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analisis transaksi

This document provides an overview of accounting transactions and the T-account method. It discusses the elements within financial statements called accounts, and how accounts of the same type are grouped into ledgers. It also explains the chart of accounts and common account classifications for assets, liabilities, equity, revenues, and expenses. The document concludes with an example journal entry and corresponding T-account posting that illustrates the double-entry accounting process of debiting and crediting account balances.

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CChhaapptteerr 22 AAnnaallyyzziinngg TTrraannssaaccttiioonnss Accounting, 21st Edition Warren Reeve Fess
Unsur-unsur dalam Financial Statements Unsur-unsur dalam Financial Statements disebut Rekening/Akun/account disebut Rekening/Akun/account
Account adl Catatan mengenai saldo dan perubahan atas Harta, hutang, modal, pendapatan dan Beban. Kelompok akun yang sejenis disebut buku besar (ledger). Account adl Catatan mengenai saldo dan perubahan atas Harta, hutang, modal, pendapatan dan Beban. Kelompok akun yang sejenis disebut buku besar (ledger).
Daftar Perkiraan dalam buku besar disebut Bagan Perkiraan /chart Daftar Perkiraan dalam buku besar disebut Bagan Perkiraan /chart of accounts. of accounts.
NetSolutions Chart of Accounts Financial Position/Neraca Statement of Compr Income 1. Assets 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Insurance 17 Land 18 Office Equipment 19 Accumulated Depreciation19 2. LAicacbuimlituielasted Depreciation 21 Accounts Payable 22 Wages Payable 23 Unearned Rent 3. Owner’s Equity 31 Chris Clark, Capital 32 Chris Clark, Drawing 4. Revenue 41 Fees Earned 42 Rent Revenue 5. Expenses 51 Wages Expense 52 Rent Expense 53 Depreciation Expense 54 Utilities Expense 55 Supplies Expense 56 Insurance Expense 59 Miscellaneous Expense
NetSolutions Bagan Akun Neraca Lap Rugi-Laba 1. Aset 11 Kas 12 Piutang Usaha 14 Perlengkapan 15 Asuransi Dibayar Dimuka 17 Tanah 18 Peralatan Kantor 12.9 LAikaubmiliutalassi Peyusutan - Peralatan 21 Hutang Usaha 22 Hutang Gaji 23 Pendapatan diterima dimuka 3. Ekuitas Pemilik 31 Modal Chris Clark 32 Prive, Chris Clark 4. Pendapatan 41 Pendapatan Jasa 42 Pendapatan sewa 5. Beban-beban 51 Beban Gaji 52 Beban Sewa 53 Beban Penyusutan 54 Beban Umum 55 Beban Perlengkapan 56 Beban Asuransi 59 Beban Lain-lain
Klasifikasi Peerrkkiirraaaann//P AAccccoouunntt AAsssseettss AAsssseettss AAkkttiivvaa//HHaarrttaa AAkkttiivvaa//HHaarrttaa LLiiaabbiilliittiieess LLiiaabbiilliittiieess KKeewwaajjiibbaann//HHuuttaanngg KKeewwaajjiibbaann//HHuuttaanngg Cash Accounts receivable Prepaid Insurance Supplies Land Building EQuipment Accounts payable Notes payable Wages payable Tax Payable Interest Payable Unearned Fees
KKllaassiiffiikkaassii PPeerrkkiirraaaann Hutang biasanya disebutkan dalam neraca dengan judul LLiiaabbiilliittiieess HHuuttaanngg LLiiaabbiilliittiieess HHuuttaanngg AAsssseettss AAkkttiivvaa//HHaarrttaa AAsssseettss AAkkttiivvaa//HHaarrttaa Hutang biasanya disebutkan dalam neraca dengan judul payable. Accounts payable Notes payable Wages payable Tax Payable Interest Payable Unearned Fees Cash Accounts receivable Prepaid Insurance Supplies Land Building Equipment
KKllaassiiffiikkaassii PPeerrkkiirraaaann//AAccccoouunntt Owner’s equity Owner’s equity Modal Modal RReevveennuueess //PPeennddaappaattaann MMeennaammbbaahh MMooddaall RReevveennuueess //PPeennddaappaattaann MMeennaammbbaahh MMooddaall Chris Clark, Capital Chris Clark, Drawing (-) Fees Earned Rent Revenue EExxppeennsseess //BBeebbaann MMeenngguurraannggii EExxppeennsseess //BBeebbaann MMeenngguurraannggii MMooddaall.. MMooddaall.. Rent Expense Salary Expense Utilities Expense
Bentuk Perkiraan yang paling sederhana disebut Bentuk Perkiraan yang paling sederhana disebut T Account. T Account.
TTTThhhheeee TTTT----AAAAccccccccoooouuuunnnntttt Cash DDDDiiiibbbbeeeerrrriiii J JJJuuuudddduuuullll
TTTThhhheeee TTTT----AAAAccccccccoooouuuunnnntttt Cash Left side debit SSSSiiiissssiiii K KKKiiiirrrriiii A AAAkkkkuuuunnnn d dddiiiisssseeeebbbbuuuutttt D DDDEEEEBBBBIIIITTTT
TTTThhhheeee TTTT----AAAAccccccccoooouuuunnnntttt Cash Left side debit Right side credit SSSSiiiissssiiii K KKKaaaannnnaaaannnn A AAAkkkkuuuunnnn d dddiiiisssseeeebbbbuuuutttt K KKKRRRREEEEDDDDIIIITTTT
TTTThhhheeee TTTT----AAAAccccccccoooouuuunnnntttt Cash 3,750 4,300 2,900 850 1,400 700 2,900 Typical entries
MMeenngghhiittuunngg SSaallddoo TT--AAccccoouunntt
Cash 3,750 4,300 2,900 850 1,400 700 10,950 2,900 Jumlahkan sisi Debit Jumlahkan sisi Debit
850 1,400 700 2,900 Cash 3,750 4,300 2,900 10,950 5,850 Jumlahkan Sisi Kredit Jumlahkan Sisi Kredit
Total Debit –Total Kredit disebut Saldo Akun (Balance Total Debit –Total Kredit disebut Saldo Akun (Balance 850 1,400 700 2,900 Cash 3,750 4,300 2,900 10,950 Account) Account) 5,850 5,100
Statement of Financial Position Accounts Credit for increases (+) OWNER’S EQUITY Credit for increases (+) Credit for decreases (-) Debit for increases (+) Debit for decreases (-) Debit for decreases (-) ASSETS Asset Accounts LIABILITIES Liability Accounts Owner’s Equity Accounts
Credit u/ mencatat Kenaikan(+) NERACA Posisi Akun EQUITY PEMILIK Credit u/ mencatat Kenaikan(+) Credit u/ mcatat penurunan (-) Debit u/ mcatat Kenaikan(+) Debit u/ mencatat Penurunan (-) Debit u/ mencatat Penurunan (-) ASET Akun Aset LIABILITAS Akun Liabilitas Akun Ekuitas Pemilik
Rules of Debit / Credit Statement of Financial Position Debits Credits Asset accounts………. Increase (+) Decrease (-) Liability accounts…… Decrease (-) Increase (+) Owner’s equity (capital) accounts…. Decrease (-) Increase (+)
Rules of Debit / Credit Income Statement Accounts Expense Accounts Revenue Accounts Credit for increases (+) Credit for decreases (-) Debit for increases (+) Debit for decreases (-)
Income Statement Accounts Debits Credits Revenue accounts…… Decrease (-) Increase (+) Expense accounts…… Increase (+) Decrease (-)
SALDO NORMAL Increase (Normal Balances) Decreases Statement of Financial Position accounts: Asset Debit Credit Liability Credit Debit Owner’s Equity: Capital Credit Debit Drawing Debit Credit Income statement accounts: Revenue Credit Debit Expense Debit Credit
Journalizing and Posting
JURNAL Kegiatan Mencatat Transaksi Bisnis POSTING Kegiatan Memindahkan Jurnal ke Buku Besar
DDDDoooouuuubbbblllleeee----EEEEnnnnttttrrrryyyy AAAAccccccccoooouuuunnnnttttiiiinnnngggg “ Double-entry accounting is based on a simple concept: each party in a business transaction will receive something and give something in return. In bookkeeping terms, what is received is a debit and what is given is a credit. The T account is a representation of a scale or balance.” Luca Pacioli Developer of Double-Entry Accounting Scale or Balance Receive DEBIT Give CREDIT T account Left Side Receive DEBIT Right Side Give CREDIT
AAnnaalliissaa TTrraannssaakkssii 1. Tentukan Akun apa saja yang dipengaruhi oleh suatu transaksi 2. Pengaruh thd Masing2 Akun tsb: Apakah Menambah/Mengurang? 3. Dicatat pa sisi Debit or Credit?
