BAB 10 - SISTEM PERSEDIAAN PERIODIK
PENGANTAR AKUNTANSI 1
1. Warren, Carl S., dkk. 2014. Pengantar Akuntansi: Adaptasi Indonesia. Jakarta: Salemba Empat.
2. Sumarsan, Thomas. 2013. Akuntansi Dasar dan Aplikasi dalam Bisnis Versi IFRS. Jakarta: Indeks.
3. Rudianto. 2012. Pengantar Akuntansi: Konsep dan Teknik Penyusunan Laporan Keuangan. Jakarta: Erlangga.
BAB 10 - SISTEM PERSEDIAAN PERIODIK
PENGANTAR AKUNTANSI 1
1. Warren, Carl S., dkk. 2014. Pengantar Akuntansi: Adaptasi Indonesia. Jakarta: Salemba Empat.
2. Sumarsan, Thomas. 2013. Akuntansi Dasar dan Aplikasi dalam Bisnis Versi IFRS. Jakarta: Indeks.
3. Rudianto. 2012. Pengantar Akuntansi: Konsep dan Teknik Penyusunan Laporan Keuangan. Jakarta: Erlangga.
Introducing the Ultimate
HRMS
Revolutionize your HR practices with our comprehensive solution.
Optimize your HR processes, enhance employee engagement, and
boost productivity. Say goodbye to multiple systems and embrace the
simplicity of our all-in-one HRMS.
Revolutionize Your HR
Operations with HRMS
HRMS is a comprehensive software solution designed to streamline and
automate various HR processes within an organization. Discover the benefits
and modules of HRMS and why you should use the same vendor globally.
Let's transform our HR operations and drive organizational growth!
Why an Outdated HCMS Could Be Costing Your Company Money
Human Capital Management Systems (HCMS) have become an essential tool for many companies in managing their workforce. These systems help organizations streamline their HR processes, track employee performance, and ensure compliance with regulations. However, many companies continue to use outdated HCMS that can cost them a lot of money. In this article, we will explore the reasons why an outdated HCMS could be costing your company money and what you can do to avoid it.
Introduction
Companies must keep up with technology advancements in today's fast-paced business environment to stay competitive. The Human Resources (HR) department is one area that is frequently disregarded. To effectively manage their personnel, businesses must have efficient HR operations. Here's where HCMS comes into play. Unfortunately, a lot of businesses still rely on out-of-date HRIS, which might end up costing them a lot of money over time.
What is an HCMS?
An HCMS is a software application that enables an organization to manage its workforce effectively. It helps automate and streamline HR processes, such as employee recruitment, onboarding, payroll, benefits administration, and performance management. These systems can be cloud-based or installed on-premises, depending on the company's preferences.
The Importance of an HCMS
An HCMS is essential for organizations to manage their workforce effectively. It helps companies to:
• Automate HR processes and eliminate manual errors.
• Track employee performance and progress
• Ensure compliance with regulations.
• Improve decision-making through analytics and reporting.
• Enhance employee engagement and satisfaction.
Outdated HCMS Can Lead to Inefficiencies
Using outdated HCMS can lead to inefficiencies in HR processes. For instance, if your HCMS is not integrated with other HR systems, you may have to manually input employee data into each system, leading to errors and duplications. Similarly, if your HCMS is not cloud-based, you may have to use a VPN to access it remotely, causing delays and downtime.
Security Risks with Outdated HCMS
Outdated HCMS can also pose security risks to your organization. Cybercriminals can exploit vulnerabilities in the system and gain access to sensitive employee data, such as social security numbers, bank account information, and medical records. This can lead to identity theft, fraud, and other security breaches.
Integration Challenges
Outdated HCMS can also pose integration challenges with other HR systems, such as applicant tracking, learning management, remote employees, talent management and performance management to name a few. This can lead to inconsistent data, delayed reporting, and inefficiencies in HR processes.
