GAMBARAN UMUM AKUNTANSI Chapter 1 GAMBARAN UMUM AKUNTANSI

Accounting and Financial Reporting Definisi akuntansi Pengguna informasi akuntansi Pembagian akuntansi Jenis-jenis Perusahaan Persamaan Akuntansi Laporan Keuangan

Definisi akuntansi Akuntansi merupakan kegiatan jasa. Fungsinya adalah menyajikan informasi kuantitatif terutama yang bersifat keuangan dari suatu entitas ekonomi (perusahaan) yang ditujukan untuk pengambilan keputusan ekonomi- dalam memilih berbagai pilihan tindakan.

Pengguna Informasi Akuntansi Investor Masyarakat Board of Director Management Employees Pemerintah Supplier Analis Serikat karyawan Pelanggan Kreditor STAKEHOLDER

Kegiatan Akuntansi Menganalisa / Analyzing Mencatat / Recording Mengklasifikasikan / Classifying Mengihktisarkan / Summarizing Melaporkan / Reporting Menginterprestasikan / Interpreting

Jenis Perusahaan menurut Bidang Usaha Perusahaan Jasa (Service Business) Perusahaan Dagang (Merchandising Business Perusahaan Manufaktur/Pabrikan (Manufacturing Business)

contoh Service Business Triwasana Entertainment Product Triwasana Entertainment Garuda Indonesia Transportation Hilton Hotels Hospitality and lodging Bank BRI Financial Telkomsel Telecommunication

Merchandising Business contoh Merchandising Business Product Matahari General merchandise Toys City Toys Electronic City Consumer electronics Amazon.com Internet books, music, video retailer

Manufacturing Business contoh Manufacturing Business Product Toyota Astra Motor Cars, trucks, vans Intel Computer chips Boeing Jet aircraft Adidas Athletic shoes and apparel Coca-Cola Beverages Polytron Stereos and television

Bentuk Perusahaan Perorangan (Proprietorship) Persekutuan (Partnership) Perseroan (Corporation)

A proprietorship adl Persh. yang dimiliki oleh perorangan Keuntungan: Mudah dibentuk Biaya relatif rendah Kelemahan Modal terbatas Kewajiban Pemilik tdk terbatas (Unlimited liability) Joe’s

A partnership = Dimiliki 2 orang /lebih Kelebihan Modal lebih besar Management skills lebih bagus. Kelemahan Kewajiban Pemilik tdk terbatas (Unlimited liability) Joe and Marty’s

A corporation is modalnya terdiri dari lembar-lembar saham Kelebihan Lebih mudah dalam mengumpulkan modal Pemilik mempunyai kewajiban yang terbatas (Limited Liability) J & M, Inc. Kelemahan Biaya Pendirian Mahal Double taxation Entities.

Profesi Akuntansi Akuntan Perusahaan(private accounting) : Akuntan yang bekerja pada dan untuk suatu perusahaan Akuntan Publik ( public accounting) : Akuntan yang menyediakan jasa prosfesinya berdasarkan fee dan tidak terikat dalam suatu perusahaan tertentu.

Pembagian Akuntansi Memfokuskam diri pada Akuntansi Penyajian informasi ke Fihak intern perusahaan Akuntansi Manajemen Memfokuskam diri pada Penyajian informasi ke Fihak ektern perusahaan Akuntansi Keuangan

Financial Reporting Standar : Nilai guna Standarnya : IFRS/SAK Internal Eksternal Standar : Nilai guna Standarnya : IFRS/SAK Lebih detail Lebih ringkas Isi dan bentuk sesuai kebutuhan Wujudnya berupa : a. Laporan Laba rugi Komprehensive b. Laporan Perubahan Ekuitas c. Neraca d. Laporan arus kas e. Catatan atas laporan keuangan

Prinsip dan Konsep Dasar Akuntansi

Prinsip dan Konsep Dasar Akuntansi Business Entity Concept Objectivity Concept Unit Of Measurement Concept Going Concept Arm-Length Transaction

