Pert.1 Gambaran-umum (2).ppt

1. Chapter 1
GAMBARAN UMUM
AKUNTANSI

2. 1. Definisi akuntansi
2. Pengguna informasi akuntansi
3. Pembagian akuntansi
4. Jenis-jenis Perusahaan
5. Persamaan Akuntansi
6. Laporan Keuangan

3. Definisi akuntansi
Akuntansi merupakan kegiatan jasa. Fungsinya
adalah menyajikan informasi kuantitatif terutama
yang bersifat keuangan dari suatu entitas ekonomi
(perusahaan) yang ditujukan untuk pengambilan
keputusan ekonomi- dalam memilih berbagai
pilihan tindakan.

4. Board of Director
Management
Employees
Investor
Pemerintah
Analis
Pelanggan
Kreditor
Serikat karyawan
Supplier
Masyarakat
STAKEHOLDER
Pengguna Informasi Akuntansi

5. Kegiatan Akuntansi
 Menganalisa / Analyzing
 Mencatat / Recording
 Mengklasifikasikan / Classifying
 Mengihktisarkan / Summarizing
 Melaporkan / Reporting
 Menginterprestasikan / Interpreting

6. Jenis Usaha Perusahaan
 Perusahaan Jasa (Service Business)
 Perusahaan Dagang (Merchandising Business
 Perusahaan Manufaktur/Pabrikan (Manufacturing Business)

7. Service Business
Product
Triwasana Entertainment
Garuda Indonesia Transportation
Hilton Hotels Hospitality and lodging
Bank BRI Financial
Telkomsel Telecommunication
contoh

8. Merchandising Business
Product
Matahari General merchandise
Toys City Toys
Electronic City Consumer electronics
Amazon.com Internet books, music, video
retailer
contoh

9. Manufacturing Business
Product
Toyota Astra Motor Cars, trucks, vans
Intel Computer chips
Boeing Jet aircraft
Adidas Athletic shoes and apparel
Coca-Cola Beverages
Polytron Stereos and television
contoh

10. Jenis Organisasi
Perusahaan
(Bentuk Perusahaan)
 Perorangan (Proprietorship)
 Persekutuan (Partnership)
 Perseroan (Corporation)

11. A proprietorship
adl Persh. yang
dimiliki oleh
perorangan
Keuntungan:
• Mudah dibentuk
• Biaya relatif rendah
Kelemahan
• Modal terbatas
• Kewajiban Pemilik tdk
terbatas (Unlimited liability)
Joe’s

12. A partnership =
Dimiliki 2 orang
/lebih
Keuntungan
• Modal lebih besar
• Management skills
lebih bagus.
Kerugian
• Kewajiban Pemilik
tdk terbatas
(Unlimited liability)
Joe and Marty’s

13. A corporation is
modalnya terdiri dari
lembar-lembar saham
Advantage
• Lebih mudah dalam
mengumpulkan modal
• Pemilik mempunyai
kewajiban yang terbatas
(Limited Liability)
Disadvantage
• Biaya Pendirian Mahal
• Double taxation Entities.
J & M, Inc.

14. Profesi Akuntansi
Akuntan Perusahaan(private accounting) :
Akuntan yang bekerja pada dan untuk suatu
perusahaan
Akuntan Publik ( public accounting) :
Akuntan yang menyediakan jasa prosfesinya
berdasarkan fee dan tidak terikat dalam suatu
perusahaan tertentu.

15. Pembagian Akuntansi
Akuntansi
Manajemen
Akuntansi
Keuangan
Memfokuskam diri pada
Penyajian informasi ke
Pihak intern perusahaan
Memfokuskam diri pada
Penyajian informasi ke
Pihak ektern perusahaan

16. Financial Reporting
Internal Eksternal
Standarnya : IFRS/SAK
Standar : Nilai guna
Lebih ringkas
Wujudnya berupa :
a. Laporan Laba rugi
b. Laporan Perubahan Ekuitas
c. Neraca
d. Laporan arus kas
e. Catatan atas laporan keuangan
Lebih detail
Isi dan bentuk sesuai
kebutuhan

17. Prinsip dan Konsep
Dasar Akuntansi

18. Prinsip dan Konsep Dasar Akuntansi
 Business Entity Concept
 Objectivity Concept
 Unit Of Measurement Concept
 Going Concept
 Arm-Length Transaction