Lack of Customization
Outdated HCMS may also lack customization features, such as custom workflows, reports, and dashboards. This can limit your ability to tailor the system to your organization's specific needs, leading to
You are unstoppable. YES. YOU …
Ladies and gentlemen, warriors of determination and seekers of greatness, today I stand before you to ignite the fire within your souls, to remind you of the immense power that resides within each and every one of you. It's time to embark on a journey that will transform your life, a journey of quitting the language of doubt and limitation, a journey that will lead you to the path of triumph and success. Today, we're going to talk about why quitting English and staying on the better path, doing the right thing, will benefit you and keep you motivated.
My friend, believe me when I say this: you are a force to be reckoned with. Deep within your core lies an ocean of untapped potential, an extraordinary capacity for growth and achievement. But you must recognize that your greatness is not determined by others, nor by the circumstances that surround you. You are not defined by the attention your boss gives you or the recognition you receive from the outside world. No, your true worth is a reflection of your inner beauty, your self-intelligence, and your unwavering belief in yourself.
Change begins with a single decision. And today, my friend, you have already taken the first step by acknowledging the need for change, the need to quit the language of self-doubt and embrace a path that aligns with your true desires and aspirations. By choosing to let go of the limitations imposed by others, you are reclaiming your power, taking control of your destiny, and rewriting the script of your life.
Now, I want you to close your eyes and envision a future where you have stayed on this better path. Imagine the incredible sense of accomplishment that washes over you as you overcome the obstacles that once seemed insurmountable. Picture yourself standing tall, with unshakable confidence radiating from every fiber of your being. See the smile on your face, the spark in your eyes, as you realize the extraordinary heights you have reached, all because you chose to believe in yourself and stay committed to doing what is right.
My friend, staying on this path will benefit you in ways you cannot yet fathom. It will lead you to new opportunities, to connections and relationships that nourish your soul, and to experiences that will shape you into the best version of yourself. It will ignite a fire within you that burns brighter with each passing day, propelling you forward even when the road gets tough. And let me tell you, the road will get tough. But remember this: it is in the moments of challenge and adversity that your true strength and resilience are forged.
You have everything within you to achieve greatness, my friend. Do not let anyone or anything convince you otherwise. Embrace the power of your choices, hold steadfast to your beliefs, and continue walking on this path of self-discovery and personal growth. The world needs your light, your unique gifts, and your unwavering commitment to making a difference.
....
The Future of HR Digital Strategy
With digital transformation influencing the way companies operate, it’s imperative that HR embraces technology to build an engaged and productive workforce. Our presentation delves into the impact and opportunities of the digital age on HR strategies.
Boosting Productivity
Learn how tools like goal-setting applications, employee recognition apps, and collaborative software can help improve productivity and
collaboration in the workplace.
Enhancing Employee Feedback
Discover how using digital platforms help employees receive and give feedback instantly, frequently, and transparently.
Effective Communication
See how digital tools like instant messaging, video conferencing, and social networking apps enable effective communication that adapts to your needs.
Building Employee Engagement
Explore how tools for surveying, gamification, and personal development can help HR managers measure and improve employee engagement levels.
I. AI and Automation in HR Processes
1. Recruitement:
Learn how AI supports automated resume screening, and the use of chatbots in allowing candidates to apply
to jobs at a time convenient to them.
2. Performance Management
See how managers can automate talent management and performance tracking, analyze feedback in real-time and reward performance
using AI-based tools.
3. Compensation Management
Discover how AI systems can provide a more data-driven approach to setting compensation, with improved accuracy, making the process more transparent and objective.
4. Learning and Development
Explore how AI-driven virtual trainers, interactive content, and personalized learning paths can help upskill employees in a more efficient and targeted manner.
II. The Future of Remote Work and Its Effects on HR
1. Flexibility and Autonomy
Learn how remote work provides for flecibility and empowers employees with greater autonomy over their workstyle.
2. Redefining Employee Benefits
See how the traditional concept of benefits is being re-evaluated to adapt to remote working trends, and how employers are providing
remote work perks.
3. Managing Virtual teams
Discover how to build and manage an engaged workforce by adapting leadership styles and implementing communication strategies to fit the virtual team structure.
III. Data Analytics in HR Decision-Making
1. Data-Based Insights
Learn how to leverage data analytics in HR decision-making to gain actionable insight into talent acquisition, employee engagement, and retention strategies.