Contoh JURNAL
((AA)) 11 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeemmbbuukkaa ((AA)) 11 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeemmbbuukkaa rreekkeenniinngg ddii bbaannkk aattaass nnaammaa ppeerruussaahhaaaann sseebbeessaarr $$2255,,000000 rreekkeenniinngg ddii bbaannkk aattaass nnaammaa ppeerruussaahhaaaann sseebbeessaarr $$2255,,000000 Post. Ref. JOURNAL Page 1 Date Description Debit Credit 1 2 3 4 2005 Nov. 1 Cash 25 000 00 Chris Clark, Capital 25 000 00 Invested cash in NetSolutions.
((AA)) 11 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeemmbbuukkaa ((AA)) 11 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeemmbbuukkaa rreekkeenniinngg ddii bbaannkk aattaass nnaammaa ppeerruussaahhaaaann sseebbeessaarr $$2255,,000000 rreekkeenniinngg ddii bbaannkk aattaass nnaammaa ppeerruussaahhaaaann sseebbeessaarr $$2255,,000000 Posting Jurnal ke Ledger Cash Chris Clark, Capital Nov. 1 25,000 Nov. 1 25,000
4 5 6 7 8 9 10 ((BB)) 55 NNoovveemmbbeerr ,, MMeemmbbeellii ((BB)) 55 NNoovveemmbbeerr ,, MMeemmbbeellii TTaannaahh sseeccaarraa ttuunnaaii $$2200,,000000 TTaannaahh sseeccaarraa ttuunnaaii $$2200,,000000 5 Land 20 000 00 Cash 20 000 00 Purchased land for building site.
((BB)) 55 NNoovveemmbbeerr ,, MMeemmbbeellii ((BB)) 55 NNoovveemmbbeerr ,, MMeemmbbeellii TTaannaahh sseeccaarraa ttuunnaaii $$2200,,000000 Posting Jurnal ke Ledger TTaannaahh sseeccaarraa ttuunnaaii $$2200,,000000 Cash Nov. 1 25,000 Nov. 5 20,000 Land Nov. 5 20,000
10 11 12 13 14 15 16 ((CC)) 1100 NNoovveemmbbeerr,, MMeemmbbeellii ((CC)) 1100 NNoovveemmbbeerr,, MMeemmbbeellii PPeerrlleennggkkaappaann sseeccaarraa kkrreeddiitt $$11,,335500.. PPeerrlleennggkkaappaann sseeccaarraa kkrreeddiitt $$11,,335500.. 10 Supplies 1 350 00 Accounts Payable 1 350 00 Purchased supplies on account.
((CC)) 1100 NNoovveemmbbeerr,, MMeemmbbeellii PPeerrlleennggkkaappaann sseeccaarraa kkrreeddiitt $$11,,335500.. Posting Jurnal ke Ledger Supplies Nov. 10 1,350 Accounts Payable Nov. 10 1,350 ((CC)) 1100 NNoovveemmbbeerr,, MMeemmbbeellii PPeerrlleennggkkaappaann sseeccaarraa kkrreeddiitt $$11,,335500..
((FF)) 3300 NNoovveemmbbeerr,, MMeelluunnaassii HHuuttaanngg sseebbeessaarr $$995500.. 30 Accounts Payable 950 00 Cash 950 00 Paid creditors on account. 30 31 32 33 34 35 36 ((FF)) 3300 NNoovveemmbbeerr,, MMeelluunnaassii HHuuttaanngg sseebbeessaarr $$995500..
((FF)) 3300 NNoovveemmbbeerr,, MMeelluunnaassii HHuuttaanngg ((FF)) 3300 NNoovveemmbbeerr,, MMeelluunnaassii HHuuttaanngg sseebbeessaarr $$995500.. sseebbeessaarr $$995500.. Cash Nov. 1 25,000 Nov. 5 25,000 18 7,500 30 3,650 Accounts Payable Nov. 30 950 Nov. 10 1,350 30 950
((DD)) 1188 NNoovveemmbbeerr,, MMeenneerriimmaa KKaass ddaarrii ((DD)) 1188 NNoovveemmbbeerr,, MMeenneerriimmaa KKaass ddaarrii ppeellaannggggaann aattaass jjaassaa yyaanngg tteellaahh ddiibbeerriikkaann $$77,,550000 ppeellaannggggaann aattaass jjaassaa yyaanngg tteellaahh ddiibbeerriikkaann $$77,,550000 18 Cash 7 500 00 Fees Earned 7 500 00 Received fees from customers. 14 15 16 17 18 19 20
((DD)) 1188 NNoovveemmbbeerr,, MMeenneerriimmaa KKaass ddaarrii ((DD)) 1188 NNoovveemmbbeerr,, MMeenneerriimmaa KKaass ddaarrii ppeellaannggggaann aattaass jjaassaa yyaanngg tteellaahh ddiibbeerriikkaann $$77,,550000 ppeellaannggggaann aattaass jjaassaa yyaanngg tteellaahh ddiibbeerriikkaann $$77,,550000 Cash Nov. 1 25,000 Nov. 5 25,000 Fees Earned Nov. 18 7,500 18 7,500
((EE)) MMeemmbbaayyaarr BBeebbaann--bbeebbaann uunnttuukk bbuullaann ((EE)) MMeemmbbaayyaarr BBeebbaann--bbeebbaann uunnttuukk bbuullaann NNoovveemmbbeerr:: GGaajjii $$22,,112255;; SSeewwaa $$880000;; UUmmuumm $$445500;; ddaann llaaiinn--llaaiinn $$227755 .. NNoovveemmbbeerr:: GGaajjii $$22,,112255;; SSeewwaa $$880000;; UUmmuumm $$445500;; ddaann llaaiinn--llaaiinn $$227755 .. 30 Wages Expense 2 125 00 Rent Expense 800 00 Utilities Expense 450 00 Miscellaneous Expense 275 00 Cash 3 650 00 Paid expenses. 18 19 20 21 22 23 24
((EE)) MMeemmbbaayyaarr BBeebbaann--bbeebbaann uunnttuukk bbuullaann ((EE)) MMeemmbbaayyaarr BBeebbaann--bbeebbaann uunnttuukk bbuullaann NNoovveemmbbeerr:: GGaajjii $$22,,112255;; SSeewwaa $$880000;; UUmmuumm $$445500;; ddaann llaaiinn--llaaiinn $$227755 .. NNoovveemmbbeerr:: GGaajjii $$22,,112255;; SSeewwaa $$880000;; UUmmuumm $$445500;; ddaann llaaiinn--llaaiinn $$227755 .. Cash Nov. 1 25,000 Nov. 5 25,000 Wages Expense Nov. 30 2,125 18 7,500 30 3,650 Rent Expense Nov. 30 800 Utilities Expense Nov. 30 450 Miscellaneous Expense Nov. 30 275
Setiap Jurnal atas Transaksi akan mempengaruhi sisi Debit dan sisi Kredit dengan Setiap Jurnal atas Transaksi akan mempengaruhi sisi Debit dan sisi Kredit dengan jumlah yang sama jumlah yang sama
((GG)) PPaaddaa aakkhhiirr ppeerriiooddee ddiikkeettaahhuuii ((GG)) PPaaddaa aakkhhiirr ppeerriiooddee ddiikkeettaahhuuii jjuummllaahh ssuupppplliieess yyaanngg tteerrppaakkaaii sseebbeessaarr $$ 880000 jjuummllaahh ssuupppplliieess yyaanngg tteerrppaakkaaii sseebbeessaarr $$ 880000 30 Supplies Expense 800 00 Supplies 800 00 Supplies used during November. 25 26 27 28 29 30 31
((GG)) PPaaddaa aakkhhiirr ppeerriiooddee ddiikkeettaahhuuii ((GG)) PPaaddaa aakkhhiirr ppeerriiooddee ddiikkeettaahhuuii jjuummllaahh ssuupppplliieess yyaanngg tteerrppaakkaaii sseebbeessaarr $ 880000 jjuummllaahh ssuupppplliieess yyaanngg tteerrppaakkaaii sseebbeessaarr $ 880000 Supplies Nov. 10 1,350 Supplies Expense Nov. 30 800 Nov. 30 800
((HH)) 3300 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeennggaammbbiill ((HH)) 3300 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeennggaammbbiill uuaanngg ttuunnaaii ddaarrii ppeerruussaahhaaaann uunnttuukk kkeeppeerrlluuaann pprriibbaaddii $ 22,,000000 uuaanngg ttuunnaaii ddaarrii ppeerruussaahhaaaann uunnttuukk kkeeppeerrlluuaann pprriibbaaddii $ 22,,000000 Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Nov. 30 Chris Clark, Drawing 2 000 00 Cash 2 000 00 Chris Clark withdrew cash for personal use.
