1. Akun (account) merujuk pada aset, hutang, pendapatan, beban, dan modal yang diwakili oleh masing-masing halaman buku besar, dimana perubahan nilainya dicatat secara kronologis dengan entry debit dan kredit. 2. Aset merujuk pada sumber daya atau hal-hal bernilai yang dimiliki perusahaan. Beberapa jenis aset antara lain: kas, piutang usaha, persediaan, perlengkapan, investasi, tanah, bangunan, peral

1. TOURISM FINANCE
CHAPTER II
BOOKKEEPING
BASIC
By : Rosalina Nur Annisa, SE., MBA

2. CASH BOOK
 A cash book is a book of primary entry.
All Cash transactions are recorded in the
“Cash Book”.
 It also serves the purpose of a ledger
account and therefore, the cash account
and bank acccount are not maintained in
the general ledger. Balances in the cash
book are taken directly to the trial
balance.

3. Date Description Receipt Payments Balance
1-1-2013 Capital 500.000 500.000
5-1-2013 By Purchase 200.000 300.000
6-1-2013 By Purchase 150.000 150.000
10-1-2013 To Sales 100.000 250.000
11-1-2013 To Sales 150.000 400.000
12-1-2013 Rent 50.000 350.000
SIMPLE CASH BOOK
2013 JAN 1 CAPITAL FOR CASH RP 500.000
JAN 5 PURCHASED GOODS FOR CASH RP 200.000
JAN 6 PURCHASED MACHINES FOR CASH RP 150.000
JAN 10 SOLD GOODS FOR CASH RP 100.000
JAN 11 SOLD GOODS FOR CASH RP 150.000
JAN 12 PAID RENT RP 50.000

4. ACCOUNTING EQUATION

5. Assets
Liabilities
& Equity
ACCOUNTING EQUATION
Liabilities EquityAssets = +

6. THE TERMS ACCOUNT
An account (in book-keeping) refers to assets,
liabilities, income, expenses, and equity, as
represented by individual ledger pages, to which
changes in value are chronologically recorded
with debit and credit entries.

7. CLASSIFICATION OF ACCOUNT
1. Real Account is a record of the amount of asset,
liability, or owners’ equity at a precise moment in time.
 Real accounts are those reported in the balance
sheet.
2. Nominal accounts is summarize a business’s
revenue and expenses over a period of time, such as
a year.
 Nominal accounts are those reported in the income
statement.

8.  Assets are sometimes defined as resources or things
of value that are owned by a company.
Some examples of assets which are obvious and will
be reported on a company's balance sheet include:
 Cash
 Accounts receivable
 Inventory
 Supplies
 Investments
 Land
 Buildings
 Equipment.
TYPE OF ASSETS

9. ELEMENT
ASSET
Cash
Accounts
Receivable
Equipment
Supplies
Inventories
TYPE OF ASSETS

10.  A liability is an obligation and it is reported on a
company's balance sheet.
A common example of a liability such as :
 Accounts payable
 Notes payable
 Bonds payable
 Interest payable
 Wages payable
 Income taxes payable
TYPE OF LIABILITIES

11. LIABILITIES
Accounts
Payable
Notes
Payable
Wages
Payable
Bonds
Payable
TYPE OF LIABILITIES

12. Equity is the net amount of funds
invested in a business by its owners.
 Examples include stockholders'
equity or owner's equity, retained
earnings.
The type of account that affects the
amount of capital :
Revenues
Expenses
Drawings
TYPE OF EQUITY

13. EQUITY
Stockholders’ equity Retained Earnings
ExpensesRevenues Drawings
+ _ _
TYPE OF EQUITY

14.  EXPENSES is money spent or cost incurred in an organization's
efforts to generate revenue, representing the cost of doing business
Example : administration, rent, salaries, telephone, etc.
 DRAWINGS is an accounting record used in a business organized as a
sole proprietorship or a partnership, in which is recorded all
distributions made to the owners of the business.
 REVENUES is the income generated from sale of goods or services,
or any other use of capital or assets, associated with the main
operations of an organization before any costs or expenses are
deducted.
ASSETS + EXPENSES + DRAWINGS= LIABILITIES + EQUITY+ REVENUES
Modification of The Accounting Equation

15. THE EFFECT OF BUSINESS
TRANSACTIONS TO THE
ACCOUNTING EQUATION AND
FINANCIAL STATEMENTS

16. Transaction 1
In December 1, 2010 Mrs. Pratiwi invested amount of cash
Rp 20.000,- in equity of Hotel Permai.
Transaction ASSETS LIABILITIES EQUITY
Cash Capital
Capital Cash + 20.000 +20.000

17. Transaction 2
Purchased office equipment Rp 1.000,- in
cash.
.
Transaction ASSETS LIABILITIES EQUITY
Cash Equipment
Purchased
Equipment
-1.000 + 1.000