2. Increase Efficiency
Explore how data analysis tools can automate HR tasks, improving operational efficiency and freeing up HR managers to focus on more strategic initiatives.
3. Strategic Planning
See how accurate data analysis helps HR forecast future talent needs, and make strategic decisions in the areas of hiring, training and development, and organizational structure.
IV. Upskilling HR Teams for a Digital Future
1. Aligning HR Strategy with the B
The Importance of Employee Engagement and How to Achieve It
In today's fast-paced business world, employee engagement is more important than ever before. Engaged employees are more productive, more loyal, and more committed to their work than those who are disengaged. In this article, we'll explore why employee engagement is so important and provide practical tips on how to achieve it.
Table of Contents
1. Introduction
2. What is Employee Engagement?
3. The Importance of Employee Engagement
4. The Benefits of Employee Engagement
5. The Consequences of Poor Employee Engagement
6. How to Measure Employee Engagement
7. How to Improve Employee Engagement
8. Strategies for Building Employee Engagement
9. The Role of Management in Employee Engagement
10. The Importance of Communication in Employee Engagement
11. How to Sustain Employee Engagement
12. Conclusion
13. FAQs
1. Introduction
Employee engagement is an essential element of successful businesses. Engaged employees are more productive, more innovative, and more committed to their work than those who are not. As a result, businesses with high levels of employee engagement tend to outperform those with low levels of engagement. In this article, we will examine the importance of employee engagement and provide practical tips on how to achieve it.
2. What is Employee Engagement?
Employee engagement is the emotional commitment an employee has to their job and organization. Engaged employees are enthusiastic about their work and are willing to go above and beyond what is expected of them. They have a sense of purpose and are fully invested in their organization's goals and values.
3. The Importance of Employee Engagement
Employee engagement is critical to the success of any organization. Engaged employees are more productive, more creative, and more loyal to their organization. They are also less likely to leave their jobs, reducing turnover costs for the organization.
4. The Benefits of Employee Engagement
There are many benefits to having engaged employees. Engaged employees are more productive, which leads to increased profitability for the organization. They are also more innovative, which can lead to new ideas and increased efficiency. Engaged employees are also more loyal to their organization, which reduces turnover costs and creates a more stable workforce.
5. The Consequences of Poor Employee Engagement
The consequences of poor employee engagement can be significant. Disengaged employees are less productive, less innovative, and less committed to their organization. They are also more likely to leave their jobs, which can be costly for the organization. Disengaged employees can also have a negative impact on the morale of their colleagues, which can lead to a toxic work environment.
6. How to Measure Employee Engagement
Measuring employee engagement can be challenging, but it is essential for organizations that want to improve it. There are several methods for measuring employee engagement,
ppt profesionalisasi pendidikan Pai 9.pdfNur afiyah
Pembelajaran landasan pendidikan yang membahas tentang profesionalisasi pendidikan. Semoga dengan adanya materi ini dapat memudahkan kita untuk memahami dengan baik serta menambah pengetahuan kita tentang profesionalisasi pendidikan.
Ch 3 konsep penandingan dan proses penyesuaian, pengantar akuntansi, edisi ke21 warren reeve fess
1. Bab 3
Konsep Penandingan dan Proses
Penyesuaian
Pengantar Akuntansi, Edisi ke-21
Warren Reeve Fess
2. Tujuan
1. Menjelaskan hubungan konsep penandingan dengan
akuntansi dasar akrual.
2. Menjelaskan mengapa penyesuaian diperlukan dan apa
saja karakteristik ayat jurnal penyesuaian.
3. Membuat ayat jurnal untuk akun yang membutuhkan
penyesuaian.
4. Mengikhtisarkan proses penyesuaian dan menyiapkan
neraca saldo yang disesuaikan.
5. Menggunakan analisis vertikal untuk membandingkan
pos-pos laporan keuangan satu dan yang lain dengan
rata-rata industri.
5. Pada dasar kas untuk konsep periode
akuntansi, pendapatan dan beban
dilaporkan dalam laporan laba rugi
pada periode di mana kas diterima
atau dibayar.
