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Chapter 3 The Matching Concept and the Adjusting Process Accounting, 21 st Edition Warren Reeve Fess PowerPoint Presentation by Douglas Cloud Professor.

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Presentasi berjudul: "Chapter 3 The Matching Concept and the Adjusting Process Accounting, 21 st Edition Warren Reeve Fess PowerPoint Presentation by Douglas Cloud Professor."— Transcript presentasi:

1 Chapter 3 The Matching Concept and the Adjusting Process Accounting, 21 st Edition Warren Reeve Fess PowerPoint Presentation by Douglas Cloud Professor Emeritus of Accounting Pepperdine University © Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc.

2 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.

3 1.Explain how the matching concept relates to the accrual basis of accounting. 2.Explain why adjustments are necessary and list the characteristics of adjusting entries. 3.Journalize entries for accounts requiring adjustment. 4.Summarize the adjustment process and prepare an adjusted trial balance. 5.Use vertical analysis to compare financial statement items with each other and with industry averages. ObjectivesObjectives After studying this chapter, you should be able to:

4 The Matching Concept

5 DUA METODE Melaporkan Pendapatan dan Beban Akuntansi Kas Basis Akuntansi Akrual basis

6 Dengan konsep kas basis pada periode akuntansi, pendapatan dan beban dilaporkan dalam laporan laba rugi dalam periode penerimaan atau pembayaran kas.

7 Dengan konsep akrual basis ada periode akuntansi, Pendapatan dilaporkan dalam laporan laba rugi dalam periode perolehannya.

8 Akuntansi Akrual Basis. Accounting Pendapatan dilaporkan ketika diperoleh. Beban dilaporkan ketika terjadi. Dipertandingkan secara memadai pendapatan dan beban untuk menetukan laba bersih. Dibutuhkan jurnal penyesuaian pada akhir periode. Pendapatan dilaporkan ketika diperoleh. Beban dilaporkan ketika terjadi. Dipertandingkan secara memadai pendapatan dan beban untuk menetukan laba bersih. Dibutuhkan jurnal penyesuaian pada akhir periode.

9 The matching concept mendukung pelaporan pendapatan dan beban yang berhubungan Paid $10,000 for an advertising campaign for a product that will be introduced in Menjual produk yang diiklankan. $10,000 beban ditahun 2005 untuk menandingkan pendapatan. Membayar $10,000 untuk iklan produk yang akan di kenalkan tahun $10,000 Dicatat sebagai aset.

10 NetSolutions Trial Balance December 31, 2005 Kas piutang Suplai Pendapatan diterima dimuka Tanah Peralatan Kantor Utang Dagang Pendapatan Sewa Diterima Dimuka Modal, Chris Clark Prive, Chris Clark Pendapatan Jasa Beban gaji Rent Expense Beban Utilitas Beban Suplai Beban Lain-lain Neraca saldo belum disesuiakan

11 Kas piutang Suplai Pendapatan diterima dimuka Tanah Peralatan Kantor Utang Dagang Pendapatan Sewa Diterima Dimuka Modal, Chris Clark Prive, Chris Clark Pendapatan Jasa Beban gaji Rent Expense Beban Utilitas Beban Suplai Beban Lain-lain NetSolutions Trial Balance December 31, 2005 Assets

12 Kas piutang Suplai Pendapatan diterima dimuka Tanah Peralatan Kantor Utang Dagang Pendapatan Sewa Diterima Dimuka Modal, Chris Clark Prive, Chris Clark Pendapatan Jasa Beban gaji Rent Expense Beban Utilitas Beban Suplai Beban Lain-lain NetSolutions Trial Balance December 31, 2005 Liabilities

13 Kas piutang Suplai Pendapatan diterima dimuka Tanah Peralatan Kantor Utang Dagang Pendapatan Sewa Diterima Dimuka Modal, Chris Clark Prive, Chris Clark Pendapatan Jasa Beban gaji Rent Expense Beban Utilitas Beban Suplai Beban Lain-lain NetSolutions Trial Balance December 31, 2005 Owner’s Equity

