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Chapter 1 Introduction to Accounting and Business Accounting, 21 st Edition Warren Reeve Fess PowerPoint Presentation by Douglas Cloud Professor Emeritus.

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Presentasi berjudul: "Chapter 1 Introduction to Accounting and Business Accounting, 21 st Edition Warren Reeve Fess PowerPoint Presentation by Douglas Cloud Professor Emeritus."— Transcript presentasi:

1 Chapter 1 Introduction to Accounting and Business 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.

2 Like right now. Some of the action has been automated, so click the mouse when you see this lighting bolt in the lower right-hand corner of the screen. You can point and click anywhere on the screen.

3 1.Describe the nature of a business. 2.Describe the role of accounting in business. 3.Describe the importance of business ethics and the basic principles of proper ethical conduct. 4.Describe the profession of accounting. 5.Summarize the development of accounting principles and relate them to practice. 6.State the accounting equation and define each element of the equation. ObjectivesObjectives After studying this chapter, you should be able to:

4 7.Explain how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation. ObjectivesObjectives 8.Describe the financial statements of a proprietorship and explain how they interrelate. 9.Use the ratio of liabilities to owner’s equity to analyze the ability of a business to withstand poor business conditions.

5 Manufacturing Business Product Product General MotorsCars, trucks, vans IntelComputer chips BoeingJet aircraft NikeAthletic shoes and apparel Coca-ColaBeverages SonyStereos and television General MotorsCars, trucks, vans IntelComputer chips BoeingJet aircraft NikeAthletic shoes and apparel Coca-ColaBeverages SonyStereos and television Types of Businesses

6 Merchandising Business Product Product Wal-MartGeneral merchandise Toys “R” UsToys Circuit CityConsumer electronics Lands’ EndApparel Amazon.comInternet books, music, video retailer Wal-MartGeneral merchandise Toys “R” UsToys Circuit CityConsumer electronics Lands’ EndApparel Amazon.comInternet books, music, video retailer Types of Businesses

7 Service Business Product Product DisneyEntertainment Delta Air LinesTransportation Marriott HotelsHospitality and lodging Merrill LynchFinancial advice SprintTelecommunication DisneyEntertainment Delta Air LinesTransportation Marriott HotelsHospitality and lodging Merrill LynchFinancial advice SprintTelecommunication Types of Businesses

8 There are three types of business organizations Proprietorship Partnership Corporation

9 A proprietorship is owned by one individual. Advantages Ease in organizing Low cost of organizing Disadvantage Limited source of financial resources Unlimited liability Joe’s

10 A partnership is owned by two or more individuals. Advantages More financial resources than a proprietorship. Additional management skills. Disadvantage Unlimited liability. Joe and Marty’s

11 A corporation is organized under state or federal statutes as a separate legal entity. Advantage The ability to obtain large amounts of resources by issuing stocks. Disadvantage Double taxation. J & M, Inc.

12 Business Strategies A business strategy is an integrated set of plans and actions designed to enable the business to gain an advantage over its competitors, and in doing so, to maximize its profits.

13 Business Strategies Under a low-cost strategy, a business designs and produces products or services of acceptable quality at a cost lower than that of its competitors. Wal-Mart Southwest Airlines

14 Business Strategies Under a differential strategy, a business designs and produces products or services that possess unique attributes or characteristics which customers are willing to pay a premium price. Maytag Tommy Hilfiger

15 Value Chain of a Business A value chain is the way a business adds value for its customers by processing inputs into product or service. Inputs Business Processes Business Processes Products or Services Products or Services Customer Value Customer Value

16 A business stakeholder is a person or entity having an interest in the economic performance of the business. Business Stakeholders

17 2 Assess stakeholders’ informational needs. The Process of Providing Information STAKEHOLDERS Internal: Owners, managers, employees External: Customers, creditors, government 1 Identify stake- holders.

