sesi 9 akuntansi
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Chapter FifteenChapter FifteenAccounting and FinancialStatements
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill/Irwin
Pengertian AkuntansiProses mengidentifikasikan, mengukur, dan melaporkan informasi ekonomi, untuk memungkinkan adanya penilaian dan keputusan yang jelas dan tegas bagi mereka yang menggunakan informasi tersebut.
Definisi ini mengandung dua pengertian:
1. Kegiatan akuntansi
Bahwa akuntansi merupakan proses yang terdiri dari identifikasi, pengukuran dan pelaporan informasi ekonomi
2. Kegunaan akuntansi
Bahwa infomasi ekonomi yang dihasilkan oleh akuntasi diharapkan berguna dalam penilaian dan pengambilan keputusn mengenai kesatuan usaha yang bersangkutan
PROSES AKUNTANSI
Pemrosesan dan pelaporan
Pengidentifikasian
dan pengukuran data Pengkomunikasian
Informasi
Transaksi
Pencatatan
Penggo longan
Pengikhtisaran
Laporan Akuntansi
Menganalisis & menginterpretasikan
Pemakai Laporan Keuangan
PERANAN AKUNTANSI DALAM PERUSAHAAN
Akuntansi adalah sebagai sistem informasi yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan.
Pihak-pihak yang Berkepentingan
Pihak-pihak yang berkepentingan terhadap perusahaan adalah perorangan atau entitas
yang mempunyai kepentingan
dalam menentukan kinerja perusahaan.
Profesi Akuntansi
Akuntan yang bekerja pada perusahaan bisnis atau organisasi nirlaba disebut sebagai
akuntan swasta.
Akuntan yang bekerja pada perusahaan bisnis atau organisasi nirlaba disebut sebagai
akuntan swasta.
Akuntan dan stafnya yang memberikan jasa akuntansi berdasarkan honor disebut sebagai
akuntan publik.
Akuntan dan stafnya yang memberikan jasa akuntansi berdasarkan honor disebut sebagai
akuntan publik.
15-7
Uses of Accounting Information
Internal uses:Managerial accounting
Cash flow
Budget
External uses:Reporting financial performance to outsiders
Filing income taxes
Obtaining credit
Reporting to stockholders
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
15-8
External Accounting Information
Stockholders and Potential Investors
Evaluate soundnessof investments
Government AgenciesConfirm tax liabilities
Confirm payroll
Deductions
Approve new issues of stocks and bonds
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
15-9
The Accounting Process
The accounting equation
Double-entry bookkeeping
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
Persamaan Akuntansi
Aset = Kewajiban + Ekuitas Pemilik
Sumber yang Sumber yang dimiliki oleh dimiliki oleh perusahaanperusahaan
Sumber yang Sumber yang dimiliki oleh dimiliki oleh perusahaanperusahaan
Hak kreditor yang Hak kreditor yang mencerminkan mencerminkan
utang perusahaanutang perusahaan
Hak kreditor yang Hak kreditor yang mencerminkan mencerminkan
utang perusahaanutang perusahaan
Hak pemilik Hak pemilik perusahaanperusahaan
Hak pemilik Hak pemilik perusahaanperusahaan
15-11
The Accounting Equation
The relationship between assets, liabilities, and owners’ equity
Assets
Things of value that a firm owns
Assets
Things of value that a firm owns
Liabilities
A firm’s debts and obligations
Liabilities
A firm’s debts and obligations
Owners’ Equity
The difference between a firm’s assets and itsliabilities
Owners’ Equity
The difference between a firm’s assets and itsliabilities
= +
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
15-12
Double-Entry Bookkeeping
A system of recording and classifying business transactions in separate accounts in order to maintain the balance of the accounting equation
Assets = Liabilities + Owners’ EquityAssets = Liabilities + Owners’ Equity
$325 = $325$325 = $325
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
a. Chris Clark membuka rekening bank a. Chris Clark membuka rekening bank atas nama NetSolutions dan atas nama NetSolutions dan menyetorkan dana sebesar $25.000 ke menyetorkan dana sebesar $25.000 ke rekening tersebut.rekening tersebut.
a. Chris Clark membuka rekening bank a. Chris Clark membuka rekening bank atas nama NetSolutions dan atas nama NetSolutions dan menyetorkan dana sebesar $25.000 ke menyetorkan dana sebesar $25.000 ke rekening tersebut.rekening tersebut.
Modal Chris Clark 25.000 Investasi oleh
Chris Clark
Kas25.000 a.
Aset Ekuitas Pemilik=
=a
b. NetSolutions membeli tanah senilai b. NetSolutions membeli tanah senilai $20.000.$20.000.
b. NetSolutions membeli tanah senilai b. NetSolutions membeli tanah senilai $20.000.$20.000.
Modal Chris Clark25.000
Kas + Tanah 25.000 Sal..
Aset Ekuitas Pemilik=
=b. –20.000 +20.000Sal.. 5.000 20.000 25.000
15-15
The Accounting Cycle
1. Examining source documents
2. Recording transactions
3. Posting transactions
4. Preparing financial statements
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
15-16
Equivalent Terms in Accounting
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
Laporan KeuanganLaporan laba rugi—Rangkuman dari pendapatan
dan beban selama periode waktu tertentu.
Laporan ekuitas pemilik—Rangkuman dari perubahan ekuitas pemilik selama periode waktu tertentu.
Neraca—Daftar dari aset, kewajiban, dan ekuitas pemilik pada tanggal tertentu.
Laporan arus kas—Rangkuman dari penerimaan dan pengeluaran kas selama periode waktu tertentu.
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The Income Statement
A financial report that shows an organization’s profitability over a period of time:
Month
Quarter
Year
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15-19
Key Income Statement Terms
RevenueCost of goods sold (HPP)
Gross income = Revenue – COGS
ExpensesSelling, general & administrative
R&D, engineering
Interest
Depreciation
Net income = Revenue – Expenses
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
15-20
The Balance Sheet (Neraca)
A “snapshot” of an organization’s financial position at a given moment
Presents an accumulation of all the company’s transactions since it began
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15-21
Key Balance Sheet Terms
AssetsCurrent assets
Accounts receivable
LiabilitiesAccounts payable
Accrued expenses
Owner’s equity
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15-22
The Statement of Cash Flow
Explains how the company’s cash changed from the beginning of the accounting period to the end
Three categories:1. Cash from (used for) operating activities
2. Cash from (used for) investing activities
3. Cash from (used for) financing activities
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
15-23
Analyzing Financial Statements with Ratio Analysis
Profitability ratios
Asset utilization ratios
Liquidity ratios
Debt utilization ratios
Per share data
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15-24
Profitability Ratios
Profit margin = Net income
Sales
Return on assets = Net income
Assets
Return on equity = Net income
Equity
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15-25
Asset Utilization Ratios
Receivables turnover = Sales
Receivables
Inventory turnover = Sales
Inventory
Total asset turnover = Sales
Total assets
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15-26
Liquidity Ratios
Current ratio = Current assets
Current liabilities
Quick ratio = Current assets - inventory
Current liabilities
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15-27
Debt Utilization Ratios
Debt to total assets = Total debt
Total assets
Times interest earned = Income before interest & taxes
Interest expense
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15-28
Per Share Data
Earnings per share = Net income
Number of shares outstanding
Dividends per share = Total dividends paid
Number of shares outstanding
Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved