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A0354 Akuntansi
J0254 Akuntansi Dasar
Pengajar: J. Okky Gunawan
Chapter Chapter 11Introduction to Accounting Introduction to Accounting
and Businessand BusinessAccounting, 21st Edition
Warren Reeve Fess
PowerPoint Presentation by Douglas CloudProfessor Emeritus of AccountingPepperdine University
© Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved.
Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc.
Apa yang akan terjadi jika
owner’s equity negatif?
Accounting reports, called financial statements, provide summarized
information to the owner.
Accounting reports, called financial statements, provide summarized
information to the owner.
LAPORAN KEUANGANSekarang marilah kita mempersiapkan laporan keuangan yang merefleksikan seluruh transaksi yang telah kita catat.
(Page 20)
1. Rugi/Laba (Income Statement)
2. Laporan Perubahan Modal (Statement of Owner’s Equity)
3. Neraca (Balance Sheet)
4. Laporan Arus Kas (Statement of Cash Flows)
Financial StatementsFinancial StatementsFinancial StatementsFinancial Statements• Income statement—A summary of the revenues and
expenses for a specific period of time.
• Statement of owner’s equity—A summary of the changes in the owner’s equity that have occurred during a specific period of time.
• Balance sheet—A list of the assets, liabilities, and owner’s equity as of a specific date.
• Statement of cash flows—A summary of the cash receipts and disbursements for a specific period of time.
Fees earned $7 500 00
Operating expenses:
Rent expense
$2 125 00Wages expense
800 00
Supplies expense
450 00Utilities expense
275 00Miscellaneous expense
Total operating expenses 1 135 00
NetSolutionsIncome Statement
For the Month Ended November 30, 2005
800 00
Net income $3 050 00To the statement To the statement of owner’s equityof owner’s equityTo the statement To the statement of owner’s equityof owner’s equity
Chris Clark, capital, November 1, 2005 $ 0
NetSolutionsStatement of Owner’s Equity
For the Month Ended November 30, 2005
Investment on November 1 $25 000 00Net income for November 3 050 00
$28 050 00Less withdrawals 2 000 00Increase in owner’s equity 26 050 00Chris Clark, capital, November 30, 2005 $26 050 00
From the income From the income statementstatement
From the income From the income statementstatement
To the To the balance balance sheetsheet
To the To the balance balance sheetsheet
Assets Liabilities
NetSolutionsBalance Sheet
November 30, 2005
Cash $ 5 900 00 Accounts Payable $ 400 00
Supplies 550 00 Owner’s Equity
Land 20 000 00 Chris Clark, cap. 26 050 00
Total liabilities and
Total assets $26 450 00 owner’s equity $26 450 00
From the From the statement of statement of
owner’s equityowner’s equity
From the From the statement of statement of
owner’s equityowner’s equity
This balance sheet presented using the account form
Classified Balance Sheet – Account Format
BinusNetNeraca
31 Desember 20XYAKTIVA KEWAJIBAN
Aktiva Lancar: Hutang Lancar: Kas $ 4,525 Hutang Dagang $ 9,800 Piutang Dagang 2,040 Hutang Gaji & Upah 3,765
Total aktiva Lancar $ 6,565 Total Kewajiban $13,565Aktiva Tetap: Tanah $ 9,755 Peralatan 6,500 EKUITAS Total aktiva tetap 16,255 Modal- Tn Binus 9,255
Total Kewajiban danTotal Aktiva $22,820 ekuitas $22,820
============= =============
When the balance sheet displays the liabilities and owner’s equity below the assets, the report form
is being used.
When the balance sheet displays the liabilities and owner’s equity below the assets, the report form
is being used.