((HH)) 3300 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeennggaammbbiill ((HH)) 3300 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeennggaammbbiill uuaanngg ttuunnaaii ddaarrii ppeerruussaahhaaaann uunnttuukk kkeeppeerrlluuaann pprriibbaaddii $ 22,,000000 uuaanngg ttuunnaaii ddaarrii ppeerruussaahhaaaann uunnttuukk kkeeppeerrlluuaann pprriibbaaddii $ 22,,000000 30 950 30 2,000 Cash Nov. 1 25,000 Nov. 5 25,000 18 7,500 30 3,650 Chris Clark, Drawing Nov. 30 2,000
DDeecc.. 11 PPeerruussaahhaaaann mmeemmbbaayyaarr pprreemmii aassuurraannssii DDeecc.. 11 PPeerruussaahhaaaann mmeemmbbaayyaarr pprreemmii aassuurraannssii $22,,440000 uunnttuukk jjaannggkkaa wwaakkttuu 22 ttaahhuunn $22,,440000 uunnttuukk jjaannggkkaa wwaakkttuu 22 ttaahhuunn Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Dec. 1 Prepaid Insurance 2 400 00 Cash 2 400 00 Paid premium on two-year policy.
Contoh Akun empat kolom Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Dec. 1 Prepaid Insurance 2 400 00 Cash 2 400 00 Paid premium on two-year policy. ACCOUNT Prepaid Insurance ACCOUNT NO. 15 Balance Post. Ref. Date Item Debit Credit Debit Credit 2005 Dec. 1 2 400 00 2 400 00
Contoh Akun empat kolom Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Dec. 1 Prepaid Insurance 2 400 00 15 Cash 2 400 00 Paid premium on two-year policy. ACCOUNT Prepaid Insurance ACCOUNT NO. 15 Balance Post. Ref. Date Item Debit Credit Debit Credit 2005 2 Dec. 1 2 400 00 2 400 00
Contoh Akun empat kolom Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Dec. 1 Prepaid Insurance 2 400 00 Cash 2 400 00 Paid premium on two-year policy. 15 ACCOUNT Cash ACCOUNT NO. 11 Balance Post. Ref. Date Item Debit Credit Debit Credit 2005 Nov. 30 2 2 000 00 5 900 00 Dec. 1 2 400 00 3 500 00
Contoh Akun empat kolom Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Dec. 1 Prepaid Insurance 2 400 00 Cash 2 400 00 Paid premium on two-year policy. 15 11 ACCOUNT Cash ACCOUNT NO. 11 Balance Post. Ref. Date Item Debit Credit Debit Credit 2005 Nov. 30 2 2 000 00 5 900 00 Dec. 1 2 2 400 00 3 500 00
14 15 16 17 DDeecc.. 11 MMeemmbbaayyaarr bbeebbaann sseewwaa uunnttuukk bbuullaann DDeecc.. 11 MMeemmbbaayyaarr bbeebbaann sseewwaa uunnttuukk bbuullaann DDeesseemmbbeerr $880000.. DDeesseemmbbeerr $880000.. 1 Rent Expense 52 800 00 Cash 11 800 00 Paid rent for December.
14 15 16 17 DDeecc.. 11 MMeenneerriimmaa KKaass $336600 sseebbaaggaaii UUaanngg DDeecc.. 11 MMeenneerriimmaa KKaass $336600 sseebbaaggaaii UUaanngg mmuukkaa aattaass JJaassaa uunnttuukk 33 bbuullaann kkee ddeeppaann mmuukkaa aattaass JJaassaa uunnttuukk 33 bbuullaann kkee ddeeppaann 1 Cash 14 360 00 Unearned Rent 23 360 00 Received advanced payment For three months’ rent of land.
DDeecc.. 44 MMeemmbbeellii PPeerraallaattaann KKaannttoorr sseeccaarraa DDeecc.. 44 MMeemmbbeellii PPeerraallaattaann KKaannttoorr sseeccaarraa kkrreeddiitt $11,,880000.. kkrreeddiitt $11,,880000.. 18 19 20 21 4 Office Equipment 18 1 800 00 Accounts Payable 21 1 800 00 Purchased office equipment on account.
DDDDeeeecccc.... 6666MMMMeeeemmmmbbbbaaaayyyyaaaarrrr BBBBeeeebbbbaaaannnn IIIIkkkkllllaaaannnn $$111188880000 21 22 23 24 6 Miscellaneous Expense 59 180 00 Cash 11 180 00 Paid for newspaper advertising.
DDeecc.. 1111MMeelluunnaassii HHuuttaanngg kkeeppaaddaa kkrreeddiittoorr DDeecc.. 1111MMeelluunnaassii HHuuttaanngg kkeeppaaddaa kkrreeddiittoorr $440000.. $440000.. 24 25 26 27 11 Accounts Payable 21 400 00 Cash 11 400 00 Paid creditors on account.
DDDDeeeecccc.... 11113333MMMMeeeemmmmbbbbaaaayyyyaaaarrrr uuuuppppaaaahhhh ppppeeeeggggaaaawwwwaaaaiiii Post. Ref. JOURNAL Page 3 Date Description Debit Credit 1 2 3 4 2005 Dec. 13 Wages Expense 51 950 00 Cash 11 950 00 Paid two week’s wages.
DDeecc.. 1166MMeenneerriimmaa KKaass aattaass JJaassaa yyaanngg tteellaahh DDeecc.. 1166MMeenneerriimmaa KKaass aattaass JJaassaa yyaanngg tteellaahh ddiibbeerriikkaann $33,,110000 ddiibbeerriikkaann $33,,110000 5 6 7 8 16 Cash 11 3 100 00 Fees Earned 41 3 100 00 Received fees from customers.
DDeecc.. 1166MMeennccaattaatt TTaaggiihhaann kkeeppaaddaa ppeellaannggggaann DDeecc.. 1166MMeennccaattaatt TTaaggiihhaann kkeeppaaddaa ppeellaannggggaann aattaass jjaassaa yyaanngg ssuuddaahh ddiibbeerriikkaann $11,,774400 aattaass jjaassaa yyaanngg ssuuddaahh ddiibbeerriikkaann $11,,774400 9 10 11 12 16 Accounts Receivable 12 1 750 00 Fees Earned 41 1 750 00 Received fees from customers on account
DDDDeeeecccc.... 22220000MMMMeeeemmmmbbbbaaaayyyyaaaarrrr HHHHuuuuttttaaaannnngggg kkkkeeeeppppaaaaddddaaaa KKKKrrrreeeeddddiiiittttoooorrrr 13 14 15 16 20 Accounts Payable 21 900 00 Cash 11 900 00 Paid part of amount owed to Executive Supply Co.
DDeecc.. 2211MMeenneerriimmaa PPeelluunnaassaann ppiiuuttaanngg ddaarrii DDeecc.. 2211MMeenneerriimmaa PPeelluunnaassaann ppiiuuttaanngg ddaarrii ppeellaannggggaann $665500 ppeellaannggggaann $665500 18 19 20 21 21 Cash 11 650 00 Accounts Receivable 12 650 00 Received cash from customer on account.
