PENYELESAIAN SIKLUS AKUNTANSI.ppt

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Chapter Chapter 4 4 Completing the Completing the Accounting Cycle Accounting Cycle Accounting, 21 st Edition Warren Reeve Fess PowerPoint Presentation by Douglas Cloud Professor Emeritus of Accounting Pepperdine 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.

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Pengantar Akuntansi

Transcript of PENYELESAIAN SIKLUS AKUNTANSI.ppt

Page 1: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Chapter Chapter 44Completing the Completing the

Accounting CycleAccounting CycleAccounting, 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.

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7 Langkah dasarSiklus Akuntansi7 Langkah dasarSiklus Akuntansi

1. Transaksi dianalisis dan dicatat dlm jurnal

2. Transaksi diposting ke Ledger

3. Menyusun Trial Balance, Jurnal Penyesuaian dan melengkapi Worksheet (optional)

4. Memposting Jurnal Penyesuaian ke Ledger

5. Menyusun Laporan Keuangan

6. Membuat Jurnal Penutup/clossing dan diposting

7. Menyusun Post-Clossing Trial Balance

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Asset biasanya dibagi dalam 2 Jenis yaitu: Current Assets/Aktiva Lancar dan Fixed

Assets/Aktiva Tetap

Asset biasanya dibagi dalam 2 Jenis yaitu: Current Assets/Aktiva Lancar dan Fixed

Assets/Aktiva Tetap

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That’s correct. Cash and other assets that are expected to be converted into cash, sold, or used up usually in less than a

year are current assets.

That’s correct. Cash and other assets that are expected to be converted into cash, sold, or used up usually in less than a

year are current assets.

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For example?For example?

Well… besides cash, there’s notes receivable, accounts receivable, supplies, and

other prepaid items.

Well… besides cash, there’s notes receivable, accounts receivable, supplies, and

other prepaid items.

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So, assets that have a life over a year are listed under

property, plant, and equipment.

So, assets that have a life over a year are listed under

property, plant, and equipment.

There are some exceptions, but that’s basically correct. Assets

such as office equipment, machinery, buildings, and land

would appear under that heading.

There are some exceptions, but that’s basically correct. Assets

such as office equipment, machinery, buildings, and land

would appear under that heading.

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Hutang yang jatuh tempo kurang dari 1 tahun disebut current liabilities.

Hutang yang jatuh tempo kurang dari 1 tahun disebut current liabilities.

Accounts payable Wages payable Interest payable Unearned fees

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Hutang yang Jatuh Temponya Lebih dari 1 tahun disebut long-term liabilities.

Hutang yang Jatuh Temponya Lebih dari 1 tahun disebut long-term liabilities.

Mortgage note payable

Mortgage payableBond payable

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Untuk mempermudah penyusunan Undjusted Trial

Balance menjadi suatu Laporan Keuangan bisa dibantu dengan

WORK SHEET

Untuk mempermudah penyusunan Undjusted Trial

Balance menjadi suatu Laporan Keuangan bisa dibantu dengan

WORK SHEET

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The Work SheetThe Work Sheet

Trial Balance

Accounts Dr Cr Dr Cr Dr Cr

Adjustments Adjusted TB

Berdasarkan data dari Ledger, dan disusun sesuai urutan: assets, liabilities, owner’s equity, revenues, and expenses.

Berdasarkan data dari Ledger, dan disusun sesuai urutan: assets, liabilities, owner’s equity, revenues, and expenses.

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Diisi berdasarkan jurnal PenyesuaianAda 2 kemungkinan:

1. Deferrals – mengurangi saldo sebelumnya2. Accruals – Timbul informasi baru

Diisi berdasarkan jurnal PenyesuaianAda 2 kemungkinan:

1. Deferrals – mengurangi saldo sebelumnya2. Accruals – Timbul informasi baru

Trial Balance

Accounts Dr Cr Dr Cr Dr Cr

Adjustments Adjusted TB

The Work SheetThe Work Sheet

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The Work SheetThe Work Sheet

Adjustments are combined with the trial balance. Account balances are now adjusted.

Adjustments are combined with the trial balance. Account balances are now adjusted.

Trial Balance

Accounts Dr Cr Dr Cr Dr Cr

Adjustments Adjusted TB

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Saldo Revenue dan Expense dipindahkan ke kolom Income Statement

Saldo Revenue dan Expense dipindahkan ke kolom Income Statement

Accounts Dr Cr Dr Cr

Income State.St of Financial

Position

The Work SheetThe Work Sheet

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Saldo Asset, liability, owner’s equity, and drawing dipindahkan ke Statement of Financial Position column.