6. Pada dasar akrual untuk konsep periode
akuntansi, pendapatan dan beban
dilaporkan dalam laporan laba rugi pada
periode di mana pendapatan tersebut
dihasilkan atau beban tersebut terjadi.
7. Dasar Akrual untuk AkuntansiDasar Akrual untuk Akuntansi
Pendapatan dilaporkan ketika
dihasilkan
Beban dilaporkan ketika terjadi
Benar-benar menandingkan
pendapatan dengan beban dalam
menentukan laba bersih
Membutuhkan ayat jurnal
penyesuaian di akhir periode
Pendapatan dilaporkan ketika
dihasilkan
Beban dilaporkan ketika terjadi
Benar-benar menandingkan
pendapatan dengan beban dalam
menentukan laba bersih
Membutuhkan ayat jurnal
penyesuaian di akhir periode
8. 2004 2005
Menjual produk
yang diiklankan
$10.000 dibebankan pada tahun$10.000 dibebankan pada tahun
2005 untuk menandingkan2005 untuk menandingkan
dengan pendapatandengan pendapatan
Membayar $10.000 untuk
kampanye iklan atas suatu
produk yang akan
diperkenalkan pada tahun
2005
$10.000 dicatat$10.000 dicatat
sebagai asetsebagai aset
Konsep penandinganKonsep penandingan mendukungmendukung
pelaporan pendapatan dan beban yangpelaporan pendapatan dan beban yang
terkait dalam periode yang sama.terkait dalam periode yang sama.
Konsep penandinganKonsep penandingan mendukungmendukung
pelaporan pendapatan dan beban yangpelaporan pendapatan dan beban yang
terkait dalam periode yang sama.terkait dalam periode yang sama.
9. NetSolutions
Neraca Saldo
31 Desember 2005
Kas 2 065 00
Piutang Usaha 2 220 00
Perlengkapan 2 000 00
Asuransi Dibayar di Muka 2 400 00
Tanah 20 000 00
Peralatan Kantor 1 800 00
Utang Usaha 900 00
Sewa Diterima di Muka 360 00
Modal, Chris Clark 25 000 00
Penarikan, Chris Clark 4 000 00
Pendapatan Jasa 16 340 00
Beban Upah 4 275 00
Beban Sewa 1 600 00
Beban Utilitas 985 00
Beban Perlengkapan 800 00
Beban Rupa-rupa 455 00
42 600 00 42 600 00
Neraca Saldo
Sebelum
Penyesuaian
Neraca Saldo
Sebelum
Penyesuaian
10. Kas 2 065 00
Piutang Usaha 2 220 00
Perlengkapan 2 000 00
Asuransi Dibayar di Muka 2 400 00
Tanah 20 000 00
Peralatan Kantor 1 800 00
Utang Usaha 900 00
Sewa Diterima di Muka 360 00
Modal, Chris Clark 25 000 00
Penarikan, Chris Clark 4 000 00
Pendapatan Jasa 16 340 00
Beban Upah 4 275 00
Beban Sewa 1 600 00
Beban Utilitas 985 00
Beban Perlengkapan 800 00
Beban Rupa-rupa 455 00
42 600 00 42 600 00
NetSolutions
Neraca Saldo
31 Desember 2005
AsetAset
11. Kas 2 065 00
Piutang Usaha 2 220 00
Perlengkapan 2 000 00
Asuransi Dibayar di Muka 2 400 00
Tanah 20 000 00
Peralatan Kantor 1 800 00
Utang Usaha 900 00
Sewa Diterima di Muka 360 00
Modal, Chris Clark 25 000 00
Penarikan, Chris Clark 4 000 00
Pendapatan Jasa 16 340 00
Beban Upah 4 275 00
Beban Sewa 1 600 00
Beban Utilitas 985 00
Beban Perlengkapan 800 00
Beban Rupa-rupa 455 00
42 600 00 42 600 00
