Escolar Documentos
Profissional Documentos
Cultura Documentos
Chapter 2
Analyzing Transactions
Accounting, g, 21st Edition
Warren Reeve Fess
24/10/2010
Account adl Catatan mengenai saldo dan perubahan atas Harta, hutang, modal, pendapatan dan Beban. Kelompok akun yang sejenis disebut buku besar (ledger).
Daftar Perkiraan dalam buku besar disebut Bagan Perkiraan /chart of accounts.
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Income Statement
4. Revenue 41 Fees Earned 42 Rent Revenue
5. 51 52 53 54 Accumulated 55 56 59
Expenses Wages Expense Rent Expense Depreciation Expense Utilities Expense Supplies Expense Insurance Expense Mi ll Miscellaneous Expense E
Aset Kas Piutang Usaha Perlengkapan Asuransi Dibayar Dimuka Tanah Peralatan Kantor Akumulasi Peyusutan - Peralatan Liabilitas Hutang Usaha Hutang Gaji P d Pendapatan t dit diterima i dimuka di k
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Klasifikasi Perkiraan/Account
Assets Aktiva/Harta Cash Accounts receivable Prepaid Insurance Supplies Land Building EQuipment Liabilities Hutang Accounts payable Notes payable Wages payable Tax Payable Interest Payable Unearned Fees
Klasifikasi Perkiraan
Hutang biasanya disebutkan dalam neraca dengan judul Liabilities Assets payable bl . Aktiva/Harta Hutang Cash Accounts payable Accounts receivable Notes payable Prepaid p Insurance Wages payable bl Supplies Tax Payable Land Interest Payable Building Unearned Fees Equipment
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Klasifikasi Perkiraan/Account
Owners equity Modal
Chris Clark, Capital Chris Clark, Drawing g( (-) )
Expenses /Beban Mengurangi Modal. Rent Expense Salary Expense Utilities Expense
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Diberi Judul
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Typical entries
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Cash
Jumlahkan sisi Debit
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Cash
3,750 4,300 Jumlahkan 2,900 Sisi Kredit 10,950 850 1,400 700 2,900 5,850 ,
5,100
Total Debit Total Cash Kredit disebut Saldo Akun (Balance 3,750 850 Account)
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LIABILITIES
Liability y Accounts
Debit for decreases (-) Credit for increases (+)
OWNERS EQUITY
Owners Equity q y Accounts
Debit for decreases (-) Credit for increases (+)
LIABILITAS
Akun Liabilitas
Credit u/ Debit u/ Credit u/ mcatat mencatat mencatat penurunan (-) Penurunan (-) Kenaikan(+)
EQUITY PEMILIK
Akun Ekuitas Pemilik
Debit u/ mencatat Penurunan (-) Credit u/ mencatat Kenaikan(+)
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Revenue Accounts
Debit for decreases (-) Credit for increases (+)
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SALDO NORMAL
Increase (Normal Balances) Statement of Financial Position accounts: Asset Debit Liability Credit Owners Equity: Capital Credit Drawing g Debit Income statement accounts: Revenue Credit Expense Debit Decreases
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JURNAL
POSTING
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Analisa Transaksi
1. Tentukan Akun apa saja yang dipengaruhi oleh suatu transaksi 2. Pengaruh thd Masing2 Akun tsb: Apakah Menambah/Mengurang? 3. Dicatat pa sisi Debit or Credit?
