A0354 Akuntansi

J0254 Akuntansi Dasar

Pengajar: J. Okky Gunawan

 Chapter 1
Introduction to Accounting
and Business
Accounting, 21st Edition
Warren Reeve Fess

© Copyright 2004 South-Western, a division

PowerPoint Presentation by Douglas Cloud of Thomson Learning. All rights reserved.
Professor Emeritus of Accounting
Pepperdine University
Task Force Image Gallery clip art included in this
electronic presentation is used with the permission of
NVTech Inc.
Apa yang akan
terjadi jika
owner’s equity
negatif?
Accounting reports, called
financial statements,
provide summarized
information to the owner.
 LAPORAN KEUANGAN
Sekarang marilah kita mempersiapkan
laporan keuangan yang merefleksikan
seluruh transaksi yang telah kita catat.
(Page 20)
1. Rugi/Laba (Income Statement)
2. Laporan Perubahan Modal
(Statement of Owner’s Equity)
3. Neraca (Balance Sheet)
4. Laporan Arus Kas (Statement
of Cash Flows)
 Financial Statements
• Income statement—A summary of the revenues
and expenses for a specific period of time.
• Statement of owner’s equity—A summary of
the changes in the owner’s equity that have
occurred during a specific period of time.
• Balance sheet—A list of the assets, liabilities,
and owner’s equity as of a specific date.
• Statement of cash flows—A summary of the
cash receipts and disbursements for a specific
period of time.
 NetSolutions
Income Statement
For the Month Ended November 30, 2005
Fees earned $7 500 00
Operating expenses:
Wages expense $2 125 00
Rent expense 800 00
Supplies expense 800 00
Utilities expense 450 00
Miscellaneous expense 275 00
Total operating expenses 1 135 00
Net income To the statement $3 050 00
of owner’s equity
 NetSolutions
Statement of Owner’s Equity
For the Month Ended November 30, 2005
Chris Clark, capital, November 1, 2005 $ 0
Investment on November 1 $25 000 00
From the income
Net income for November 3 050 00
statement
$28 050 00
Less withdrawals 2 000 00
Increase in owner’s equity To the 26 050 00
Chris Clark, capital, November 30, 2005 balance $26 050 00
sheet
 NetSolutions From the
Balance Sheet statement of
November 30, 2005 owner’s equity
Assets Liabilities
Cash $ 5 900 00 Accounts Payable $ 400 00
Supplies 550 00 Owner’s Equity
Land 20 000 00 Chris Clark, cap. 26 050 00
Total liabilities and
Total assets $26 450 00 owner’s equity $26 450 00

This balance sheet presented

using the account form
 Classified Balance Sheet –
Account Format
BinusNet
Neraca
31 Desember 20XY
AKTIVA KEWAJIBAN
Aktiva Lancar: Hutang Lancar:
Kas $ 4,525 Hutang Dagang $ 9,800
Piutang Dagang 2,040 Hutang Gaji & Upah 3,765
Total aktiva Lancar $ 6,565 Total Kewajiban $13,565
Aktiva Tetap:
Tanah $ 9,755
Peralatan 6,500 EKUITAS
Total aktiva tetap 16,255 Modal- Tn Binus 9,255
Total Kewajiban dan
Total Aktiva $22,820 ekuitas $22,820
============= =============
When the balance sheet displays
the liabilities and owner’s equity
below the assets, the report form
is being used.
 Format-format Neraca

Report Format Account Format (Pg 20)

Aktiva Harta = Kewajiban +
Kewajiban Ekuitas
Ekuitas
 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 owner’s investment $25 000 00
Deduct cash withdrawal by owner 2 000 00
Net cash flow from financing activities 23 000 00
Net cashShould
flow and Nov.
match 30, on
Cash 2005
thecash bal. sheet
balance $ 5 900 00
 Statement of Cash Flows
(explained more in ch. 16)
Cash Flows from Operating Activities—This section
reports a summary of cash receipts and cash payments
from operations.
Cash Flows from Investing Activities—This section
reports the cash transactions for the acquisition and sale
of relatively permanent assets.
Cash Flows from Financing Activities—This section
reports the cash transactions related to cash
investments by the owner, borrowings, and cash
withdrawals by the owner.
 Tugas Pribadi

Cari laporan keuangan suatu perusahaan

dan tandai dengan panah hubungan-
hubungan antar laporan-laporan.
 Tools for Financial
Analysis and Interpretation
The ratio of liabilities to owner’s equity
allows owners like Chris Clark to analyze
the firm’s ability to withstand poor
business conditions.

Ratio of liabilities Total Liabilities

=
to owner’s equity Total owner’s equity (or total
stockholders’ equity)
 Tools for Financial
Analysis and Interpretation
Ratio of
$400
liabilities to =
owner’s equity $26,050

Ratio of
liabilities to = 0.015
owner’s equity
 LATIHAN

Susun Laporan Keuangan Tn. Binus SH

membuka praktek konsultan hukum dan
pengacara pd tgl 1 Agustus 20XY pada
latihan pertemuan 02
 LATIHAN
Tn. Binus SH membuka praktek konsultan hukum dan pengacara pd tgl 1
Agustus 20XY. Berikut ini adalah data transaksi selama bulan pertama:
Tgl Deskripsi
1 Investasi modal awal $ 43,000
2 Beli perlengkapan $200 & perabot kantor $1,800 secara kredit (on
account)
6 Melaksanakan jasa konsultasi, fee tunai $4,000
7 Beli tunai tanah utk lokasi di masa depan $15,000
8 Membela klien di pengadilan, dan dijanjikan fee dilunasi minggu
depan $800
14 Melunasi tagihan perabot kantor per tgl 2
15 Gaji sekretaris $600
17 Klien melunasi sebagian tagihan $500
20 Jasa penyusunan dokumen hukum, piutang tagihan $800
28 Komisi tunai penjualan real estate $1,500
30 Gaji sekretaris $600
30 Sewa kantor $500
30 Prive $2,900
 Untuk Latihan

• Problems (halaman 35 s/d 41):

– 1-2A
– 1-3A
– 1-4A
– 1-5A
– 1-6A
• Continuing Problem (halaman 42 s/d 43)
• Special Activities (halaman 45): Activity 1-4
Micros oft Excel
Works heet
Chapter 1

The End
 Chapter 2
Analyzing Transactions

Accounting, 21st Edition

Warren Reeve Fess

© Copyright 2004 South-Western, a division

PowerPoint Presentation by Douglas Cloud
Professor Emeritus of Accounting
Pepperdine University
of Thomson Learning. All rights reserved.
Task Force Image Gallery clip art included in this
electronic presentation is used with the permission of
NVTech Inc.
Some of the action has been automated,
so click the mouse when you see this
lightning bolt in the lower right-hand
corner of the screen. You can point and
click anywhere on the screen.
 Objectives
1. Explain why accounts
After studyingare
thisused to record
and summarize
chapter,the effects
you shouldof transactions
on financial statements.
be able to:
2. Describe the characteristics of an
account.
3. List the rules of debit and credit and the
normal balances of accounts.
4. Analyze and summarize the financial
statement effects of transactions.
 Objectives
5. Prepare a trial balance and explain how
it can be used to discover errors.
6. Discover errors in recording
transactions and correct them.
7. Use horizontal analysis to compare
financial statements from different
periods.
 Each financial statement
item, called an account,
is included in the ledger.
 Major Account Classifications

Assets are Liabilities are debts

resources owned owed to outsiders
by the business. (creditors).
Cash Accounts
Supplies payable
Building Notes payable
Accounts Wages payable
receivable
 Major Account Classifications
Liabilities are often identified
Assets are on the balance sheetare
Liabilities by debts
titles
resources owned that include
owed topayable .
outsiders
by the business. (creditors).
Cash Accounts
Supplies payable
Building Notes payable
Accounts Wages payable
receivable
 Major Account Classifications
Owner’s equity Revenues are Expenses are the
is the owner’s increases in using up of assets
right to the owner’s equity as or consuming of
assets of the a result of selling services to
business. services or generate revenue.
Chris Clark, products. Rent Expense
Capital Fees Earned Salary Expense
Chris Clark, Fares Earned Utilities
Drawing Commission Expense
Revenue
To assist you in learning,
an account can be drawn
to resemble the letter T.
The T-Account
Cash

The T-account has a title.

 The T-Account
Cash
Left side
debit

The left side of the account is the debit side.

 The T-Account

Nama Perkiraan
Debit Kredit

SISI KIRI
 The T-Account
Cash
Left side Right side
debit credit

The right side of the account is the credit side.

The T-Account

Nama Perkiraan
Debit Kredit

Sisi Kanan
T Account, the 2-column account

Mempunyai 3 bagian:

–Title: nama account ybs,

misalnya Rent Expense
–Sisi kiri disebut sisi Debit
–Sisi kanan disebut sisi Credit.
The T-Account
Cash
3,750 850
4,300 1,400
2,900 700
2,900

Typical entries
Balancing a T-Account
 Cash
First, foot
the debit 3,750 850
side. 4,300 1,400
2,900 700
10,950 2,900
 Cash
3,750 850
4,300foot the
Next, 1,400
2,900
credit side. 700
10,950 2,900
5,850
 Subtract total credits
Cash from total debits to
obtain the account
3,750 balance.
850
4,300 1,400
2,900 700
5,100 10,950 2,900
5,850
 Account, pg. 48-49

• Account (akun/ perkiraan): Catatan

(record) yang menunjukkan penambahan dan
pengurangan nilai suatu unsur dari laporan
keuangan, misalnya cash, supplies, prepaid
rent, land, accounts payable, owner’s capital,
drawing, fees earned, rent expense.
 A group of
accounts for a
business entity is
called a ledger.
 Account, pg. 48-49
• Account (akun/ perkiraan): Catatan
(record) yang menunjukkan penambahan dan
pengurangan nilai suatu unsur dari laporan
keuangan, misalnya cash, supplies, prepaid
rent, land, accounts payable, owner’s capital,
drawing, fees earned, rent expense.
• Ledger (buku besar): Kumpulan semua
account dari suatu business entity.
• Chart of accounts (bagan perkiraan):
Daftar lengkap account yang terdapat pada
ledger.
 BinusNetSolutions
Chart of Accounts

Neraca Rugi Laba

1. Assets 4. Pendapatan
11 Kas 41 Pendapatan Jasa
12 Piutang Dagang
5. Beban
14 Perlengkapan
51 Upah
15 Asuransi dibayar dimuka
52 Beban Sewa
17 Tanah & Bangunan
54 Utilitas
18 Peralatan Kantor
55 Beban Perlengkapan
2. Kewajiban 59 Miscellaneous
21 Hutang Dagang Expense
23 Pendapatan Dimuka
3. Modal
31 Modal, Binus
32 Binus, Prive
 A list of the
accounts in a ledger
is called a chart of
accounts.
Exercise 2-2, page 81
Exercise 2-2, page 81

1-Assets
2-Liabilities
3-Owner’s equity
4-Revenues
5-Expenses
Exercise 2-2, page 81
1. Assets
11
12
13
2. Liabilities
21
3. Owner’s equity
31
32
4. Revenues
41
5. Expenses
51
52
53
Exercise 2-2, page 81
• 1-Assets
11 Cash
12 Accounts Receivable
13 Land
• 2-Liabilities
21 Accounts Payable
• 3-Owner’s equity
31 Corey Krum, Capital
32 Corey Krum, Drawing
• 4-Revenues
41 Fees Earned
• 5-Expenses
51 Supplies Expense
52 Wages Expense
53 Miscellaneous Expense
 Double-Entry Accounting
“ 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.”

Scale or Balance T account

Left Side Right Side

Receive Give
Luca Pacioli DEBIT CREDIT
Developer of
Double-Entry Receive Give
Accounting DEBIT CREDIT
 Double-Entry Accounting
• Double entry bookkeeping adalah cara
pencatatan dual effects dari setiap
transaksi bisnis.
• Harta = Kewajiban + Modal
• Asset pada sisi kiri (debit).
• Kewajiban dan Modal pada sisi kanan
(kredit).
 Aturan Debit dan Kredit

Modal
Harta = Kewajiban +

Debit Kredit Debit Kredit Debit Kredit

+ – – + – +
 Saldo Normal
• Harta = Kewajiban + Modal
• Debit = Kredits
• Saldo normal adalah sisi pencatatan
mana yang bila ada penambahan
 Normal Balances of Accounts
Increase
(Normal Balances) Decreases

Balance sheet 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
Transactions and Balance
Sheet Accounts
 The Double-Entry System

Setiap transaksi dicatat dengan sedikitnya :

1 Debit 1 Kredit

Total debit harus sama dengan total Kredit.

 (A) On November 1, Chris Clark
deposits $25,000 in a bank account
in the name of NetSolutions.

JOURNAL Page 1
Post.
Date Description Debit Credit
2005 Ref.
1 Nov. 1 Cash 25 000 00
2 Chris Clark, Capital 25 000 00
3 Invested cash in NetSolutions.
4
(A) On November 1, Chris Clark
deposits $25,000 in a bank account
in the name of NetSolutions.

Effects of this entry in the Ledger

Cash Chris Clark, Capital

Nov. 1 25,000 Nov. 1 25,000
 (B) On November 5,
NetSolutions bought land
for $20,000, paying cash.

4
5 5 Land 20 000 00
6 Cash 20 000 00
7 Purchased land for building
8 site.
9
10
 (B) On November 5,
NetSolutions bought land
for $20,000, paying cash.

Effects of this entry in the Ledger

Cash Land
Nov. 1 25,000 Nov. 5 20,000 Nov. 5 20,000
 (C) On November 10, NetSolutions
purchased supplies on account
for $1,350.

