ch03 _ ind _ accounting intermediate

88
Slide 3-1

Upload: maiya-maiya

Post on 14-Jan-2015

746 views

Category:

Business


13 download

DESCRIPTION

 

TRANSCRIPT

Page 1: Ch03 _ IND _ accounting intermediate

Slide 3-1

Page 2: Ch03 _ IND _ accounting intermediate

Slide 3-2

C H A P T E R C H A P T E R 33

THE ACCOUNTING THE ACCOUNTING INFORMATION SYSTEMINFORMATION SYSTEM

Intermediate AccountingIFRS Edition

Kieso, Weygandt, and Warfield

Page 3: Ch03 _ IND _ accounting intermediate

Slide 3-3

1. Memahami terminologi dasar akuntansi.

2. Menjelaskan aturan double-entry.

3. Mengidentifikasi langkah-langkah dalam siklus akuntansi.

4. Rekam transaksi dalam jurnal, posting ke buku besar, dan menyusun neraca saldo.

5. Mempersiapkan jurnal penyesuaian.

6. Mempersiapkan laporan keuangan dari neraca saldo disesuaikan.

7. Siapkan jurnal penutup.

Learning ObjectivesLearning ObjectivesLearning ObjectivesLearning Objectives

Page 4: Ch03 _ IND _ accounting intermediate

Slide 3-4

Identifikasi dan RekamIdentifikasi dan Rekam

PenjurnalanPenjurnalan

PostingPosting

Neraca saldoNeraca saldo

Jurnal penyesuaianJurnal penyesuaian

Neraca saldo disesuaikanNeraca saldo disesuaikan

Menyiapkan laporan Menyiapkan laporan keuangankeuangan

penutupanpenutupan

Neraca saldo steleah Neraca saldo steleah penutupanpenutupan

Reversing entri/pembalikReversing entri/pembalik

ringkasanringkasan

Accounting Accounting Information SystemInformation System

The Accounting The Accounting CycleCycle

Financial Financial Statements For Statements For MerchandisersMerchandisers

Terminologi dasar Terminologi dasar

Debet dan kreditDebet dan kredit

Persamaan akuntansiPersamaan akuntansi

Laporan keuangan dan Laporan keuangan dan struktur kepemilikanstruktur kepemilikan

Income statementIncome statement

Statement of retained Statement of retained earningsearnings

Statement of financial Statement of financial positionposition

Closing entriesClosing entries

The Accounting Information SystemThe Accounting Information SystemThe Accounting Information SystemThe Accounting Information System

Page 5: Ch03 _ IND _ accounting intermediate

Slide 3-5

Mengumpulkan dan memproses data transaksi.

Menyebarkan informasi kepada pihak yang berkepentingan.

Accounting Information SystemAccounting Information SystemAccounting Information SystemAccounting Information System

Accounting Information System (AIS)

Page 6: Ch03 _ IND _ accounting intermediate

Slide 3-6

Basic TerminologyBasic TerminologyBasic TerminologyBasic Terminology

LO 1 Understand basic accounting terminology.LO 1 Understand basic accounting terminology.

peristiwa

transaksi

akun

akun riil

akun nominal

buku besar

jurnal

Posting

Neraca saldo

Jurnal penyesuaian

Laporan keuangan

Jurnal penutup

Page 7: Ch03 _ IND _ accounting intermediate

Slide 3-7

Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

Akun menunjukkan pengaruh transaksi pada aset tertentu, kewajiban, ekuitas, pendapatan, atau rekening pengeluaran.

Akuntansi system double-entry (dua sisi efek).

Perekaman dilakukan dengan mendebet setidaknya satu akun dan mengkredit akun lain.

Debit harus sama KREDIT.

Page 8: Ch03 _ IND _ accounting intermediate

Slide 3-8

Account Name

Debit / Dr. Credit / Cr.

Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits

Pengaturan yang menunjukkan pengaruh transaksi pada akun.

Debit = “Left”

Credit = “Right”

AccountAccount

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

Akun dapat Akun dapat digambarkan digambarkan

dalam bentuk T-dalam bentuk T-Account.Account.

Page 9: Ch03 _ IND _ accounting intermediate

Slide 3-9

Account Name

Debit / Dr. Credit / Cr.

Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits

Jika entri Debit lebih besar dari entri Kredit, akun akan memiliki saldo debet.

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

$10,000 Transaction #2$3,000

$15,000$15,000

8,000Transaction #3

Balance

Transaction #1

Page 10: Ch03 _ IND _ accounting intermediate

Slide 3-10

Account Name

Debit / Dr. Credit / Cr.

Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits

Jika entri kredit yang lebih besar dari entri Debit, akun akan memiliki saldo kredit.

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

$10,000 Transaction #2$3,000

$1,000$1,000

8,000 Transaction #3

Balance

Transaction #1

Page 11: Ch03 _ IND _ accounting intermediate

Slide 3-11

Chapter 3-23

AssetsAssets

Debit / Dr. Credit / Cr.