Report Format
AktivaKewajiban
Ekuitas
Account Format (Pg 20)
Harta = Kewajiban + Ekuitas
Format-format Neraca
Cash flows from operating activities:Cash received from customers $ 7 500 00Deduct cash payments for expenses and payments to creditors 4 600 00Net cash flow from operating activities 2 900 00
Cash flows from investing activities:Cash payment for acquisition of land (20 000 00
Cash flows from financing activities:
Cash received as owner’s investment $25 000 00
Deduct cash withdrawal by owner 2 000 00Net cash flow from financing activities 23 000 00
Net cash flow and Nov. 30, 2005 cash bal. $ 5 900 00
NetSolutionsStatement of Cash Flows
For the Month Ended November 30, 2005
Should match Should match CashCash on the balance sheet on the balance sheetShould match Should match CashCash on the balance sheet on the balance sheet
)
Statement of Cash FlowsStatement of Cash Flows
(explained more in ch. 16)(explained more in ch. 16)
Statement of Cash FlowsStatement of Cash Flows
(explained more in ch. 16)(explained more in ch. 16)Cash Flows from Operating Activities—This section reports a summary of cash receipts and cash payments from operations.
Cash Flows from Investing Activities—This section reports the cash transactions for the acquisition and sale of relatively permanent assets.
Cash Flows from Financing Activities—This section reports the cash transactions related to cash investments by the owner, borrowings, and cash withdrawals by the owner.
Tugas Pribadi
Cari laporan keuangan suatu perusahaan dan tandai dengan panah hubungan-hubungan antar laporan-laporan.
Ratio of liabilities to owner’s equity
=Total Liabilities
Total owner’s equity (or total stockholders’ equity)
The ratio of liabilities to owner’s equity allows owners like Chris Clark to analyze
the firm’s ability to withstand poor business conditions.
The ratio of liabilities to owner’s equity allows owners like Chris Clark to analyze
the firm’s ability to withstand poor business conditions.
Tools for Financial Tools for Financial Analysis and InterpretationAnalysis and Interpretation
Tools for Financial Tools for Financial Analysis and InterpretationAnalysis and Interpretation
Ratio of liabilities to
owner’s equity=
$400
$26,050
Tools for Financial Tools for Financial Analysis and InterpretationAnalysis and Interpretation
Tools for Financial Tools for Financial Analysis and InterpretationAnalysis and Interpretation
= 0.015Ratio of
liabilities to owner’s equity
LATIHAN
Susun Laporan Keuangan Tn. Binus SH membuka praktek konsultan hukum dan pengacara pd tgl 1 Agustus 20XY pada latihan pertemuan 02
Tn. Binus SH membuka praktek konsultan hukum dan pengacara pd tgl 1 Agustus 20XY. Berikut ini adalah data transaksi selama bulan pertama:Tgl Deskripsi
1 Investasi modal awal $ 43,000
2 Beli perlengkapan $200 & perabot kantor $1,800 secara kredit (on account)
6 Melaksanakan jasa konsultasi, fee tunai $4,000
7 Beli tunai tanah utk lokasi di masa depan $15,000
8 Membela klien di pengadilan, dan dijanjikan fee dilunasi minggu depan $800
14 Melunasi tagihan perabot kantor per tgl 2
15 Gaji sekretaris $600
17 Klien melunasi sebagian tagihan $500
20 Jasa penyusunan dokumen hukum, piutang tagihan $800
28 Komisi tunai penjualan real estate $1,500
30 Gaji sekretaris $600
30 Sewa kantor $500
30 Prive $2,900
LATIHAN
Untuk Latihan
• Problems (halaman 35 s/d 41): – 1-2A– 1-3A– 1-4A– 1-5A– 1-6A
• Continuing Problem (halaman 42 s/d 43)• Special Activities (halaman 45): Activity 1-4
Microsoft Excel Worksheet
The EndThe End
Chapter 1Chapter 1
Chapter Chapter 22Analyzing TransactionsAnalyzing Transactions
Accounting, 21st Edition
Warren Reeve Fess
PowerPoint Presentation by Douglas CloudProfessor Emeritus of AccountingPepperdine University
© Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved.
Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc.
Some of the action has been automated, so click the mouse when you see this lightning bolt in the lower right-hand
corner of the screen. You can point and click anywhere on the screen.
Some of the action has been automated, so click the mouse when you see this lightning bolt in the lower right-hand
corner of the screen. You can point and click anywhere on the screen.
1. Explain why accounts are used to record and summarize the effects of transactions on financial statements.
2. Describe the characteristics of an account.3. List the rules of debit and credit and the
normal balances of accounts.4. Analyze and summarize the financial
statement effects of transactions.
ObjectivesObjectivesObjectivesObjectives
After studying this After studying this chapter, you should chapter, you should
be able to:be able to:
After studying this After studying this chapter, you should chapter, you should
be able to:be able to:
5. Prepare a trial balance and explain how it can be used to discover errors.
6. Discover errors in recording transactions and correct them.
7. Use horizontal analysis to compare financial statements from different periods.
ObjectivesObjectivesObjectivesObjectives
Each financial statement item, called an account, is included in the ledger.
Each financial statement item, called an account, is included in the ledger.
Major Account ClassificationsMajor Account Classifications
AssetsAssets are are resources owned resources owned by the business.by the business.
AssetsAssets are are resources owned resources owned by the business.by the business.
LiabilitiesLiabilities are debts are debts owed to outsiders owed to outsiders
(creditors).(creditors).
LiabilitiesLiabilities are debts are debts owed to outsiders owed to outsiders
(creditors).(creditors).
CashSuppliesBuildingAccounts
receivable
Accounts payable
Notes payableWages payable
Major Account ClassificationsMajor Account Classifications
LiabilitiesLiabilities are debts are debts owed to outsiders owed to outsiders
(creditors).(creditors).
LiabilitiesLiabilities are debts are debts owed to outsiders owed to outsiders
(creditors).(creditors).
CashSuppliesBuildingAccounts
receivable
Accounts payable
Notes payableWages payable
AssetsAssets are are resources owned resources owned by the business.by the business.
AssetsAssets are are resources owned resources owned by the business.by the business.
Liabilities are often identified on the balance sheet by titles
that include payable.
Liabilities are often identified on the balance sheet by titles
that include payable.
Owner’s equity is the
owner’s right to the assets of the
business.
Owner’s equity is the
owner’s right to the assets of the
business.
RevenuesRevenues are are increases in increases in
owner’s equity as owner’s equity as a result of selling a result of selling
services or services or products.products.
RevenuesRevenues are are increases in increases in
owner’s equity as owner’s equity as a result of selling a result of selling
services or services or products.products.Chris Clark,
CapitalChris Clark,
Drawing
Fees EarnedFares EarnedCommission
Revenue
ExpensesExpenses are the are the using up of assets using up of assets or consuming of or consuming of
services to services to generate revenue.generate revenue.
ExpensesExpenses are the are the using up of assets using up of assets or consuming of or consuming of
services to services to generate revenue.generate revenue.
Rent ExpenseSalary ExpenseUtilities
Expense
Major Account ClassificationsMajor Account Classifications
To assist you in learning, an account can be drawn to resemble the letter T.
To assist you in learning, an account can be drawn to resemble the letter T.
The T-AccountThe T-AccountThe T-AccountThe T-Account
The T-account has a title.The T-account has a title.The T-account has a title.The T-account has a title.
Cash
The T-AccountThe T-AccountThe T-AccountThe T-Account
The left side of the account is theThe left side of the account is the debitdebit side.side.The left side of the account is theThe left side of the account is the debitdebit side.side.
Cash
Left side debit
The T-Account
Nama Perkiraan
Debit Kredit
SISI KIRI
The T-AccountThe T-AccountThe T-AccountThe T-Account
The right side of the account is the The right side of the account is the credit credit side.side.The right side of the account is the The right side of the account is the credit credit side.side.