The business entity concept: Data ekonomi yang dilaporkan adalah data akibat transaksi perusahaan. Perusahaan ≠ Pemilik jadi Terdapat pemisahan pelaporan antara harta pemilik vs perusahaan

The objectivity concept: Pencatatan dan pelaporan harus didukung dengan bukti yang handal The unit-of-measure concept :harus disajikan dalam satuan mata uang tertentu

SIKLUS AKUNTANSI ACCOUNTING CYCLE -Bukti transaksi -Jurnal Umum -Buku Besar -Neraca Saldo -Jurnal Penyesuaian - Neraca saldo stlh disesuaikan -Laporan Keuangan -Jurnal Penutup -Neraca Saldo Stlh Penutupan - jurnal pembalik

Siklus Akuntansi Posting 4 3 Jurnal Transak-si Buku Besar 2 5 1 Faktur Work sheet Jurnal Transak-si Buku Besar Mencatat Di Jurnal 2 5 Neraca saldo Mencatat di Bukti 1 Faktur Neraca 6 AJP Jurnal Penyesuaian Lap. Modal Jurnal Penutup Neraca saldo Penutupan Laba Rugi 7 Neraca Saldo Setelah Penyesuaian 9 8 Menyusun laporan Keuangan Jurnal Penutup

Persamaan Akuntansi (Accounting Equation) Assets = Liabilities + Owner’s Equity Harta = Hutang + Modal Pemilik Sumber daya Perusahaan

The Accounting Equation Assets = Liabilities + Owner’s Equity Sumber daya yang berasal/dimiliki oleh kreditur

The Accounting Equation Assets = Liabilities + Owner’s Equity Sumberdaya yang berasal/dimiliki oleh pemilik perusahaan

The Accounting Equation Assets = Liabilities + Owner’s Equity + Add Investasi + Revenue - Withdrawals - Expenses

Transaksi Bisnis Adl Kejadian ekonomi yang secara langsung mempengaruhi kondisi keuangan perusahaan sebagai akibat dari kegiatan perusahaan.

On November 1, 2005, Tn Amir mendirikan perusahaan dengan nama NetSolutions.

a. Tn Amir Menyetor $25,000 ke Bank sebagai Modal Perusahaan. Tn Amir, Capital 25,000 Investment by Tn Amir Cash 25,000 a. Assets Owner’s Equity =

b. Perusahaan membeli tanah $20,000 secara tunai Assets = Owner’s Equity Cash + Land 25,000 Tn Amir, Capital 25,000 Bal. = b. –20,000 +20,000 Bal. 5,000 20,000 25,000

c. Membeli perlengkapan secara kredit senilai $ 1,350 Owner’s Liabilities + Equity Assets = Accounts Tn Amir, Cash + Supplies + Land Payable Capital = Bal. 5,000 20,000 25,000 c. + 1,350 + 1,350 Bal. 5,000 1,350 20,000 1,350 25,000

d. Memperoleh Pendapatan $ 7,500 dalam bentuk kas atas jasa yang diberikan kepada pelanggan. Owner’s Liabilities + Equity Assets = Accounts Tn Amir, Cash + Supplies + Land Payable Capital Bal. 5,000 1,350 20,000 1,350 25,000 = Fees earned d. + 7,500 + 7,500 Bal. 12,500 1,350 20,000 1,350 32,500

e. Perusahaan membayar beban (expenses): wages/upah, $2,125; rent/sewa, $800; utilities/umum, $450; and miscellaneous/lan-lain, $275. Owner’s Liabilities + Equity Assets = Accounts Tn Amir, Cash + Supplies + Land Payable Capital Bal. 12,500 1,350 20,000 1,350 32,500 e. – 3,650 –2,125 – 800 – 450 – 275 Wages Rent Util. Misc. = Bal. 8,850 1,350 20,000 1,350 28,850