Saldo Asset, liability, owner’s equity, and drawing dipindahkan ke Statement of Financial Position column.

Accounts Dr Cr Dr Cr

Income State.St of Financial

Position

The Work SheetThe Work Sheet

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Cash 2,065Accounts Receivable 2,220Supplies 2,000Prepaid Insurance 2,400Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800Miscellaneous Expense 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance

NetSolutionsWork Sheet

For the Two Months Ended December 31, 2005

The Unadjusted The Unadjusted Trial BalanceTrial Balance

The Unadjusted The Unadjusted Trial BalanceTrial Balance

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10111213141516171819202122

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Adjusting EntriesAdjusting EntriesAdjusting EntriesAdjusting Entries

Adjusting entries adl Jurnal yang dibuat pada akhir

periode akuntansi

Adjusting entries adl Jurnal yang dibuat pada akhir

periode akuntansi

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Adjusting EntriesAdjusting EntriesAdjusting EntriesAdjusting Entries

Apabila Worksheet telah disiapkan maka data dalam

jurnal penyesuaian dipindahkan pada Adjustments columns.

Apabila Worksheet telah disiapkan maka data dalam

jurnal penyesuaian dipindahkan pada Adjustments columns.

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(a) The (a) The SuppliesSupplies account has a debit of account has a debit of $2,000. A count of supplies at the end of $2,000. A count of supplies at the end of the period reveals that $760 is on hand. the period reveals that $760 is on hand. Therefore, $1,240 in supplies was used Therefore, $1,240 in supplies was used during the two-month period.during the two-month period.

(a) The (a) The SuppliesSupplies account has a debit of account has a debit of $2,000. A count of supplies at the end of $2,000. A count of supplies at the end of the period reveals that $760 is on hand. the period reveals that $760 is on hand. Therefore, $1,240 in supplies was used Therefore, $1,240 in supplies was used during the two-month period.during the two-month period.

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Cash 2,065Accounts Receivable 2,220Supplies 2,000Prepaid Insurance 2,400Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800Miscellaneous Expense 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance

NetSolutionsWork Sheet

For the Two Months Ended December 31, 2005

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10111213141516171819202122

(a) 1,240

(a) 1,240

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(b)(b) The The Prepaid Insurance Prepaid Insurance account has a account has a debit balance of $2,400, which debit balance of $2,400, which represents prepayment of insurance for represents prepayment of insurance for 24 months beginning December 1. 24 months beginning December 1. Thus, the insurance expense for this Thus, the insurance expense for this month is $100 ($2,400 ÷ 24).month is $100 ($2,400 ÷ 24).

(b)(b) The The Prepaid Insurance Prepaid Insurance account has a account has a debit balance of $2,400, which debit balance of $2,400, which represents prepayment of insurance for represents prepayment of insurance for 24 months beginning December 1. 24 months beginning December 1. Thus, the insurance expense for this Thus, the insurance expense for this month is $100 ($2,400 ÷ 24).month is $100 ($2,400 ÷ 24).

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Cash 2,065Accounts Receivable 2,220Supplies 2,000 (a) 1,240Prepaid Insurance 2,400Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance

NetSolutionsWork Sheet

For the Two Months Ended December 31, 2005

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10111213141516171819202122

Insurance Expense (b) 100

Accounts are added as needed.

(b) 100

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(c) The (c) The Unearned Rent Unearned Rent account has a credit account has a credit balance of $360, which represents the balance of $360, which represents the receipt of three-months’ rent beginning receipt of three-months’ rent beginning with December 1. Thus, the rent revenue with December 1. Thus, the rent revenue for December is $120.for December is $120.

(c) The (c) The Unearned Rent Unearned Rent account has a credit account has a credit balance of $360, which represents the balance of $360, which represents the receipt of three-months’ rent beginning receipt of three-months’ rent beginning with December 1. Thus, the rent revenue with December 1. Thus, the rent revenue for December is $120.for December is $120.

FOR REN

T

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Cash 2,065Accounts Receivable 2,220Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance

NetSolutionsWork Sheet

For the Two Months Ended December 31, 2005

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10111213141516171819202122

Insurance Expense (b) 100

(c) 120

Rent Revenue (c) 120

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(d) Wages accrued but not paid at (d) Wages accrued but not paid at the end of December total $250.the end of December total $250.