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JOURNAL
Date Description Post. Ref. Debit
Page 1
Credit
Contoh JURNAL
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(A) 1 November, Chris Clark membuka rekening di bank atas nama perusahaan sebesar $25,000
JOURNAL
Date Description Post. Ref. Debit
2005
Page 1
Credit
1 Nov. 1 Cash 2 3 4
25 000 00 25 000 00
(A) 1 November, Chris Clark membuka rekening di bank atas nama perusahaan sebesar $25,000
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Land
20,000
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Accounts Payable
Nov. 10 1,350
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Cash
Nov. 1 18 25,000 Nov. 525,000 Nov. 30 7,500 30 3,650 30 950
Accounts Payable
950 Nov. 10 1,350
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(D) 18 November, Menerima Kas dari pelanggan atas jasa yang telah diberikan $7,500
14 15 16 17 18 19 20 18 Cash Fees Earned Received fees from customers. 7 500 00 7 500 00
(D) 18 November, Menerima Kas dari pelanggan atas jasa yang telah diberikan $7,500
Cash
Nov. 1 18 25,000 Nov. 5 7,500 25,000
Fees Earned
Nov. 18 7,500
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(E) Membayar Beban Beban-beban untuk bulan November: Gaji $2,125; Sewa $800; Umum $450; dan lain lain-lain $275 .
18 19 20 21 22 23 24 30 Wages Expense Rent Expense Utilities Expense Miscellaneous Expense Cash Paid expenses. 2 125 00 800 00 450 00 275 00 3 650 00
(E) Membayar Beban Beban-beban untuk bulan November: Gaji $2,125; Sewa $800; Umum $450; dan lain lain-lain $275 .
Cash
Nov. 1 18 25,000 Nov. 525,000 Nov. 30 7,500 30 3,650
Wages Expense
2,125
R Expense Rent E
Nov. 30 800 Nov. 30
Miscellaneous Expense
Nov. 30 275
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Setiap Jurnal atas Transaksi akan mempengaruhi sisi Debit dan sisi Kredit dengan j l h yang sama jumlah
(G) Pada akhir periode diketahui jumlah supplies yang terpakai sebesar $ 800
25 26 27 28 29 30 31 30 Supplies Expense Supplies Supplies used during November. 800 00 800 00
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(G) Pada akhir periode diketahui jumlah supplies yang terpakai sebesar $ 800
Supplies
Nov. 10 1,350 Nov. 30 800 Nov. 30
Supplies Expense
800
(H) 30 November, Chris Clark mengambil uang tunai dari perusahaan untuk keperluan p p pribadi $ 2,000 ,
JOURNAL
Date
2005
Page 2
Post. Ref. Debit Credit
Description
2 000 00 2 000 00
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(H) 30 November, Chris Clark mengambil uang tunai dari perusahaan untuk keperluan p p pribadi $ 2,000 ,
Cash
Nov. 1 18
Dec. 1 Perusahaan membayar premi asuransi $2,400 untuk jangka waktu 2 tahun
JOURNAL
Date
2005
Page 2
Post. Ref. Debit Credit
Description
2 400 00 2 400 00
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JOURNAL
Date
2005
Page 2
Post. Ref. Debit Credit
Description
2 400 00 2 400 00
ACCOUNT NO. 15
Balance Debit Credit Debit Credit
Date
2005
Item
Dec. 1
2 400 00
2 400 00
JOURNAL
Date
2005
Page 2
Post. Ref. Debit Credit
Description
15
2 400 00 2 400 00
ACCOUNT NO. 15
Balance Debit Credit Debit Credit
Date
2005
Item
Dec. 1
2 400 00
2 400 00
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JOURNAL
Date
2005
Page 2
Post. Ref. Debit Credit
Description
15
2 400 00 2 400 00
ACCOUNT NO. 11
Balance Debit Credit Debit Credit
Date
2005
Item
Nov. 30 Dec. 1
2 000 00 2 400 00
5 900 00 3 500 00
JOURNAL
Date
2005
Page 2
Post. Ref. Debit Credit
Description
15 11
2 400 00 2 400 00
ACCOUNT NO. 11
Balance Debit Credit Debit Credit
Date
2005
Item
Nov. 30 Dec. 1
2 2
2 000 00 2 400 00
5 900 00 3 500 00
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14 15 16 17
52 11
800 00 800 00
Dec. 1 Menerima Kas $360 sebagai Uang muka atas Jasa untuk 3 bulan ke depan p
14 15 16 17
1 Cash Unearned Rent Received advanced payment For three months rent of land.
14 23
360 00 360 00
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18 19 20 21
4 Office Equipment
18
1 800 00 1 800 00
21 22 23 24
59 11
180 00 180 00
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24 25 26 27
21 11
400 00 400 00
JOURNAL
Date
2005
Description
51 11
950 00 950 00
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5 6 7 8
11 41
3 100 00 3 100 00
Dec. 16 Mencatat Tagihan kepada pelanggan atas jasa yang sudah diberikan $1,740 $ ,
9 10 11 12
12 41
1 750 00 1 750 00
30
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13 14 15 16
20 Accounts Payable
21
900 00 900 00
18 19 20 21
21 Cash
11
650 00 650 00
31
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22 23 24 25
14 11
1 450 00 1 450 00
27 28 29 30
51 11
1 200 00 1 200 00
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31 32 33 34
54 11
310 00 310 00
JOURNAL
Date
2005
Description
54 11
225 00 225 00
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5 6 7 8
11 41
2 870 00 2 870 00
Dec. 16 Mencatat Tagihan kepada pelanggan atas jasa yang sudah diberikan $1,120 $ ,
9 10 11 12
31 Accounts Receivable
12
1 120 00 1 120 00
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14 15 16 17
32
2 000 00 2 000 00
Trial Balance
(NERACA SALDO)
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NetSolutions Trial Balance December 31, 2005 Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Chris Clark, Capital Chris Clark, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense 2 2 2 2 20 1 065 220 000 400 000 800 00 00 00 00 00 00 900 00 360 00 25 000 00 4 000 00 16 340 00 4 275 00 1 600 00 985 00 800 00 455 00 42 600 00 42 600 00
NetSolutions Trial Balance December 31, 2005 Cash Accounts Receivable Supplies Prepaid Insurance Land L d Office Equipment Accounts Payable Unearned Rent Chris Clark, Capital Chris Clark, Drawing Fees Earned Wages g Expense p Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense 2 2 2 2 20 1 065 220 000 400 000 800 00 00 00 00 00 00 900 00 360 00 25 000 00 4 000 00 16 340 00 4 275 00 1 600 00 985 00 800 00 455 00 42 600 00 42 600 00
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NetSolutions Trial Balance December 31, 2005 Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Chris Clark, Capital Chris Clark, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense 2 2 2 2 20 1 065 220 000 400 000 800 00 00 00 00 00 00 900 00 360 00 25 000 00 4 000 00
NetSolutions Trial Balance December 31, 2005 Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Chris Clark, Capital Chris Clark, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense 2 2 2 2 20 1 065 220 000 400 000 800 00 00 00 00 00 00 900 00 360 00 25 000 00 4 000 00 16 340 00 4 275 00 1 600 00 985 00 800 00 455 00 42 600 00 42 600 00
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Kapan dibuat ?
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Jenis-jenis Kesalahan
1. Jurnal salah tapi belum diposting 1 2. Jurnal benar, posting salah 3. Jurnal salah dan sudah diposting
Correction of Errors
Error 1. Jurnal salah tapi belum diP ti Posting Correction Procedure Coret jurnal/jumlah yang salah, l h sisipkan ii k jurnal/jumlah yg benar
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Correction of Errors
Error Correction Procedure 1. Jurnal Journal entry is incorrect Coret jurnal/jumlah yang 2. Benar, posting salah l h salah, sisipkan jumlah yang benar
Correction of Errors
Error 3. Jurnal salah dan sudah diposting Correction Procedure Buat Jurnal koreksi
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12,500 12,500
12,500 12,500
Date
Description
Debit
Credit
12,500
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12,500 12,500
Journal Koreksi
Date Description Debit Credit
12,500 12,500
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Ada Pertanyaan ??
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