Cash
Left side debit
Right side credit
The T-Account
Nama Perkiraan
Debit Kredit
Sisi Kanan
T Account, the 2-column account
Mempunyai 3 bagian:
–Title: nama account ybs, misalnya Rent Expense
–Sisi kiri disebut sisi Debit
–Sisi kanan disebut sisi Credit.
The T-AccountThe T-AccountThe T-AccountThe T-Account
Cash3,7504,3002,900
8501,400
7002,900
Typical entries
Balancing a T-AccountBalancing a T-AccountBalancing a T-AccountBalancing a T-Account
Cash3,7504,3002,900
8501,400
7002,90010,950
First, foot the debit
side.
First, foot the debit
side.
8501,400
7002,900
Cash3,7504,3002,900
10,9505,850
Next, foot thecredit side.
Next, foot thecredit side.
8501,400
7002,900
Cash3,7504,3002,900
10,9505,850
Subtract total credits from total debits to obtain the account
balance.
Subtract total credits from total debits to obtain the account
balance.
5,100
Account, pg. 48-49
• Account (akun/ perkiraan): Catatan (record) yang menunjukkan penambahan dan pengurangan nilai suatu unsur dari laporan keuangan, misalnya cash, supplies, prepaid rent, land, accounts payable, owner’s capital, drawing, fees earned, rent expense.
A group of accounts for a
business entity is called a ledger.
A group of accounts for a
business entity is called a ledger.
Account, pg. 48-49
• Account (akun/ perkiraan): Catatan (record) yang menunjukkan penambahan dan pengurangan nilai suatu unsur dari laporan keuangan, misalnya cash, supplies, prepaid rent, land, accounts payable, owner’s capital, drawing, fees earned, rent expense.
• Ledger (buku besar): Kumpulan semua account dari suatu business entity.
• Chart of accounts (bagan perkiraan): Daftar lengkap account yang terdapat pada ledger.
BinusNetSolutionsChart of Accounts
Neraca Rugi Laba
1. Assets11 Kas12 Piutang Dagang14 Perlengkapan15 Asuransi dibayar dimuka17 Tanah & Bangunan18 Peralatan Kantor
2. Kewajiban21 Hutang Dagang23 Pendapatan Dimuka
3. Modal31 Modal, Binus32 Binus, Prive
4. Pendapatan41 Pendapatan Jasa
5. Beban51 Upah52 Beban Sewa54 Utilitas55 Beban Perlengkapan59 Miscellaneous
Expense
A list of the accounts in a ledger is called a chart of
accounts.
A list of the accounts in a ledger is called a chart of
accounts.
Exercise 2-2, page 81
Exercise 2-2, page 81
1-Assets
2-Liabilities
3-Owner’s equity
4-Revenues
5-Expenses
Exercise 2-2, page 811. Assets
111213
2. Liabilities21
3. Owner’s equity3132
4. Revenues41
5. Expenses515253
Exercise 2-2, page 81• 1-Assets
11 Cash12 Accounts Receivable13 Land
• 2-Liabilities21 Accounts Payable
• 3-Owner’s equity31 Corey Krum, Capital32 Corey Krum, Drawing
• 4-Revenues41 Fees Earned
• 5-Expenses51 Supplies Expense52 Wages Expense53 Miscellaneous Expense
Double-Entry AccountingDouble-Entry AccountingDouble-Entry AccountingDouble-Entry Accounting
“ Double-entry accounting is based on a simple concept: each party in a business transaction will receive something and give something in return. In bookkeeping terms, what is received is a debit and what is given is a credit. The T account is a representation of a scale or balance.”
Luca PacioliDeveloper ofDouble-EntryAccounting
Scale or Balance
ReceiveDEBIT
GiveCREDIT
T account
Left SideReceiveDEBIT
Right SideGive
CREDIT
Double-Entry Accounting
• Double entry bookkeeping adalah cara pencatatan dual effects dari setiap transaksi bisnis.