(d) Wages accrued but not paid at (d) Wages accrued but not paid at the end of December total $250.the end of December total $250.

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Cash 2,065Accounts Receivable 2,220Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance

NetSolutionsWork Sheet

For the Two Months Ended December 31, 2005

123456789

10111213141516171819202122

Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250

(d) 250

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(e) Fees accrued at the end of (e) Fees accrued at the end of December, but not recorded, December, but not recorded, total $500.total $500.

(e) Fees accrued at the end of (e) Fees accrued at the end of December, but not recorded, December, but not recorded, total $500.total $500.

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Cash 2,065Accounts Receivable 2,220Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance

NetSolutionsWork Sheet

For the Two Months Ended December 31, 2005

123456789

10111213141516171819202122

Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250

(e) 500

(e) 500

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(f) Depreciation of the office (f) Depreciation of the office equipment is $50 for December.equipment is $50 for December.

(f) Depreciation of the office (f) Depreciation of the office equipment is $50 for December.equipment is $50 for December.

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Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance

NetSolutionsWork Sheet

For the Two Months Ended December 31, 2005

123456789

10111213141516171819202122

Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250Depreciation Expense (f) 50Accum. Depreciation (f) 50

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Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance

NetSolutionsWork Sheet

For the Two Months Ended December 31, 2005

123456789

10111213141516171819202122

Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250 Depreciation Expense (f) 50 Accum. Depreciation (f) 50

To make more space, let’s remove

the heading.

To make more space, let’s remove

the heading.

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Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance

123456789

10111213141516171819202122232425

Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250 Depreciation Expense (f) 50 Accum. Depreciation (f) 50

2,260 2,260Summed Summed

and and ruledruled

Summed Summed and and

ruledruled

31

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Jumlahkan saldo Unadjusted Trial Balance dan Adjusment

= Adjusted Trial Balance

Jumlahkan saldo Unadjusted Trial Balance dan Adjusment

= Adjusted Trial Balance

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Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance

123456789

10111213141516171819202122232425

Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250 Depreciation Expense (f) 50 Accum. Depreciation (f) 50

2,260 2,260

33

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Cash 2,065 2,065Accounts Receivable 2,220 (e) 500 2,720Supplies 2,000 (a) 1,240 760Prepaid Insurance 2,400 (b) 100 2,300Land 20,000 20,000Office Equipment 1,800 1,800Accounts Payable 900 900Unearned Rent 360 (c) 120 240Chris Clark, Capital 25,000 25,000Chris Clark, Drawing 4,000 4,000Fees Earned 16,340 (e) 500 16,840Wages Expense 4,275 (d) 250 4,525Rent Expense 1,600 1,600Utilities Expense 985 985Supplies Expense 800 (a) 1,240 2,040Miscellaneous Expense 455 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance

123456789

10111213141516171819202122232425

Insurance Expense (b) 100 100 Rent Revenue (c) 120 120 Wages Payable (d) 250 250 Depreciation Expense (f) 50 50 Accum. Depreciation (f) 50 50

2,260 2,260 43,400 43,400

34

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To make room on the slides for the Income statement and Statement

of Financial Position columns, the Trial Balance and Adjustments columns have been removed.

To make room on the slides for the Income statement and Statement

of Financial Position columns, the Trial Balance and Adjustments columns have been removed.

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Cash 2,065Accounts Receivable 2,720Supplies 760Prepaid Insurance 2,300Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 240Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,840Wages Expense 4,525Rent Expense 1,600Utilities Expense 985Supplies Expense 2,040Miscellaneous Expense 455

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Income Statement St of Fin Position

123456789

10111213141516171819202122232425

Insurance Expense 100 Rent Revenue 120 Wages Payable 250 Depreciation Expense 50 Accum. Depreciation 50

43,400 43,400

38

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Pindahkan Saldo dari Adjusted Trial Bal ke kolom

Income Statement n Statement of Financial Position

Pindahkan Saldo dari Adjusted Trial Bal ke kolom

Income Statement n Statement of Financial Position

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Cash 2,065 2,065Accounts Receivable 2,720 2,720Supplies 760 760Prepaid Insurance 2,300 2,300Land 20,000 20,000Office Equipment 1,800 1,800Accounts Payable 900 900Unearned Rent 240 240Chris Clark, Capital 25,000 25,000Chris Clark, Drawing 4,000 4,000Fees Earned 16,840 16,840Wages Expense 4,525 4,525Rent Expense 1,600 1,600Utilities Expense 985 985Supplies Expense 2,040 2,040Miscellaneous Expense 455 455

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Income Statement St of Fin Position

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10111213141516171819202122232425

Insurance Expense 100 100 Rent Revenue 120 120 Wages Payable 250 250 Depreciation Expense 50 50 Accum. Depreciation 50 50

43,400 43,400

40

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Jumlahkan empat kolom

tersebut

Jumlahkan empat kolom

tersebut

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Cash 2,065 2,065Accounts Receivable 2,720 2,720Supplies 760 760Prepaid Insurance 2,300 2,300Land 20,000 20,000Office Equipment 1,800 1,800Accounts Payable 900 900Unearned Rent 240 240Chris Clark, Capital 25,000 25,000Chris Clark, Drawing 4,000 4,000Fees Earned 16,840 16,840Wages Expense 4,525 4,525Rent Expense 1,600 1,600Utilities Expense 985 985Supplies Expense 2,040 2,040Miscellaneous Expense 455 455

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Income Statement St of Fin Position

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10111213141516171819202122232425

Insurance Expense 100 100 Rent Revenue 120 120 Wages Payable 250 250 Depreciation Expense 50 50 Accum. Depreciation 50 50

43,400 43,400 9,755 16,960 33,645 26,440

42

Net Income 7,205 7,205

16,960 16,960 33,645 33,645

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Perbedaan pada kolom Income Statement merupakan

Net Income(Loss)

Perbedaan pada kolom Income Statement merupakan

Net Income(Loss)

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Perbedaan pada Kolom Statement of Financial

Position = Net Income (Loss) pada periode tersebut

Perbedaan pada Kolom Statement of Financial

Position = Net Income (Loss) pada periode tersebut

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9,755 16,960 33,645 26,4407,205 7,205

16,960 16,960 33,645 33,645

Income Statement St of Financ Position

Net IncomeNet Income Net IncomeNet Income

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NetSolutionsIncome Statement

For Two Months Ended December 31, 2005

Fees earned $16,840Rent revenue 120

Total revenues $16,960Expenses:

Wages expense $ 4,525Supplies expense 2,040Rent expense 1,600Utilities expense 985Insurance expense 100Depreciation expense 50Miscellaneous expense 455

Total expenses 9,755Net income $ 7,205

Semua Akun berasal dari kolom Income Statement pada Worksheet

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NetSolutionsStatement of Owner’s Equity

For the Two Months Ended December 31, 2005

Chris Clark, Capital, November 1, 2005 $ 0

Investment on November 1, 2005 $25,000

Net income for November and December 7,205

$32,205

Less withdrawals 4,000

Increase in owner’s equity 28,205

Chris Clark, Capital, December 31, 2005 $28,205Either from the Either from the income income

statement or the statement or the work sheet.work sheet.

Either from the Either from the income income

statement or the statement or the work sheet.work sheet.

From the Statement From the Statement of Financial of Financial

Position debit Position debit column of the work column of the work

sheet.sheet.

From the Statement From the Statement of Financial of Financial

Position debit Position debit column of the work column of the work

sheet.sheet.

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NetSolutionsStatement of Financial Position

December 31, 2005

Assets LiabilitiesCurrent assets: Current liabilities:

Cash $ 2,065 Accounts payable $900Accounts receivable 2,720 Wages payable 250Supplies 760 Unearned rent 240Prepaid insurance 2,300 Total liabilities$ 1,390 Total current assets $ 7,845

Property, plant, and equipment:

Land $20,000Office equip. $1,800Less accum.

depreciation 50 1,750 Owner’s Equity Total property, plant Chris Clark, Capital 28,205

and equipment 21,750 Total liabilities and

Total assets $29,595 owner’s equity$29,595

Assets LiabilitiesCurrent assets: Current liabilities:

Cash $ 2,065 Accounts payable $900Accounts receivable 2,720 Wages payable 250Supplies 760 Unearned rent 240Prepaid insurance 2,300 Total liabilities$ 1,390 Total current assets $ 7,845

Property, plant, and equipment:

Land $20,000Office equip. $1,800Less accum.