Normal BalanceNormal Balance

Chapter 3-27

Debit / Dr. Credit / Cr.

Normal BalanceNormal Balance

ExpenseExpense

Chapter 3-24

LiabilitiesLiabilities

Debit / Dr. Credit / Cr.

Normal BalanceNormal Balance

Chapter 3-25

Debit / Dr. Credit / Cr.

Normal BalanceNormal Balance

EquityEquity

Chapter 3-26

Debit / Dr. Credit / Cr.

Normal BalanceNormal Balance

RevenueRevenue

Normal Balance Credit

Normal Balance Credit

Normal Balance

Debit

Normal Balance

Debit

Debits and Credits SummaryDebits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

Page 12: Ch03 _ IND _ accounting intermediate

Slide 3-12

Statement of Financial PositionStatement of Financial Position Income StatementIncome Statement

= + =-Asset Liability Equity Revenue Expense

Debit

Credit

Debits and Credits SummaryDebits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

Page 13: Ch03 _ IND _ accounting intermediate

Slide 3-13

The Accounting EquationThe Accounting EquationThe Accounting EquationThe Accounting Equation

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

Hubungan antara aset, kewajiban dan ekuitas bisnis:Hubungan antara aset, kewajiban dan ekuitas bisnis:

Persamaan harus seimbang setelah setiap transaksi. Persamaan harus seimbang setelah setiap transaksi.

Untuk setiap Debit harus ada Kredit.Untuk setiap Debit harus ada Kredit.

Illustration 3-3

Page 14: Ch03 _ IND _ accounting intermediate

Slide 3-14

Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration

AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities EquityEquityEquityEquity= +

1.1. Pemilik menginvestasikan $ 40.000 dalam pertukaran Pemilik menginvestasikan $ 40.000 dalam pertukaran untuk modal sahamuntuk modal saham

+ 40,000 + 40,000

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

Page 15: Ch03 _ IND _ accounting intermediate

Slide 3-15

AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +

2. 2. Mengucurkan uang tunai $ 600 untuk gaji sekretaris Mengucurkan uang tunai $ 600 untuk gaji sekretaris..

- 600 - 600 (expense)

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration

EquityEquityEquityEquity

Page 16: Ch03 _ IND _ accounting intermediate

Slide 3-16

Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration

AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +

3.3. Pembelian peralatan kantor dengan harga $ 5.200, Pembelian peralatan kantor dengan harga $ 5.200, memberikan surat promes 10 persen di bursa.memberikan surat promes 10 persen di bursa.

+ 5,200 + 5,200

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

EquityEquityEquityEquity

Page 17: Ch03 _ IND _ accounting intermediate

Slide 3-17

Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration

AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +

4. 4. Menerima uang tunai $ 4.000 untuk jasa yang Menerima uang tunai $ 4.000 untuk jasa yang diberikan.diberikan.

+ 4,000 + 4,000 (revenue)

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

EquityEquityEquityEquity

Page 18: Ch03 _ IND _ accounting intermediate

Slide 3-18

Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration

AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +

5. 5. Melunasi kewajiban jangka pendek sebesar $ 7.000.Melunasi kewajiban jangka pendek sebesar $ 7.000.

- 7,000 - 7,000

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

EquityEquityEquityEquity

Page 19: Ch03 _ IND _ accounting intermediate

Slide 3-19

AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +

6. 6. Mengumumkan pembagian dividen tunai sebesar $ Mengumumkan pembagian dividen tunai sebesar $ 5.000.5.000.

+ 5,000 - 5,000

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration

EquityEquityEquityEquity

Page 20: Ch03 _ IND _ accounting intermediate

Slide 3-20

Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration

AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +

7. 7. Mengkonversi kewajiban jangka panjang sebesar $ Mengkonversi kewajiban jangka panjang sebesar $ 80.000 menjadi saham biasa .80.000 menjadi saham biasa .

- 80,000 + 80,000

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

EquityEquityEquityEquity

Page 21: Ch03 _ IND _ accounting intermediate

Slide 3-21

Double-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System IllustrationDouble-Entry System Illustration

AssetsAssetsAssetsAssets LiabilitiesLiabilitiesLiabilitiesLiabilities= +

8. 8. Membayar uang tunai sebesar $ 16.000 untuk Membayar uang tunai sebesar $ 16.000 untuk sebuah van pengiriman.sebuah van pengiriman.

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

- 16,000

+ 16,000

Note that the accounting equation equality is maintained after recording each transaction.

Note that the accounting equation equality is maintained after recording each transaction.

EquityEquityEquityEquity

Page 22: Ch03 _ IND _ accounting intermediate

Slide 3-22

Struktur kepemilikan menentukan jenis-jenis akun yang merupakan bagian dari ekuitas.

