ch 2 analyzing transactions ind ver

Prepared by: C. Douglas Cloud Professor Emeritus of AccountingPepperdine University

© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

Student VersionStudent Version

1

Analyzing Transactions

Chapter 2Chapter 2

These slides should be viewed using the presentation mode (click the icon to start presentation).

These slides should be viewed using the presentation mode (click the icon to start presentation).

© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

2

Learning Objective 1

Describe the characteristics of an account and a chart of accounts.

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3

Menggunakan Akun untuk Mencatat Transaksi

LO 1

Sistem akuntansi dirancang untuk menunjukkan kenaikan dan penurunan setiap elemen persamaan akuntansi di catatan tersendiri. Catatan ini disebut akun (account).

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4

The T account has a title.Title

The T Account

LO 1

The left side of the account is called the debit

side.

Debit CreditThe right side of

the account is called the credit

side.

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5

LO 1

Chart of Accounts

Suatu kelompok akun untuk sebuah entitas bisnis disebut buku besar (ledger).

Daftar akun yg terdapat dalam buku besar disebut bagan akun (chart of accounts).

Assets adalah sumber daya yang dimiliki oleh entitas bisnis.

Liabilities adalah utang kepada pihak luar (creditors).

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Chart of Accounts

Owner’s equity adalah hak pemilik thd asset perusahaan setelah seluruh hutang dibayarkan. Drawing (Prive) menunjukkan jumlah penarikan yang dilakukan pemilik untuk kepentingan pribadi.

LO 1

Revenues adalah kenaikan dalam ekuitas pemilik sebagai hasil dari menjual barang atau jasa ke pelanggan. Hasil dari penggunaan asset atau jasa dalam proses menghasilkan pendapatan disebut beban (expenses).

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7

Learning Objective 2

1. Describe the characteristics of an account and a chart of accounts.

2. Describe and illustrate journalizing transactions using the double-entry accounting system.

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8

Double-Entry Accounting System

LO 2

Setiap perusahaan menggunakan system ayat jurnal berpasangan (double-entry accounting system). Sistem ini berdasarkan persamaan akuntansi dan memerlukan: Setiap transaksi bisnis dicatat

setidaknya ke dalam dua akun. Total debit yang dicatat untuk setiap

transaksi sama dengan total kredit yang dicatat.

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Saldo Normal Akun

Jumlah kenaikan yang dicatat dalam suatu akun biasanya sama atau lebih besar daripada jumlah penurunanyang dicatat dalam akun tsb. Dengan demikian, saldo normal suatu akun bisa di debit atau kredit bergantung apakah kenaikan akun tsb dicatat sebagai debit atau kredit.

LO 2

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10

Rules of Debit and Credit – Normal Balances of Accounts

LO 2

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11

Transaction A

LO 2

Step 2Step 3

Step 1 Step 4 Step 5

Step 3

Assets = Liabilities + Owner’s Equity (investment)

Accounting Equation Impact

increase increase

November 1, Chris Clark menyetorkan $25,000 pada bank atas nama NetSolutions.

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12

Langkah-langkah dalam penjurnalan:

Journalizing

Step 1. Tanggal transaksi dimasukkan dalam kolom Tanggal.

Step 2. Nama akun yg didebit ditulis pd batas kiri di bawah kolom deskripsi, dan jumlah yg didebit dimasukkan ke kolom Debit

(continued)

LO 2

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13

Journalizing

Step 3. Nama akun yg dikredit ditulis di bawahnya, agak menjorok ke kanan, jumlah yg dikredit dimasukkan ke kolom Kredit.

Step 4. Penjelasan singkat dapat dimasukkan di bawah akun yang dikredit.

LO 2

(continued)

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14

Journalizing

Step 5. Kolom Post. Ref. (Posting Reference) dibiarkan kosong ketika jurnal dicatat pertama kali. Kolom ini digunakan kemudian ketika jumlah ayat jurnal dipindah ke buku besar.

LO 2

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15

Journalizing

LO 2

Proses pencatatan transaksi ke dalam jurnal disebut menjurnal (journalizing).

Bentuk pencatatan transaksi disebut ayat jurnal (journal entry)

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16

LO 2

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity

Transaction B

increase

decrease

November 5, NetSolutions membeli tanah $20,000 secara tunai.

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17

LO 2

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity

Transaction C

increase increase

November 10, NetSolutions membeli supplies secara kredit sebesar $1,350.

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18

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Revenue)

LO 2

Transaction D

increase increase

November 18, NetSolutions menerima honor sebesar $7,500 dari pelanggan atas jasa yg diberikan.

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19

November 30, NetSolutions membayar beberapa beban: wages, $2,125; rent, $800; utilities, $450; dan miscellaneous, $275.

LO 2

Transaction E

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20

LO 2

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)

Transaction E

decrease

All four expense accounts increase

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21

LO 2

Transaction F

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity

decreasedecrease

November 30, NetSolutions membayar kepada kreditur, $950.

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22

LO 2

Transaction G

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)

decrease increase

NetSolutions mencatat jumlah Supplies yg masih tersisia pada November 30 yaitu sebesar $550.

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23

LO 2

Transaction H

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Drawing)

decrease

increase

November 30, Chris Clark menarik tunai $2,000 untuk keperluan pribadi.

© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

24

Learning Objective 3

1. Describe the characteristics of an account and a chart of accounts.

2. Describe and illustrate journalizing transactions using the double-entry accounting system.

3. Describe and illustrate the journalizing and posting of transactions to accounts.

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25

LO 3

Posting Journal Entries to Accounts

December 1, NetSolutions membayar premi sebesar $2,400 untuk polis asuransi komprehensif yang melindungi thd liabilitas, pencurian, dan kebakaran. Masa perlindungan polis asuransi adalah satu tahun.

Process memindahkan debit dan kredit dari ayat jurnal ke dalam akun disebut pemindahbukuan (posting).

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26

LO 3

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity

Posting Journal Entries to Accounts

increase

decrease

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27

Recording and Posting of a Debit and a Credit

LO 3

These steps for posting the credit to Cash are shown.

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28

December Transactions

December 1, NetSolutions membayar sewa tempat untuk bulan Desember sebesar $800. Perusahaan yg menyewakan kepada NetSolutions sekarang meminta pembayaran sewa dilakukan pada tgl 1 setiap bulannya, dan bukan di akhir bulan.

LO 3

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29

December Transactions

LO 3

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)

decrease increase

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30

LO 3

December Transactions

December 1, NetSolutions menerima tawaran dari sebuah toko untuk menyewakan tanah yg dibeli pd tgl 5 November. Toko yg terletak di sebelah tanah NetSolutions berencana utk menggunakan tanah itu sbg area parkir karyawan dan pelanggannya. NetSolutions setuju untuk menyewakan tanahnya selama tiga bulan dengan pembayaran sewa dimuka dan menerima $360 untuk masa sewa 3 bulan sejak 1 Desember.

Kewajiban yg timbul karena menerima pembayaran kas sebelum menyediakan jasa disebut pendapatan yg belum dihasilkan atau pendapatan diterima di muka unearned revenue.

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31

December Transactions

LO 3

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity

increaseincrease

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32

LO 3

December Transactions

LO 3

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity

increase increase

December 4, NetSolutions membeli peralatan kantor berupa kursi dan meja secara kredit dari IKEA Store sebesar $1,800.

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33

LO 3

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)

decrease increase

December Transactions

December 6, NetSolutions membayar $180 untuk pemasangan iklan baris di harian Republika.

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34

LO 3

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity

decrease decrease

December Transactions

December 11, NetSolutions membayar kepada kreditor sebesar $400.

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35

LO 3

December Transactions

December 13, NetSolutions membayar resepsionis dan asisten paruh waktu sebesar $950 untuk upah selama dua pekan.

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36

LO 3

December Transactions

Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)

decreaseincrease

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37

December Transactions

LO 3

Accounting Equation Impact

Assets = Liabilities + Owner’s Equity (Revenue)

increase increase

December 16, NetSolutions menerima uang dari pendapatan jasa sebesar $3,100 untuk setengah bulan pertama di bulan Desember.

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38

LO 3

December Transactions

Accounting Equation Impact

Assets = Liabilities + Owner’s Equity (Revenue)

increase increase

December 16, Pendapatan diterima yg dicatat pd piutang untuk setengah bulan pertama Desember adalah $1,750.

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39

December Transactions

Accounting Equation Impact

Assets = Liabilities + Owner’s Equity

LO 3

decreasedecrease

December 20, NetSolutions membayar $900 kepada IKEA Store dari utang sebesar $1,800 atas transaksi pd tgl 4 December.

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40

December Transactions

LO 3

Accounting Equation Impact

Assets = Liabilities + Owner’s Equity

increase

decrease

December 21, NetSolutions menerima $650 dari pelanggan untuk pelunasan hutangnya.

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41

LO 3

December Transactions

Accounting Equation Impact

Assets = Liabilities + Owner’s Equity

increase

decrease

December 23, NetSolutions membayar $1,450 untuk membeli supplies.

© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

42

LO 3

December Transactions

Accounting Equation Impact

Assets = Liabilities + Owner’s Equity (Expense)

increasedecrease

December 27, NetSolutions membayar resepsionis dan asistem paruh waktu sebesar $1,200 untuk upah selama 2 pekan.

© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

43

LO 3

December Transactions

Accounting Equation Impact

Assets = Liabilities + Owner’s Equity (Expense)

increasedecrease

December 31, NetSolutions membayar tagihan telepon bulanan sebesar $310.

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44

LO 3

December Transactions

Accounting Equation Impact

Assets = Liabilities + Owner’s Equity (Expense)

increasedecrease

December 31, NetSolutions membayar tagihan listrik bulanan sebesar $225.

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45

LO 3LO 3

December Transactions

Accounting Equation Impact

Assets = Liabilities + Owner’s Equity (Revenue)

increase increase

December 31, NetSolutions menerima $2,870 untuk pendapatan selama setengah bulan kedua.

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46

December Transactions

LO 3

Accounting Equation Impact

Assets = Liabilities + Owner’s Equity (Revenue)

increase increase

December 31, pendapatan diterima yang dicatat pd piutang untuk setengah bulan kedua di Desember adalah sebesar $1,120.

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47

LO 3

December Transactions

Accounting Equation Impact

Assets = Liabilities + Owner’s Equity (Drawing)

increasedecrease

December 31, Chris Clark menarik uang tunai $2,000 untuk keperluan pribadi.

© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

48

Learning Objective 4

1. Describe the characteristics of an account and a chart of accounts.

2. Describe and illustrate journalizing transactions using the double-entry accounting system.

3. Describe and illustrate the journalizing and posting of transactions to accounts.

4. Prepare an unadjusted trial balance and explain how it can be used to discover errors.

© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

49

Trial Balance and Trial Balance Errors

Kesetaraan debet dan kredit dalam buku besar harus dibuktikan pada setiap akhir periode akuntansi dengan menyiapkan neraca saldo (trial balance).

LO 4

Suatu transposisi terjadi ketika urutan angka berubah karena kesalahan, seperti menulis $ 542 sebagai $ 452 atau $ 524.

Dalam slide, seluruh angka dipindahkan satu atau lebih spasi ke kanan atau kiri karena kesalahan, seperti menulis $ 542,00 sebagai $54,20 atau $ 97,50 sebagai $ 975,00.

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50

Errors Not Affecting the Trial Balance

Jika suatu kesalahan yg terjadi sudah dijurnal dan diposting ke buku besar, maka jurnal koreksi (correcting journal entry) harus dibuat.

LO 4

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51

Sbg ilustrasi, pd tgl 5 Mei pembelian office equipment secara kredit sebesar $12,500 salah dijurnal dan diposting sebagai debit pada Supplies dan Account Payable sebesar $12,500.

Jurnal koreksi yg harus dibuat adalah:

Errors Not Affecting the Trial Balance

LO 4

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52

Learning Objective 5

1. Describe the characteristics of an account and a chart of accounts.

2. Describe and illustrate journalizing transactions using the double-entry accounting system.

3. Describe and illustrate the journalizing and posting of transactions to accounts.

4. Prepare an unadjusted trial balance and explain how it can be used to discover errors.

5. Describe and illustrate the use of horizontal analysis in evaluating a company’s performance and financial condition.

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53

Horizontal Analysis

Pada horizontal analysis, jumlah setiap pos laporan keuangan priode berjalan dibandingkan dengan pos yg sama dari laporan keuangan periode sebelumnya.

LO 5

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54

Horizontal Analysis

In horizontal analysis, the amount of each item on a current financial statement is compared with the same item on an earlier statement.

Ketika dua laporan dibandingkan, laporan periode awal digunakan sebagai basis untuk menghitung jumlah dan persentase perubahan.

LO 5

Prepared by: C. Douglas Cloud Professor Emeritus of AccountingPepperdine University

© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

Student VersionStudent Version

55

Analyzing Transactions

The EndThe End