depreciation 50 1,750 Owner’s Equity Total property, plant Chris Clark, Capital 28,205

and equipment 21,750 Total liabilities and

Total assets $29,595 owner’s equity$29,595

From the From the Statement Statement

of Owner’s of Owner’s EquityEquity

From the From the Statement Statement

of Owner’s of Owner’s EquityEquity

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Clossing EntriesClossing EntriesClossing EntriesClossing Entries

Clossing entries (Jurnal Penutup) adl Jurnal yang dibuat pada akhir

periode akuntansi

Clossing entries (Jurnal Penutup) adl Jurnal yang dibuat pada akhir

periode akuntansi

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Clossing EntriesClossing EntriesClossing EntriesClossing Entries

Fungsi Clossing entries adl Menutup Saldo perkiraan

sementara/nominal

Fungsi Clossing entries adl Menutup Saldo perkiraan

sementara/nominal

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Clossing EntriesClossing EntriesClossing EntriesClossing Entries

Dalam proses penutupan digunakan perkiraan

“INCOME SUMMARY”

Dalam proses penutupan digunakan perkiraan

“INCOME SUMMARY”

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Langkah2 Clossing Entries

1. Menutup Perkiraan Revenue

2. Menutup Perkiraan Expenses

3. Menutup Perkiraan Income Summary

4. Menutup Perkiraan Drawing/ Withdrawal

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OWNER’S CAPITALOWNER’S CAPITAL

Income Summary

11Menutup Revenue ke Income Summary22

Menutup Expenses ke Income Summary

33 Net Income or Net Loss is transferred to Owner’s Capital

44Menutup Drawing ke Owner’s Capital

Akun Akun Income Summary Income Summary tidak akan muncul dlm tidak akan muncul dlm

financial statements.financial statements.

Akun Akun Income Summary Income Summary tidak akan muncul dlm tidak akan muncul dlm

financial statements.financial statements.

The Closing ProcessThe Closing ProcessThe Closing ProcessThe Closing Process

Page 52: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Wages Expense

Bal. 4,525

Rent Expense

Bal. 1,600

Depreciation Expense

Bal. 50

Utilities Expense

Bal. 985

Supplies Expense

Bal. 2,040

Insurance Expense

Bal. 100

Miscellaneous Expense

Bal. 455

Fees Earned

Bal. 16,840

Rent Revenue

Bal. 120

Chris Clark, Capital

Bal. 25,000

Chris Clark, Drawing

Bal. 4,000

Income Summary

Note: Note: Saldo tersebut adl Saldo tersebut adl

Saldo sebelum Saldo sebelum penutupanpenutupan

Note: Note: Saldo tersebut adl Saldo tersebut adl

Saldo sebelum Saldo sebelum penutupanpenutupan

The Closing ProcessThe Closing ProcessThe Closing ProcessThe Closing Process

Page 53: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Fees Earned

Bal. 16,840

Rent Revenue

Bal. 120

Income Summary16,840

120

16,960

The Closing ProcessThe Closing ProcessThe Closing ProcessThe Closing Process

Close RevenuesClose Revenues

Fees Earned 16.840Rent Revenue 120

Income Summary 16.960

Page 54: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Income Summary 9,775Wages Expense 4,525Rent Expense 1,600Depreciation Expense 50Utilities Expense 985Supplies Expense 2040Insurance Expense 100Miscellaneous Expense 455

Close ExpensesClose Expenses

Page 55: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Wages Expense

Bal. 4,525

Rent Expense

Bal. 1,600

Depreciation Expense

Bal. 50

Utilities Expense

Bal. 985

Supplies Expense

Bal. 2,040

Insurance Expense

Bal. 100

Miscellaneous Expense

Bal. 455

Income Summary

16,9609,775

455

100

2,040

985

50

1,600

4,525

Close ExpensesClose ExpensesClose ExpensesClose Expenses

Page 56: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Income Summary 7,205

Chris Carlk, Capital 7,205

Close Income SummaryClose Income Summary

Page 57: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Chris Clark, Capital

Bal. 25,000

Chris Clark, Drawing

Bal. 4,000

Income Summary

16,9609,7757,205

7,205

Close Income SummaryClose Income SummaryClose Income SummaryClose Income Summary

Page 58: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Chris Clark, Capital

