ch 1 introduction to accounting and business ind
TRANSCRIPT
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Prepared by: C. DouglasCloudProfessor Emeritus ofAccountingPepperdine University
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, ecept !or use as
per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
$tudent %ersion
Introduction to Accounting andBusiness
Chapter 1
Chapter 1
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Learning b!ective "
". #enggambar$an sifat bisnis% perana$untansi% dan eti$a dalam bisnis.
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&ature of Business and Accounting
Business adala' suatu organisasidimana sumber daya dasar (input)%seperti ba'an dan tenaga $er!a%
dira$it dan diproses untu$memberi$an barang atau !asa(outputs) $epada pelanggan.
LO 1
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LO 1
&ature of Business and Accounting
*u!uan dari $ebanya$an bisnis adala'untu$ mendapat$an Laba.
Laba adala' perbedaan antara !umla' yang diterima dari pelangganuntu$ barang atau !asa dan !umla'yang di$eluar$an untu$ input yang
diguna$an untu$ menyedia$anbarang atau !asa.
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
*'e +ole of Accounting in Business
Accounting dapat dide,nisi$ansebagai sistem informasi yangmenyedia$an laporan $epada
pengguna tentang $egiatan e$onomidan $ondisi bisnis.
LO 1
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Proses dimana a$untansimemberi$an informasi $epadapengguna adala' sebagai beri$ut:
mengidentifkasi users.
Menilai kebutuhan inormasi pengguna.
Merancang sistem inormasi akuntansiuntu memenuhi kebutuhan
penggunaan Merekam data ekonomi mengenai
kegiatan usaha
Menyiapkan laporan akuntansi bagipengguna.
LO 1
*'e +ole of Accounting in Business
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#anagerial Accounting
A$untansi yang menyedia$aninformasi $epada pengguna internaldisebut managerial accounting or
management accounting.
LO 1
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-inancial Accounting
A$untansi yang menyedia$an informasibagi pengguna e$sternal disebut,nancial accounting.
*u!uan dari a$untansi $eungan adala'untu$ menyedia$an informasi yangrelevan dan tepat a$tu untu$$ebutu'an pengambil $eputusan dari
pengguna di luar perusa'aan. Laporan $euangan untu$ tu!uan umum
adala' sala' satu !enis laporana$untansi $euangan yang
didistribusi$an $epada penggunae$sternal.
LO 1
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+ole of Et'ics in Accounting and Business
*u!uan dari a$untansi adala' untu$menyedia$an informasi yang relevan%tepat a$tu untu$ pengambilan
$eputusan. A$untansi 'arus berperila$u secara
etis se'ingga informasi yangdiberi$an $epada pengguna dapat
dipercaya dan dengan demi$ianberguna untu$ pengambilan$eputusan.
Eti$a adala' prinsip/prinsip moralan memandu erila$u individu.
LO 1
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pportunities for Accountants
A$untan yang memberi$an !asauntu$ mendapat$an imbalan atau'onor disebut a$untan public atau
public accountant. A$untan yang be$er!a di perusa'aan
atau organisasi nirlaba di$ata$ansebagai a$untan sasta atau private
accounting. A$untan publi$ yang tela' memen'i
standar pendidi$an% pengalaman% danpersyaratan u!ian dapat men!adiCerti,ed Public Accountants (CPAs).
LO 1
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Learning b!ective 0
". #enggambar$an sifat bisnis% perana$untansi% dan eti$a dalam bisnis.
0. #ering$as pengembangan prinsip/
prinsip a$untansi yang ber'ubungandengan pra$ti$ a$untansi
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1enerally Accepted Accounting Principles
A$untan 2euangan mengi$uti prinsipyang di$enal sebagai PrinsipA$unansi Berterima Umum (PABU)
atau generally accepted accountingprinciples (1AAP) dalam penya!ianlaporan.
-inancial Accounting 3tandards
Board (-A3B) memili$i tanggung !aab utama untu$ mngembang$anprinsip/prinsip a$unansi.
LO 2
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Business Entity Concept
Business entity concept% adala'asumsi dasar a$untansi $euangandimana $egiatan bisnis dicatat
secara terpisa' dari $egiatanpemili$% $reditor% atau bisnis lainnya.
LO 2
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Proprietors'ip
Proprietors'ip dimili$i ole'satu individu.
Kebanyakan entitasusaha di Indonesiaadalah perusahaanperorangan.
Biaya pengelolaanrendah.