18. Transaction 3
Purchased hotel supplies on credit Rp4.000,-
.
Transaction ASSETS LIABILITIES EQUITY
Supplies Account Payable
Purchased
Supplies
+ 4.000 + 4.000

19. Transaction 4
Provided hotel accommodation services for client on
account Rp 3.000,-.
Transaction ASSETS LIABILITIES MODAL
Account Receivable Capital
Hotel revenues + 3.000 +3.000

20. Transaction 5
Paid Rp 500,- for December rent on office
space.
Transaction ASSETS LIABILITIES EQUITY
Cash Capital
Rent Expenses - 500 - 500

21. Transaction 6
Paid monthly expenses: salaries for hotel
employer Rp 400,-
Transaction ASSETS LIABILITIES EQUITY
Cash Capital
Salaries expenses -400 -400

22. Transaction 7
Mrs. Pratiwi take money for personal use
(drawings) in amount Rp 100,-
Transaction ASSETS LIABILITIES EQUITY
Cash Capital
Drawings - 100 - 100

23. ASSETS = LIABILITIES + EQUITY
Transaction
Cash +Account
Receivable
+Supplies +Equipment
Account
Payable
Capital
(1) Capital Cash + 20.000,00 + 20.000,00
(2) Purchased Equipment for
cash
- 1.000,00 + 1.000,00
(3) Purchased supplies on
credit
+ 4.000,00 + 4.000,00
(4) Hotel Revenues + 3.000,00 + 3.000,00
(5) Rent Expenses - 500,00 - 500,00
(6) Salaries Expenses - 400,00 - 400,00
(7) Drawings - 100,00 - 100,00
Total Rp 18.000,00 + 3.000,00 + 4.000,00 + 1.000,00 = 4.000,00 + 22.000,00
Rp 26.000,00 Rp 26.000,00

24. HOTEL PERMAI
Income Statements
For the year ended December 31, 2010
Revenues and Sales...................................................... Rp 3.000,00
Operating Expenses:
Rent Expenses........................... Rp 500,00
Salaries Expenses............................. Rp 400,00
Total Operating Expenses................................................ Rp 900,00
Net Income................................................................. Rp 2.100,00
HOTEL PERMAI
Statement of Change in Equity
For the year ended December 31, 2010
Capital, December 1, 2010......................................................... Rp 20.000,00
Net Income for December 2010.......................................... Rp 2.100,00
Rp 22.100,00
Less: Drawings................................................................... Rp 100,00
Capital, December 31, 2010..................................................................... Rp 22.000,00

25. HOTEL PERMAI
Statement of Change in Equity
For the year ended December 31, 2010
Capital, December 1, 2010......................................................... Rp 20.000,00
Net Income for December 2010.......................................... Rp 2.100,00
Rp 22.100,00
Less: Drawings................................................................... Rp 100,00
Capital, December 31, 2010..................................................................... Rp 22.000,00
HOTEL PERMAI
Statement of Financial Position
December 31, 2010
Assets Liabilities
Cash Rp 18.000,00 Account Payable Rp 4.000,00
Account Receivable Rp 3.000,00
Supplies Rp 4.000,00
Equipment Rp 1.000,00
Equity
Capital, Mrs. Pratiwi Rp 22.000,00
Total Assets Rp 26.000,00 Total Liabilities & Equity Rp 26.000,00

26. TASK 1
On October 1, 2012, Toni, S.Par opened a Japanese Restaurant.
The transactions that occurred during the first month of operation of
the restaurant.
1. Shareholders invested Rp 20.000.000,- in cash in equity of
restaurant.
2. Paid Rp 800.000,- for October rent on office space.
3. Purchased equipment on credit Rp 2.000.000,-.
4. Purchased restaurant supplies for cash Rp 400.000,-
5. Performed services for customer on cash Rp 1.500.000,
6. Borrowed Rp 700.000,- cash from a bank on a note payable.
7. Performed services for customer on account Rp 1.000.000,
8. Paid monthly expenses: salaries Rp 500.000,-, advertising Rp
200.000,-, and telephone Rp 100.000,-.
 Instructions
a. Prepare a tabular summary of the transactions.
b. Prepare the Income Statement, Statement of Change Equity,
and Statement of Financial Position at October 31, 2012 for
Japanese Restaurant.

27. 1. Jelaskan apa yang dimaksud dengan AKUN!
2. Jelaskan apa yang dimaksud dengan ASET!
Sebutkan jenis-jenis akun aset!
3. Jelaskan apa yang dimaksud dengan HUTANG!
Sebutkan jenis-jenis akun hutang!
4. Jelaskan apa yang dimaksud dengan MODAL!
Sebutkan jenis-jenis akun modal!