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Sistem Informasi Akuntansi 1 SISTEM INFORMASI AKUNTANSI

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SISTEM INFORMASI AKUNTANSI. Topik. Sistem Informasi Akuntansi Siklus Akuntansi Laporan Keuangan Rekonsiliasi Basis Akrual dan Kas. Siklus Akuntansi. Definisi Persamaan Akuntansi Double entry sistem – Sistem Debit / Kredit Laporan keuangan dan struktur kepemilikan - PowerPoint PPT Presentation

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Financial Accounting and Accounting Standards

Account NameDebit / Dr. Credit / Cr. Debits and CreditsIf Debit entries are greater than Credit entries, the account will have a debit balance.$10,000Transaction #2$3,000$15,0008,000Transaction #3BalanceTransaction #1Sistem Informasi Akuntansi #

The Accounting EquationRelationship 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 3-3Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi #Ownership structure dictates the types of accounts that are part of the equity section.Proprietorship or PartnershipCorporationCapital AccountDrawing Account

Common StockAdditional Paid-in CapitalDividends DeclaredRetained EarningsFinancial Statements and Ownership StructureSistem Informasi Akuntansi #Financial Statements and Ownership StructureStockholders EquityBalance SheetStatement of Retained EarningsNet income or Net loss (Revenues less expenses)Income StatementDividendsRetained Earnings (Net income retained in business)Common Stock (Investment by stockholders)Illustration 3-4Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi #Laporan Keuangan - IndustriSemua industri membutukan sistem informasi akuntansiSistem akuntansi dan konsep dasar sama.Perbedaan pada:Penyajian laporan keuangan, misal untuk Bank, AsuransiNama akun khususKomposisi aset, liabilitas, struktur biayaPentingnya penggunaan teknologi informasiSistem Informasi Akuntansi #Siklus Akuntansi1. 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 #The Accounting CycleTransactions1. Journalization6. Financial Statements7. Closing entries8. Post-closing trail balance9. Reversing entries3. Trial balance2. Posting5. Adjusted trial balance4. AdjustmentsWork SheetIllustration 3-6Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi #Types of Adjusting Entries1.Prepaid Expenses. Expenses paid in cash and recorded as assets before they are used or consumed.Prepayments3. 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 3-20Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi #Financial Statements of a Merchandising Company

Illustration 3-39Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi #Financial Statements of a Merchandising CompanyIllustration 3-40

Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi #Financial Statements of a Merchandising Company

Illustration 3-41Ref: Kieso Weygant ed 13 Sistem Informasi Akuntansi #

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 #Main ReferencesIntermediate AccountingKieso, Weygandt, Walfield, 13th edition, John Wiley

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

Sistem Informasi Akuntansi #