5. 2
Laporan keuangan disiapkan
langsung berasal dari laporan laba
rugi atau daftar saldo setelah
disesuaikan pada kertas kerja.
4-5
1-5
5
6. 2
Exhibit 2 Financial Statements Prepared from Work Sheet
to statement of owner’s equity
4-6
1-6
6
7. 2
The first item presented on
the statement of owner’s
equity is the balance of the
owner’s capital account at
the beginning of the period.
4-7
1-7
7
8. 2
Financial Statements Prepared
Exhibit 2
from Work Sheet (continued)
from the income statement
to the balance sheet
4-8
1-8
8
9. 2
The balance sheet is prepared
directly from the Balance
Sheet or Adjusted Trial
Balance columns of the
spreadsheet (or worksheet).
4-9
1-9
9
10. 2
A classified balance sheet is a
balance sheet that was expanded
by adding subsections for current
assets; property, plant, and
equipment; and current liabilities.
4-10
1-10
10
11. 2
Cash and other assets that are expected
to be converted into cash, sold or used
up usually within a year or less,
through the normal operations of the
business, are called current assets.
• Cash
• Accounts Receivable
• Supplies
4-11
1-11
11
12. 2
Notes receivable are written
promises by the customer to
pay the amount of the note and
possibly interest at an agreed
rate.
4-12
1-12
12
13. 2
Property, plant, and equipment (also
called fixed assets) include assets that
depreciate over a period of time. Land
is an exception as it is not subject to
depreciation.
• Equipment
• Machinery
• Buildings
• Land
4-13
1-13
13
14. 2
Liabilities that will be due within a
short time (usually one year or less)
and that are to be paid out of current
assets are called current liabilities.
• Accounts payable
• Wages payable
• Interest payable
• Unearned fees
4-14
1-14
14
15. 2
Liabilities not due for a long
time (usually more than one
year) are long-term liabilities.
• Notes payable
• Mortgage payable
• Bond payable
4-15
1-15
15
16. 2
Owner’s equity is the owner’s
right to the assets of the
business. Owner’s equity is
added to the total liabilities,
and the total must be equal to
the total assets.
4-16
1-16
16
17. 2
Financial Statements Prepared
Exhibit 2 from Work Sheet (continued)
from the statement of owner’s equity
4-17
1-17
17
19. 3
Closing Entries
Akun-akun yg sifatnya permanen
dari tahun ke tahun disebut dg akun
riil (real accounts). Akun-akun yg
hanya melaporkan jumlah untuk
satu periode disebut dg akun
nominal (nominal accounts).
4-19
1-19
19
20. 3
Closing Entries
Utk melaporkan jumlah hanya utk satu
periode, akun nominal harus nol pada
awal periode. Saldo akun pendapatan
dan beban dipindahkan ke sebuah
akun yg disebut dg ikhtisar laba rugi
(Income Summary).
4-20
1-20
20
21. 3
Closing Entries
Saldo ikhtisar laba rugi lalu
dipndahkan ke akun modal pemilik.
Ayat jurnal yg memindahkan saldo
ini disebut proses penutupan
(closing process)
4-21
1-21
21
22. 3
Exhibit 4 Flowchart of Closing Entries for NetSolutions
Debit setiap akun pendapatan
sebesar jumlah saldonya, dan
kredit ikhtisar laba rugi
sejumlah pendapatan.
Fees Earned
Income Summary 16,840 Bal. 16,840
16,960 Rent Revenue
120 Bal. 120
4-22
1-22
22
23. 3
Flowchart of Closing Entries for
Exhibit 4 NetSolutions (continued)
Wages Expense
Bal. 4,525 4,525 Income Summary
Rent Expense 9,855 16,960
Bal. 1,600 1,600
Depreciation Expense
Bal. 50 50
Utilities Expense
Bal. 985 985
Supplies Expense Debit ikhtisar laba rugi
Bal. 2,040 2,040 sejumlah beban, dan
Insurance Expense kredit setiap akun beban
Bal. 200 200
sebesar jumlah saldonya.