• Harta = Kewajiban + Modal
• Asset pada sisi kiri (debit).
• Kewajiban dan Modal pada sisi kanan (kredit).
ModalHarta Kewajiban
Debit+
Debit–
Kredit–
Debit–
Kredit+
Kredit+
= +
Aturan Debit dan Kredit
Saldo Normal
• Harta = Kewajiban + Modal
• Debit = Kredits
• Saldo normal adalah sisi pencatatan mana yang bila ada penambahan
Increase(Normal Balances) Decreases
Balance sheet accounts:AssetDebit CreditLiability Credit DebitOwner’s Equity:
Capital Credit DebitDrawing Debit Credit
Income statement accounts:Revenue Credit DebitExpense Debit Credit
Normal Balances of Accounts
Transactions and Balance Sheet Accounts
1 Debit 1 Kredit
Setiap transaksi dicatat dengan sedikitnya :
Total debit harus sama dengan total Kredit.
The Double-Entry System
Post. Ref.
JOURNAL
Date Description Debit Credit
Page 1
1
2
3
4
Nov. 12005
Cash 25 000 00
Chris Clark, Capital 25 000 00
Invested cash in NetSolutions.
(A)(A) On November 1, Chris Clark On November 1, Chris Clark deposits $25,000 in a bank account deposits $25,000 in a bank account in the name of NetSolutions.in the name of NetSolutions.
(A)(A) On November 1, Chris Clark On November 1, Chris Clark deposits $25,000 in a bank account deposits $25,000 in a bank account in the name of NetSolutions.in the name of NetSolutions.
(A)(A) On November 1, Chris Clark On November 1, Chris Clark deposits $25,000 in a bank account deposits $25,000 in a bank account in the name of NetSolutions.in the name of NetSolutions.
(A)(A) On November 1, Chris Clark On November 1, Chris Clark deposits $25,000 in a bank account deposits $25,000 in a bank account in the name of NetSolutions.in the name of NetSolutions.
Effects of this entry in the Ledger
CashNov. 1 25,000 Nov. 1 25,000
Chris Clark, Capital
4
5
6
7
8
9
10
5 Land 20 000 00
Cash 20 000 00
Purchased land for building
site.
(B)(B) On November 5, On November 5, NetSolutions bought land NetSolutions bought land for $20,000, paying cash.for $20,000, paying cash.
(B)(B) On November 5, On November 5, NetSolutions bought land NetSolutions bought land for $20,000, paying cash.for $20,000, paying cash.
Effects of this entry in the Ledger
CashNov. 1 25,000 Nov. 5 20,000
LandNov. 5 20,000
(B)(B) On November 5, On November 5, NetSolutions bought land NetSolutions bought land for $20,000, paying cash.for $20,000, paying cash.
(B)(B) On November 5, On November 5, NetSolutions bought land NetSolutions bought land for $20,000, paying cash.for $20,000, paying cash.
10
11
12
13
14
15
16
10 Supplies 1 350 00
Accounts Payable 1 350 00
Purchased supplies on account.
(C)(C) On November 10, NetSolutions On November 10, NetSolutions purchased supplies on account purchased supplies on account for $1,350.for $1,350.
(C)(C) On November 10, NetSolutions On November 10, NetSolutions purchased supplies on account purchased supplies on account for $1,350.for $1,350.
(C)(C) On November 10, NetSolutions On November 10, NetSolutions purchased supplies on account purchased supplies on account for $1,350.for $1,350.
(C)(C) On November 10, NetSolutions On November 10, NetSolutions purchased supplies on account purchased supplies on account for $1,350.for $1,350.
Effects of this entry in the Ledger
SuppliesNov. 10 1,350
Accounts PayableNov. 10 1,350
30 Accounts Payable 950 00
Cash 950 00
Paid creditors on account.
30
31
32
33
34
35
36
(F)(F) On November 30, NetSolutions On November 30, NetSolutions paid creditors on account, $950.paid creditors on account, $950.