18 Accounting Information System Design the accounting information system to meet stakeholders’ needs. 3 4 Record economic data about business activities and events. The Process of Providing Information

19 5 Prepare accounting reports for stakeholders. STAKEHOLDERS Internal: Owners, managers, employees External: Customers, creditors, government Accounting Information System The Process of Providing Information

20 Business Ethics 1.Avoid small ethical lapses. 2.Focus on your long-term reputation. 3.You may expect to suffer adverse personal consequences for holding to an ethical position. Sound Principles that form the foundation for ethical behavior

21 Profession of Accounting Accountants employed by a business firm or a not-for-profit organization are said to be engaged in private accounting. Accountants and their staff who provide services on a fee basis are said to be employed in public accounting.

22 Generally Accepted Accounting Principles (GAAP)

23 The business entity concept limits the economic data in the accounting system to data related directly to the activities of the business. The cost concept is the basis for entering the exchange price, or cost of an acquisition in the accounting records.

24 The objectivity concept requires that the accounting records and reports be based upon objective evidence. The unit-of-measure concept requires that economic data be recorded in dollars.

25 Persamaan Akuntansi Aktiva = Utang + Modal Sumber daya yang dimiliki oleh bisnis.

26 Persamaan Akuntansi Aktiva = Utang + Modal Hak kreditor, merupakan utang bisnis.

27 Persamaan Akuntansi Aktiva = Utang + Modal Hak pemilik

28 Apa yang dimaksud Transaksi bisnis? Transaksi bisnis adalah suatu kejadian ekonomi atau kondisi yang secara langsung merubah suatu kondisi keuangan entitas atau secara langsung mempengaruhi hasil operasinya.

29 Pada 1 November 2005,, Chris Clark memulai usahanya dengan nama NetSolutions.

30 a. Chris Clark mendepositokan sebesar $25,000 dibank dalam rekening atas nama NetSolutions. Modal, Chris Clark 25,000Investasi oleh Chris Clark Kas 25,000 a. Aktiva Modal = =

31 b. NetSolutions membeli tanah seharga $20,000. Modal,Chris Clark 25,000 Kas + Tanah 25,000 Bal. Aktiva Modal = = b. –20,000+20,000 Bal. 5,00020,00025,000

32 Utang Modal, Kas + Suplai + Tanah Dagang Chris Clark Aktiva c. Selama bulan berjalan, NetSolutions membeli suplai sebesar $1,350 dan sepakat membayarnya dalam waktu dekat (utang). Utang + Modal = Bal.5,00020,00025,000 c. + 1,350+ 1,350 Bal.5,0001,35020,0001,35025,000 =

33 d. NetSolutions menyediakan jasa kepada pelanggan, memperoleh fee sebesar $7,500 dengan menerima kas. Bal.12,5001,35020,0001,35032,500 d. + 7,500+ 7,500 Utang Modal, Kas + Suplai + Tanah Dagang Chris Clark Aktiva Utang + Modal Bal.5,0001,35020,0001,35025,000 Penda patan = =

34 e. – 3,650–2,125 – 800 – 450 – 275 Upah Sewa Util. Lain. Utang Modal, Kas + Suplai + Tanah Dagang Chris Clark Aktiva e. NetSolutions membayar beban berikut: upah, $2,125; sewa, $800; utilities, $450; and lain-lain, $275. Utang + Modal = Bal.12,5001,35020,0001,35032,500 = Bal.8,8501,35020,0001,35028,850

35 Utang Modal, Kas + Suplai + Tanah Dagang Chris Clark Aktiva f. NetSolutions membayar $950 kepada kreditor untuk bulan berjalan. Utang + Modal = Bal.8,8501,35020,0001,35028,850 f. – 950– 950 = Bal.7,9001,35020, ,850