Proprietorship or Proprietorship or Partnership Partnership

Proprietorship or Proprietorship or Partnership Partnership CorporationCorporationCorporationCorporation

Share capital

Share premium

Dividends

Retained Earnings

Financial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership Structure

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

Capital account Drawing account

Page 23: Ch03 _ IND _ accounting intermediate

Slide 3-23

Financial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership Structure

LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.

EquityEquity

Statement of Financial Position

Retained Earnings Statement

Net income or Net loss (Revenues less expenses)(Revenues less expenses)

Income StatementIncome Statement

Net income or Net loss (Revenues less expenses)(Revenues less expenses)

Income StatementIncome StatementDividendsDividends

Retained Earnings Retained Earnings (Net income retained in business)(Net income retained in business)

Retained Earnings Retained Earnings (Net income retained in business)(Net income retained in business)

Share Capital Share Capital (Investment by shareholders)(Investment by shareholders)

Share Capital Share Capital (Investment by shareholders)(Investment by shareholders)

Illustration 3-4

Page 24: Ch03 _ IND _ accounting intermediate

Slide 3-24

The Accounting CycleThe Accounting CycleThe Accounting CycleThe Accounting Cycle

LO 3 Identify steps in the accounting cycle.LO 3 Identify steps in the accounting cycle.

TransactionsTransactions

1. Journalization1. Journalization

6. Financial Statements6. Financial Statements

7. Closing entries7. Closing entries

8. Post-closing trail balance8. Post-closing trail balance

9. Reversing entries (Pembalik)

9. Reversing entries (Pembalik)

3. Trial balance3. Trial balance

2. Posting2. Posting

5. Adjusted trial balance5. Adjusted trial balance

4. Adjustments4. AdjustmentsWork Sheet

Illustration 3-6

Page 25: Ch03 _ IND _ accounting intermediate

Slide 3-25

General JournalGeneral Journal – a chronological record of transactions. Journal Entries are recorded in the journal.

1. Journalizing1. Journalizing1. Journalizing1. Journalizing

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

September 1: Pemegang Saham menginvestasikan uang tunai $ 15.000 dalam pertukaran untuk saham biasa.

Illustration 3-7

Page 26: Ch03 _ IND _ accounting intermediate

Slide 3-26

Posting Posting - Proses mentransfer sejumlah dari jurnal ke buku besar.

2. Posting2. Posting2. Posting2. Posting

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

Illustration 3-7

Illustration 3-8

Page 27: Ch03 _ IND _ accounting intermediate

Slide 3-27

Posting Posting – Mentransfer jumlah dari jurnal ke buku besar.

2. Posting2. Posting2. Posting2. Posting

LO 4 LO 4

Illustration 3-8

Page 28: Ch03 _ IND _ accounting intermediate

Slide 3-28

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

2. Posting2. Posting2. Posting2. Posting

Tujuan analisis transaksi adalah

1. untuk mengidentifikasi jenis rekening yang terlibat, dan

2. untuk menentukan apakah debit atau kredit.

Perlu diingat bahwa setiap jurnal mempengaruhi satu atau lebih dari item berikut: aset, kewajiban, ekuitas, pendapatan, atau beban.

Page 29: Ch03 _ IND _ accounting intermediate

Slide 3-29

1. October 1: Pemegang Saham menginvestasikan uang tunai $ 100.000 dalam sebuah usaha periklanan dikenal sebagai Advertising Agency Inc Pioneer

Share capital - ordinary 100,000

Cash 100,000Oct. 1

Debit Credit

Cash

100,000100,000 100,000100,000

Debit Credit

Share Capital - Ordinary

2. Posting2. Posting2. Posting2. Posting

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

Illustration 3-9

Page 30: Ch03 _ IND _ accounting intermediate

Slide 3-30

2. October 1: Pioneer Advertising melakukan pembelian peralatan kantor seharga $ 50,000 dengan menandatangani wesel bayar selama 3 bulan, 12%, catatan $50.000 dibayarkan.

Notes payable 50,000

Office equipment 50,000Oct. 1

Debit Credit

Office Equipment

50,00050,000 50,00050,000

Debit Credit

Notes Payable

2. Posting2. Posting2. Posting2. Posting

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

Illustration 3-10

Page 31: Ch03 _ IND _ accounting intermediate

Slide 3-31

3. October 2: Pioneer Advertising menerima uang muka tunai $ 12.000 dari KC, klien, untuk layanan periklanan yang diharapkan akan selesai pada 31 Desember.

Unearned service revenue 12,000

Cash 12,000Oct. 2

Debit Credit

Cash

100,000100,000 12,00012,000

Debit Credit

Unearned Service Revenue

2. Posting2. Posting2. Posting2. Posting

12,00012,000

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

Illustration 3-11

Page 32: Ch03 _ IND _ accounting intermediate

Slide 3-32

4. October 3: Pioneer Advertising membayar sewa kantor $ 9.000, secara tunai, untuk Oktober.

Cash 9,000

Rent expense 9,000Oct. 3

Debit Credit

Cash

100,000100,000 9,0009,000

Debit Credit

Rent Expense

2. Posting2. Posting2. Posting2. Posting

12,00012,0009,0009,000

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

Illustration 3-12

Page 33: Ch03 _ IND _ accounting intermediate

Slide 3-33

5. October 4: Pioneer Advertising membayar $ 6.000 untuk polis asuransi satu tahun yang akan berakhir tahun depan pada tanggal 30 September.