DDeecc.. 2233MMeemmbbeellii ppeerrlleennggkkaappaann sseeccaarraa ttuunnaaii DDeecc.. 2233MMeemmbbeellii ppeerrlleennggkkaappaann sseeccaarraa ttuunnaaii $11,,445500 $11,,445500 22 23 24 25 23 Supplies 14 1 450 00 Cash 11 1 450 00 Purchased supplies.
DDDDeeeecccc.... 22227777MMMMeeeemmmmbbbbaaaayyyyaaaarrrr UUUUppppaaaahhhh ppppeeeeggggaaaawwwwaaaaiiii $$1111,,,,222200000000 27 28 29 30 27 Wages Expense 51 1 200 00 Cash 11 1 200 00 Paid two weeks’ wages.
DDeecc.. 3311MMeemmbbaayyaarr bbeebbaann tteelleeppoonn bbuullaann DDeecc.. 3311MMeemmbbaayyaarr bbeebbaann tteelleeppoonn bbuullaann DDeesseemmbbeerr $331100 DDeesseemmbbeerr $331100 31 32 33 34 31 Utilities Expense 54 310 00 Cash 11 310 00 Paid telephone bill.
DDeecc.. 3311MMeemmbbaayyaarr BBeebbaann LLiissttrriikk bbuullaann DDeecc.. 3311MMeemmbbaayyaarr BBeebbaann LLiissttrriikk bbuullaann DDeesseemmbbeerr $222255 DDeesseemmbbeerr $222255 Post. Ref. JOURNAL Page 4 Date Description Debit Credit 1 2 3 4 2005 Dec. 31 Utilities Expense 54 225 00 Cash 11 225 00 Paid utility bill.
5 6 7 8 DDeecc.. 1166MMeenneerriimmaa KKaass aattaass JJaassaa yyaanngg tteellaahh DDeecc.. 1166MMeenneerriimmaa KKaass aattaass JJaassaa yyaanngg tteellaahh ddiibbeerriikkaann $$22,,887700 ddiibbeerriikkaann $$22,,887700 31 Cash 11 2 870 00 Fees Earned 41 2 870 00 Received fees from customers.
9 10 11 12 DDeecc.. 1166MMeennccaattaatt TTaaggiihhaann kkeeppaaddaa ppeellaannggggaann DDeecc.. 1166MMeennccaattaatt TTaaggiihhaann kkeeppaaddaa ppeellaannggggaann aattaass jjaassaa yyaanngg ssuuddaahh ddiibbeerriikkaann $$11,,112200 aattaass jjaassaa yyaanngg ssuuddaahh ddiibbeerriikkaann $$11,,112200 31 Accounts Receivable 12 1 120 00 Fees Earned 41 1 120 00 Recorded fees earned on account.
DDeecc.. 3311 PPeennggaammbbiillaann kkaass oolleehh ppeemmiilliikk uunnttuukk DDeecc.. 3311 PPeennggaammbbiillaann kkaass oolleehh ppeemmiilliikk uunnttuukk kkeeppeennttiinnggaann pprriibbaaddii kkeeppeennttiinnggaann pprriibbaaddii 14 15 16 17 31 Chris Clark, Drawing 32 2 000 00 Cash 11 2 000 00 Chris Clark withdrew cash for personal use.
Trial Balance (NERACA SALDO)
NetSolutions Trial Balance December 31, 2005 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 800 00 Miscellaneous Expense 455 00 42 600 00 42 600 00
NetSolutions Trial Balance December 31, 2005 CCaasshh 22 006655 0000 AAccccoouunnttss RReecceeiivvaabbllee 22 222200 0000 SSuupppplliieess 22 000000 0000 PPrreeppaaiidd IInnssuurraannccee 22 440000 0000 LLaanndd 2200 000000 0000 OOffffiiccee EEqquuiippmmeenntt 11 880000 0000 AAccccoouunnttss PPaayyaabbllee 990000 0000 UUnneeaarrnneedd RReenntt 336600 0000 CChhrriiss CCllaarrkk,, CCaappiittaall 2255 000000 0000 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 SSttaatteemmeenntt ooff FFiinnaanncciiaall PPoossiittiioonn IItteemmss
NetSolutions Trial Balance December 31, 2005 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 CChhrriiss CCllaarrkk,, DDrraawwiinngg 44 000000 0000 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 SSttaatteemmeenntt ooff OOwwnneerr’’ss EEqquuiittyy IItteemm
NetSolutions Trial Balance December 31, 2005 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 FFeeeess EEaarrnneedd 1166 334400 0000 WWaaggeess EExxppeennssee 44 227755 0000 RReenntt EExxppeennssee 11 660000 0000 UUttiilliittiieess EExxppeennssee 998855 0000 SSuupppplliieess EExxppeennssee 880000 0000 MMiisscceellllaanneeoouuss EExxppeennssee 445555 0000 42 600 00 42 600 00 IInnccoommee SSttaatteemmeenntt IItteemmss
Kapan dibuat ? Pada saat kesalahan ditemukan
Jenis-jenis Kesalahan 1. Jurnal salah tapi belum diposting 2. Jurnal benar, posting salah 3. Jurnal salah dan sudah diposting
Error Correction Procedure 1. Jurnal salah tapi belum di- Posting Correction of Errors Coret jurnal/jumlah yang salah, sisipkan jurnal/jumlah yg benar
Correction of Errors Error Correction Procedure 1. Journal entry is incorrect 2. Jurnal Benar, posting salah Coret jurnal/jumlah yang salah, sisipkan jumlah yang benar
Correction of Errors Error Correction Pr Proocceedduurree 3. Jurnal salah dan sudah Buat Jurnal koreksi diposting
CCCCoooonnnnttttoooohhhh JJJJuuuurrrrnnnnaaaallll KKKKoooorrrreeeekkkkssssiiii 5 May, membeli Peralatan Kantor secara kredit $12,500 JJuurrnnaall yyaanngg ddiibbuuaatt ddaann ssuuddaahh ddiippoossttiinngg Date Description Debit Credit May 5 Supplies 12,500 Accounts Payable 12,500 JJuurrnnaall kkoorreekkssii yyaanngg JJuurrnnaall kkoorreekkssii yyaanngg ddiippeerrlluukkaann?? ddiippeerrlluukkaann??
CCCCoooonnnnttttoooohhhh JJJJuuuurrrrnnnnaaaallll KKKKoooorrrreeeekkkkssssiiii On 5 May, May membeli 5, a purchase Peralatan of office Kantor equipment secara kredit on $account 12,500 was incorrectly journalized and posted as shown. Journal –– AAss rreeccoorrddeedd aanndd ppoosstteedd Date Description Debit Credit May 5 Supplies 12,500 Accounts Payable 12,500 Date Description Debit Credit May 5 Office Equipment 12,500
CCCCoooorrrrrrrreeeeccccttttiiiinnnngggg EEEErrrrrrrroooorrrrssss –––– AAAAnnnn EEEExxxxaaaammmmpppplllleeee 5 May, membeli Peralatan Kantor secara kredit $12,500 JJoouurrnnaall yyaanngg ssuuddaahh ddiibbuuaatt Date Description Debit Credit May 5 Supplies 12,500 Accounts Payable 12,500 JJoouurrnnaall KKoorreekkssii Date Description Debit Credit May 5 Office Equipment 12,500 Supplies 12,500
CChhaapptteerr 22 TThhee EEnndd
AAddaa PPeerrttaannyyaaaann ????
Cash Contoh Akun empat kolom ACCOUNT Cash ACCOUNT NO. 11 Balance Post. Ref. Date Item Debit Credit Debit Credit

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analisis transaksi

  • 1.
    CChhaapptteerr 22 AAnnaallyyzziinnggTTrraannssaaccttiioonnss Accounting, 21st Edition Warren Reeve Fess
  • 2.
    Unsur-unsur dalam FinancialStatements Unsur-unsur dalam Financial Statements disebut Rekening/Akun/account disebut Rekening/Akun/account
  • 3.
    Account adl Catatanmengenai saldo dan perubahan atas Harta, hutang, modal, pendapatan dan Beban. Kelompok akun yang sejenis disebut buku besar (ledger). Account adl Catatan mengenai saldo dan perubahan atas Harta, hutang, modal, pendapatan dan Beban. Kelompok akun yang sejenis disebut buku besar (ledger).
