Ch 2 Analyzing Transactions Ind Ver
55
Prepared by: C. Douglas Cloud Professor Emeritus of Accounting Pepperdine University © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Student Version 1 Analyzing Transactions Chapter 2 These slides should be viewed using the presentation mode (click the icon to start presentation).
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Presentasi Buku Warren 23e, Pengantar Akuntansi Berbasis Bahasa Indonesia
Transcript of Ch 2 Analyzing Transactions Ind Ver
Prepared by: C. Douglas Cloud Professor Emeritus of AccountingPepperdine University
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Student VersionStudent Version
1
Analyzing Transactions
Chapter 2Chapter 2
These slides should be viewed using the presentation mode (click the icon to start presentation).
These slides should be viewed using the presentation mode (click the icon to start presentation).
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
2
Learning Objective 1
Describe the characteristics of an account and a chart of accounts.
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3
Menggunakan Akun untuk Mencatat Transaksi
LO 1
Sistem akuntansi dirancang untuk menunjukkan kenaikan dan penurunan setiap elemen persamaan akuntansi di catatan tersendiri. Catatan ini disebut akun (account).
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4
The T account has a title.Title
The T Account
LO 1
The left side of the account is called the debit
side.
Debit CreditThe right side of
the account is called the credit
side.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
5
LO 1
Chart of Accounts
Suatu kelompok akun untuk sebuah entitas bisnis disebut buku besar (ledger).
Daftar akun yg terdapat dalam buku besar disebut bagan akun (chart of accounts).
Assets adalah sumber daya yang dimiliki oleh entitas bisnis.
Liabilities adalah utang kepada pihak luar (creditors).
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Chart of Accounts
Owner’s equity adalah hak pemilik thd asset perusahaan setelah seluruh hutang dibayarkan. Drawing (Prive) menunjukkan jumlah penarikan yang dilakukan pemilik untuk kepentingan pribadi.
LO 1
Revenues adalah kenaikan dalam ekuitas pemilik sebagai hasil dari menjual barang atau jasa ke pelanggan. Hasil dari penggunaan asset atau jasa dalam proses menghasilkan pendapatan disebut beban (expenses).
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7
Learning Objective 2
1. Describe the characteristics of an account and a chart of accounts.
2. Describe and illustrate journalizing transactions using the double-entry accounting system.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
8
Double-Entry Accounting System
LO 2
Setiap perusahaan menggunakan system ayat jurnal berpasangan (double-entry accounting system). Sistem ini berdasarkan persamaan akuntansi dan memerlukan: Setiap transaksi bisnis dicatat
setidaknya ke dalam dua akun. Total debit yang dicatat untuk setiap
transaksi sama dengan total kredit yang dicatat.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
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Saldo Normal Akun
Jumlah kenaikan yang dicatat dalam suatu akun biasanya sama atau lebih besar daripada jumlah penurunanyang dicatat dalam akun tsb. Dengan demikian, saldo normal suatu akun bisa di debit atau kredit bergantung apakah kenaikan akun tsb dicatat sebagai debit atau kredit.
LO 2
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Rules of Debit and Credit – Normal Balances of Accounts
LO 2
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11
Transaction A
LO 2
Step 2Step 3
Step 1 Step 4 Step 5
Step 3
Assets = Liabilities + Owner’s Equity (investment)
Accounting Equation Impact
increase increase
November 1, Chris Clark menyetorkan $25,000 pada bank atas nama NetSolutions.
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12
Langkah-langkah dalam penjurnalan:
Journalizing
Step 1. Tanggal transaksi dimasukkan dalam kolom Tanggal.
Step 2. Nama akun yg didebit ditulis pd batas kiri di bawah kolom deskripsi, dan jumlah yg didebit dimasukkan ke kolom Debit
(continued)
LO 2
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Journalizing
Step 3. Nama akun yg dikredit ditulis di bawahnya, agak menjorok ke kanan, jumlah yg dikredit dimasukkan ke kolom Kredit.
Step 4. Penjelasan singkat dapat dimasukkan di bawah akun yang dikredit.