Sumber daya
terbatas yg dimilikipemilik
Diterapkan olehusaha kecil
LO 2
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Partners'ip
partners'ip (Perse$utuan)mirip dengan
proprietors'ip%tapi dimili$i ole'dua orang ataulebi'
Di Indonesia dikenalusaha dlm bentukFirma dan C.
Menggabungkankemampuan dansumber daya lebihdari satu orang.
LO 2
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Corporation
Corporation diaturdalam peraturanperundangansebagai entitas
'u$um terpisa'yang di$ena$anpa!a$.
Kepemilikinberdasarkan !um"lahsaham #sero$ yg d!ualke pemegang saham
Dapag memperolehsumber dana dalam
!umlah besar dg cara
mengeluarkan saham Diterapkan oleh
usaha berskala besar.
LO 2
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Limited Liability Company (LLC)
Limited liabilitycompany (LLC) merupa$an
gabunganantara atributperse$utuan danperseroan
Sering digunakansebagai alterati%euntuk kemitraan
Memiliki Ke&a!ibanpa!ak
LO 2
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Accounting Concept
Berdasaran $onsep biaya(cost concept)% !umla' yang dicatatdalam catatan a$untansi didasar$an
pada biaya atau 'arga perole'an
LO 2
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Accounting Concepts
2onsep ob!ectivity meng'arus$an !umla' tercatat dalam catatana$untansi 'arus didasar$an pada
bu$ti yg ob!e$tif. 4anya nilai a$'ir yang disepa$ati yg
di$ata$an ob!e$tif untu$ $eperluana$untansi.
LO 2
Unit of measure concept meng'arus$an data e$onomi dicatatdalam rupia'
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Learning b!ective 5
". Describe t'e nature of a business%t'e role of accounting% and et'ics inbusiness.
0. 3ummari6e t'e development ofaccounting principles and relatet'em to practice.
5. 3tate t'e accounting e7uation andde,ne eac' element of t'e e7uation.
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*'e Accounting E7uation
3umber daya yang dimili$iperusa'aan adala' assets.
4a$ $reditor adala' utang usa'a dan
disebut 2ea!iban atau liabilities. 4a$/'a$ pemili$ disebut e$uitas
pemili$ atau oner8s e7uity.
Persamaan Assets 9 Liabilities ner8s E7uity disebut accountinge7uation.
LO 3
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
The resources
owned by a
business
Assets = Liabilities + Owner’s !uit"
*'e Accounting E7uation
LO 3
The rights of
creditors are
the debts of
the business
The rights of
the owners
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Learning b!ective ;
". Describe t'e nature of a business%t'e role of accounting% and et'ics inbusiness.
0. 3ummari6e t'e development ofaccounting principles and relatet'em to practice.
5. 3tate t'e accounting e7uation andde,ne eac' element of t'e e7uation.
;. Describe and illustrate 'o businesstransactions can be recorded in
terms of t'e resulting c'ange in t'e
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Business *ransaction
A business transaction adala'$e!adian e$onomi atau $ondisi yangsecara langsung menguba' $ondisi
$euangan suatu entitas atau 'asiloperasi.
LO 4
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Pada tanggal 1 November 2011, Chris Clark
mendepositokan uangnya $25,000 pada bank
atas nama NetSolutions.
*ransaction A
LO 4
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Pada tgl 5 November 2011, NetSolutions
membayar $20,000 untuk pembelian tanah
untuk dibangun di masa yang akan datang.
LO 4
*ransaction B
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Pada 10 November 2011, NetSolutions membeli
supplies sebesar $1,50 dan setu!u untuk
membayar pemasok dlm "aktu dekat.
LO 4
*ransaction C
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
*ransaction C
2ea!iban yang dicipta$an ole'pembelian pada per$iraan disebutaccount payable.
Barang/barang seperti perleng$apanyang a$an diguna$an dalam bisnismasa depan disebut biaya dibayar dimu$a% yang merupa$an $elompo$
asset.
LO 4
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
*ransaction D
LO 4
&ada 'ove"ber 1(, 2011, 'et$olutions "eneri"a cash
sebesar )*,+00 atas asa yang diberi-an -epada
pelanggan. u"lah ini disebut pendapatan atau
revenue.
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Pendapatan dari penyediaan !asadicatat sebagai pendapatan yangditerima atau fees earned.
Pendapatan dari pen!ualan barangdagangan dicatat sebagai sales.
Conto' lain dari pendapatan termasu$sea (rent revenue)% dan bunga% yg
dicatat sebagai interest revenue. Account receivable adala' $laim
ter'adap pelanggan atas !asa ataubarang yg di!ual $epadanya. A<+
merupa$an asset.
