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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. 20042005 Paid $10,000 for an advertising campaign for a product that will be introduced in 2003. Menjual produk yang diiklankan. $10,000 beban ditahun 2005 untuk menandingkan pendapatan. Membayar $10,000 untuk iklan produk yang akan di kenalkan tahun 2005. $10,000 Dicatat sebagai aset.

10 NetSolutions Trial Balance December 31, 2005 Kas 2 065 00 piutang 2 220 00 Suplai2 000 00 Pendapatan diterima dimuka 2 400 00 Tanah 20 000 00 Peralatan Kantor 1 800 00 Utang Dagang 900 00 Pendapatan Sewa Diterima Dimuka 360 00 Modal, Chris Clark25 000 00 Prive, Chris Clark4 000 00 Pendapatan Jasa 16 340 00 Beban gaji 4 275 00 Rent Expense1 600 00 Beban Utilitas985 00 Beban Suplai800 00 Beban Lain-lain.455 0042 600 00 Neraca saldo belum disesuiakan

11 Kas 2 065 00 piutang 2 220 00 Suplai2 000 00 Pendapatan diterima dimuka 2 400 00 Tanah 20 000 00 Peralatan Kantor 1 800 00 Utang Dagang 900 00 Pendapatan Sewa Diterima Dimuka 360 00 Modal, Chris Clark25 000 00 Prive, Chris Clark4 000 00 Pendapatan Jasa 16 340 00 Beban gaji 4 275 00 Rent Expense1 600 00 Beban Utilitas985 00 Beban Suplai800 00 Beban Lain-lain.455 0042 600 00 NetSolutions Trial Balance December 31, 2005 Assets

12 Kas 2 065 00 piutang 2 220 00 Suplai2 000 00 Pendapatan diterima dimuka 2 400 00 Tanah 20 000 00 Peralatan Kantor 1 800 00 Utang Dagang 900 00 Pendapatan Sewa Diterima Dimuka 360 00 Modal, Chris Clark25 000 00 Prive, Chris Clark4 000 00 Pendapatan Jasa 16 340 00 Beban gaji 4 275 00 Rent Expense1 600 00 Beban Utilitas985 00 Beban Suplai800 00 Beban Lain-lain.455 0042 600 00 NetSolutions Trial Balance December 31, 2005 Liabilities

13 Kas 2 065 00 piutang 2 220 00 Suplai2 000 00 Pendapatan diterima dimuka 2 400 00 Tanah 20 000 00 Peralatan Kantor 1 800 00 Utang Dagang 900 00 Pendapatan Sewa Diterima Dimuka 360 00 Modal, Chris Clark25 000 00 Prive, Chris Clark4 000 00 Pendapatan Jasa 16 340 00 Beban gaji 4 275 00 Rent Expense1 600 00 Beban Utilitas985 00 Beban Suplai800 00 Beban Lain-lain.455 0042 600 00 NetSolutions Trial Balance December 31, 2005 Owner’s Equity

14 Kas 2 065 00 piutang 2 220 00 Suplai2 000 00 Pendapatan diterima dimuka 2 400 00 Tanah 20 000 00 Peralatan Kantor 1 800 00 Utang Dagang 900 00 Pendapatan Sewa Diterima Dimuka 360 00 Modal, Chris Clark25 000 00 Prive, Chris Clark4 000 00 Pendapatan Jasa 16 340 00 Beban gaji 4 275 00 Rent Expense1 600 00 Beban Utilitas985 00 Beban Suplai800 00 Beban Lain-lain.455 0042 600 00 NetSolutions Trial Balance December 31, 2005 Revenue

15 Cash2 065 00 Accounts Receivable2 220 00 Supplies2 000 00 Prepaid Insurance2 400 00 Land20 000 00 Office Equipment1 800 00 Accounts Payable900 00 Unearned Rent360 00 Chris Clark, Capital25 000 00 Chris Clark, Drawing4 000 00 Fees Earned16 340 00 Wages Expense4 275 00 Rent Expense1 600 00 Utilities Expense985 00 Supplies Expense800 00 Miscellaneous Expense455 0042 600 00 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 2 065 00 piutangg2 220 00 Suplai2 000 00 Pendapatan diterima dimuka 2 400 00 Tanah 20 000 00 Peralatan Kantor 1 800 00 Utang Dagang 900 00 Pendapatan Sewa Diterima Dimuka 360 00 Modal, Chris Clark25 000 00 Prive, Chris Clark4 000 00 Pendapatan Jasa 16 340 00 Beban gaji 4 275 00 Rent Expense1 600 00 Beban Utilitas985 00 Beban Suplai800 00 Beban Lain-lain.455 0042 600 00 Sebagian suplai telah digunakan. Pada 31 December, Perhitungan menunjukan bahwa $760 suplai masih ditangan.

19 12341234 Beban suplai1 240 00 Suplai1 240 00 Suplai (saldo pada neraca saldo)$2,000 Suplai ditangan, 31 December – 760 Suplai digunakan $1,240 Dec. 31 2005 Dec. 311,240 55 14 Suplai Bal. 2,000 Beban Suplai Bal.800 14 55 2,040 760

20 Kas 2 065 00 piutang 2 220 00 Suplai2 000 00 Pendapatan diterima dimuka 2 400 00 Tanah 20 000 00 Peralatan Kantor 1 800 00 Utang Dagang 900 00 Pendapatan Sewa Diterima Dimuka 360 00 Modal, Chris Clark25 000 00 Prive, Chris Clark4 000 00 Pendapatan Jasa 16 340 00 Beban gaji 4 275 00 Rent Expense1 600 00 Beban Utilitas985 00 Beban Suplai800 00 Beban Lain-lain.455 0042 600 00 NetSolutions Trial Balance December 31, 2005 Pembayaran dimuka untuk 24 bulan asuransi tidak menunjukan bahwa asuransi pada bulan Desember telah kadaluarsa..