10
11 10 Supplies 1 350 00
12 Accounts Payable 1 350 00
13 Purchased supplies on account.
14
15
16
 (C) On November 10, NetSolutions
purchased supplies on account
for $1,350.

Effects of this entry in the Ledger

Supplies Accounts Payable
Nov. 10 1,350 Nov. 10 1,350
 (F) On November 30, NetSolutions
paid creditors on account, $950.

30
31 30 Accounts Payable 950 00
32 Cash 950 00
33 Paid creditors on account.
34
35
36
 (F) On November 30, NetSolutions
paid creditors on account, $950.

Effects of this entry in the Ledger

Cash Accounts Payable
Nov. 1 25,000 Nov. 5 25,000 Nov. 30 950 Nov. 10 1,350
18 7,500 30 3,650
30 950
 Rules of Debit / Credit Balance
Sheet Accounts
Debits Credits
Asset accounts………. Increase (+) Decrease (-)
Liability accounts…… Decrease (-) Increase (+)
Owner’s equity
(capital) accounts…. Decrease (-) Increase (+)
 Balance Sheet Accounts
ASSETS LIABILITIES
Asset Accounts Liability Accounts
Debit for Credit for Debit for Credit for
increases decreases decreases increases
(+) (-) (-) (+)

OWNER’S EQUITY
Owner’s Equity Accounts
Debit for Credit for
decreases increases
(-) (+)
 (D) On November 18, NetSolutions
received fees of $7,500 from
customers for services provided .

14
15 18 Cash 7 500 00
16 Fees Earned 7 500 00
17 Received fees from customers.
18
19
20
(D) On November 18, NetSolutions
received fees of $7,500 from
customers for services provided .

Effects of this entry in the Ledger

Cash Fees Earned
Nov. 1 25,000 Nov. 5 25,000 Nov. 18 7,500
18 7,500
 (E) Throughout the month, NetSolutions
incurred the following expenses:
wages, $2,125; rent, $800; utilities,
$450; and miscellaneous, $275 .
18
19 30 Wages Expense 2 125 00
20 Rent Expense 800 00
21 Utilities Expense 450 00
22 Miscellaneous Expense 275 00
23 Cash 3 650 00
24 Paid expenses.
(E) Throughout the month, NetSolutions
incurred the following expenses:
wages, $2,125; rent, $800; utilities,
$450; and miscellaneous, $275 .
Effects of this entry in the Ledger
Cash Wages Expense
Nov. 1 25,000 Nov. 5 25,000 Nov. 30 2,125
18 7,500 30 3,650

Rent Expense Utilities Expense

Nov. 30 800 Nov. 30 450

Miscellaneous Expense
Nov. 30 275
In every entry the sum of
the debits always equal
the sum of the credits.
 (G) On November 30, a count revealed
that $800 of the supplies inventory
had been used.

25
26 30 Supplies Expense 800 00
27 Supplies 800 00
28 Supplies used during
29 November.
30
31
 (G) On November 30, a count revealed
that $800 of the supplies inventory
had been used.

Effects of this entry in the Ledger

Supplies Supplies Expense
Nov. 10 1,350 Nov. 30 800 Nov. 30 800
Rules of Debit / Credit Income
Statement Accounts
Expense Accounts Revenue Accounts
Debit for Credit for Debit for Credit for
increases decreases decreases increases
(+) (-) (-) (+)
 Income Statement Accounts
Debits Credits
Revenue accounts…… Decrease (-) Increase (+)
Expense accounts…… Increase (+) Decrease (-)
Withdrawals
by the
Owner
 (H) On November 30, Chris Clark
withdrew $2,000 in cash from
NetSolutions for personal use.

JOURNAL Page 2
Post.
Date Description Debit Credit
2005 Ref.
1 Nov. 30 Chris Clark, Drawing 2 000 00
2 Cash 2 000 00
3 Chris Clark withdrew cash for
4 personal use.
(H) On November 30, Chris Clark
withdrew $2,000 in cash from
NetSolutions for personal use.

Effects of this entry in the Ledger

Cash Chris Clark, Drawing
Nov. 1 25,000 Nov. 5 25,000 Nov. 30 2,000 Nov. 10 1,350
18 7,500 30 3,650
30 950
30 2,000
Mengembangkan Persamaan Akuntansi

“ Persamaan akuntansi kemudian dapat

dikembangkan sehingga mencakup 5 katagori
finansial yang mengindikasikan apa saja yang
telah diterima dan diberikan.”