NetSolutions
Neraca Saldo
31 Desember 2005
KewajibanKewajiban
12. Kas 2 065 00
Piutang Usaha 2 220 00
Perlengkapan 2 000 00
Asuransi Dibayar di Muka 2 400 00
Tanah 20 000 00
Peralatan Kantor 1 800 00
Utang Usaha 900 00
Sewa Diterima di Muka 360 00
Modal, Chris Clark 25 000 00
Penarikan, Chris Clark 4 000 00
Pendapatan Jasa 16 340 00
Beban Upah 4 275 00
Beban Sewa 1 600 00
Beban Utilitas 985 00
Beban Perlengkapan 800 00
Beban Rupa-rupa 455 00
42 600 00 42 600 00
NetSolutions
Neraca Saldo
31 Desember 2005
Ekuitas
Pemilik
Ekuitas
Pemilik
13. Kas 2 065 00
Piutang Usaha 2 220 00
Perlengkapan 2 000 00
Asuransi Dibayar di Muka 2 400 00
Tanah 20 000 00
Peralatan Kantor 1 800 00
Utang Usaha 900 00
Sewa Diterima di Muka 360 00
Modal, Chris Clark 25 000 00
Penarikan, Chris Clark 4 000 00
Pendapatan Jasa 16 340 00
Beban Upah 4 275 00
Beban Sewa 1 600 00
Beban Utilitas 985 00
Beban Perlengkapan 800 00
Beban Rupa-rupa 455 00
42 600 00 42 600 00
NetSolutions
Neraca Saldo
31 Desember 2005
PendapatanPendapatan
14. Kas 2 065 00
Piutang Usaha 2 220 00
Perlengkapan 2 000 00
Asuransi Dibayar di Muka 2 400 00
Tanah 20 000 00
Peralatan Kantor 1 800 00
Utang Usaha 900 00
Sewa Diterima di Muka 360 00
Modal, Chris Clark 25 000 00
Penarikan, Chris Clark 4 000 00
Pendapatan Jasa 16 340 00
Beban Upah 4 275 00
Beban Sewa 1 600 00
Beban Utilitas 985 00
Beban Perlengkapan 800 00
Beban Rupa-rupa 455 00
42 600 00 42 600 00
NetSolutions
Neraca Saldo
31 Desember 2005
BebanBeban
15. NetSolutions
Bagan Akun
Neraca Laporan Laba Rugi
1. Aset
11 Kas
12 Piutang Usaha
14 Perlengkapan
15 Asuransi Dibayar di Muka
17 Tanah
18 Peralatan Kantor
19 Akumulasi Depreciation
2. Kewajiban
21 Utang Usaha
22 Utang Upah
23 Sewa Diterima di Muka
3. Ekuitas Pemilik
31 Modal, Chris Clark
32 Penarikan, Chris Clark
4. Pendapatan
41 Pendapatan Jasa
42 Pendapatan Sewa
5. Beban
51 Beban Upah
52 Beban Sewa
53 Beban Penyusutan
54 Beban Utilitas
55 Beban Perlengkapan
56 Beban Asuransi
59 Beban Rupa-rupa
17. NetSolutions
Neraca Saldo
31 Desember 2005
Kas 2 065 00
Piutang Usaha 2 220 00
Perlengkapan 2 000 00
Asuransi Dibayar di Muka 2 400 00
Tanah 20 000 00
Peralatan Kantor 1 800 00
Utang Usaha 900 00
Sewa Diterima di Muka 360 00
Modal, Chris Clark 25 000 00
Penarikan, Chris Clark 4 000 00
Pendapatan Jasa 16 340 00
Beban Upah 4 275 00
Beban Sewa 1 600 00
Beban Utilitas 985 00
Beban Perlengkapan 800 00
Beban Rupa-rupa 455 00
42 600 00 42 600 00
Sebagian dari perlengkapan ini
telah digunakan. Pada tanggal 31
Desember, perhitungan fisik
menunjukkan bahwa perlengkapan
yang tersisa adalah sebesar $760.
Sebagian dari perlengkapan ini
telah digunakan. Pada tanggal 31
Desember, perhitungan fisik
menunjukkan bahwa perlengkapan
yang tersisa adalah sebesar $760.