Cash 6,000

Prepaid insurance 6,000Oct. 4

Debit Credit

Cash

100,000100,000 6,0006,000

Debit Credit

Prepaid Insurance

2. Posting2. Posting2. Posting2. Posting

12,00012,0009,0009,000

6,0006,000

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

Illustration 3-13

Page 34: Ch03 _ IND _ accounting intermediate

Slide 3-34

6. October 5: Pioneer Advertising melakukan pembelian, seharga $25.000 secara kredit, 3-bulan materi iklan dari Pasokan Aero.

Accounts payable 25,000

Advertising supplies 25,000Oct. 5

Debit Credit

Advertising Supplies

25,00025,000 25,00025,000

Debit Credit

Accounts Payable

2. Posting2. Posting2. Posting2. Posting

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

Illustration 3-14

Page 35: Ch03 _ IND _ accounting intermediate

Slide 3-35

7. October 9: Pioneer Advertising menandatangani kontrak dengan sebuah koran lokal untuk menyisipkan iklan (brosur) yang akan didistribusikan mulai hari Minggu terakhir di bulan November. Pioneer akan mulai bekerja pada isi selebaran pada bulan November. Pembayaran sebesar $ 7.000 karena setelah pengiriman koran Minggu yang berisi selebaran.

2. Posting2. Posting2. Posting2. Posting

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

Illustration 3-15

Page 36: Ch03 _ IND _ accounting intermediate

Slide 3-36

8. October 20: Dewan direksi Pioneer Advertising menyatakan dan membayar dividen tunai $ 5.000 untuk pemegang saham.

Cash 5,000

Dividends 5,000Oct. 20

Debit Credit

Cash

100,000100,000 5,0005,000

Debit Credit

Dividends

2. Posting2. Posting2. Posting2. Posting

12,00012,0009,0009,000

6,0006,000

5,0005,000

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

Illustration 3-16

Page 37: Ch03 _ IND _ accounting intermediate

Slide 3-37

9. October 26: Karyawan dibayar setiap empat minggu. total gaji adalah $ 2.000 per hari. Periode pembayaran berakhir pada Jumat, 26 Oktober dengan gaji sebesar $ 40.000 yang dibayar.

Cash 40,000

Salaries expense 40,000Oct. 26

Debit Credit

Cash

100,000100,000 40,00040,000

Debit Credit

Salaries Expense

2. Posting2. Posting2. Posting2. Posting

12,00012,0009,0009,000

6,0006,000

5,0005,000

40,00040,000

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

Illustration 3-17

Page 38: Ch03 _ IND _ accounting intermediate

Slide 3-38

10. October 31: Pioneer Advertising menerima $ 28.000 pada kas dan tagihan Perusahaan Copa $ 72.000 untuk jasa periklanan sebesar $ 100.000 diberikan pada bulan Okt

Accounts receivable 72,000Cash 28,000Oct. 31

Debit Credit

Cash

100,000100,000 72,00072,000

Debit Credit

Accounts Receivable

2. Posting2. Posting2. Posting2. Posting

12,00012,0009,0009,000

6,0006,000

5,0005,000

40,00040,000

Service revenue 100,000

100,000100,000

Debit Credit

Service Revenue

28,00028,000

80,00080,000

Illustration 3-18

Page 39: Ch03 _ IND _ accounting intermediate

Slide 3-39

Trial BalanceTrial Balance – Sebuah daftar dari setiap account dan keseimbangannya, digunakan untuk membuktikan kesetaraan saldo debit dan kredit.

3. Trial Balance3. Trial Balance3. Trial Balance3. Trial Balance

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

Illustration 3-19

Page 40: Ch03 _ IND _ accounting intermediate

Slide 3-40

4. Adjusting Entries4. Adjusting Entries4. Adjusting Entries4. Adjusting Entries

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Memungkinkan untuk:Memungkinkan untuk:

•Laporan posisi keuangan: aset yang tepat, kewajiban, Laporan posisi keuangan: aset yang tepat, kewajiban, dan ekuitas pada tanggal laporan.dan ekuitas pada tanggal laporan.

•Laporan laba rugi : pendapatan yang tepat dan Laporan laba rugi : pendapatan yang tepat dan pengeluaran untuk periode.pengeluaran untuk periode.

• Pendapatan dicatat pada periode di mana mereka Pendapatan dicatat pada periode di mana mereka diterima.diterima.

• Beban diakui pada periode terjadinya.Beban diakui pada periode terjadinya.