Miscellaneous Expense
Bal. 455 455
4-23
1-23
23
24. 3
Flowchart of Closing Entries
Exhibit 4
for NetSolutions (continued)
Income Summary
9,855 16,960
7,105
Debit ikhtisar laba rugi
Chris Clark, Capital sebesar jumlah
Bal. 25,000 saldonya (laba bersih),
7,105 dan kredit akun modal
dengan jumlah yg
sama.
Chris Clark, Drawing
Bal. 4,000
4-24
1-24
24
25. 3
Flowchart of Closing Entries
Exhibit 4
for NetSolutions (continued)
Chris Clark, Capital
4,000 Bal. 25,000
7,105
Debit akun modal
sebesar saldo akun
prive, dan kredit akun
Chris Clark, Drawing prive dengan jumlah
Bal. 4,000 4,000 yang sama.
4-25
1-25
25
32. 3
Example Exercise 4-5
Closing Entries
After the accounts have been adjusted at July 31, the end of
the fiscal year, the following balances are taken from the
ledger of Cabriolet Services Co.
Terry Lambert, Capital
$615,850
Terry Lambert, Drawing
25,000
Fees Earned
Journalize the four entries required to close the accounts.
380,450
4-49 Wages Expense
4-32
1-32
250,000 32
Rent Expense
33. Example Exercise 4-5 (continued)
3
Follow My Example 4-5
July 31 Fees Earned…………………………….. 380,450
Income Summary…………………. 380,450
31 Income Summary……………………… 339,450
Wages Expense…………………… 250,000
Rent Expense……………………… 65,000
Supplies Expense………………… 18,250
Miscellaneous Expense…………. 6,200
31 Income Summary………………………. 41,000
Terry Lambert, Capital…………… 41,000
31 Terry Lambert, Capital………………… 25,000
Terry Lambert, Drawing………….. 25,000
For Practice: PE 4-5A, PE 4-5B
4-50
4-33
1-33
33
34. 3
Prosedur akuntansi terakhir utk suatu
periode adl menyiapkan daftar saldo stlh
ayat jurnal penutup.
Kegunaan dari daftar saldo stlh
penutupan adalah utk memastikan bahwa
buku besar telah memiliki saldo utk awal
periode berikutnya.
4-34
1-34
34
37. • Jurnal balik adalah jurnal yang dibuat
pada awal periode sebagai kebalikan
dari sebagian jurnal penyesuaian pada
akhir periode sebelumnya.
• Jurnal ini bersifat opsional namun jika
dilakukan memberikan manfaat.
• Tidak semua ayat jurnal penyesuaian
dilakukan reversing entries.
4-37
1-37
37
38. Jurnal penyesuian yang dibalik adalah:
• Hutang biaya
• Piutang Pendapatan
• Pendapatan Diterima Dimuka jika
digunakan pendekatan pendapatan
• Biaya Dibayar Dimuka jika digunakan
pendekatan beban
4-38
1-38
38
44. 4
Proses akuntansi yg dimulai dg
menganalisis dan membuat jurnal
utk transaksi-transaksi dan diakhiri
dg menyiapkan catatan akuntansi utk
transaksi periode berikutnya disebut
dengan siklus akuntansi
(accounting cycle). Langkah-
langkah dalam siklus akuntansi
adalah:
4-44
1-44
44
45. 4
Accounting Cycle
1. Menganalisis dan mencatat transaksi-
transaksi ke dalam jurnal
2. Posting transaksi ke buku besar.
3. Menyiapkan daftar saldo yang belum
disesuaikan.
4. Menyiapkan dan menganalisis data
penyesuaian.
5. Menyiapkan kertas kerja akhir periode.
(continued)
4-45
1-45
45
46. 4
Accounting Cycle (continued)
6. Membuat ayat jurnal penyesuaian dan
posting ke buku besar.
7. Menyiapkan daftar saldo yang
disesuaikan.
8. Menyiapkan laporan keuangan.
9. Membuta ayat jurnal penutup.
10. Menyiapkan daftar saldo setelah
penutupan.
4-46
1-46
46
