Nazala Rizqi Dwi Dinda Yuliana

Akuntansi?

 Laporan Keuangan
 Transaksi
 Periodik
 Bahasa Bisnis
 Siklus
 Stakeholder
 Balance
 Menghitung
 Mencatat
 Menjurnal
 Mengukur
 Double entry
 Debit Kredit

Akuntansi merupakan kegiatan mencatat, meringkas, menganalisis dan melaporkan dari suatu
transaksi hingga menjadi suatu laporan keuangan yang dibutuhkan oleh para pemangku kepentingan
secara periodik.

SIKLUS AKUNTANSI
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Accounting Equation

Worksheet
 The Basic Accounting Equation
(PERSAMAAN DASAR AKUNTANSI)

Asset

 Cash

 Account Receivable (piutang)

 Supplies (perlengkapan)

 Inventory (persediaan)

 Prepaid rent (sewa dibayar di muka)

 Equipment (peralatan)

 Others.

Liabilities

 Account payable

 Notes payable

 Interest payable

 Unearned revenue

 Salaries and wages payable

 Others.

Equity

 Share capital -ordinary

 Share capital -preferred

 Dividends
 Persamaan Dasar dan Jurnal

1. Raymond deposited $25,000 in a bank account in the name of NetSolutions

Cash (dr) $25,000

Raymond capital (cr) $25,000

2. NetSolutions paid $20,000 for the purchase of land as a future building site

Land (dr) $20,000

Cash (cr) $20,000

3. Netsolutions purchased supplies for $1,350 and agreed to pay the supplier in the near future

Supplies (dr) $1,350

Accounts payable (cr) $1,350

4. NetSolutions received cash of $7,500 for providing services to customer

Cash $7,500

Fees Earned $7,500

5. NetSolutions paid the following expenses during the month : wages $2,125 ; rent $800 ;
utilities $450 ; and miscellaneous $275.
Wages expense $2,125
Rent expense 800
Utilities expense 450
Misc. Expense 275

Cash $3,650

NetSolutions
Trial Balance/Unadjusted Trial Balance
January 31, 2019
Account Ref Debit Credit

Cash   $8,850
Supplies 1,350
Land 20,000
Account Payable $1,350
Raymond Capital 25,000
Fees Earned 7,500
Wages expense 2,125
Rent expense 800
Utilities expense 450
Misc. Expense 275

    $33,850 $33,850

PENYESUAIAN

31. Membayar utang suplies pada tanggal 3 sebesar $1,350

Account payable $1,350

Cash 1,350
 Netsolutions
Adjusted Trial Balance
January 31, 2019

Account Ref Debit Credit

Cash   $7,500
Supplies 1,350
Land 20,000
Raymond Capital 25,000
Fees Earned 2,125 7,500
Wages expense 800
Rent expense 450
Utilities expense 275
Misc. Expense

    $32,500 $32,500

Financial Statement

Income statement Statement of Statement of

owner ‘sequity Financial
Position
Pendapatan – Perubahan modal
semua beban