccrualsAdjusting Entries for AccrualsAdjusting Entries for AccrualsAdjusting Entries for Accruals Illustration 3-27 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  61. 61. Slide 3-61 Pendapatan yang diperoleh tetapi belum diterima secaraPendapatan yang diperoleh tetapi belum diterima secara tunai atau direkam/dicatattunai atau direkam/dicatat Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues” sewasewa bungabunga jasa yang dilakukanjasa yang dilakukan BEFORE Pendapatan yang masih harus dibayar sering terjadi dlm hal:Pendapatan yang masih harus dibayar sering terjadi dlm hal: Cash ReceiptCash ReceiptRevenue RecordedRevenue Recorded Adjusting entry results in:Adjusting entry results in: LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  62. 62. Slide 3-62 Accrued Revenues Pada bulan Oktober Pioneer memperoleh $ 2.000 untuk jasa periklanan yang tidak tagihan kepada klien sebelum 31 Oktober. Dengan demikian, Pioneer membuat jurnal penyesuaian berikut. Service revenue 2,000 Accounts receivable 2,000Oct. 31 Debit Credit Accounts Receivable 72,00072,000 Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues” Debit Credit Service Revenue 100,000100,000 4,0004,000 2,0002,000 106,000106,000 2,0002,000 74,00074,000
  63. 63. Slide 3-63 LO 5LO 5 Illustration 3-34 Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues” Statement Presentation Illustration 3-35
  64. 64. Slide 3-64 Biaya yang dikeluarkan tetapi belum dibayar secaraBiaya yang dikeluarkan tetapi belum dibayar secara tunai atau direkam.tunai atau direkam. Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses” sewasewa bungabunga BEFORE Biaya masih harus dibayar sering terjadi dalam hal:Biaya masih harus dibayar sering terjadi dalam hal: Cash PaymentCash PaymentExpense RecordedExpense Recorded gajigaji pajakpajak Adjusting entry results in:Adjusting entry results in: LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  65. 65. Slide 3-65 Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses” Accrued Interest. Pioneer menandatangani, 12%, wesel bayar 3 bulan sebesar $ 50.000 pada tanggal 1 Oktober. Catatan tersebut membutuhkan bunga pada tingkat tahunan sebesar 12 persen. Tiga faktor menentukan jumlah akumulasi bunga: 1 2 3 Illustration 3-29 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  66. 66. Slide 3-66 Interest payable 500 Interest expense 500Oct. 31 Debit Credit Interest Expense 500500 500500 Debit Credit Interest Payable Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses” Accrued Interest. Pioneer menandatangani wesel bayar 3 bulan, 12% sebesar $ 50.000 pada tanggal 1 Oktober. Siapkan jurnal penyesuaian pada tanggal 31 Oktober untuk mencatat akrual bunga. LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  67. 67. Slide 3-67 LO 5LO 5 Illustration 3-34 Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses” Statement Presentation Illustration 3-35
  68. 68. Slide 3-68 Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses” Accrued Salaries. Pada tanggal 31 Oktober gaji untuk hari ini merupakan beban yang masih harus dibayar dan kewajiban terkait dengan Pioneer. Para karyawan menerima gaji sebesar $10.000 untuk seminggu kerja lima hari, atau $ 2.000 per hari. LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  69. 69. Slide 3-69 Salaries payable 6,000 Salaries expense 6,000Oct. 31 Debit Credit Salaries Expense 40,00040,000 6,0006,000 Debit Credit Salaries Payable Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses” Accrued Salaries. Karyawan menerima gaji sebesar $10.000 untuk seminggu kerja lima hari, atau $ 2.000 per hari. Siapkan jurnal penyesuaian pada tanggal 31 Oktober untuk merekam akrual untuk gaji. 6,0006,000 46,00046,000 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  70. 70. Slide 3-70 LO 5LO 5 Illustration 3-34 Statement Presentation Illustration 3-35 Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
  71. 71. Slide 3-71 Salaries expense 34,000 Salaries payable 6,000Nov. 23 Debit Credit Salaries Expense 34,00034,000 6,0006,000 Debit Credit Salaries Payable Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses” Accrued Salaries. Pada tanggal 23 November, Pioneer akan membayar gaji sebesar $ 40.000. Siapkan entri untuk mencatat pembayaran gaji pada 23 November. Cash 40,000 6,0006,000 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  72. 72. Slide 3-72 Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses” Bad Debts. Asumsikan Pioneer cukup memperkirakan beban utang yang buruk untuk bulan sebesar $ 1.600. Jurnal penyesuaian untuk piutang tak tertagih sebagai berikut. Illustration 3-32 LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.