Page 41: Ch03 _ IND _ accounting intermediate

Slide 3-41

Types of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting Entries

1. Prepaid Expenses. Expenses paid in cash and recorded as assets before they are used or consumed.

Deferrals/Penangguhan

3. Accrued Revenues. Revenues earned but not yet received in cash or recorded.

4. Accrued Expenses. Expenses incurred but not yet paid in cash or recorded.

2. Unearned Revenues. Revenues received in cash and recorded as liabilities before they are earned.

Accruals/msh hrs dibayar

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Illustration 3-20

Page 42: Ch03 _ IND _ accounting intermediate

Slide 3-42

Penangguhan yang baik prepaid

expenses or

unearned revenues.

Adjusting Entries for DeferralsAdjusting Entries for DeferralsAdjusting Entries for DeferralsAdjusting Entries for Deferrals

Illustration 3-21

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 43: Ch03 _ IND _ accounting intermediate

Slide 3-43

Pembayaran tunai yang dicatat sebagai aset karena Pembayaran tunai yang dicatat sebagai aset karena layanan atau manfaat akan diterima di masa depan.layanan atau manfaat akan diterima di masa depan.

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

insuranceinsurance

suppliessupplies

advertisingadvertising

Cash PaymentCash Payment Expense RecordedExpense RecordedBEFORE

rentrent

purchasing buildings and purchasing buildings and equipmentequipment

Prepayments often occur in regard to:Prepayments often occur in regard to:

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 44: Ch03 _ IND _ accounting intermediate

Slide 3-44

Supplies.Supplies. Pioneer membeli persediaan iklan biaya $25.000 pada 5 Oktober. Buatlah jurnal untuk mencatat pembelian persediaan.

Cash 25,000

Advertising supplies 25,000Oct. 5

Debit Credit

Advertising Supplies

25,00025,000 25,00025,000

Debit Credit

Cash

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 45: Ch03 _ IND _ accounting intermediate

Slide 3-45

Supplies. Sejumlah persediaan pada penutupan bisnis pada tanggal 31 Oktober mengungkapkan bahwa $ 10.000 dari pasokan iklan masih di tangan.

Advertising supplies 15,000

Advertising supplies expense 15,000Oct. 31

Debit Credit

Advertising Supplies

25,00025,000 15,00015,000

Debit Credit

Advertising Supplies Expense

15,00015,000

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

10,00010,000

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 46: Ch03 _ IND _ accounting intermediate

Slide 3-46

Statement Presentation:

Biaya iklan

mengidentifikasi

bahwa bagian dari

biaya aset yang

akan memberikan

manfaat ekonomis

masa depan.

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

Illustration 3-35

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 47: Ch03 _ IND _ accounting intermediate

Slide 3-47

Statement Presentation:

Biaya iklan

mengidentifikasi

bahwa bagian dari

biaya aset yang

berakhir pada

bulan Oktober.

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

Illustration 3-34

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 48: Ch03 _ IND _ accounting intermediate

Slide 3-48

Insurance. Pada 4 Okt, dibayar $ 6.000 untuk polis asuransi satu tahun kebakaran, mulai 1 Oktober. Tampilkan jurnal untuk mencatat pembelian asuransi.

Cash 6,000

Prepaid insurance 6,000Oct. 4

Debit Credit

Prepaid Insurance

6,0006,000 6,0006,000

Debit Credit

Cash

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 49: Ch03 _ IND _ accounting intermediate

Slide 3-49

Insurance. Sebuah analisis kebijakan mengungkapkan bahwa $ 500 ($ 6.000 / 12) asuransi berakhir setiap bulan. Dengan demikian, Pioneer membuat jurnal penyesuaian berikut.

Prepaid insurance 500

Insurance expense 500Oct. 31

Debit Credit

Prepaid Insurance

6,0006,000 500500

Debit Credit

Insurance Expense

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

500500

5,5005,500

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 50: Ch03 _ IND _ accounting intermediate

Slide 3-50

Statement Presentation:

Asuransi Dibayar

di Muka

mengidentifikasi

bahwa bagian dari

biaya aset yang

akan memberikan

manfaat ekonomis

masa depan.

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

Illustration 3-35

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 51: Ch03 _ IND _ accounting intermediate

Slide 3-51

Statement Presentation:

Beban asuransi

mengidentifikasi

bahwa bagian dari

biaya aset yang

berakhir pada

bulan Oktober.

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

Illustration 3-34

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 52: Ch03 _ IND _ accounting intermediate

Slide 3-52

Depreciation. Pioneer Advertising memperkirakan penyusutan peralatan kantor untuk menjadi $ 400 per bulan. Oleh karena itu, Pioneer mengakui penyusutan untuk Oktober oleh jurnal penyesuaian berikut.

Accumulated depreciation 400

Depreciation expense 400Oct. 31

Debit Credit

Depreciation Expense

400400 400400

Debit Credit

Accumulated Depreciation

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 53: Ch03 _ IND _ accounting intermediate

Slide 3-53

Statement Presentation:

Akumulasi

Depresiasi-adalah

akun kontra aset.