(F)(F) On November 30, NetSolutions On November 30, NetSolutions paid creditors on account, $950.paid creditors on account, $950.
CashNov. 1 25,000 Nov. 5 25,000
18 7,500 30 3,650
Effects of this entry in the LedgerAccounts Payable
Nov. 10 1,350Nov. 30 950
30 950
(F)(F) On November 30, NetSolutions On November 30, NetSolutions paid creditors on account, $950.paid creditors on account, $950.
(F)(F) On November 30, NetSolutions On November 30, NetSolutions paid creditors on account, $950.paid creditors on account, $950.
Debits Credits
Asset accounts………. Increase (+) Decrease (-)
Liability accounts…… Decrease (-) Increase (+)
Owner’s equity (capital) accounts…. Decrease (-) Increase (+)
Rules of Debit / Credit Balance Sheet Accounts
Credit for increases
(+)
Credit for increases
(+)
Credit for decreases
(-)
Debit for increases
(+)
Debit for decreases
(-)
Debit for decreases
(-)
ASSETSAsset Accounts
LIABILITIESLiability Accounts
Owner’s Equity AccountsOWNER’S EQUITY
Balance Sheet Accounts
(D)(D) On November 18, NetSolutions On November 18, NetSolutions received fees of $7,500 from received fees of $7,500 from customers for services provided .customers for services provided .
(D)(D) On November 18, NetSolutions On November 18, NetSolutions received fees of $7,500 from received fees of $7,500 from customers for services provided .customers for services provided .
18 Cash 7 500 00
Fees Earned 7 500 00
Received fees from customers.
14
15
16
17
18
19
20
Effects of this entry in the Ledger
CashNov. 1 25,000 Nov. 5 25,000
Fees EarnedNov. 18 7,500
18 7,500
(D)(D) On November 18, NetSolutions On November 18, NetSolutions received fees of $7,500 from received fees of $7,500 from customers for services provided .customers for services provided .
(D)(D) On November 18, NetSolutions On November 18, NetSolutions received fees of $7,500 from received fees of $7,500 from customers for services provided .customers for services provided .
(E)(E) Throughout the month, NetSolutions Throughout the month, NetSolutions incurred the following expenses: incurred the following expenses: wages, $2,125; rent, $800; utilities, wages, $2,125; rent, $800; utilities, $450; and miscellaneous, $275 .$450; and miscellaneous, $275 .
(E)(E) Throughout the month, NetSolutions Throughout the month, NetSolutions incurred the following expenses: incurred the following expenses: wages, $2,125; rent, $800; utilities, wages, $2,125; rent, $800; utilities, $450; and miscellaneous, $275 .$450; and miscellaneous, $275 .
30 Wages Expense 2 125 00
Rent Expense 800 00
Utilities Expense 450 00
Miscellaneous Expense 275 00
Cash 3 650 00
Paid expenses.
18
19
20
21
22
23
24
Effects of this entry in the LedgerCash
Nov. 1 25,000 Nov. 5 25,000Wages Expense
Nov. 30 2,12518 7,500
Rent ExpenseNov. 30 800
Utilities ExpenseNov. 30 450
Miscellaneous ExpenseNov. 30 275
30 3,650
(E)(E) Throughout the month, NetSolutions Throughout the month, NetSolutions incurred the following expenses: incurred the following expenses: wages, $2,125; rent, $800; utilities, wages, $2,125; rent, $800; utilities, $450; and miscellaneous, $275 .$450; and miscellaneous, $275 .
(E)(E) Throughout the month, NetSolutions Throughout the month, NetSolutions incurred the following expenses: incurred the following expenses: wages, $2,125; rent, $800; utilities, wages, $2,125; rent, $800; utilities, $450; and miscellaneous, $275 .$450; and miscellaneous, $275 .
In every entry the sum of the debits always equal the sum of the credits.