Bal. 25,000

Chris Clark, Drawing

Bal. 4,000

7,205

4,000

4,000

Close DrawingClose DrawingClose DrawingClose Drawing

Chris Carlk, Capital 4,000

Chris Carlk, Drawing 4,000

Page 59: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Wages Expense

Bal. 4,525

Rent Expense

Bal. 1,600

Depreciation Expense

Bal. 50

Utilities Expense

Bal. 985

Supplies Expense

Bal. 2,040

Insurance Expense

Bal. 100

Miscellaneous Expense

Bal. 455

Chris Clark, Capital

Bal. 25,000

Chris Clark, Drawing

Bal. 4,000

Income Summary

Fees Earned

Bal. 16,840

Rent Revenue

Bal. 120

16,480

120

16,9609,775

445

100

2,040

985

50

1,600

4,525

7,205

7,205

4,000

4,000

Close RevenuesClose Revenues

Close ExpensesClose Expenses

Close Income SummaryClose Income Summary

Close DrawingClose Drawing

16,84016,840

120120

16,96016,960

4,5254,525

1,6001,600

5050

985985

2,0402,040

100100

455455

9,7759,775

7,2057,205

7,2057,205

4,0004,000

4,0004,000

Review of the Closing ProcessReview of the Closing ProcessReview of the Closing ProcessReview of the Closing Process

Page 60: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Setelah Jurnal Penutup dibuat dan diposting maka Saldo Perkiraan Nominal

= 0

Setelah Jurnal Penutup dibuat dan diposting maka Saldo Perkiraan Nominal

= 0

Page 61: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Post-closing Trial BalancePost-closing Trial BalancePost-closing Trial BalancePost-closing Trial Balance

NetSolutionsPost-Closing Trial Balance

December 31, 2005Cash 2 065 00Accounts Receivable 2 720 00Supplies 760 00Prepaid Insurance 2 300 00Land 20 000 00Office Equipment 1 800 00Accumulated Depreciation 50 00Accounts Payable 900 00Wages Payable 250 00Unearned Rent 240 00Chris Clark, Capital 28 205 00

29 645 00 29 645 00

Page 62: PENYELESAIAN SIKLUS AKUNTANSI.ppt

REVERSING ENTRYJurnal Pembalik

adl:

Jurnal yang dibuat pada AWAL periode berikutnya

Fungsinya: membalik jurnal penyesuaian atas:

1. Defferred Account (Revenue/Expense) yang dicatat dengan pendekatan Nominal

2. Semua Acrrued Account (Revenue/Expense)

Page 63: PENYELESAIAN SIKLUS AKUNTANSI.ppt

REVERSING ENTRYJurnal Pembalik

Ciri-ciri Jurnal Penyesuaian yang harus di-Reverse:

1. Adanya Akun Expense DIKREDIT2. Adanya Akun Revenue DIDEBIT3. Adanya Akun PAYABLE4. Adanya Akun RECEIVABLE

Page 64: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Financial Analysis for Financial Analysis for NetSolutionsNetSolutions

Financial Analysis for Financial Analysis for NetSolutionsNetSolutions

Working Capital = $7,845 – $1,390

Working Capital =

Current Assets

–Current

Liabilities

Working Capital = $6,455

Page 65: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Current Ratio =

Current Assets

÷Current

Liabilities

Financial Analysis for Financial Analysis for NetSolutionsNetSolutions

Financial Analysis for Financial Analysis for NetSolutionsNetSolutions

Current Ratio = $7,845 ÷ $1,390

Current Ratio = 5.6

Page 66: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Financial Analysis for Financial Analysis for NetSolutionsNetSolutions

Financial Analysis for Financial Analysis for NetSolutionsNetSolutions

This ratio implies that NetSolutions is able to pay

its current liabilities.

This ratio implies that NetSolutions is able to pay

its current liabilities.

Page 67: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Financial Analysis for Financial Analysis for NetSolutionsNetSolutions

Financial Analysis for Financial Analysis for NetSolutionsNetSolutions

Current ratio = $7,845 ÷ $1,390

Current ratio =

Current Assets

÷Current

Liabilities

Current ratio = 5.6

Page 68: PENYELESAIAN SIKLUS AKUNTANSI.ppt

Financial Analysis for Financial Analysis for NetSolutionsNetSolutions

Financial Analysis for Financial Analysis for NetSolutionsNetSolutions

NetSolutions can use the current ratio to make comparisons across

companies and with industry averages.

NetSolutions can use the current ratio to make comparisons across

companies and with industry averages.

Page 69: PENYELESAIAN SIKLUS AKUNTANSI.ppt

The EndThe End

Chapter 4Chapter 4