PENGANTAR AKUNTANSI (Siklus dan Jurnal)  Balance Sheet Statement of financial position at specific point in time  Income Statement Summarizes revenues and expenses over an accounting period Statement of Cash Flows Amount of cash generated during period is not what is shown on balance sheet Tells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities Statement of Retained Earnings Reports how much of earnings retained in business rather than paid out in dividends over the life of the firm   Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash

Ilustrasi Persamaan Akuntansi Transaksi: Assets = Liab. + Equity 1. Setoran modal oleh pemilik $100.000 2. Beli perlengkapan $60,000 tunai. 3. Beli persediaan $15,000 kredit. 4. Bayar utk suplier $8,000 (dari hutang $15,000). 5. Share modal untuk pemasok (diambil dari hutang) $7,000 6. Pay for one year insurance policy, $600 in cash. 7. Customer pays $3,000 for merchandise to be delivered in the future. +$100,000 +$100,000 +$60,000 -$60,000 +$15,000 +$15,000 -$8,000 -$8,000 -$7,000 +$7,000 +$600 -$600 +$3,000 +$3,000

Penggunaan Jurnal Debit Kredit Bentuk banyak kolom sebelumnya membutuhkan jumlah lembar kertas kerja yang tidak menentu (TIDAK EFISIEN) SISTEM DOUBLE ENTRY, setiap transaksi dicatat sebelah DEBIT dan KREDIT, Tetapi tetap menggunakan dasar PERSAMAAN AKUNTANSI.  Balance Sheet Statement of financial position at specific point in time  Income Statement Summarizes revenues and expenses over an accounting period Statement of Cash Flows Amount of cash generated during period is not what is shown on balance sheet Tells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities Statement of Retained Earnings Reports how much of earnings retained in business rather than paid out in dividends over the life of the firm   Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash

(Liabilities + Equity) Persamaan Akuntansi Kredit Debit Hutang + Modal (Liabilities + Equity) Aktiva (Assets) = Rumus Jurnal Transaksi  Balance Sheet Statement of financial position at specific point in time  Income Statement Summarizes revenues and expenses over an accounting period Statement of Cash Flows Amount of cash generated during period is not what is shown on balance sheet Tells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities Statement of Retained Earnings Reports how much of earnings retained in business rather than paid out in dividends over the life of the firm   Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash

Pemasukan ke Jurnal (Journal Entry) (Yang entry adalah Dokumen/Bukti Transaksi) Jan 1 Kas 100,000 Modal, Nama Pemilik 100,000 Jan 2 HP Perlengkapan 60,000 Kas 60,000 Jan 3 Persediaan 15,000 Hutang Dagang 15,000 Dan seterusnya…

Special Journals JURNAL UMUM tidak effisien manakala jumlah transaksi semakin meningkat. Oleh karena itu transaksi sejenis dicatat dalam Jurnal Khusus (special purposes journal). Penjualan Kredit Jurnal Penjualan Pembelian Kredit Jurnal Pembelian Penerimaan Kas Jurnal Penerimaan Kas Pengeluaran Kas Jurnal Pengeluaran Kas Selain di atas Jurnal Umum

Jurnal Penjualan

Jurnal Pembelian

Jurnal Penerimaan Kas

Jurnal Pengeluaran Kas

Jurnal Umum

Siklus Akuntansi (Manual) Posting

Computerised Accounting Systems