  73. 73. Slide 3-73 Menunjukkan keseimbangan dari semua account, setelah disesuaikan, pada akhir periode akuntansi. 5. Adjusted Trial Balance5. Adjusted Trial Balance5. Adjusted Trial Balance5. Adjusted Trial Balance LO 5LO 5 Illustration 3-33
  74. 74. Slide 3-74 6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements LO 6 Prepare financial statement from the adjusted trial balance.LO 6 Prepare financial statement from the adjusted trial balance. Laporan Keuangan disajikan langsung dari Neraca Saldo Disesuaikan. Laporan Keuangan disajikan langsung dari Neraca Saldo Disesuaikan. Statement of Financial Position Income Statement Retained Earnings Statement
  75. 75. Slide 3-75 6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements LO 6LO 6 Illustration 3-34
  76. 76. Slide 3-76 6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements LO 6LO 6 Illustration 3-35
  77. 77. Slide 3-77 7. Closing Entries7. Closing Entries7. Closing Entries7. Closing Entries LO 7 Prepare closing entries.LO 7 Prepare closing entries. Untuk mengurangi keseimbangan laporan laba rugiUntuk mengurangi keseimbangan laporan laba rugi (pendapatan dan beban) ke account nol.(pendapatan dan beban) ke account nol. Untuk mentransfer laba rugi bersihUntuk mentransfer laba rugi bersih Laporan posisi keuangan (aset, kewajiban, danLaporan posisi keuangan (aset, kewajiban, dan ekuitas) rekening tidak ditutup.ekuitas) rekening tidak ditutup. Dividen ditutup langsung ke akun Saldo Laba.Dividen ditutup langsung ke akun Saldo Laba.
  78. 78. Slide 3-78 7. Closing Entries7. Closing Entries7. Closing Entries7. Closing Entries LO 7LO 7 Illustration 3-36
  79. 79. Slide 3-79 7. Closing7. Closing EntriesEntries 7. Closing7. Closing EntriesEntries Illustration 3-37 LO 7LO 7
  80. 80. Slide 3-80 8. Post-Closing Trial Balance8. Post-Closing Trial Balance8. Post-Closing Trial Balance8. Post-Closing Trial Balance LO 7 Prepare closing entries.LO 7 Prepare closing entries. Illustration 3-38
  81. 81. Slide 3-81 9. Reversing Entries9. Reversing Entries9. Reversing Entries9. Reversing Entries LO 7 Prepare closing entries.LO 7 Prepare closing entries. Setelah penyusunan laporan keuangan dan menutup buku, perusahaan dapat membalikkan beberapa jurnal penyesuaian sebelum merekam transaksi reguler pada periode berikutnya.
  82. 82. Slide 3-82 Accounting Cycle SummarizedAccounting Cycle SummarizedAccounting Cycle SummarizedAccounting Cycle Summarized LO 7 Prepare closing entries.LO 7 Prepare closing entries. 1. Masukkan transaksi periode dalam jurnal yang sesuai. 2. Posting dari jurnal ke buku besar (atau buku besar). 3. Neraca saldo disesuaikan (neraca percobaan). 4. Siapkan jurnal penyesuaian jurnal dan posting ke buku besar 5. Neraca saldo setelah disesuaikan (neraca saldo disesuaikan). 6. Siapkan laporan keuangan dari neraca saldo kedua. 7. Siapkan jurnal penutup dan posting ke buku besar 8. Neraca saldo setelah penutupan (post-closing neraca percobaan). 9. Siapkan ayat jurnal pembalik (opsional) dan posting ke buku besar
  83. 83. Slide 3-83 Financial Statements for a Merchandising CompanyFinancial Statements for a Merchandising CompanyFinancial Statements for a Merchandising CompanyFinancial Statements for a Merchandising Company LO 7LO 7 Illustration 3-39
  84. 84. Slide 3-84 Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company Illustration 3-40 LO 7 Prepare closing entries.LO 7 Prepare closing entries.
  85. 85. Slide 3-85 Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company LO 7LO 7 Illustration 3-41
  86. 86. Slide 3-86  Pengendalian intern adalah suatu sistem pengawasan dan keseimbangan yang dirancang untuk mencegah dan mendeteksi kecurangan dan kesalahan. Kedua tindakan ini diperlukan dalam SOX.  Perusahaan menemukan bahwa review pengendalian internal merupakan proses yang mahal. Satu studi memperkirakan biaya untuk perusahaan-perusahaan di AS lebih dari $ 35 miliar, dengan biaya audit dua kali lipat pada tahun pertama.  Standar kontrol internal yang ditingkatkan hanya berlaku untuk perusahaan publik yang besar yang terdaftar di bursa AS. Ada perdebatan terus mengenai apakah emiten asing harus mematuhi.
  87. 87. Slide 3-87 Sebagian besar perusahaan menggunakan accrual-basis accounting :  mengakui pendapatan ketika dihasilkan dan  beban pada saat terjadinya, tanpa memperhatikan waktu penerimaan atau pembayaran tunai. Cash-basis accounting :  Mengakui pendapatan hanya ketika mereka menerima uang tunai, dan  Biaya hanya ketika mereka membayarkan uang tunai. Laporan berbasis kas tidak sesuai dengan IFRS. LO 8 Differentiate the cash basis of accountingLO 8 Differentiate the cash basis of accounting from the accrual basis of accounting.from the accrual basis of accounting.
  88. 88. Slide 3-88 Copyright © 2011 John Wiley & Sons, Inc. All rights reserved. Reproduction or translation of this work beyond that permitted in Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful. Request for further information should be addressed to the Permissions Department, John Wiley & Sons, Inc. The purchaser may make back-up copies for his/her own use only and not for distribution or resale. The Publisher assumes no responsibility for errors, omissions, or damages, caused by the use of these programs or from the use of the information contained herein. CopyrightCopyrightCopyrightCopyright

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