14 Kas piutang Suplai Pendapatan diterima dimuka Tanah Peralatan Kantor Utang Dagang Pendapatan Sewa Diterima Dimuka Modal, Chris Clark Prive, Chris Clark Pendapatan Jasa Beban gaji Rent Expense Beban Utilitas Beban Suplai Beban Lain-lain NetSolutions Trial Balance December 31, 2005 Revenue

15 Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Chris Clark, Capital Chris Clark, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense NetSolutions Trial Balance December 31, 2005 Expenses

16 NetSolutions Chart of Accounts Neraca Laporan Laba Rugi. 1.Aktiva 11Kas 12piutangg. 14Perlengkapan. 15Asuransi dibayar dimuka. 17Tanah 18Peralatan Kantor. 19 Akumulasi Depresiasi. Accumulated Depreciation 2.Utang 21Utang Dagang 22Utang Gaji 23Pendapatan Sewa diterima dimuka 3.Modal 31Modal, Chris Clark. 32Prive, Chris Clark,. 4.Pendapatan 41Pendapatan Jasa 42Pendapatan Sewa 5.Beban 51Beban gaji 52Beban Sewa 53Beban Depresiasi 54Beban Utiilitas 55Beban Perlengkapan 56Beban Asuransi 59Beban Lain-lain.

17 Beban Ditunda (Beban dibayar dimuka)

18 NetSolutions Trial Balance December 31, 2005 Kas piutangg Suplai Pendapatan diterima dimuka Tanah Peralatan Kantor Utang Dagang Pendapatan Sewa Diterima Dimuka Modal, Chris Clark Prive, Chris Clark Pendapatan Jasa Beban gaji Rent Expense Beban Utilitas Beban Suplai Beban Lain-lain Sebagian suplai telah digunakan. Pada 31 December, Perhitungan menunjukan bahwa $760 suplai masih ditangan.

19 Beban suplai Suplai Suplai (saldo pada neraca saldo)$2,000 Suplai ditangan, 31 December – 760 Suplai digunakan $1,240 Dec Dec. 311, Suplai Bal. 2,000 Beban Suplai Bal ,

20 Kas piutang Suplai Pendapatan diterima dimuka Tanah Peralatan Kantor Utang Dagang Pendapatan Sewa Diterima Dimuka Modal, Chris Clark Prive, Chris Clark Pendapatan Jasa Beban gaji Rent Expense Beban Utilitas Beban Suplai Beban Lain-lain NetSolutions Trial Balance December 31, 2005 Pembayaran dimuka untuk 24 bulan asuransi tidak menunjukan bahwa asuransi pada bulan Desember telah kadaluarsa..

21 Beban Asuransi Asuransi dibayar dimuka Dec Asuransi dibayar dimuka Bal. 2,400 Beban Asuransi ,300 Note: You probably have the idea of how posting flows, so the rest of the slides will omit the arrows.

22 Effect of Omitting Adjustment

23 Pendapatan ditunda. (Pendapatan Diterima Dimuka)

24 NetSolutions Trial Balance December 31, 2005 Kas piutang Suplai Pendapatan diterima dimuka Tanah Peralatan Kantor Utang Dagang Pendapatan Sewa Diterima Dimuka Modal, Chris Clark Prive, Chris Clark Pendapatan Jasa Beban gaji Rent Expense Beban Utilitas Beban Suplai Beban Lain-lain Sewa tiga bulan $360, diterima pada 1December. Pada 31 December, hanya $120 yang diperoleh.

25 Pendapatan Sewa Diterima Dimuka Pendapatan Sewa Dec Pendapatan Sewa Diterima Dimuka Bal.360 Pendapatan Sewa

26 Effect of Omitting Adjustment

27 Pengakuan Beban (pengakuan Utang)

28 NetSolutions Trial Balance December 31, 2005 Kas piutang Suplai Pendapatan diterima dimuka Tanah Peralatan Kantor Utang Dagang Pendapatan Sewa Diterima Dimuka Modal, Chris Clark Prive, Chris Clark Pendapatan Jasa Beban gaji Rent Expense Beban Utilitas Beban Suplai Beban Lain-lain Pada akhir Desember, beban diakui $250. Sebelumnya, Beban gaji understated dan tidak ada utang untuk gaji ini.