19. Kas 2 065 00
Piutang Usaha 2 220 00
Perlengkapan 2 000 00
Asuransi Dibayar di Muka 2 400 00
Tanah 20 000 00
Peralatan Kantor 1 800 00
Utang Usaha 900 00
Sewa Diterima di Muka 360 00
Modal, Chris Clark 25 000 00
Penarikan, Chris Clark 4 000 00
Pendapatan Jasa 16 340 00
Beban Upah 4 275 00
Beban Sewa 1 600 00
Beban Utilitas 985 00
Beban Perlengkapan 800 00
Beban Rupa-rupa 455 00
42 600 00 42 600 00
NetSolutions
Neraca Saldo
31 Desember 2005
Pembayaran di muka untuk
asuransi selama 24 bulan belum
mencerminkan bahwa asuransi
bulan Desember secara teoretis
sudah berlalu.
Pembayaran di muka untuk
asuransi selama 24 bulan belum
mencerminkan bahwa asuransi
bulan Desember secara teoretis
sudah berlalu.
20. 4
5
6
7
31 Beban Asuransi 100 00
Asuransi Dibayar di Muka 100 00
Des. 31 100 Des. 31 100
56
15
Asuransi Dibayar di Muka
Sal. 2.400
Beban Asuransi15 56
2.300
Catatan: Anda mungkin sudah memiliki gagasan
mengenai bagaimana posting mengalir,
sehingga mulai slide ini tanda panah tidak
lagi ditunjukkan.
Catatan: Anda mungkin sudah memiliki gagasan
mengenai bagaimana posting mengalir,
sehingga mulai slide ini tanda panah tidak
lagi ditunjukkan.
21. Dampak dari MengabaikanDampak dari Mengabaikan
PenyesuaianPenyesuaian
Dampak dari MengabaikanDampak dari Mengabaikan
PenyesuaianPenyesuaian
Jumlah Salah
Saji
Laporan Laba Rugi
Pendapatan dilaporkan dengan benar $ XXX
Beban dilaporkan terlalu rendah sebesar (1.340)
Laba bersih terlalu tinggi sebesar (1) $ 1.340
Neraca
Aktiva dilaporkan terlalu tinggi sebesar $ 1.340 (2)
Kewajiban dilaporkan dengan benar $ XXX
Ekuitas pemilik terlalu tinggi sebesar 1.340
Total kewajiban dan ekuitas pemilik
terlalu tinggi sebesar $ 1.340
23. NetSolutions
Neraca Saldo
31 Desember 2005
Kas 2 065 00
Piutang Usaha 2 220 00
Perlengkapan 2 000 00
Asuransi Dibayar di Muka 2 400 00
Tanah 20 000 00
Peralatan Kantor 1 800 00
Utang Usaha 900 00
Sewa Diterima di Muka 360 00
Modal, Chris Clark 25 000 00
Penarikan, Chris Clark 4 000 00
Pendapatan Jasa 16 340 00
Beban Upah 4 275 00
Beban Sewa 1 600 00
Beban Utilitas 985 00
Beban Perlengkapan 800 00
Beban Rupa-rupa 455 00
42 600 00 42 600 00
Sewa selama tiga bulan sebesar
$360 diterima pada tanggal 1
Desember. Pada tanggal 31
Desember, hanya $120 yang
dapat dibukukan sebagai
pendapatan.
Sewa selama tiga bulan sebesar
$360 diterima pada tanggal 1
Desember. Pada tanggal 31
Desember, hanya $120 yang
dapat dibukukan sebagai
pendapatan.