36 Utang Modal, Kas + Suplai + Tanah Dagang Chris Clark Aktiva g. Pada akhir bulan beban suplai di tangan $550, jadi $800 yang digunakan. Utang + Modal = Bal.7,9001,35020, ,850 g. – 800– 800 = Bal.7, , ,050 Beban Suplai

37 Utang Modal, Kas + Suplai + Tanah Dagang Chris Clark Aktiva h. Pada akhir bulan, Chris menarik kas $2,000 untuk kepentingan pribadi Utang + Modal Bal.7, , ,050 h. –2,000–2,000 Bal.5, , ,050 prive = =

38 Prive Beban dikurangi Modal Pengaruh Transaksi pada Modal ditambah Investasi pemilik pendapatan Laba bersih

39 Laporan akuntansi disebut laporan keuangan, menyediakan ringkasan informasi kepada pemilik.

40 Laporan Keuangan Laporan laba rugi—ringkasan pendapatan dan biaya untuk periode waktu tertentu. Laporan perubahan modal—Ringkasan perubahan modal yang terjadi selama suatu periode tertentu. Neraca—Daftar Aktiva, utang, dan modal pada tanggal tertentu. Laporan Arus Kas—Ringkasan penerimaan dan pengeluaran kas pada periode tertentu.

41 Endapatan fee$ Beban operasi: Beban sewa $ Beban upah Beban suplai Beban Utilities Beban lain-lain Total beban operasi NetSolutions Laporan laba rugi Untuk bulan berakhir 30 November Laba bersih$ Ke laporan perubahan modal

42 Modal, Chris Clark, 1 November, 2005$ 0 NetSolutions Laoran Perubahan Modal Untuk bulan berakhir 30 November 2005 Investasi pada 1 November$ Laba bersih untuk November $ Dikurang Prive Peningkatan modal Modal, Chris Clark, 30 November 2005$ Dari laba rugi Ke neraca

43 Aktiva Utangs NetSolutions Neraca 30 November 2005 Kas$ Utang dagang$ Suplai Modal Tanah Modal, Chris Total utang Total aktiva$ dan modal $ Dari laporan perubahan modal Neraca ini ditampilkan menggunakan format akun

44 Ketika neraca menampilkan utang dan modal dibawah aktiva, berarti menggunakan format laporan.

45 Arus kas dari aktivitas operasi: kas diterima dari pelanggan$ dikurangi pembayaran kas untuk beban dan pembayaran kepada kreditor Arus kas dari aktivitas operasi Arus kas dari aktivitas investasi: pembayaran kas untuk perolehan tanah( Arus kas dari aktivitas pendanaan: kas diterima sebagai investasi pemilik$ dikurangi penarikan oleh pemilik arus kas bersih dari aktivitas pendanaan Arus kas bersih dan saldo kas 30 Nov.$ NetSolutions Laporan Arus kas Untuk bulan berakhir 30 November 2005 Should match Cash on the balance sheet )

46 Laporan Arus Kas Kas dari aktivitas operasi—Bagian ini melaporkan ringkasan kas diterima dan pembayran kas dari operasi. Arus kas dari aktivitas investasi—Bagian ini melaporkan transaksi kas dari perolehan dan penjualan aktiva tetap. Kas dari Aktivitas Pendanaan.—Bagian ini melaporkan transaksi kas berhubungan dengan investsasi oleh pemilik, peminjaman,dan penarikan kas oleh pemilik.

47 Ratio of liabilities to owner’s equity = Total Liabilities Total owner’s equity (or total stockholders’ equity) Ratio utang terhadap modal memungkinkan pemilik seperti Chris Clark untuk dapat menganalisa kemampuan erusahaan untuk dapat bertahan pada kondisi bisnis yang buruk. Perangkat Untuk Analisa dan interpretasi laporan keuangan

48 Ratio of liabilities to owner’s equity = $400 $26,050 Tools for Financial Analysis and Interpretation = Ratio of liabilities to owner’s equity

49 The End Chapter 1


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