29 Wages Expense Utang gaji Dec Wages Payable Bal.4,275 Wages Expense 22 51

30 Effect of Omitting Adjustment

31 Pengakuan Pendapatan(Peng akuan Aktiva)

32 NetSolutions Trial Balance December 31, 2005 Kas piutang Suplai Pendapatan diterima dimuka Tanah Peralatan Kantor Utang Dagang Pendapatan Sewa Diterima Dimuka Modal, Chris Clark Prive, Chris Clark Pendapatan Jasa Beban gaji Rent Expense Beban Utilitas Beban Suplai Beban Lain-lain NetSolutions memberikan $500 jasa Desember kepada konsumen yang belum dilakukan penagihan. 29

33 piutangg Pendapatan Jasa Dec piutangg Bal.16,340 Pendapatan Jasa Bal.2,220 2,720 16,840

34 Effect of Omitting Adjustment

35 Aktiva Tetap

36 TanahTanah Tanah tidak memiliki batasan masa manfaat, sehingga tanah tidak perlu didepresiasi.

37 BangunanBangunan Bangunan memiliki masa manfaat yang terbatas, sehingga harus didepresiasi. Akun kontra digunakan untuk penyesuaian adalah akun akumulasi depresiasi- Bangunan

38 PeralatanPeralatan Peralatan memiliki masa manfaat yang terbatas, sehingga harus didepresiasi, dengan akun kontra Akumulasi Depresiasi-Peralatan.

39 NetSolutions mengestimasi depresiasi pada peralatan kantornya. $50 untuk Desember Akumulasi Depresiasi-peralatan Dec Beban Depresiasi Dec Akumulasi Depresiasi- Peralatan Beban Depresiasi

40 Neraca NetSolutions Menunjukan peralatan kantor pada harga perolehan dikurangi akumulasi depresiasi. Peralatan Kantor$1,800 -Akumulasi Depre 50 $1,750 Book value

41 Effect of Omitting Adjustment

42 Summary of Basic Adjustments

43 Neraca Saldo NetSolutions’ telah disesuaikan 31 December 2005

44 NetSolutions Adjusted Trial Balance December 31, 2005 Kas piutang Suplai Pendapatan diterima dimuka Tanah Peralatan Kantor Akumulasi Depresiasi50 00 Utang Dagang Utang Gaji Pendapatan Sewa Diterima Dimuka Modal, Chris Clark Prive, Chris Clark Pendapatan Jasa Pendapatan Sewa Beban Gaji Beban Sewa Beban Utilitas Continued

45 NetSolutions Trial Balance December 31, 2005 (Continued) Beban Suplai Beban Asuransi Beban Lain-Lain

46 Vertical Analysis and Interpretation

47 Fees earned$187,500$150,000 Operating expenses: Wages expense$60,000$45,000 Rent expense15,00012,000 Utilities expense12,5009,000 Supplies expense2,7003,000 Miscellaneous exp. 2,300 1,800 Total operating expenses$92,500 $70,800 Net income$95,000$79,200 Amount Percent Amount Percent J. Holmes, Attorney-at-Law Income Statements For the Years Ended December 31, 2005 and 2006

48 Fees earned$187, %$150, % Operating expenses: Wages expense$60,000$45,000 Rent expense15,00012,000 Utilities expense12,5009,000 Supplies expense2,7003,000 Miscellaneous exp. 2,300 1,800 Total operating expenses$92,500 $70,800 Net income$95,000$79,200 Amount Percent Amount Percent

49 Fees earned$187, %$150, % Operating expenses: Wages expense$60,000$45,000 Rent expense15,00012,000 Utilities expense12,5009,000 Supplies expense2,7003,000 Miscellaneous exp. 2,300 1,800 Total operating expenses$92,500$70,800 Net income$95,000$79, Amount Percent Amount Percent$60,000$187,500$60,000$187, % $15,000$187,500$15,000$187, %

50 Fees earned$187, %$150, % Operating expenses: Wages expense$60,000$45, % Rent expense15,00012,0008.0% Utilities expense12,5009,0006.0% Supplies expense2,7003,0002.0% Miscellaneous exp. 2,300 1, % Total operating expenses$92,500$70, % Net income$95,000$79, % 6.7% 1.4% 1.2% 49.3% 50.7% Amount Percent Amount Percent 32.0% 8.0%

51 The End Chapter 3


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