24. 7
8
9
10
31 Sewa Diterima di Muka 120 00
Pendapatan Sewa 120 00
Des. 31 120 Des. 31 120
23
42
Sewa Diterima di Muka
Sal. 360
Pendapatan Sewa23 42
240
25. Dampak dari MengabaikanDampak dari Mengabaikan
PenyesuaianPenyesuaian
Dampak dari MengabaikanDampak dari Mengabaikan
PenyesuaianPenyesuaian
Jumlah Salah
Saji
Laporan Laba Rugi
Pendapatan dilaporkan terlalu rendah sebesar $ (120)
Beban dilaporkan dengan benar XXX
Laba bersih terlalu rendah sebesar $ (120)
Neraca
Aktiva dilaporkan dengan benar $ XXX
Kewajiban dilaporkan terlalu tinggi sebesar $ 120
Ekuitas pemilik terlalu rendah sebesar (120)
Total kewajiban dan ekuitas pemilik
dilaporkan dengan benar $ XXX
27. NetSolutions
Neraca Saldo
31 Desember 2005
Kas 2 065 00
Piutang Usaha 2 220 00
Perlengkapan 2 000 00
Asuransi Dibayar di Muka 2 400 00
Tanah 20 000 00
Peralatan Kantor 1 800 00
Utang Usaha 900 00
Sewa Diterima di Muka 360 00
Modal, Chris Clark 25 000 00
Penarikan, Chris Clark 4 000 00
Pendapatan Jasa 16 340 00
Beban Upah 4 275 00
Beban Sewa 1 600 00
Beban Utilitas 985 00
Beban Perlengkapan 800 00
Beban Rupa-rupa 455 00
42 600 00 42 600 00
27
Pada akhir bulan Desember,
utang upah jumlahnya adalah
$250. Saat ini, Beban Upah
dilaporkan terlalu rendah dan
tidak ada kewajiban yang
dilaporkan untuk upah ini.
Pada akhir bulan Desember,
utang upah jumlahnya adalah
$250. Saat ini, Beban Upah
dilaporkan terlalu rendah dan
tidak ada kewajiban yang
dilaporkan untuk upah ini.
29. Dampak dari MengabaikanDampak dari Mengabaikan
PenyesuaianPenyesuaian
Dampak dari MengabaikanDampak dari Mengabaikan
PenyesuaianPenyesuaian
Jumlah Salah
Saji
Laporan Laba Rugi
Pendapatan dilaporkan dengan benar $ XXX
Beban dilaporkan terlalu rendah sebesar (250)
Laba bersih terlalu tinggi sebesar $ 250
Neraca
Aktiva dilaporkan dengan benar $ XXX
Kewajiban dilaporkan terlalu rendah sebesar $ (250)
Ekuitas pemilik terlalu tinggi sebesar 250
Total kewajiban dan ekuitas pemilik
dilaporkan dengan benar $ XXX
31. NetSolutions
Neraca Saldo
31 Desember 2005
Kas 2 065 00
Piutang Usaha 2 220 00
Perlengkapan 2 000 00
Asuransi Dibayar di Muka 2 400 00
Tanah 20 000 00
Peralatan Kantor 1 800 00
Utang Usaha 900 00
Sewa Diterima di Muka 360 00
Modal, Chris Clark 25 000 00
Penarikan, Chris Clark 4 000 00
Pendapatan Jasa 16 340 00
Beban Upah 4 275 00
Beban Sewa 1 600 00
Beban Utilitas 985 00
Beban Perlengkapan 800 00
Beban Rupa-rupa 455 00
42 600 00 42 600 00
NetSolutions menyediakan
jasa senilai $500 selama
bulan Desember untuk mana
pelanggan belum ditagih.
NetSolutions menyediakan
jasa senilai $500 selama
bulan Desember untuk mana
pelanggan belum ditagih.
31
33. Dampak dari MengabaikanDampak dari Mengabaikan
PenyesuaianPenyesuaian
Dampak dari MengabaikanDampak dari Mengabaikan
PenyesuaianPenyesuaian
Jumlah Salah
Saji
Laporan Laba Rugi
Pendapatan dilaporkan terlalu rendah sebesar $ (500)
Beban dilaporkan dengan benar XXX
Laba bersih terlalu rendah sebesar $ (500)
Neraca
Aktiva dilaporkan terlalu rendah sebesar $ 500
Kewajiban dilaporkan dengan benar $ XXX
Ekuitas pemilik terlalu rendah sebesar (500)
Total kewajiban dan ekuitas pemilik
dilaporkan terlalu rendah sebesar $ (500)
38. NetSolutions mengestimasikanNetSolutions mengestimasikan
penyusutanpenyusutan untuk peralatan kantoruntuk peralatan kantor
sebesar $50 untuk bulan Desember.sebesar $50 untuk bulan Desember.