21 45674567 31Beban Asuransi100 00 Asuransi dibayar dimuka100 00 Dec. 31100 56 15 Asuransi dibayar dimuka Bal. 2,400 Beban Asuransi 15 56 2,300 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 2 065 00 piutang 2 220 00 Suplai2 000 00 Pendapatan diterima dimuka 2 400 00 Tanah 20 000 00 Peralatan Kantor 1 800 00 Utang Dagang 900 00 Pendapatan Sewa Diterima Dimuka 360 00 Modal, Chris Clark25 000 00 Prive, Chris Clark4 000 00 Pendapatan Jasa 16 340 00 Beban gaji 4 275 00 Rent Expense1 600 00 Beban Utilitas985 00 Beban Suplai800 00 Beban Lain-lain.455 0042 600 00 Sewa tiga bulan $360, diterima pada 1December. Pada 31 December, hanya $120 yang diperoleh.

25 7 8 9 10 31Pendapatan Sewa Diterima Dimuka120 00 Pendapatan Sewa120 00 Dec. 31120 23 42 Pendapatan Sewa Diterima Dimuka Bal.360 Pendapatan Sewa 23 42 240

26 Effect of Omitting Adjustment

27 Pengakuan Beban (pengakuan Utang)

28 NetSolutions Trial Balance December 31, 2005 Kas 2 065 00 piutang 2 220 00 Suplai2 000 00 Pendapatan diterima dimuka 2 400 00 Tanah 20 000 00 Peralatan Kantor 1 800 00 Utang Dagang 900 00 Pendapatan Sewa Diterima Dimuka 360 00 Modal, Chris Clark25 000 00 Prive, Chris Clark4 000 00 Pendapatan Jasa 16 340 00 Beban gaji 4 275 00 Rent Expense1 600 00 Beban Utilitas985 00 Beban Suplai800 00 Beban Lain-lain.455 0042 600 00 25 Pada akhir Desember, beban diakui $250. Sebelumnya, Beban gaji understated dan tidak ada utang untuk gaji ini.

29 10 11 12 13 31Wages Expense250 00 Utang gaji250 00 Dec. 31250 51 22 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 2 065 00 piutang 2 220 00 Suplai2 000 00 Pendapatan diterima dimuka 2 400 00 Tanah 20 000 00 Peralatan Kantor 1 800 00 Utang Dagang 900 00 Pendapatan Sewa Diterima Dimuka 360 00 Modal, Chris Clark25 000 00 Prive, Chris Clark4 000 00 Pendapatan Jasa 16 340 00 Beban gaji 4 275 00 Rent Expense1 600 00 Beban Utilitas985 00 Beban Suplai800 00 Beban Lain-lain.455 0042 600 00 NetSolutions memberikan $500 jasa Desember kepada konsumen yang belum dilakukan penagihan. 29

33 13 14 15 16 31 piutangg500 00 Pendapatan Jasa500 00 Dec. 31500 12 41 piutangg Bal.16,340 Pendapatan Jasa 12 41 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. 16 17 18 19 Akumulasi Depresiasi-peralatan 50 00 Dec. 3150 19 Beban Depresiasi Dec. 3150 Akumulasi Depresiasi- Peralatan 19 53 Beban Depresiasi50 0031

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 2 065 00 piutang 2 220 00 Suplai2 000 00 Pendapatan diterima dimuka 2 400 00 Tanah 20 000 00 Peralatan Kantor 1 800 00 Akumulasi Depresiasi50 00 Utang Dagang900 00 Utang Gaji250 00 Pendapatan Sewa Diterima Dimuka240 00 Modal, Chris Clark.25 000 00 Prive, Chris Clark4 000 00 Pendapatan Jasa16 840 00 Pendapatan Sewa120 00 Beban Gaji4 525 00 Beban Sewa1 600 00 Beban Utilitas 985 00 41 Continued

45 NetSolutions Trial Balance December 31, 2005 (Continued) Beban Suplai2 040 00 Beban Asuransi100 00 Beban Lain-Lain455 0043 400 00 42

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 2006 2005 J. Holmes, Attorney-at-Law Income Statements For the Years Ended December 31, 2005 and 2006

48 Fees earned$187,500100.0%$150,000100.0% 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 2006 2005

49 Fees earned$187,500100.0%$150,000100.0% 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 2006 2005 Amount Percent Amount Percent$60,000$187,500$60,000$187,500 32.0% $15,000$187,500$15,000$187,500 38.0%

50 Fees earned$187,500100.0%$150,000100.0% Operating expenses: Wages expense$60,000$45,00030.0% Rent expense15,00012,0008.0% Utilities expense12,5009,0006.0% Supplies expense2,7003,0002.0% Miscellaneous exp. 2,300 1,800 1.2% Total operating expenses$92,500$70,80047.2% Net income$95,000$79,20052.8% 6.7% 1.4% 1.2% 49.3% 50.7% 2006 2005 Amount Percent Amount Percent 32.0% 8.0%

51 The End Chapter 3


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