LO 2
(continued)
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14
Journalizing
Step 5. Kolom Post. Ref. (Posting Reference) dibiarkan kosong ketika jurnal dicatat pertama kali. Kolom ini digunakan kemudian ketika jumlah ayat jurnal dipindah ke buku besar.
LO 2
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15
Journalizing
LO 2
Proses pencatatan transaksi ke dalam jurnal disebut menjurnal (journalizing).
Bentuk pencatatan transaksi disebut ayat jurnal (journal entry)
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16
LO 2
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
Transaction B
increase
decrease
November 5, NetSolutions membeli tanah $20,000 secara tunai.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
17
LO 2
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
Transaction C
increase increase
November 10, NetSolutions membeli supplies secara kredit sebesar $1,350.
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Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Revenue)
LO 2
Transaction D
increase increase
November 18, NetSolutions menerima honor sebesar $7,500 dari pelanggan atas jasa yg diberikan.
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November 30, NetSolutions membayar beberapa beban: wages, $2,125; rent, $800; utilities, $450; dan miscellaneous, $275.
LO 2
Transaction E
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LO 2
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)
Transaction E
decrease
All four expense accounts increase
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21
LO 2
Transaction F
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
decreasedecrease
November 30, NetSolutions membayar kepada kreditur, $950.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
22
LO 2
Transaction G
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)
decrease increase
NetSolutions mencatat jumlah Supplies yg masih tersisia pada November 30 yaitu sebesar $550.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
23
LO 2
Transaction H
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Drawing)
decrease
increase
November 30, Chris Clark menarik tunai $2,000 untuk keperluan pribadi.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
24
Learning Objective 3
1. Describe the characteristics of an account and a chart of accounts.
2. Describe and illustrate journalizing transactions using the double-entry accounting system.
3. Describe and illustrate the journalizing and posting of transactions to accounts.
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25
LO 3
Posting Journal Entries to Accounts
December 1, NetSolutions membayar premi sebesar $2,400 untuk polis asuransi komprehensif yang melindungi thd liabilitas, pencurian, dan kebakaran. Masa perlindungan polis asuransi adalah satu tahun.
Process memindahkan debit dan kredit dari ayat jurnal ke dalam akun disebut pemindahbukuan (posting).
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
26
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
Posting Journal Entries to Accounts
increase
decrease
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
27
Recording and Posting of a Debit and a Credit
LO 3
These steps for posting the credit to Cash are shown.
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28
December Transactions
December 1, NetSolutions membayar sewa tempat untuk bulan Desember sebesar $800. Perusahaan yg menyewakan kepada NetSolutions sekarang meminta pembayaran sewa dilakukan pada tgl 1 setiap bulannya, dan bukan di akhir bulan.
LO 3
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29
December Transactions
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)
decrease increase
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LO 3
December Transactions
December 1, NetSolutions menerima tawaran dari sebuah toko untuk menyewakan tanah yg dibeli pd tgl 5 November. Toko yg terletak di sebelah tanah NetSolutions berencana utk menggunakan tanah itu sbg area parkir karyawan dan pelanggannya. NetSolutions setuju untuk menyewakan tanahnya selama tiga bulan dengan pembayaran sewa dimuka dan menerima $360 untuk masa sewa 3 bulan sejak 1 Desember.
Kewajiban yg timbul karena menerima pembayaran kas sebelum menyediakan jasa disebut pendapatan yg belum dihasilkan atau pendapatan diterima di muka unearned revenue.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
31
December Transactions
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
increaseincrease
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32
LO 3
December Transactions
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
increase increase
December 4, NetSolutions membeli peralatan kantor berupa kursi dan meja secara kredit dari IKEA Store sebesar $1,800.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
33
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)
decrease increase
December Transactions
December 6, NetSolutions membayar $180 untuk pemasangan iklan baris di harian Republika.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
34
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
decrease decrease
December Transactions
December 11, NetSolutions membayar kepada kreditor sebesar $400.
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35
LO 3
December Transactions
December 13, NetSolutions membayar resepsionis dan asisten paruh waktu sebesar $950 untuk upah selama dua pekan.