NetSolutions mengestimasikanNetSolutions mengestimasikan
penyusutanpenyusutan untuk peralatan kantoruntuk peralatan kantor
sebesar $50 untuk bulan Desember.sebesar $50 untuk bulan Desember.
16
17
18
19
Akumulasi Penyusutan—
Peralatan Kantor 50 00
Des. 31 50
19
Beban Penyusutan
Des. 31 50
Akumulasi Penyusutan—
Peralatan Kantor
19 53
53Beban Penyusutan 50 0031
39. Neraca NetSolutions akan
menampilkan peralatan kantor
pada biaya perolehannya,
dikurangi dengan akumulasi
penyusutan.
Neraca NetSolutions akan
menampilkan peralatan kantor
pada biaya perolehannya,
dikurangi dengan akumulasi
penyusutan.
Peralatan kantor $1.800
Dikurangi akumulasi
penyusutan 50 $1.750
NilaiNilai
bukubuku
40. Dampak dari MengabaikanDampak dari Mengabaikan
PenyesuaianPenyesuaian
Dampak dari MengabaikanDampak dari Mengabaikan
PenyesuaianPenyesuaian
Jumlah Salah
Saji
Laporan Laba Rugi
Pendapatan dilaporkan dengan benar $ XX
Beban dilaporkan terlalu rendah sebesar (50)
Laba bersih terlalu tinggi sebesar $ 50
Neraca
Aktiva dilaporkan terlalu tinggi sebesar $ 50
Kewajiban dilaporkan dengan benar $ XX
Ekuitas pemilik terlalu tinggi sebesar 50
Total kewajiban dan ekuitas pemilik
terlalu tinggi sebesar $ 50
46. Pendapatan jasa $187.500 $150.000
Beban operasi:
Beban upah $60.000 $45.000
Beban sewa 15.000 12.000
Beban utilitas 12.500 9.000
Beban perlengkapan 2.700 3.000
Beban rupa-rupa 2.300 1.800
Total beban
operasi $92.500 $70.800
Laba bersih $95.000 $79.200
Jumlah Persen Jumlah Persen
2006 2005
J. Holmes, Pengacara
Laporan Laba Rugi
Untuk Tahun yang Berakhir 31 Desember 2005 dan 2006
47. Pendapatan jasa $187.500 100,0% $150.000 100,0%
Beban operasi:
Beban upah $60.000 $45.000
Beban sewa 15.000 12.000
Beban utilitas 12.500 9.000
Beban perlengkapan 2.700 3.000
Beban rupa-rupa 2.300 1.800
Total beban
operasi $92.500 $70.800
Laba bersih $95.000 $79.200
Jumlah Persen Jumlah Persen
2006 2005
48. Pendapatan jasa $187.500 100,0% $150.000 100,0%
Beban operasi:
Beban upah $60.000 $45.000
Beban sewa 15.000 12.000
Beban utilitas 12.500 9.000
Beban perlengkapan 2.700 3.000
Beban rupa-rupa 2.300 1.800
Total beban
operasi $92.500 $70.800
Laba bersih $95.000 $79.200
2006 2005
Jumlah Persen Jumlah Persen
$60.000$60.000
$187.500$187.500
$60.000$60.000
$187.500$187.500
32,0%
38,0%
$15.000$15.000
$187.500$187.500
49. Pendapatan jasa $187.500 100,0% $150.000 100,0%
Beban operasi:
Beban upah $60.000 $45.000 30,0%
Beban sewa 15.000 12.000 8,0%
Beban utilitas 12.500 9.000 6,0%
Beban perlengkapan 2.700 3.000 2,0%
Beban rupa-rupa 2.300 1.800 1,2%
Total beban
operasi $92.500 $70.800 47,2%
Laba bersih $95.000 $79.200 52,8%
6,7%
1,4%
1,2%
49,3%
50,7%
2006 2005
Jumlah Persen Jumlah Persen
32,0%
38,0%