  • 4.
    Daftar Perkiraan dalam buku besar disebut Bagan Perkiraan /chart Daftar Perkiraan dalam buku besar disebut Bagan Perkiraan /chart of accounts. of accounts.
  • 5.
    NetSolutions Chart ofAccounts Financial Position/Neraca Statement of Compr Income 1. Assets 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Insurance 17 Land 18 Office Equipment 19 Accumulated Depreciation19 2. LAicacbuimlituielasted Depreciation 21 Accounts Payable 22 Wages Payable 23 Unearned Rent 3. Owner’s Equity 31 Chris Clark, Capital 32 Chris Clark, Drawing 4. Revenue 41 Fees Earned 42 Rent Revenue 5. Expenses 51 Wages Expense 52 Rent Expense 53 Depreciation Expense 54 Utilities Expense 55 Supplies Expense 56 Insurance Expense 59 Miscellaneous Expense
  • 6.
    NetSolutions Bagan Akun Neraca Lap Rugi-Laba 1. Aset 11 Kas 12 Piutang Usaha 14 Perlengkapan 15 Asuransi Dibayar Dimuka 17 Tanah 18 Peralatan Kantor 12.9 LAikaubmiliutalassi Peyusutan - Peralatan 21 Hutang Usaha 22 Hutang Gaji 23 Pendapatan diterima dimuka 3. Ekuitas Pemilik 31 Modal Chris Clark 32 Prive, Chris Clark 4. Pendapatan 41 Pendapatan Jasa 42 Pendapatan sewa 5. Beban-beban 51 Beban Gaji 52 Beban Sewa 53 Beban Penyusutan 54 Beban Umum 55 Beban Perlengkapan 56 Beban Asuransi 59 Beban Lain-lain
  • 7.
    Klasifikasi Peerrkkiirraaaann//P AAccccoouunntt AAsssseettss AAsssseettss AAkkttiivvaa//HHaarrttaa AAkkttiivvaa//HHaarrttaa LLiiaabbiilliittiieess LLiiaabbiilliittiieess KKeewwaajjiibbaann//HHuuttaanngg KKeewwaajjiibbaann//HHuuttaanngg Cash Accounts receivable Prepaid Insurance Supplies Land Building EQuipment Accounts payable Notes payable Wages payable Tax Payable Interest Payable Unearned Fees
  • 8.
    KKllaassiiffiikkaassii PPeerrkkiirraaaann Hutangbiasanya disebutkan dalam neraca dengan judul LLiiaabbiilliittiieess HHuuttaanngg LLiiaabbiilliittiieess HHuuttaanngg AAsssseettss AAkkttiivvaa//HHaarrttaa AAsssseettss AAkkttiivvaa//HHaarrttaa Hutang biasanya disebutkan dalam neraca dengan judul payable. Accounts payable Notes payable Wages payable Tax Payable Interest Payable Unearned Fees Cash Accounts receivable Prepaid Insurance Supplies Land Building Equipment
  • 9.
    KKllaassiiffiikkaassii PPeerrkkiirraaaann//AAccccoouunntt Owner’sequity Owner’s equity Modal Modal RReevveennuueess //PPeennddaappaattaann MMeennaammbbaahh MMooddaall RReevveennuueess //PPeennddaappaattaann MMeennaammbbaahh MMooddaall Chris Clark, Capital Chris Clark, Drawing (-) Fees Earned Rent Revenue EExxppeennsseess //BBeebbaann MMeenngguurraannggii EExxppeennsseess //BBeebbaann MMeenngguurraannggii MMooddaall.. MMooddaall.. Rent Expense Salary Expense Utilities Expense
  • 10.
    Bentuk Perkiraan yang paling sederhana disebut Bentuk Perkiraan yang paling sederhana disebut T Account. T Account.
  • 11.
    TTTThhhheeee TTTT----AAAAccccccccoooouuuunnnntttt Cash DDDDiiiibbbbeeeerrrriiii J JJJuuuudddduuuullll
  • 12.
    TTTThhhheeee TTTT----AAAAccccccccoooouuuunnnntttt Cash Left side debit SSSSiiiissssiiii K KKKiiiirrrriiii A AAAkkkkuuuunnnn d dddiiiisssseeeebbbbuuuutttt D DDDEEEEBBBBIIIITTTT
  • 13.
    TTTThhhheeee TTTT----AAAAccccccccoooouuuunnnntttt Cash Left side debit Right side credit SSSSiiiissssiiii K KKKaaaannnnaaaannnn A AAAkkkkuuuunnnn d dddiiiisssseeeebbbbuuuutttt K KKKRRRREEEEDDDDIIIITTTT
  • 14.
    TTTThhhheeee TTTT----AAAAccccccccoooouuuunnnntttt Cash 3,750 4,300 2,900 850 1,400 700 2,900 Typical entries
  • 15.
  • 16.
    Cash 3,750 4,300 2,900 850 1,400 700 10,950 2,900 Jumlahkan sisi Debit Jumlahkan sisi Debit
  • 17.
    850 1,400 700 2,900 Cash 3,750 4,300 2,900 10,950 5,850 Jumlahkan Sisi Kredit Jumlahkan Sisi Kredit
  • 18.
    Total Debit –Total Kredit disebut Saldo Akun (Balance Total Debit –Total Kredit disebut Saldo Akun (Balance 850 1,400 700 2,900 Cash 3,750 4,300 2,900 10,950 Account) Account) 5,850 5,100
  • 19.
    Statement of Financial Position Accounts Credit for increases (+) OWNER’S EQUITY Credit for increases (+) Credit for decreases (-) Debit for increases (+) Debit for decreases (-) Debit for decreases (-) ASSETS Asset Accounts LIABILITIES Liability Accounts Owner’s Equity Accounts
  • 20.
    Credit u/ mencatat Kenaikan(+) NERACA Posisi Akun EQUITY PEMILIK Credit u/ mencatat Kenaikan(+) Credit u/ mcatat penurunan (-) Debit u/ mcatat Kenaikan(+) Debit u/ mencatat Penurunan (-) Debit u/ mencatat Penurunan (-) ASET Akun Aset LIABILITAS Akun Liabilitas Akun Ekuitas Pemilik
  • 21.
    Rules of Debit/ Credit Statement of Financial Position Debits Credits Asset accounts………. Increase (+) Decrease (-) Liability accounts…… Decrease (-) Increase (+) Owner’s equity (capital) accounts…. Decrease (-) Increase (+)
  • 22.
    Rules of Debit/ Credit Income Statement Accounts Expense Accounts Revenue Accounts Credit for increases (+) Credit for decreases (-) Debit for increases (+) Debit for decreases (-)
  • 23.
    Income Statement Accounts Debits Credits Revenue accounts…… Decrease (-) Increase (+) Expense accounts…… Increase (+) Decrease (-)
  • 24.
    SALDO NORMAL Increase (Normal Balances) Decreases Statement of Financial Position accounts: Asset Debit Credit Liability Credit Debit Owner’s Equity: Capital Credit Debit Drawing Debit Credit Income statement accounts: Revenue Credit Debit Expense Debit Credit
  • 25.
  • 26.
    JURNAL Kegiatan MencatatTransaksi Bisnis POSTING Kegiatan Memindahkan Jurnal ke Buku Besar
  • 27.
    DDDDoooouuuubbbblllleeee----EEEEnnnnttttrrrryyyy AAAAccccccccoooouuuunnnnttttiiiinnnngggg “Double-entry accounting is based on a simple concept: each party in a business transaction will receive something and give something in return. In bookkeeping terms, what is received is a debit and what is given is a credit. The T account is a representation of a scale or balance.” Luca Pacioli Developer of Double-Entry Accounting Scale or Balance Receive DEBIT Give CREDIT T account Left Side Receive DEBIT Right Side Give CREDIT
  • 28.
    AAnnaalliissaa TTrraannssaakkssii 1.Tentukan Akun apa saja yang dipengaruhi oleh suatu transaksi 2. Pengaruh thd Masing2 Akun tsb: Apakah Menambah/Mengurang? 3. Dicatat pa sisi Debit or Credit?
  • 29.
  • 30.