19. The business entity concept: Data
ekonomi yang dilaporkan adalah data
akibat transaksi perusahaan.
Perusahaan ≠ Pemilik jadi Terdapat
pemisahan pelaporan antara harta pemilik
vs perusahaan

20. The objectivity concept:
Pencatatan dan pelaporan
harus didukung dengan bukti
yang handal
The unit-of-measure
concept :harus disajikan
dalam satuan mata uang
tertentu

21. -Bukti transaksi
-Jurnal Umum
-Buku Besar
-Neraca Saldo
-Jurnal Penyesuaian
- Neraca saldo stlh disesuaikan
-Laporan Keuangan
-Jurnal Penutup
-Neraca Saldo Stlh Penutupan
- jurnal pembalik
SIKLUS AKUNTANSI
ACCOUNTING CYCLE

22. Siklus Akuntansi
Faktur
Jurnal
Transak-si
Buku
Besar
Work
sheet
AJP
Neraca
saldo
Penutupan
Menyusun laporan
Keuangan
Mencatat di
Bukti
Mencatat
Di Jurnal
Posting
Buku
Besar
Neraca
saldo
Laba
Rugi
Jurnal
Penutup
1
2
3 4
5
8
9
Neraca
Lap. Modal
6
Jurnal
Penyesuai
an
7
Neraca Saldo
Setelah
Penyesuaian
Jurnal
Penutup

23. Persamaan Akuntansi
(Accounting Equation)
Assets = Liabilities + Owner’s Equity
Sumber daya
Perusahaan
Harta = Hutang + Modal Pemilik

24. The Accounting Equation
Assets = Liabilities + Owner’s Equity
Sumber daya
yang
berasal/dimiliki
oleh kreditur

25. The Accounting Equation
Assets = Liabilities + Owner’s Equity
Sumberdaya
yang
berasal/dimiliki
oleh pemilik
perusahaan

26. Transaksi Bisnis
Adl Kejadian ekonomi yang secara langsung
mempengaruhi kondisi keuangan perusahaan
sebagai akibat dari kegiatan perusahaan.

27. On November 1,
2005, Tn Amir
mendirikan
perusahaan
dengan nama
NetSolutions.

28. a. Tn Amir Menyetor $25,000 ke Bank
sebagai Modal Perusahaan.
Tn Amir, Capital
25,000 Investment
by Tn Amir
Cash
25,000
a.
Assets Owner’s Equity
=
=

29. b. Perusahaan membeli tanah $20,000 secara
tunai
Tn Amir, Capital
25,000
Cash + Land
25,000
Bal.
Assets Owner’s Equity
=
=
b. –20,000 +20,000
Bal. 5,000 20,000 25,000

30. Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
c. Membeli perlengkapan secara kredit senilai
$ 1,350
Owner’s
Liabilities + Equity
=
Bal. 5,000 20,000 25,000
c. + 1,350 + 1,350
Bal. 5,000 1,350 20,000 1,350 25,000
=

31. d. Memperoleh Pendapatan $ 7,500
dalam bentuk kas atas jasa yang
diberikan kepada pelanggan.
Bal. 12,500 1,350 20,000 1,350 32,500
d. + 7,500 + 7,500
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
Owner’s
Liabilities + Equity
Bal. 5,000 1,350 20,000 1,350 25,000
Fees
earned
=
=

32. e. – 3,650 –2,125
– 800
– 450
– 275
Wages
Rent
Util.
Misc.
Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
e. Perusahaan membayar beban (expenses):
wages/upah, $2,125; rent/sewa, $800;
utilities/umum, $450; and
miscellaneous/lan-lain, $275.
Owner’s
Liabilities + Equity
=
Bal. 12,500 1,350 20,000 1,350 32,500
=
Bal.8,850 1,350 20,000 1,350 28,850

33. Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
f. Melunasi hutangnya sebesar $950
kepada kreditur.
Owner’s
Liabilities + Equity
=
Bal. 8,850 1,350 20,000 1,350 28,850
f. – 950 – 950
=
Bal. 7,900 1,350 20,000 400 28,850

34. Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
g. Diketahui pada akhir bulan, nilai
perlengkapan yang masih tersisa sebesar
$550, berarti perlengkapan yang telah
terpakai senilai $800
Owner’s
Liabilities + Equity
=
Bal. 7,900 1,350 20,000 400 28,850
g. – 800 – 800
=
Bal. 7,900 550 20,000 400 28,050
Supplies
expense

35. Accounts Tn Amir,
Cash + Supplies + Land Payable Capital
Assets
h. Tn amir mengambil uang dari
perusahaan $2,000 untuk
keperluan pribadi
Owner’s
Liabilities + Equity
Bal. 7,900 550 20,000 400 28,050
h. –2,000 –2,000
Bal. 5,900 550 20,000 400 26,050
With-
drawal
=
=

36. Laporan Akuntansi, disebut Laporan
Keuangan (financial Reporting),
menyediakan ikhtisar atas transaksi
perusahaan kepada Pemilik (owner)

37. Laporan Keuangan
Financial Statements
 Laporan Laba-Rugi / Income statement
 Laporan Perubahan Modal / Statement of owner’s equity
 NERACA / Statement of Financial Position
 Laporan Arus Kas/Statement of cash flows
 Catatan atas Laporan Keuangan/Notes of Financial
Reporting

38. Fees earned/Pendapatan $7 500 00
Operating expenses/Beban Operasional:
Rent expense/Beban Sewa
$2 125 00
Wages expense /Beban Gaji
800 00
Supplies expense/Beban Perlgkapan
450 00
Utilities expense /Beban umum
275 00
Miscellaneous expense / Lain-lain
Total operating expenses 4 450 00
NetSolutions
Income Statement
For the Month Ended November 30, 2005
800 00
Net income /Laba $3 050 00
To the statement
of owner’s equity

39. Tn Amir, capital, November 1, 2005 $ 0
NetSolutions
Statement of Owner’s Equity
For the Month Ended November 30, 2005
Investment on November 1 $25 000 00
Net income for November 3 050 00
$28 050 00
Less withdrawals 2 000 00
Increase in owner’s equity 26 050 00
Tn Amir, capital, November 30, 2005 $26 050 00
From the income
statement
To the
balance sheet

40. Assets Liabilities
NetSolutions
Statement of Financial Position
November 30, 2005
Cash $ 5 900 00 Accounts Payable $ 400 00
Supplies 550 00 Owner’s Equity
Land 20 000 00 Tn Amir, cap. 26 050 00
Total liabilities and
Total assets $26 450 00 owner’s equity $26 450 00
From the
statement of
owner’s equity
This balance sheet presented
using the account form

41. When the balance sheet displays
the liabilities and owner’s equity
below the assets, the report form is
being used.

42. Cash flows from operating activities:
Cash received from customers $ 7 500 00
Deduct cash payments for expenses
and payments to creditors 4 600 00
Net cash flow from operating activities 2 900 00
Cash flows from investing activities:
Cash payment for acquisition of land (20 000 00
Cash flows from financing activities:
Cash received as owner’s investment $25 000 00
Deduct cash withdrawal by owner 2 000 00
Net cash flow from financing activities 23 000 00
Net cash flow and Nov. 30, 2005 cash bal. $ 5 900 00
NetSolutions
Statement of Cash Flows
For the Month Ended November 30, 2005
Should match Cash on the balance sheet
)

43. Statement of Cash Flows
Cash Flows from Operating Activities—This section
reports a summary of cash receipts and cash payments
from operations.
Cash Flows from Investing Activities—This section
reports the cash transactions for the acquisition and sale
of relatively permanent assets.
Cash Flows from Financing Activities—This section
reports the cash transactions related to cash
investments by the owner, borrowings, and cash
withdrawals by the owner.

44. Ratio of liabilities
to owner’s equity
=
Total Liabilities
Total owner’s equity (or total
stockholders’ equity)
The ratio of liabilities to owner’s equity
allows owners like Tn Amir to analyze the
firm’s ability to withstand poor business
conditions.
Tools for Financial
Analysis and Interpretation

45. Ratio of
liabilities to
owner’s equity
=
$400
$26,050
Tools for Financial
Analysis and Interpretation
= 0.015
Ratio of
liabilities to
owner’s equity

46. The End
Chapter 1