DEBIT KREDITS
diterima = diberi

Kewajiban
Harta
Modal

Pendapatan
Biaya
Expanded Accounting Equation
“Persamaan akuntansi kemudian dapat
dikembangkan sehingga mencakup 5 katagori
finansial yang mengindikasikan apa saja yang
telah diterima dan diberikan.”

DEBIT KREDITS
diterima = Diberi

Kewajiban
Harta
Modal
Laba
Bersih
Pendapatan
Biaya
 BinusBinusNetSolutions

“Mulai 1 Januari, 20XY, saya membuka usaha

dengan nama BinusNetSolutions. Saya telah
lama memiki keinginan untuk memanfaatkan
keahlian saya dalam bidang microcomputers
dengan menawarkan jasa konsultasi. Berikut
ini akan disajikan bagaimana dalam transaksi
double-entry transactions sisi penerimaan
(debit) senantiasa sama dengan sisi pemberian
(kredit).”

Binus Nusib,
Pemilik
 Transaksi Bisnis
Entry A.
Binus membuka
rekening bank dg
setoran awal
$25,000 bagi
BinusNetSolutions.

Jurnal Umum
TGL Dekripsi Debit Kredit

1/1
 Transaksi Bisnis
Entry A.
Binus membuka
rekening bank dg
setoran awal $25,000
bagi
BinusNetSolutions.

Jurnal Umum
TGL Deskripsi Debit Kredit

1/1 Kas 25,000

Modal, Binus 25,000
 Transaksi Bisnis
Entry B.

BinusNetSolutions
membeli tanah
senilai $20,000.

Jurnal Umum
TGL Deskripsi Debit Kredit

1/5 Tanah 20,000

Kas 20,000
 Transaksi Bisnis
Entry C.
BinusNetSolutions
membeli
perlengkapan senilai
$1,350, dilunasi
bulan depan

Jurnal Umum
TGL Deskripsi Debit Kredit

1/10 Perlengkapan 1,350

Hutang Dagang 1,350
 Transaksi Bisnis
Entry D.

BinusNetSolutions
memperoleh
pendapatan jasa
$7,500, secara tunai

Jurnal Umum
TGL Deskripsi Debit Kredit

1/18 Kas 7,500

Pendapatan Jasa 7,500
 Transaksi Bisnis
Entry E.

BinusNetSolutions
membayar: upah,
$2,125; sewa, $800;
utilitas, $450; dan
lain-lain, $275.

Jurnal Umum
TGL Deskripsi Debit Kredit
1/18 Upah 2,125
Beban Sewa 800
Utilitas 450
Beban lain - lain 275
Kas 3,650
 Transaksi Bisnis
Entry F.
BinusNetSolutions
melunasi $950
pada Kreditors
atas hutang
dagang.

Jurnal Umum
TGL Deskripsi Debit Kredit

1/30 Hutang Dagang 950

Kas 950
 Transaksi Bisnis
Entry G.

Pada akhir bulan,

nilai perlengkapan
yg masih tersisa
$550.

Jurnal Umum
TGL Deskripsi Debit Kredit

1/30 Beban Perlengkapan 800

Perlengkapan 800

Saldo rekening perlengkapan $1,350 minus $550 = $800

 Transaksi Bisnis
Entry H.

Binus menarik
dana tunai $2,000.

Jurnal Umum
TGL Deskripsi Debit Kredit

1/30 Binus, Prive 2,000

Kas 2,000
Exercise 2-5 page 82
Exercise 2-5 page 82
1. Cash 40,000
Ira Janke, Capital 40,000
2. Supplies 2,800
Cash 2,800
3. Equipment 24,000
Cash 9,000
Accounts Payable 15,000
4. Operating Expenses 3,050
Cash 3,050
5. Accounts Receivable 12,000
Service Revenue 12,000
6. Accounts Payable 7,500
Cash 7,500
7. Cash 9,500
Accounts Receivable 9,500
8. Ira Janke, Drawing 5,000
Cash 5,000
9. Operating Expenses 1,050
Supplies 1,050
 Let’s exercise now!!!
–Exercise 2-15 page 84
–Exercise 2-18 page 85
–Exercise 2-10 page 83
–Exercise 2-13 page 84
–Exercise 2-19 page 85
–Exercise 2-11 page 83
–Exercise 2-21 page 86
 Tugas Kelompok

 Problem 1-6B page 38: Semua

kelompok
 Problem 2-3A page 87: Kelompok 1, 2
 Problem 2-4A page 88: Kelompok 3, 4
 Problem 2-3B page 91: Kelompok 5, 6
 Problem 2-4B page 92: Kelompok 7, 8
 Dancin Music page 94: Kelompok 9, 10