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

Illustration 3-35

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 54: Ch03 _ IND _ accounting intermediate

Slide 3-54

Statement Presentation:

Beban penyusutan

mengidentifikasi

bahwa bagian dari

biaya aset yang

berakhir pada

bulan Oktober.

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”

Illustration 3-34

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 55: Ch03 _ IND _ accounting intermediate

Slide 3-55

Penerimaan kas yang dicatat sebagai hutang karena Penerimaan kas yang dicatat sebagai hutang karena pendapatan belum diperoleh.pendapatan belum diperoleh.

Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”

sewasewa

tiket pesawattiket pesawat

Sekolah/kuliahSekolah/kuliah

Cash ReceiptCash Receipt Revenue RecordedRevenue RecordedBEFORE

Langganan majalahLangganan majalah

simpanansimpanan

Pendapatan diterima dimuka sering terjadi dalam hal:Pendapatan diterima dimuka sering terjadi dalam hal:

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 56: Ch03 _ IND _ accounting intermediate

Slide 3-56

Unearned Revenue. Pioneer Advertising menerima $ 12.000 pada 2 Oktober dari KC untuk layanan iklan diharapkan akan selesai pada 31 Desember. Tampilkan ayat jurnal untuk mencatat penerimaan pada 2 Okt.

Unearned service revenue 12,000

Cash 12,000Oct. 2

Debit Credit

Cash

12,00012,000 12,00012,000

Debit Credit

Unearned Service Revenue

Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 57: Ch03 _ IND _ accounting intermediate

Slide 3-57

Debit Credit

Service Revenue

100,000100,000 12,00012,000

Debit Credit

Unearned Service Revenue

4,0004,000

8,0008,000

Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”

Unearned Revenues. Analisis mengungkapkan bahwa Pioneer memperoleh $ 4.000 dari layanan iklan pada bulan Oktober. Dengan demikian, Pioneer membuat jurnal penyesuaian berikut.

Service revenue 4,000

Unearned service revenue 4,000Oct. 31

4,0004,000

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 58: Ch03 _ IND _ accounting intermediate

Slide 3-58

Statement Presentation:

Pendapatan jasa

diterima dimuka

mengidentifikasi

bahwa bagian dari

kewajiban yang

belum diperoleh.

Illustration 3-35

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”

Page 59: Ch03 _ IND _ accounting intermediate

Slide 3-59

Statement Presentation:

Pendapatan jasa

merupakan yang

sebagian kewajiban

yang diperoleh pada

bulan Oktober.

Illustration 3-34

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”

Page 60: Ch03 _ IND _ accounting intermediate

Slide 3-60

Akrual yang baik accrued

revenues or

accrued

expenses.

Adjusting Entries for AccrualsAdjusting Entries for AccrualsAdjusting Entries for AccrualsAdjusting Entries for Accruals

Illustration 3-27

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 61: Ch03 _ IND _ accounting intermediate

Slide 3-61

Pendapatan yang diperoleh tetapi belum diterima secara Pendapatan yang diperoleh tetapi belum diterima secara tunai atau direkam/dicatattunai atau direkam/dicatat

Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”

sewasewa

bungabunga

jasa yang dilakukanjasa yang dilakukan

BEFORE

Pendapatan yang masih harus dibayar sering terjadi dlm hal:Pendapatan yang masih harus dibayar sering terjadi dlm hal:

Cash ReceiptCash ReceiptRevenue RecordedRevenue Recorded

Adjusting entry results in:Adjusting entry results in:

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 62: Ch03 _ IND _ accounting intermediate

Slide 3-62

Accrued Revenues Pada bulan Oktober Pioneer memperoleh $ 2.000 untuk jasa periklanan yang tidak tagihan kepada klien sebelum 31 Oktober. Dengan demikian, Pioneer membuat jurnal penyesuaian berikut.

Service revenue 2,000

Accounts receivable 2,000Oct. 31

Debit Credit

Accounts Receivable

72,00072,000

Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”

Debit Credit

Service Revenue

100,000100,000

4,0004,000

2,0002,000

106,000106,000

2,0002,000

74,00074,000

Page 63: Ch03 _ IND _ accounting intermediate

Slide 3-63 LO 5 LO 5

Illustration 3-34

Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”

Statement Presentation

Illustration 3-35

Page 64: Ch03 _ IND _ accounting intermediate

Slide 3-64

Biaya yang dikeluarkan tetapi belum dibayar secara Biaya yang dikeluarkan tetapi belum dibayar secara tunai atau direkam.tunai atau direkam.

Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”

sewasewa

bungabunga

BEFORE

Biaya masih harus dibayar sering terjadi dalam hal:Biaya masih harus dibayar sering terjadi dalam hal:

Cash PaymentCash PaymentExpense RecordedExpense Recorded

gajigaji

pajakpajak

Adjusting entry results in:Adjusting entry results in:

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 65: Ch03 _ IND _ accounting intermediate

Slide 3-65

Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”

Accrued Interest. Pioneer menandatangani, 12%, wesel bayar 3 bulan sebesar $ 50.000 pada tanggal 1 Oktober. Catatan tersebut membutuhkan bunga pada tingkat tahunan sebesar 12 persen. Tiga faktor menentukan jumlah akumulasi bunga:

1 2 3 Illustration 3-29

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 66: Ch03 _ IND _ accounting intermediate

Slide 3-66

Interest payable 500

Interest expense 500Oct. 31

Debit Credit

Interest Expense

500500 500500

Debit Credit

Interest Payable

Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”

Accrued Interest. Pioneer menandatangani wesel bayar 3 bulan, 12% sebesar $ 50.000 pada tanggal 1 Oktober. Siapkan jurnal penyesuaian pada tanggal 31 Oktober untuk mencatat akrual bunga.

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 67: Ch03 _ IND _ accounting intermediate

Slide 3-67 LO 5 LO 5

Illustration 3-34

Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”

Statement Presentation

Illustration 3-35

Page 68: Ch03 _ IND _ accounting intermediate

Slide 3-68

Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”

Accrued Salaries. Pada tanggal 31 Oktober gaji untuk hari ini merupakan beban yang masih harus dibayar dan kewajiban terkait dengan Pioneer. Para karyawan menerima gaji sebesar $10.000 untuk seminggu kerja lima hari, atau $ 2.000 per hari.

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 69: Ch03 _ IND _ accounting intermediate

Slide 3-69

Salaries payable 6,000

Salaries expense 6,000Oct. 31

Debit Credit

Salaries Expense

40,00040,000 6,0006,000

Debit Credit

Salaries Payable

Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”

Accrued Salaries. Karyawan menerima gaji sebesar $10.000 untuk seminggu kerja lima hari, atau $ 2.000 per hari. Siapkan jurnal penyesuaian pada tanggal 31 Oktober untuk merekam akrual untuk gaji.

6,0006,000

46,00046,000

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 70: Ch03 _ IND _ accounting intermediate

Slide 3-70 LO 5 LO 5

Illustration 3-34

Statement Presentation

Illustration 3-35

Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”

Page 71: Ch03 _ IND _ accounting intermediate

Slide 3-71

Salaries expense 34,000

Salaries payable 6,000Nov. 23

Debit Credit

Salaries Expense

34,00034,000 6,0006,000

Debit Credit

Salaries Payable

Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”

Accrued Salaries. Pada tanggal 23 November, Pioneer akan membayar gaji sebesar $ 40.000. Siapkan entri untuk mencatat pembayaran gaji pada 23 November.

Cash 40,000

6,0006,000

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 72: Ch03 _ IND _ accounting intermediate

Slide 3-72

Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”

Bad Debts. Asumsikan Pioneer cukup memperkirakan beban utang yang buruk untuk bulan sebesar $ 1.600. Jurnal penyesuaian untuk piutang tak tertagih sebagai berikut.

Illustration 3-32

LO 5 Explain the reasons for preparing adjusting entries.LO 5 Explain the reasons for preparing adjusting entries.

Page 73: Ch03 _ IND _ accounting intermediate

Slide 3-73

Menunjukkan

keseimbangan dari

semua account,

setelah

disesuaikan, pada

akhir periode

akuntansi.

5. Adjusted Trial Balance5. Adjusted Trial Balance5. Adjusted Trial Balance5. Adjusted Trial Balance

LO 5 LO 5

Illustration 3-33

Page 74: Ch03 _ IND _ accounting intermediate

Slide 3-74

6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements

LO 6 Prepare financial statement from the adjusted trial balance.LO 6 Prepare financial statement from the adjusted trial balance.

Laporan Keuangan disajikan langsung dari Neraca Saldo Disesuaikan.

Laporan Keuangan disajikan langsung dari Neraca Saldo Disesuaikan.

Statement of Financial

Position

Income Statement

Retained Earnings

Statement

Page 75: Ch03 _ IND _ accounting intermediate

Slide 3-75

6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements

LO 6LO 6

Illustration 3-34

Page 76: Ch03 _ IND _ accounting intermediate

Slide 3-76

6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements

LO LO 66

Illustration 3-35

Page 77: Ch03 _ IND _ accounting intermediate

Slide 3-77

7. Closing Entries7. Closing Entries7. Closing Entries7. Closing Entries

LO 7 Prepare closing entries.LO 7 Prepare closing entries.

Untuk mengurangi keseimbangan laporan laba rugi Untuk mengurangi keseimbangan laporan laba rugi (pendapatan dan beban) ke account nol.(pendapatan dan beban) ke account nol.

Untuk mentransfer laba rugi bersihUntuk mentransfer laba rugi bersih

Laporan posisi keuangan (aset, kewajiban, dan Laporan posisi keuangan (aset, kewajiban, dan ekuitas) rekening tidak ditutup.ekuitas) rekening tidak ditutup.

Dividen ditutup langsung ke akun Saldo Laba.Dividen ditutup langsung ke akun Saldo Laba.

Page 78: Ch03 _ IND _ accounting intermediate

Slide 3-78

7. Closing Entries7. Closing Entries7. Closing Entries7. Closing Entries

LO 7LO 7

Illustration 3-36

Page 79: Ch03 _ IND _ accounting intermediate

Slide 3-79

7. Closing 7. Closing EntriesEntries

7. Closing 7. Closing EntriesEntries Illustration 3-37

LO 7LO 7

Page 80: Ch03 _ IND _ accounting intermediate

Slide 3-80

8. Post-Closing Trial Balance8. Post-Closing Trial Balance8. Post-Closing Trial Balance8. Post-Closing Trial Balance

LO 7 Prepare closing entries.LO 7 Prepare closing entries.

Illustration 3-38

Page 81: Ch03 _ IND _ accounting intermediate

Slide 3-81

9. Reversing Entries9. Reversing Entries9. Reversing Entries9. Reversing Entries

LO 7 Prepare closing entries.LO 7 Prepare closing entries.

Setelah penyusunan laporan keuangan dan

menutup buku, perusahaan dapat

membalikkan beberapa jurnal penyesuaian

sebelum merekam transaksi reguler pada

periode berikutnya.

Page 82: Ch03 _ IND _ accounting intermediate

Slide 3-82

Accounting Cycle SummarizedAccounting Cycle SummarizedAccounting Cycle SummarizedAccounting Cycle Summarized

LO 7 Prepare closing entries.LO 7 Prepare closing entries.

1. Masukkan transaksi periode dalam jurnal yang sesuai.

2. Posting dari jurnal ke buku besar (atau buku besar).

3. Neraca saldo disesuaikan (neraca percobaan).

4. Siapkan jurnal penyesuaian jurnal dan posting ke buku besar

5. Neraca saldo setelah disesuaikan (neraca saldo disesuaikan).

6. Siapkan laporan keuangan dari neraca saldo kedua.

7. Siapkan jurnal penutup dan posting ke buku besar

8. Neraca saldo setelah penutupan (post-closing neraca percobaan).

9. Siapkan ayat jurnal pembalik (opsional) dan posting ke buku

besar

Page 83: Ch03 _ IND _ accounting intermediate

Slide 3-83

Financial Statements for a Merchandising CompanyFinancial Statements for a Merchandising CompanyFinancial Statements for a Merchandising CompanyFinancial Statements for a Merchandising Company

LO 7LO 7

Illustration 3-39

Page 84: Ch03 _ IND _ accounting intermediate

Slide 3-84

Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company

Illustration 3-40

LO 7 Prepare closing entries.LO 7 Prepare closing entries.

Page 85: Ch03 _ IND _ accounting intermediate

Slide 3-85

Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company

LO 7LO 7

Illustration 3-41

Page 86: Ch03 _ IND _ accounting intermediate

Slide 3-86

Pengendalian intern adalah suatu sistem pengawasan dan keseimbangan yang dirancang untuk mencegah dan mendeteksi kecurangan dan kesalahan. Kedua tindakan ini diperlukan dalam SOX.

Perusahaan menemukan bahwa review pengendalian internal merupakan proses yang mahal. Satu studi memperkirakan biaya untuk perusahaan-perusahaan di AS lebih dari $ 35 miliar, dengan biaya audit dua kali lipat pada tahun pertama.

Standar kontrol internal yang ditingkatkan hanya berlaku untuk perusahaan publik yang besar yang terdaftar di bursa AS. Ada perdebatan terus mengenai apakah emiten asing harus mematuhi.

Page 87: Ch03 _ IND _ accounting intermediate

Slide 3-87

Sebagian besar perusahaan menggunakan accrual-basis accounting :

mengakui pendapatan ketika dihasilkan dan

beban pada saat terjadinya,

tanpa memperhatikan waktu penerimaan atau pembayaran tunai.

Cash-basis accounting :

Mengakui pendapatan hanya ketika mereka menerima uang tunai, dan

Biaya hanya ketika mereka membayarkan uang tunai.

Laporan berbasis kas tidak sesuai dengan IFRS.

LO 8 Differentiate the cash basis of accounting LO 8 Differentiate the cash basis of accounting from the accrual basis of accounting.from the accrual basis of accounting.

Page 88: Ch03 _ IND _ accounting intermediate

Slide 3-88

Copyright © 2011 John Wiley & Sons, Inc. All rights

reserved. Reproduction or translation of this work beyond

that permitted in Section 117 of the 1976 United States

Copyright Act without the express written permission of

the copyright owner is unlawful. Request for further

information should be addressed to the Permissions

Department, John Wiley & Sons, Inc. The purchaser may

make back-up copies for his/her own use only and not for

distribution or resale. The Publisher assumes no

responsibility for errors, omissions, or damages, caused by

the use of these programs or from the use of the

information contained herein.

CopyrightCopyrightCopyrightCopyright