Chapter 1

GAMBARAN UMUM AKUNTANSI

Accounting and Financial Reporting

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

Definisi akuntansi

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

Pengguna Informasi Akuntansi

Investor Masyarakat Supplier

Pemerintah Analis

Board of Director Management Employees

Pelanggan Kreditor

Serikat karyawan

STAKEHOLDER

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

Jenis Usaha Perusahaan

Perusahaan Jasa (Service Business) Perusahaan Dagang (Merchandising Business Perusahaan Manufaktur/Pabrikan (Manufacturing Business)

contoh
Service Business
Product

Triwasana Garuda Indonesia Hilton Hotels Bank BRI Telkomsel

Entertainment Transportation Hospitality and lodging Financial Telecommunication

contoh
Merchandising Business
Product

Matahari Toys City Electronic City Amazon.com

General merchandise Toys Consumer electronics Internet books, music, video retailer

contoh
Manufacturing Business
Product

Toyota Astra Motor Intel Boeing Adidas Coca-Cola Polytron

Cars, trucks, vans Computer chips Jet aircraft Athletic shoes and apparel Beverages Stereos and television

Jenis Organisasi Perusahaan (Bentuk Perusahaan)

 Perorangan (Proprietorship)  Persekutuan (Partnership)  Perseroan (Corporation)

A proprietorship adl Persh. yang dimiliki oleh perorangan

Keuntungan:
Mudah dibentuk Biaya relatif rendah Kelemahan Modal terbatas Kewajiban Pemilik tdk terbatas (Unlimited liability)

Joes

A partnership = Dimiliki 2 orang /lebih

Keuntungan Modal lebih besar Management skills lebih bagus.

Joe and Martys

Kerugian Kewajiban Pemilik tdk terbatas (Unlimited liability)

A corporation is modalnya terdiri dari lembar-lembar saham

Advantage Lebih mudah dalam mengumpulkan modal Pemilik mempunyai kewajiban yang terbatas (Limited Liability) Disadvantage Biaya Pendirian Mahal Double taxation Entities.

J & M, Inc.

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

Pembagian Akuntansi
Akuntansi Manajemen Memfokuskam diri pada Penyajian informasi ke Fihak intern perusahaan

Akuntansi Keuangan

Memfokuskam diri pada Penyajian informasi ke Fihak ektern perusahaan

Financial Reporting
Internal Eksternal

Standar : Nilai guna Lebih detail Isi dan bentuk sesuai kebutuhan

Standarnya : IFRS/SAK Lebih ringkas Wujudnya berupa : a. Laporan Laba rugi b. Laporan Perubahan Ekuitas c. Neraca d. Laporan arus kas e. Catatan atas laporan keuangan

Prinsip dan Konsep Dasar Akuntansi

Prinsip dan Konsep Dasar Akuntansi

Business Entity Concept Objectivity Concept Unit Of Measurement Concept Going Concept Arm-Length Transaction

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

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

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

Siklus Akuntansi
Posting 3
Mencatat Di Jurnal

4
Work sheet Buku Besar

Jurnal
Transak-si

Buku Besar

5
Mencatat di Bukti

1 Faktur
Neraca Lap. Modal

Neraca saldo

6 AJP
Jurnal Penyesuai an

Neraca saldo Penutupan 9

Jurnal Penutup

Laba Rugi Jurnal Penutup Menyusun laporan Keuangan 8

7
Neraca Saldo Setelah Penyesuaian

Persamaan Akuntansi (Accounting Equation)

Assets = Liabilities + Owners Equity Harta = Hutang + Modal Pemilik
Sumber daya Perusahaan

The Accounting Equation

Assets = Liabilities + Owners Equity
Sumber daya yang berasal/dimiliki oleh kreditur

The Accounting Equation

Assets = Liabilities + Owners Equity
Sumberdaya yang berasal/dimiliki oleh pemilik perusahaan

Transaksi Bisnis

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

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

a. Tn Amir Menyetor $25,000 ke Bank sebagai Modal Perusahaan.

Assets a. Cash 25,000 = = Owners Equity Tn Amir, Capital 25,000 Investment by Tn Amir

b. Perusahaan membeli tanah $20,000 secara tunai

Assets Cash + Land Bal. 25,000 b. 20,000 +20,000 Bal. 5,000 20,000 = = Owners Equity Tn Amir, Capital 25,000 25,000

c. Membeli perlengkapan secara kredit senilai $ 1,350

Assets Cash + Supplies + Land Bal. 5,000 c. Bal. 5,000 20,000 + 1,350 1,350 20,000 = + 1,350 1,350 = Owners Liabilities + Equity Accounts Tn Amir, Payable Capital 25,000 25,000

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

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

Bal.8,850

1,350

20,000

f. Melunasi hutangnya sebesar $950 kepada kreditur.

Assets Cash + Supplies + Land Bal. 8,850 1,350 20,000 f. 950 Bal. 7,900 1,350 20,000 = Owners Liabilities + Equity Accounts Tn Amir, Payable Capital 1,350 28,850 950 400 28,850

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

h. Tn amir mengambil uang dari perusahaan $2,000 untuk keperluan pribadi

Assets Cash + Supplies + Land Bal. 7,900 550 20,000 h. 2,000 Bal. 5,900 550 20,000 = Owners Liabilities + Equity Accounts Tn Amir, Payable Capital 400 28,050 2,000 Withdrawal 400 26,050

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

Laporan Keuangan Financial Statements

Laporan Laba-Rugi / Income statement Laporan Perubahan Modal / Statement of owners equity NERACA / Statement of Financial Position Laporan Arus Kas/Statement of cash flows Catatan atas Laporan Keuangan/Notes of Financial Reporting

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

To the statement of owners equity

NetSolutions Statement of Owners Equity For the Month Ended November 30, 2005 Tn Amir, capital, November 1, 2005 Investment on November 1 From the income Net income for November $ $25 000 00 3 050 00 $28 050 00 2 000 00 26 050 00 $26 050 00 0

statement

Less withdrawals Increase in owners equity To the Tn Amir, capital, November 30, 2005

balance sheet

NetSolutions Statement of Financial Position November 30, 2005 Assets Cash Supplies Land Total assets

From the statement of Liabilities owners equity

$ 400 00 26 050 00

$ 5 900 00 Accounts Payable 550 00 Owners Equity 20 000 00 Tn Amir, cap.

Total liabilities and $26 450 00 owners equity $26 450 00

This balance sheet presented using the account form

When the balance sheet displays the liabilities and owners equity below the assets, the report form is being used.

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

Statement of Cash Flows

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

Tools for Financial Analysis and Interpretation

The ratio of liabilities to owners equity allows owners like Tn Amir to analyze the firms ability to withstand poor business conditions.
Total Liabilities Ratio of liabilities = to owners equity Total owners equity (or total stockholders equity)

Tools for Financial Analysis and Interpretation

Ratio of $400 liabilities to = $26,050 owners equity Ratio of liabilities to = 0.015 owners equity

Chapter 1 The End