In every entry the sum of the debits always equal the sum of the credits.
(G)(G) On November 30, a count revealed On November 30, a count revealed that $800 of the supplies inventory that $800 of the supplies inventory had been used.had been used.
(G)(G) On November 30, a count revealed On November 30, a count revealed that $800 of the supplies inventory that $800 of the supplies inventory had been used.had been used.
30 Supplies Expense 800 00
Supplies 800 00
Supplies used during
November.
25
26
27
28
29
30
31
Effects of this entry in the Ledger
SuppliesNov. 10 1,350
Supplies ExpenseNov. 30 800Nov. 30 800
(G)(G) On November 30, a count revealed On November 30, a count revealed that $800 of the supplies inventory that $800 of the supplies inventory had been used.had been used.
(G)(G) On November 30, a count revealed On November 30, a count revealed that $800 of the supplies inventory that $800 of the supplies inventory had been used.had been used.
Credit for increases
(+)
Credit for decreases
(-)
Debit for increases
(+)
Debit for decreases
(-)
Expense Accounts Revenue Accounts
Rules of Debit / Credit Income Statement Accounts
Debits Credits
Revenue accounts…… Decrease (-) Increase (+)
Expense accounts…… Increase (+) Decrease (-)
Income Statement Accounts
Withdrawals by the Owner
Withdrawals by the Owner
Post. Ref.
JOURNAL
Date Description Debit Credit
Page 2
1
2
3
4
Nov. 302005
Chris Clark, Drawing 2 000 00
Cash 2 000 00
Chris Clark withdrew cash for
personal use.
(H)(H) On November 30, Chris Clark On November 30, Chris Clark withdrew $2,000 in cash from withdrew $2,000 in cash from NetSolutions for personal use.NetSolutions for personal use.
(H)(H) On November 30, Chris Clark On November 30, Chris Clark withdrew $2,000 in cash from withdrew $2,000 in cash from NetSolutions for personal use.NetSolutions for personal use.
30 95030 2,000
CashNov. 1 25,000 Nov. 5 25,000
18 7,500 30 3,650
Effects of this entry in the LedgerChris Clark, Drawing
Nov. 10 1,350Nov. 30 2,000
(H)(H) On November 30, Chris Clark On November 30, Chris Clark withdrew $2,000 in cash from withdrew $2,000 in cash from NetSolutions for personal use.NetSolutions for personal use.
(H)(H) On November 30, Chris Clark On November 30, Chris Clark withdrew $2,000 in cash from withdrew $2,000 in cash from NetSolutions for personal use.NetSolutions for personal use.
Mengembangkan Persamaan AkuntansiMengembangkan Persamaan AkuntansiMengembangkan Persamaan AkuntansiMengembangkan Persamaan Akuntansi
“ Persamaan akuntansi kemudian dapat
dikembangkan sehingga mencakup 5 katagori
finansial yang mengindikasikan apa saja yang
telah diterima dan diberikan.”
Biaya
Kewajiban
ModalHarta
DEBITditerima
KREDITSdiberi=
Pendapatan
Expanded Accounting EquationExpanded Accounting EquationExpanded Accounting EquationExpanded Accounting Equation
“Persamaan akuntansi kemudian dapat
dikembangkan sehingga mencakup 5 katagori
finansial yang mengindikasikan apa saja yang
telah diterima dan diberikan.”
Biaya
Kewajiban
ModalHarta
DEBITditerima
KREDITSDiberi=
Pendapatan
LabaBersih
BinusBinusNetSolutionsBinusBinusNetSolutionsBinusBinusNetSolutionsBinusBinusNetSolutions
“Mulai 1 Januari, 20XY, saya membuka usaha
dengan nama BinusNetSolutions. Saya telah
lama memiki keinginan untuk memanfaatkan
keahlian saya dalam bidang microcomputers
dengan menawarkan jasa konsultasi. Berikut
ini akan disajikan bagaimana dalam transaksi
double-entry transactions sisi penerimaan
(debit) senantiasa sama dengan sisi pemberian
(kredit).”
