Sistem Informasi Akuntansi 1

SISTEM INFORMASI AKUNTANSI

SISTEM INFORMASI AKUNTANSI

Sistem Informasi Akuntansi 2

1. Sistem Informasi Akuntansi

2. Siklus Akuntansi

3. Laporan Keuangan

4. Rekonsiliasi Basis Akrual dan Kas

TopikTopik

Sistem Informasi Akuntansi 3

1. Definisi

2. Persamaan Akuntansi

3. Double entry sistem – Sistem Debit / Kredit

4. Laporan keuangan dan struktur kepemilikan

5. Pengaruh jenis industri terhadap SIA

Siklus AkuntansiSiklus Akuntansi

Sistem Informasi Akuntansi 4

Mengumpulkan dan memproses data transaksi

Desiminasi informasi kepada pihak yang membutuhkan.

Sistem Informasi AkuntansiSistem Informasi Akuntansi

Informasi yang dihasilkan dapat berbeda tergantung kebutuhan informasi oleh penggunaha.

Proses dipengaruhi penggunaan teknologi

Ref: Kieso Weygant ed 13

Sistem Informasi Akuntansi 5

Account Name

Debit / Dr. Credit / Cr.

Debits and CreditsDebits and Credits

If Debit entries are greater than Credit entries, the account will have a debit balance.

$10,000 Transaction #2$3,000

$15,000

8,000Transaction #3

Balance

Transaction #1

Sistem Informasi Akuntansi 6

The Accounting EquationThe Accounting Equation

Relationship among the assets, liabilities and stockholders’ equity of a business:

The equation must be in balance after every transaction. For every Debit there must be a Credit.

Illustration 3-3

Ref: Kieso Weygant ed 13

Sistem Informasi Akuntansi 7

Ownership structure dictates the types of accounts that are part of the equity section.

Proprietorship or

Partnership

Proprietorship or

PartnershipCorporationCorporation

Capital Account Drawing

Account

Common Stock Additional Paid-

in Capital Dividends

Declared Retained

Earnings

Financial Statements and Ownership StructureFinancial Statements and Ownership Structure

Sistem Informasi Akuntansi 8

Financial Statements and Ownership StructureFinancial Statements and Ownership Structure

Stockholders’ EquityStockholders’ Equity

Balance Sheet

Statement of Retained Earnings

Net income or Net loss (Revenues less expenses)

Income Statement

Net income or Net loss (Revenues less expenses)

Income StatementDividendsDividends

Retained Earnings (Net income retained in

business)

Retained Earnings (Net income retained in

business)

Common Stock (Investment by stockholders)

Common Stock (Investment by stockholders)

Illustration 3-4

Ref: Kieso Weygant ed 13

Sistem Informasi Akuntansi 9

Laporan Keuangan - IndustriLaporan Keuangan - Industri

Semua industri membutukan sistem informasi akuntansi

Sistem akuntansi dan konsep dasar sama.

Perbedaan pada: Penyajian laporan keuangan, misal

untuk Bank, Asuransi Nama akun khusus Komposisi aset, liabilitas, struktur biaya Pentingnya penggunaan teknologi

informasi

Sistem Informasi Akuntansi 10

Siklus AkuntansiSiklus Akuntansi

1. Analisis transaksi2. Jurnal transaksi tersebut3. Posting transaksi ke akun di buku

besar4. Siapkan neraca saldo (tidak

disesuaikan)5. Siapkan ayat jurnal penyesuian yang

perlu6. Siapkan neraca saldo yang

disesuaikan7. Siapkan laporan keuangan8. Siapkan ayat jurnal penutup untuk

tahun tersebut9. Siapkan neraca saldo setelah

penutup

Sistem Informasi Akuntansi 11

The Accounting CycleThe Accounting Cycle

TransactionsTransactions

1. Journalization1. Journalization

6. Financial Statements6. Financial Statements

7. Closing entries7. Closing entries

8. Post-closing trail balance

8. Post-closing trail balance

9. Reversing entries9. Reversing entries

3. Trial balance3. Trial balance

2. Posting2. Posting

5. Adjusted trial balance5. Adjusted trial balance

4. Adjustments4. AdjustmentsWork SheetWork Sheet

Illustration 3-6

Ref: Kieso Weygant ed 13

Sistem Informasi Akuntansi 12

Types of Adjusting EntriesTypes of Adjusting Entries

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

Prepayments

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.

AccrualsIllustration 3-

20

Ref: Kieso Weygant ed 13

Sistem Informasi Akuntansi 13

Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company

Illustration 3-39

Ref: Kieso Weygant ed 13

Sistem Informasi Akuntansi 14

Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company

Illustration 3-40

Ref: Kieso Weygant ed 13

Sistem Informasi Akuntansi 15

Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company

Illustration 3-41

Ref: Kieso Weygant ed 13

Sistem Informasi Akuntansi 16

Internal kontrol adalah sistem cek and balance yang didesain untuk mecegah dan mendeteksi fraud dan error.

Kedua hal di atas diharuskan oleh SOX (Sarbane Oxley Act)

Biaya untuk merevies internal control review sangat tinggi.

Standar internal kontrol hanya diterapkan pada perusahaan besar dan listed di SEC. Apakah perusahaan yang listed di US dari negara lain harus taat pada SOX.

Ref: Kieso Weygant ed 13

Sistem Informasi Akuntansi 17

Main ReferencesMain References

Intermediate AccountingKieso, Weygandt, Walfield, 13th edition, John Wiley

Standar Akuntansi KeuanganDewan Standar Akuntansi Keuangan, IAI, Penerbit Salemba 4