    ((AA)) 11 NNoovveemmbbeerr,,CChhrriiss CCllaarrkk mmeemmbbuukkaa ((AA)) 11 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeemmbbuukkaa rreekkeenniinngg ddii bbaannkk aattaass nnaammaa ppeerruussaahhaaaann sseebbeessaarr $$2255,,000000 rreekkeenniinngg ddii bbaannkk aattaass nnaammaa ppeerruussaahhaaaann sseebbeessaarr $$2255,,000000 Post. Ref. JOURNAL Page 1 Date Description Debit Credit 1 2 3 4 2005 Nov. 1 Cash 25 000 00 Chris Clark, Capital 25 000 00 Invested cash in NetSolutions.
  • 31.
    ((AA)) 11 NNoovveemmbbeerr,,CChhrriiss CCllaarrkk mmeemmbbuukkaa ((AA)) 11 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeemmbbuukkaa rreekkeenniinngg ddii bbaannkk aattaass nnaammaa ppeerruussaahhaaaann sseebbeessaarr $$2255,,000000 rreekkeenniinngg ddii bbaannkk aattaass nnaammaa ppeerruussaahhaaaann sseebbeessaarr $$2255,,000000 Posting Jurnal ke Ledger Cash Chris Clark, Capital Nov. 1 25,000 Nov. 1 25,000
  • 32.
    4 5 6 7 8 9 10 ((BB)) 55 NNoovveemmbbeerr ,, MMeemmbbeellii ((BB)) 55 NNoovveemmbbeerr ,, MMeemmbbeellii TTaannaahh sseeccaarraa ttuunnaaii $$2200,,000000 TTaannaahh sseeccaarraa ttuunnaaii $$2200,,000000 5 Land 20 000 00 Cash 20 000 00 Purchased land for building site.
  • 33.
    ((BB)) 55 NNoovveemmbbeerr,, MMeemmbbeellii ((BB)) 55 NNoovveemmbbeerr ,, MMeemmbbeellii TTaannaahh sseeccaarraa ttuunnaaii $$2200,,000000 Posting Jurnal ke Ledger TTaannaahh sseeccaarraa ttuunnaaii $$2200,,000000 Cash Nov. 1 25,000 Nov. 5 20,000 Land Nov. 5 20,000
  • 34.
    10 11 12 13 14 15 16 ((CC)) 1100 NNoovveemmbbeerr,, MMeemmbbeellii ((CC)) 1100 NNoovveemmbbeerr,, MMeemmbbeellii PPeerrlleennggkkaappaann sseeccaarraa kkrreeddiitt $$11,,335500.. PPeerrlleennggkkaappaann sseeccaarraa kkrreeddiitt $$11,,335500.. 10 Supplies 1 350 00 Accounts Payable 1 350 00 Purchased supplies on account.
  • 35.
    ((CC)) 1100 NNoovveemmbbeerr,,MMeemmbbeellii PPeerrlleennggkkaappaann sseeccaarraa kkrreeddiitt $$11,,335500.. Posting Jurnal ke Ledger Supplies Nov. 10 1,350 Accounts Payable Nov. 10 1,350 ((CC)) 1100 NNoovveemmbbeerr,, MMeemmbbeellii PPeerrlleennggkkaappaann sseeccaarraa kkrreeddiitt $$11,,335500..
  • 36.
    ((FF)) 3300 NNoovveemmbbeerr,,MMeelluunnaassii HHuuttaanngg sseebbeessaarr $$995500.. 30 Accounts Payable 950 00 Cash 950 00 Paid creditors on account. 30 31 32 33 34 35 36 ((FF)) 3300 NNoovveemmbbeerr,, MMeelluunnaassii HHuuttaanngg sseebbeessaarr $$995500..
  • 37.
    ((FF)) 3300 NNoovveemmbbeerr,,MMeelluunnaassii HHuuttaanngg ((FF)) 3300 NNoovveemmbbeerr,, MMeelluunnaassii HHuuttaanngg sseebbeessaarr $$995500.. sseebbeessaarr $$995500.. Cash Nov. 1 25,000 Nov. 5 25,000 18 7,500 30 3,650 Accounts Payable Nov. 30 950 Nov. 10 1,350 30 950
  • 38.
    ((DD)) 1188 NNoovveemmbbeerr,,MMeenneerriimmaa KKaass ddaarrii ((DD)) 1188 NNoovveemmbbeerr,, MMeenneerriimmaa KKaass ddaarrii ppeellaannggggaann aattaass jjaassaa yyaanngg tteellaahh ddiibbeerriikkaann $$77,,550000 ppeellaannggggaann aattaass jjaassaa yyaanngg tteellaahh ddiibbeerriikkaann $$77,,550000 18 Cash 7 500 00 Fees Earned 7 500 00 Received fees from customers. 14 15 16 17 18 19 20
  • 39.
    ((DD)) 1188 NNoovveemmbbeerr,,MMeenneerriimmaa KKaass ddaarrii ((DD)) 1188 NNoovveemmbbeerr,, MMeenneerriimmaa KKaass ddaarrii ppeellaannggggaann aattaass jjaassaa yyaanngg tteellaahh ddiibbeerriikkaann $$77,,550000 ppeellaannggggaann aattaass jjaassaa yyaanngg tteellaahh ddiibbeerriikkaann $$77,,550000 Cash Nov. 1 25,000 Nov. 5 25,000 Fees Earned Nov. 18 7,500 18 7,500
  • 40.
    ((EE)) MMeemmbbaayyaarr BBeebbaann--bbeebbaannuunnttuukk bbuullaann ((EE)) MMeemmbbaayyaarr BBeebbaann--bbeebbaann uunnttuukk bbuullaann NNoovveemmbbeerr:: GGaajjii $$22,,112255;; SSeewwaa $$880000;; UUmmuumm $$445500;; ddaann llaaiinn--llaaiinn $$227755 .. NNoovveemmbbeerr:: GGaajjii $$22,,112255;; SSeewwaa $$880000;; UUmmuumm $$445500;; ddaann llaaiinn--llaaiinn $$227755 .. 30 Wages Expense 2 125 00 Rent Expense 800 00 Utilities Expense 450 00 Miscellaneous Expense 275 00 Cash 3 650 00 Paid expenses. 18 19 20 21 22 23 24
  • 41.
    ((EE)) MMeemmbbaayyaarr BBeebbaann--bbeebbaannuunnttuukk bbuullaann ((EE)) MMeemmbbaayyaarr BBeebbaann--bbeebbaann uunnttuukk bbuullaann NNoovveemmbbeerr:: GGaajjii $$22,,112255;; SSeewwaa $$880000;; UUmmuumm $$445500;; ddaann llaaiinn--llaaiinn $$227755 .. NNoovveemmbbeerr:: GGaajjii $$22,,112255;; SSeewwaa $$880000;; UUmmuumm $$445500;; ddaann llaaiinn--llaaiinn $$227755 .. Cash Nov. 1 25,000 Nov. 5 25,000 Wages Expense Nov. 30 2,125 18 7,500 30 3,650 Rent Expense Nov. 30 800 Utilities Expense Nov. 30 450 Miscellaneous Expense Nov. 30 275
  • 42.
    Setiap Jurnal atasTransaksi akan mempengaruhi sisi Debit dan sisi Kredit dengan Setiap Jurnal atas Transaksi akan mempengaruhi sisi Debit dan sisi Kredit dengan jumlah yang sama jumlah yang sama
  • 43.
    ((GG)) PPaaddaa aakkhhiirrppeerriiooddee ddiikkeettaahhuuii ((GG)) PPaaddaa aakkhhiirr ppeerriiooddee ddiikkeettaahhuuii jjuummllaahh ssuupppplliieess yyaanngg tteerrppaakkaaii sseebbeessaarr $$ 880000 jjuummllaahh ssuupppplliieess yyaanngg tteerrppaakkaaii sseebbeessaarr $$ 880000 30 Supplies Expense 800 00 Supplies 800 00 Supplies used during November. 25 26 27 28 29 30 31
  • 44.