Binus Nusib, Pemilik
Binus membuka rekening bank dg setoran awal $25,000 bagi BinusNetSolutions.
Transaksi BisnisTransaksi Bisnis
Jurnal Umum
Entry A.
TGL Dekripsi Debit Kredit
1/1
Binus membuka rekening bank dg setoran awal $25,000 bagi BinusNetSolutions.
Transaksi BisnisTransaksi Bisnis
Jurnal Umum
TGL Deskripsi Debit Kredit
1/1 Kas 25,000 Modal, Binus 25,000
Entry A.
BinusNetSolutions membeli tanah senilai $20,000.
Transaksi BisnisTransaksi Bisnis
Entry B.
Jurnal Umum
TGL Deskripsi Debit Kredit
1/5 Tanah 20,000 Kas 20,000
BinusNetSolutions membeli perlengkapan senilai $1,350, dilunasi bulan depan
Transaksi BisnisTransaksi Bisnis
Entry C.
Jurnal Umum
TGL Deskripsi Debit Kredit
1/10 Perlengkapan 1,350 Hutang Dagang 1,350
BinusNetSolutions memperoleh pendapatan jasa $7,500, secara tunai
Transaksi BisnisTransaksi Bisnis
Entry D.
Jurnal Umum
TGL Deskripsi Debit Kredit
1/18 Kas 7,500 Pendapatan Jasa 7,500
TGL Deskripsi Debit Kredit
1/18 Upah 2,125Beban Sewa 800Utilitas 450Beban lain - lain 275 Kas 3,650
BinusNetSolutions membayar: upah, $2,125; sewa, $800; utilitas, $450; dan lain-lain, $275.
Transaksi BisnisTransaksi Bisnis
Jurnal Umum
Entry E.
BinusNetSolutions melunasi $950 pada Kreditors atas hutang dagang.
Transaksi BisnisTransaksi Bisnis
Entry F.
Jurnal Umum
TGL Deskripsi Debit Kredit
1/30 Hutang Dagang 950 Kas 950
Pada akhir bulan, nilai perlengkapan yg masih tersisa $550.
Transaksi BisnisTransaksi Bisnis
Entry G.
Jurnal Umum
TGL Deskripsi Debit Kredit
1/30 Beban Perlengkapan 800 Perlengkapan 800
Saldo rekening perlengkapan $1,350 minus $550 = $800
Binus menarik dana tunai $2,000.
Transaksi BisnisTransaksi Bisnis
Entry H.
Jurnal Umum
TGL Deskripsi Debit Kredit
1/30 Binus, Prive 2,000 Kas 2,000
Exercise 2-5 page 82
Exercise 2-5 page 821. Cash 40,000
Ira Janke, Capital 40,0002. Supplies 2,800
Cash 2,8003. Equipment 24,000
Cash 9,000Accounts Payable 15,000
4. Operating Expenses 3,050Cash 3,050
5. Accounts Receivable 12,000Service Revenue 12,000
6. Accounts Payable 7,500Cash 7,500
7. Cash 9,500Accounts Receivable 9,500
8. Ira Janke, Drawing 5,000Cash 5,000
9. Operating Expenses 1,050Supplies 1,050
Let’s exercise now!!!–Exercise 2-15 page 84–Exercise 2-18 page 85–Exercise 2-10 page 83–Exercise 2-13 page 84–Exercise 2-19 page 85–Exercise 2-11 page 83–Exercise 2-21 page 86
Tugas Kelompok
Problem 1-6B page 38: Semua kelompok
Problem 2-3A page 87: Kelompok 1, 2 Problem 2-4A page 88: Kelompok 3, 4 Problem 2-3B page 91: Kelompok 5, 6 Problem 2-4B page 92: Kelompok 7, 8 Dancin Music page 94: Kelompok 9, 10