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36
LO 3
December Transactions
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)
decreaseincrease
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37
December Transactions
LO 3
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Revenue)
increase increase
December 16, NetSolutions menerima uang dari pendapatan jasa sebesar $3,100 untuk setengah bulan pertama di bulan Desember.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
38
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Revenue)
increase increase
December 16, Pendapatan diterima yg dicatat pd piutang untuk setengah bulan pertama Desember adalah $1,750.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
39
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity
LO 3
decreasedecrease
December 20, NetSolutions membayar $900 kepada IKEA Store dari utang sebesar $1,800 atas transaksi pd tgl 4 December.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
40
December Transactions
LO 3
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity
increase
decrease
December 21, NetSolutions menerima $650 dari pelanggan untuk pelunasan hutangnya.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
41
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity
increase
decrease
December 23, NetSolutions membayar $1,450 untuk membeli supplies.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
42
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Expense)
increasedecrease
December 27, NetSolutions membayar resepsionis dan asistem paruh waktu sebesar $1,200 untuk upah selama 2 pekan.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
43
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Expense)
increasedecrease
December 31, NetSolutions membayar tagihan telepon bulanan sebesar $310.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
44
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Expense)
increasedecrease
December 31, NetSolutions membayar tagihan listrik bulanan sebesar $225.
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45
LO 3LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Revenue)
increase increase
December 31, NetSolutions menerima $2,870 untuk pendapatan selama setengah bulan kedua.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
46
December Transactions
LO 3
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Revenue)
increase increase
December 31, pendapatan diterima yang dicatat pd piutang untuk setengah bulan kedua di Desember adalah sebesar $1,120.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
47
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Drawing)
increasedecrease
December 31, Chris Clark menarik uang tunai $2,000 untuk keperluan pribadi.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
48
Learning Objective 4
1. Describe the characteristics of an account and a chart of accounts.
2. Describe and illustrate journalizing transactions using the double-entry accounting system.
3. Describe and illustrate the journalizing and posting of transactions to accounts.
4. Prepare an unadjusted trial balance and explain how it can be used to discover errors.
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
49
Trial Balance and Trial Balance Errors
Kesetaraan debet dan kredit dalam buku besar harus dibuktikan pada setiap akhir periode akuntansi dengan menyiapkan neraca saldo (trial balance).
LO 4
Suatu transposisi terjadi ketika urutan angka berubah karena kesalahan, seperti menulis $ 542 sebagai $ 452 atau $ 524.
Dalam slide, seluruh angka dipindahkan satu atau lebih spasi ke kanan atau kiri karena kesalahan, seperti menulis $ 542,00 sebagai $54,20 atau $ 97,50 sebagai $ 975,00.
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50
Errors Not Affecting the Trial Balance
Jika suatu kesalahan yg terjadi sudah dijurnal dan diposting ke buku besar, maka jurnal koreksi (correcting journal entry) harus dibuat.
LO 4
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51
Sbg ilustrasi, pd tgl 5 Mei pembelian office equipment secara kredit sebesar $12,500 salah dijurnal dan diposting sebagai debit pada Supplies dan Account Payable sebesar $12,500.
Jurnal koreksi yg harus dibuat adalah:
Errors Not Affecting the Trial Balance
LO 4
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52
Learning Objective 5
1. Describe the characteristics of an account and a chart of accounts.
2. Describe and illustrate journalizing transactions using the double-entry accounting system.
3. Describe and illustrate the journalizing and posting of transactions to accounts.
4. Prepare an unadjusted trial balance and explain how it can be used to discover errors.
5. Describe and illustrate the use of horizontal analysis in evaluating a company’s performance and financial condition.
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53
Horizontal Analysis
Pada horizontal analysis, jumlah setiap pos laporan keuangan priode berjalan dibandingkan dengan pos yg sama dari laporan keuangan periode sebelumnya.
LO 5
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Horizontal Analysis
In horizontal analysis, the amount of each item on a current financial statement is compared with the same item on an earlier statement.
Ketika dua laporan dibandingkan, laporan periode awal digunakan sebagai basis untuk menghitung jumlah dan persentase perubahan.
LO 5
Prepared by: C. Douglas Cloud Professor Emeritus of AccountingPepperdine University
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Student VersionStudent Version
55
Analyzing Transactions
The EndThe End