    ((GG)) PPaaddaa aakkhhiirrppeerriiooddee ddiikkeettaahhuuii ((GG)) PPaaddaa aakkhhiirr ppeerriiooddee ddiikkeettaahhuuii jjuummllaahh ssuupppplliieess yyaanngg tteerrppaakkaaii sseebbeessaarr $ 880000 jjuummllaahh ssuupppplliieess yyaanngg tteerrppaakkaaii sseebbeessaarr $ 880000 Supplies Nov. 10 1,350 Supplies Expense Nov. 30 800 Nov. 30 800
  • 45.
    ((HH)) 3300 NNoovveemmbbeerr,,CChhrriiss CCllaarrkk mmeennggaammbbiill ((HH)) 3300 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeennggaammbbiill uuaanngg ttuunnaaii ddaarrii ppeerruussaahhaaaann uunnttuukk kkeeppeerrlluuaann pprriibbaaddii $ 22,,000000 uuaanngg ttuunnaaii ddaarrii ppeerruussaahhaaaann uunnttuukk kkeeppeerrlluuaann pprriibbaaddii $ 22,,000000 Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Nov. 30 Chris Clark, Drawing 2 000 00 Cash 2 000 00 Chris Clark withdrew cash for personal use.
  • 46.
    ((HH)) 3300 NNoovveemmbbeerr,,CChhrriiss CCllaarrkk mmeennggaammbbiill ((HH)) 3300 NNoovveemmbbeerr,, CChhrriiss CCllaarrkk mmeennggaammbbiill uuaanngg ttuunnaaii ddaarrii ppeerruussaahhaaaann uunnttuukk kkeeppeerrlluuaann pprriibbaaddii $ 22,,000000 uuaanngg ttuunnaaii ddaarrii ppeerruussaahhaaaann uunnttuukk kkeeppeerrlluuaann pprriibbaaddii $ 22,,000000 30 950 30 2,000 Cash Nov. 1 25,000 Nov. 5 25,000 18 7,500 30 3,650 Chris Clark, Drawing Nov. 30 2,000
  • 47.
    DDeecc.. 11 PPeerruussaahhaaaannmmeemmbbaayyaarr pprreemmii aassuurraannssii DDeecc.. 11 PPeerruussaahhaaaann mmeemmbbaayyaarr pprreemmii aassuurraannssii $22,,440000 uunnttuukk jjaannggkkaa wwaakkttuu 22 ttaahhuunn $22,,440000 uunnttuukk jjaannggkkaa wwaakkttuu 22 ttaahhuunn Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Dec. 1 Prepaid Insurance 2 400 00 Cash 2 400 00 Paid premium on two-year policy.
  • 48.
    Contoh Akun empatkolom Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Dec. 1 Prepaid Insurance 2 400 00 Cash 2 400 00 Paid premium on two-year policy. ACCOUNT Prepaid Insurance ACCOUNT NO. 15 Balance Post. Ref. Date Item Debit Credit Debit Credit 2005 Dec. 1 2 400 00 2 400 00
  • 49.
    Contoh Akun empatkolom Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Dec. 1 Prepaid Insurance 2 400 00 15 Cash 2 400 00 Paid premium on two-year policy. ACCOUNT Prepaid Insurance ACCOUNT NO. 15 Balance Post. Ref. Date Item Debit Credit Debit Credit 2005 2 Dec. 1 2 400 00 2 400 00
  • 50.
    Contoh Akun empatkolom Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Dec. 1 Prepaid Insurance 2 400 00 Cash 2 400 00 Paid premium on two-year policy. 15 ACCOUNT Cash ACCOUNT NO. 11 Balance Post. Ref. Date Item Debit Credit Debit Credit 2005 Nov. 30 2 2 000 00 5 900 00 Dec. 1 2 400 00 3 500 00
  • 51.
    Contoh Akun empatkolom Post. Ref. JOURNAL Page 2 Date Description Debit Credit 1 2 3 4 2005 Dec. 1 Prepaid Insurance 2 400 00 Cash 2 400 00 Paid premium on two-year policy. 15 11 ACCOUNT Cash ACCOUNT NO. 11 Balance Post. Ref. Date Item Debit Credit Debit Credit 2005 Nov. 30 2 2 000 00 5 900 00 Dec. 1 2 2 400 00 3 500 00
  • 52.
    14 15 16 17 DDeecc.. 11 MMeemmbbaayyaarr bbeebbaann sseewwaa uunnttuukk bbuullaann DDeecc.. 11 MMeemmbbaayyaarr bbeebbaann sseewwaa uunnttuukk bbuullaann DDeesseemmbbeerr $880000.. DDeesseemmbbeerr $880000.. 1 Rent Expense 52 800 00 Cash 11 800 00 Paid rent for December.
  • 53.
    14 15 16 17 DDeecc.. 11 MMeenneerriimmaa KKaass $336600 sseebbaaggaaii UUaanngg DDeecc.. 11 MMeenneerriimmaa KKaass $336600 sseebbaaggaaii UUaanngg mmuukkaa aattaass JJaassaa uunnttuukk 33 bbuullaann kkee ddeeppaann mmuukkaa aattaass JJaassaa uunnttuukk 33 bbuullaann kkee ddeeppaann 1 Cash 14 360 00 Unearned Rent 23 360 00 Received advanced payment For three months’ rent of land.
  • 54.
    DDeecc.. 44 MMeemmbbeelliiPPeerraallaattaann KKaannttoorr sseeccaarraa DDeecc.. 44 MMeemmbbeellii PPeerraallaattaann KKaannttoorr sseeccaarraa kkrreeddiitt $11,,880000.. kkrreeddiitt $11,,880000.. 18 19 20 21 4 Office Equipment 18 1 800 00 Accounts Payable 21 1 800 00 Purchased office equipment on account.
  • 55.
    DDDDeeeecccc.... 6666MMMMeeeemmmmbbbbaaaayyyyaaaarrrr BBBBeeeebbbbaaaannnnIIIIkkkkllllaaaannnn $$111188880000 21 22 23 24 6 Miscellaneous Expense 59 180 00 Cash 11 180 00 Paid for newspaper advertising.
  • 56.
    DDeecc.. 1111MMeelluunnaassii HHuuttaannggkkeeppaaddaa kkrreeddiittoorr DDeecc.. 1111MMeelluunnaassii HHuuttaanngg kkeeppaaddaa kkrreeddiittoorr $440000.. $440000.. 24 25 26 27 11 Accounts Payable 21 400 00 Cash 11 400 00 Paid creditors on account.
  • 57.
    DDDDeeeecccc.... 11113333MMMMeeeemmmmbbbbaaaayyyyaaaarrrr uuuuppppaaaahhhhppppeeeeggggaaaawwwwaaaaiiii Post. Ref. JOURNAL Page 3 Date Description Debit Credit 1 2 3 4 2005 Dec. 13 Wages Expense 51 950 00 Cash 11 950 00 Paid two week’s wages.
  • 58.
    DDeecc.. 1166MMeenneerriimmaa KKaassaattaass JJaassaa yyaanngg tteellaahh DDeecc.. 1166MMeenneerriimmaa KKaass aattaass JJaassaa yyaanngg tteellaahh ddiibbeerriikkaann $33,,110000 ddiibbeerriikkaann $33,,110000 5 6 7 8 16 Cash 11 3 100 00 Fees Earned 41 3 100 00 Received fees from customers.
  • 59.
    DDeecc.. 1166MMeennccaattaatt TTaaggiihhaannkkeeppaaddaa ppeellaannggggaann DDeecc.. 1166MMeennccaattaatt TTaaggiihhaann kkeeppaaddaa ppeellaannggggaann aattaass jjaassaa yyaanngg ssuuddaahh ddiibbeerriikkaann $11,,774400 aattaass jjaassaa yyaanngg ssuuddaahh ddiibbeerriikkaann $11,,774400 9 10 11 12 16 Accounts Receivable 12 1 750 00 Fees Earned 41 1 750 00 Received fees from customers on account
  • 60.
    DDDDeeeecccc.... 22220000MMMMeeeemmmmbbbbaaaayyyyaaaarrrr HHHHuuuuttttaaaannnnggggkkkkeeeeppppaaaaddddaaaa KKKKrrrreeeeddddiiiittttoooorrrr 13 14 15 16 20 Accounts Payable 21 900 00 Cash 11 900 00 Paid part of amount owed to Executive Supply Co.
  • 61.