*ransaction D
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
LO 4
*ransaction E
Selama sebulan, NetSolutions menghabiskan
uang tunai atau digunakan untuk membeli asset
lainnya. #set yang digunakan dalam proses
seperti ini disebut epenses.
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per"itted in a license distributed with a certain product or service or otherwise on a password#protected website !or classroo" use.
Pada 0 November 2011, NetSolutions
membayar biaya upah tenaga ker!a, $2,125%
se"a, $&00% utilities, $'50% dan lain2nya, $2(5.
*ransaction E
LO 4
O 4
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Pada 0 November 2011, NetSolutions
membayar kepada kreditor atas utang sebesar
$)50.
*ransaction -
LO 4
LO 4
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Pada 0 November 2011, Chris Clark
menetapkan bah"a biaya persediaan di tangan
pada akhir periode adalah $550.
*ransaction 1
LO 4
LO 4
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Pada 0 November 2011, Chris Clark menarik
dana dari NetSolutions untuk tu!uan peribadi.
*ransaction 4
LO 4
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Learning b!ective =
". Describe t'e nature of a business% t'e roleof accounting% and et'ics in business.
0. 3ummari6e t'e development of accountingprinciples and relate t'em to practice.
5. 3tate t'e accounting e7uation and de,neeac' element of t'e e7uation.
;. Describe and illustrate 'o businesstransactions can be recorded in terms of
t'e resulting c'ange in t'e elements of t'eaccounting e7uation.
=. Describe t'e ,nancial statements of aproprietors'ip and e>plain 'o t'ey
interrelate.
LO 5
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-inancial 3tatements
LO 5
3etela' transa$si dicatat dandiring$as% laporan a$an disiap$anuntu$ pengguna. Laporan a$untansi
yg memberi$an informasi ini disebutlaporan $euangan.
LO 5
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Income 3tatement
income statement melapor$an pendapatandan biaya pada suatu periode tertentu%berdasar$an matc'ing concept.
2onsep yang coco$ diterap$an selama
periode yang sama dengan pendapatan. 2elebi'an pendapatan atas biaya disebut
laba bersi'.
?i$a biaya melebi'i pendapatan%
$elebi'annya adala rugi bersi'. 2onsep penandinan dila$u$an dengan
membandign$an beban yang ter!adi selamaperiode dimana revenue diperole'.
LO 5
LO 5
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3tatement of ner8s E7uity and t'e Balance3'eet
3tatement of oner8s e7uity melapor$an peruba'an e$uitaspemili$ untu$ !ang$a a$tu tertentu.
Laporan ini disiap$an setela'penyusunan laporan laba rugi%$arena laba bersi' atau rugi bersi'untu$ periode ybs 'arus dilapor$an.
LO 5
A balance s'eet merupa$an daftar yg'arus dilapor$an ta'un ini.
LO 5
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3tatement of Cas' -los
3tatement of cas' @os merupa$anring$asan dari $as yang diterima danyg dibayar$an untu$ periode
tertentu. 'iga bagian dlm Statement o Cash
Flo&(
#)$ akti%itas operasi
#*$ akti%itas in%estasi
#+$ akti%itas pembiayaan
LO 5
LO 5
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Cas' -los
Cas' @os from operating activities merupa$an laporan yg terdiri atas laporanpembayaran $as operasi dan penerimaan $as.
LO 5
Cas' @os from investing activities mrp$transa$si $as untu$ a$uisisi dan pen!ualanasset yg relatif permanen.
Cas' @os from ,nancing activities mrp$
bagian yg melapor$an transa$si $as ygber'ubungan dg investasi ole' pemili$%pin!aman% dan penari$an dana ole' pemili$.
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Learning b!ective
". Describe t'e nature of a business% t'e roleof accounting% and et'ics in business.
0. 3ummari6e t'e development of accountingprinciples and relate t'em to practice.
5. 3tate t'e accounting e7uation and de,neeac' element of t'e e7uation.
;. Describe and illustrate 'o businesstransactions can be recorded in terms oft'e resulting c'ange in t'e elements of t'e
accounting e7uation.=. Describe t'e ,nancial statements of a
proprietors'ip and e>plain 'o t'eyinterrelate.
. Describe and illustrate t'e use of t'e ratioof liabilities to oner8s e7uity in
LO 6
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+atio of Liabilities to ner8s E7uity
LO 6
Ratio of Liabilitiesto Owner’s Equity
=Total Liabilities
Total Owner’s Equity (or TotalStoc!ol"ers’ Equity#
Ratio of Liabilitiesto Owner’s Equity
=$4%%
$26&%5%' %%15