f. Melunasi hutangnya sebesar $950 kepada kreditur. Owner’s Liabilities + Equity Assets = Accounts Tn Amir, Cash + Supplies + Land Payable Capital Bal. 8,850 1,350 20,000 1,350 28,850 = f. – 950 – 950 Bal. 7,900 1,350 20,000 400 28,850

g. Diketahui pada akhir bulan, nilai perlengkapan yang masih tersisa sebesar $550, berarti perlengkapan yang telah terpakai senilai $800 Owner’s Liabilities + Equity Assets = Accounts Tn Amir, Cash + Supplies + Land Payable Capital Bal. 7,900 1,350 20,000 400 28,850 = Supplies expense g. – 800 – 800 Bal. 7,900 550 20,000 400 28,050

h. Tn amir mengambil uang dari perusahaan $2,000 untuk keperluan pribadi Owner’s Liabilities + Equity Assets = Accounts Tn Amir, Cash + Supplies + Land Payable Capital Bal. 7,900 550 20,000 400 28,050 = With-drawal h. –2,000 –2,000 Bal. 5,900 550 20,000 400 26,050

Laporan Akuntansi, disebut Laporan Keuangan (financial Reporting), menyediakan ikhtisar atas transaksi perusahaan kepada Stakeholder

Laporan Keuangan Financial Statements Laporan Laba-Rugi Komprehensif/ Income Statement Laporan Perubahan Modal / Statement of owner’s equity NERACA / Statement of Financial Position Laporan Arus Kas/Statement of cash flows Catatan atas Laporan Keuangan/Notes of Financial Reporting

For the Month Ended November 30, 2005 NetSolutions Income Statement For the Month Ended November 30, 2005 Fees earned/Pendapatan $7 500 00 Operating expenses/Beban Operasional: Wages expense /Beban Gaji $2 125 00 Rent expense/Beban Sewa 800 00 Supplies expense/Beban Perlgkapan 800 00 Utilities expense /Beban umum 450 00 Miscellaneous expense / Lain-lain 275 00 Total operating expenses 4 450 00 To the statement of owner’s equity Net income /Laba $3 050 00

Statement of Owner’s Equity For the Month Ended November 30, 2005 NetSolutions Statement of Owner’s Equity For the Month Ended November 30, 2005 Tn Amir, capital, November 1, 2005 $ 0 Investment on November 1 $25 000 00 Net income for November 3 050 00 $28 050 00 From the income statement Less withdrawals 2 000 00 Increase in owner’s equity 26 050 00 Tn Amir, capital, November 30, 2005 $26 050 00 To the balance sheet

Statement of Financial Position NetSolutions Statement of Financial Position November 30, 2005 From the statement of owner’s equity Assets Liabilities Cash $ 5 900 00 Accounts Payable $ 400 00 Supplies 550 00 Owner’s Equity Land 20 000 00 Tn Amir, cap. 26 050 00 Total liabilities and Total assets $26 450 00 owner’s equity $26 450 00 This balance sheet presented using the account form

When the balance sheet displays the liabilities and owner’s equity below the assets, the report form is being used.

Statement of Cash Flows For the Month Ended November 30, 2005 NetSolutions Statement of Cash Flows For the Month Ended November 30, 2005 Cash flows from operating activities: Cash received from customers $ 7 500 00 Deduct cash payments for expenses and payments to creditors 4 600 00 Net 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 00 Net cash flow from financing activities 23 000 00 Net cash flow and Nov. 30, 2005 cash bal. $ 5 900 00 ) Should match Cash on the balance sheet

Statement of Cash Flows 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.

Tools for Financial Analysis and Interpretation The ratio of liabilities to owner’s equity allows owners like Tn Amir to analyze the firm’s ability to withstand poor business conditions. Ratio of liabilities to owner’s equity = Total Liabilities Total owner’s equity (or total stockholders’ equity)

Tools for Financial Analysis and Interpretation Ratio of liabilities to owner’s equity = $400 $26,050 = 0.015 Ratio of liabilities to owner’s equity

Chapter 1 The End