    DDeecc.. 2211MMeenneerriimmaa PPeelluunnaassaannppiiuuttaanngg ddaarrii DDeecc.. 2211MMeenneerriimmaa PPeelluunnaassaann ppiiuuttaanngg ddaarrii ppeellaannggggaann $665500 ppeellaannggggaann $665500 18 19 20 21 21 Cash 11 650 00 Accounts Receivable 12 650 00 Received cash from customer on account.
  • 62.
    DDeecc.. 2233MMeemmbbeellii ppeerrlleennggkkaappaannsseeccaarraa ttuunnaaii DDeecc.. 2233MMeemmbbeellii ppeerrlleennggkkaappaann sseeccaarraa ttuunnaaii $11,,445500 $11,,445500 22 23 24 25 23 Supplies 14 1 450 00 Cash 11 1 450 00 Purchased supplies.
  • 63.
    DDDDeeeecccc.... 22227777MMMMeeeemmmmbbbbaaaayyyyaaaarrrr UUUUppppaaaahhhhppppeeeeggggaaaawwwwaaaaiiii $$1111,,,,222200000000 27 28 29 30 27 Wages Expense 51 1 200 00 Cash 11 1 200 00 Paid two weeks’ wages.
  • 64.
    DDeecc.. 3311MMeemmbbaayyaarr bbeebbaanntteelleeppoonn bbuullaann DDeecc.. 3311MMeemmbbaayyaarr bbeebbaann tteelleeppoonn bbuullaann DDeesseemmbbeerr $331100 DDeesseemmbbeerr $331100 31 32 33 34 31 Utilities Expense 54 310 00 Cash 11 310 00 Paid telephone bill.
  • 65.
    DDeecc.. 3311MMeemmbbaayyaarr BBeebbaannLLiissttrriikk bbuullaann DDeecc.. 3311MMeemmbbaayyaarr BBeebbaann LLiissttrriikk bbuullaann DDeesseemmbbeerr $222255 DDeesseemmbbeerr $222255 Post. Ref. JOURNAL Page 4 Date Description Debit Credit 1 2 3 4 2005 Dec. 31 Utilities Expense 54 225 00 Cash 11 225 00 Paid utility bill.
  • 66.
    5 6 7 8 DDeecc.. 1166MMeenneerriimmaa KKaass aattaass JJaassaa yyaanngg tteellaahh DDeecc.. 1166MMeenneerriimmaa KKaass aattaass JJaassaa yyaanngg tteellaahh ddiibbeerriikkaann $$22,,887700 ddiibbeerriikkaann $$22,,887700 31 Cash 11 2 870 00 Fees Earned 41 2 870 00 Received fees from customers.
  • 67.
    9 10 11 12 DDeecc.. 1166MMeennccaattaatt TTaaggiihhaann kkeeppaaddaa ppeellaannggggaann DDeecc.. 1166MMeennccaattaatt TTaaggiihhaann kkeeppaaddaa ppeellaannggggaann aattaass jjaassaa yyaanngg ssuuddaahh ddiibbeerriikkaann $$11,,112200 aattaass jjaassaa yyaanngg ssuuddaahh ddiibbeerriikkaann $$11,,112200 31 Accounts Receivable 12 1 120 00 Fees Earned 41 1 120 00 Recorded fees earned on account.
  • 68.
    DDeecc.. 3311 PPeennggaammbbiillaannkkaass oolleehh ppeemmiilliikk uunnttuukk DDeecc.. 3311 PPeennggaammbbiillaann kkaass oolleehh ppeemmiilliikk uunnttuukk kkeeppeennttiinnggaann pprriibbaaddii kkeeppeennttiinnggaann pprriibbaaddii 14 15 16 17 31 Chris Clark, Drawing 32 2 000 00 Cash 11 2 000 00 Chris Clark withdrew cash for personal use.
  • 69.
  • 70.
    NetSolutions Trial Balance December 31, 2005 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 800 00 Miscellaneous Expense 455 00 42 600 00 42 600 00
  • 71.
    NetSolutions Trial Balance December 31, 2005 CCaasshh 22 006655 0000 AAccccoouunnttss RReecceeiivvaabbllee 22 222200 0000 SSuupppplliieess 22 000000 0000 PPrreeppaaiidd IInnssuurraannccee 22 440000 0000 LLaanndd 2200 000000 0000 OOffffiiccee EEqquuiippmmeenntt 11 880000 0000 AAccccoouunnttss PPaayyaabbllee 990000 0000 UUnneeaarrnneedd RReenntt 336600 0000 CChhrriiss CCllaarrkk,, CCaappiittaall 2255 000000 0000 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 SSttaatteemmeenntt ooff FFiinnaanncciiaall PPoossiittiioonn IItteemmss
  • 72.
    NetSolutions Trial Balance December 31, 2005 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 CChhrriiss CCllaarrkk,, DDrraawwiinngg 44 000000 0000 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 SSttaatteemmeenntt ooff OOwwnneerr’’ss EEqquuiittyy IItteemm
  • 73.
    NetSolutions Trial Balance December 31, 2005 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 FFeeeess EEaarrnneedd 1166 334400 0000 WWaaggeess EExxppeennssee 44 227755 0000 RReenntt EExxppeennssee 11 660000 0000 UUttiilliittiieess EExxppeennssee 998855 0000 SSuupppplliieess EExxppeennssee 880000 0000 MMiisscceellllaanneeoouuss EExxppeennssee 445555 0000 42 600 00 42 600 00 IInnccoommee SSttaatteemmeenntt IItteemmss
  • 75.
    Kapan dibuat ? Pada saat kesalahan ditemukan
  • 76.
    Jenis-jenis Kesalahan 1.Jurnal salah tapi belum diposting 2. Jurnal benar, posting salah 3. Jurnal salah dan sudah diposting
  • 77.
    Error Correction Procedure 1. Jurnal salah tapi belum di- Posting Correction of Errors Coret jurnal/jumlah yang salah, sisipkan jurnal/jumlah yg benar
  • 78.
    Correction of Errors Error Correction Procedure 1. Journal entry is incorrect 2. Jurnal Benar, posting salah Coret jurnal/jumlah yang salah, sisipkan jumlah yang benar
  • 79.
    Correction of Errors Error Correction Pr Proocceedduurree 3. Jurnal salah dan sudah Buat Jurnal koreksi diposting
  • 80.
    CCCCoooonnnnttttoooohhhh JJJJuuuurrrrnnnnaaaallll KKKKoooorrrreeeekkkkssssiiii 5 May, membeli Peralatan Kantor secara kredit $12,500 JJuurrnnaall yyaanngg ddiibbuuaatt ddaann ssuuddaahh ddiippoossttiinngg Date Description Debit Credit May 5 Supplies 12,500 Accounts Payable 12,500 JJuurrnnaall kkoorreekkssii yyaanngg JJuurrnnaall kkoorreekkssii yyaanngg ddiippeerrlluukkaann?? ddiippeerrlluukkaann??
  • 81.
    CCCCoooonnnnttttoooohhhh JJJJuuuurrrrnnnnaaaallll KKKKoooorrrreeeekkkkssssiiii On 5 May, May membeli 5, a purchase Peralatan of office Kantor equipment secara kredit on $account 12,500 was incorrectly journalized and posted as shown. Journal –– AAss rreeccoorrddeedd aanndd ppoosstteedd Date Description Debit Credit May 5 Supplies 12,500 Accounts Payable 12,500 Date Description Debit Credit May 5 Office Equipment 12,500
  • 82.
    CCCCoooorrrrrrrreeeeccccttttiiiinnnngggg EEEErrrrrrrroooorrrrssss ––––AAAAnnnn EEEExxxxaaaammmmpppplllleeee 5 May, membeli Peralatan Kantor secara kredit $12,500 JJoouurrnnaall yyaanngg ssuuddaahh ddiibbuuaatt Date Description Debit Credit May 5 Supplies 12,500 Accounts Payable 12,500 JJoouurrnnaall KKoorreekkssii Date Description Debit Credit May 5 Office Equipment 12,500 Supplies 12,500
  • 83.
  • 84.
  • 85.
    Cash Contoh Akunempat kolom ACCOUNT Cash ACCOUNT NO. 11 Balance Post. Ref. Date Item Debit Credit Debit Credit