SISTEM INFORMASI AKUNTANSI

Topik Sistem Informasi Akuntansi Siklus Akuntansi Laporan Keuangan Rekonsiliasi Basis Akrual dan Kas 1. On the topic, “Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial Reporting suggest should be included in future financial statements? Non-financial Measurements (customer satisfaction indexes, backlog information, and reject rates on goods purchases). Forward-looking Information Soft Assets (a company’s know-how, market dominance, marketing setup, well-trained employees, and brand image). Timeliness (no real time financial information)

Siklus Akuntansi Definisi Persamaan Akuntansi Double entry sistem – Sistem Debit / Kredit Laporan keuangan dan struktur kepemilikan Pengaruh jenis industri terhadap SIA 1. On the topic, “Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial Reporting suggest should be included in future financial statements? Non-financial Measurements (customer satisfaction indexes, backlog information, and reject rates on goods purchases). Forward-looking Information Soft Assets (a company’s know-how, market dominance, marketing setup, well-trained employees, and brand image). Timeliness (no real time financial information)

Sistem Informasi Akuntansi Mengumpulkan dan memproses data transaksi Desiminasi informasi kepada pihak yang membutuhkan. Informasi yang dihasilkan dapat berbeda tergantung kebutuhan informasi oleh penggunaha. Proses dipengaruhi penggunaan teknologi Ref: Kieso Weygant ed 13

Debits and Credits If Debit entries are greater than Credit entries, the account will have a debit balance. Account Name Debit / Dr. Credit / Cr. Transaction #1 $10,000 $3,000 Transaction #2 Transaction #3 8,000 Balance $15,000

The Accounting Equation Relationship among the assets, liabilities and stockholders’ equity of a business: Illustration 3-3 The equation must be in balance after every transaction. For every Debit there must be a Credit. Ref: Kieso Weygant ed 13

Financial Statements and Ownership Structure Ownership structure dictates the types of accounts that are part of the equity section. Proprietorship or Partnership Corporation Capital Account Drawing Account Common Stock Additional Paid-in Capital Dividends Declared Retained Earnings

Financial Statements and Ownership Structure Illustration 3-4 Balance Sheet Stockholders’ Equity Common Stock (Investment by stockholders) Retained Earnings (Net income retained in business) Dividends Net income or Net loss (Revenues less expenses) Income Statement Statement of Retained Earnings Ref: Kieso Weygant ed 13

Laporan Keuangan - Industri Semua industri membutukan sistem informasi akuntansi Sistem akuntansi dan konsep dasar sama. Perbedaan pada: Penyajian laporan keuangan, misal untuk Bank, Asuransi Nama akun khusus Komposisi aset, liabilitas, struktur biaya Pentingnya penggunaan teknologi informasi

Siklus Akuntansi 1. Analisis transaksi 2. Jurnal transaksi tersebut 3. Posting transaksi ke akun di buku besar 4. Siapkan neraca saldo (tidak disesuaikan) 5. Siapkan ayat jurnal penyesuian yang perlu 6. Siapkan neraca saldo yang disesuaikan 7. Siapkan laporan keuangan 8. Siapkan ayat jurnal penutup untuk tahun tersebut 9. Siapkan neraca saldo setelah penutup

The Accounting Cycle Transactions 9. Reversing entries Illustration 3-6 Transactions 9. Reversing entries 1. Journalization 8. Post-closing trail balance 2. Posting 7. Closing entries 3. Trial balance 6. Financial Statements Work Sheet 4. Adjustments 5. Adjusted trial balance Ref: Kieso Weygant ed 13

Types of Adjusting Entries Illustration 3-20 Prepayments Accruals 1. Prepaid Expenses. Expenses paid in cash and recorded as assets before they are used or consumed. 3. Accrued Revenues. Revenues earned but not yet received in cash or recorded. 2. Unearned Revenues. Revenues received in cash and recorded as liabilities before they are earned. 4. Accrued Expenses. Expenses incurred but not yet paid in cash or recorded. Ref: Kieso Weygant ed 13

Financial Statements of a Merchandising Company Illustration 3-39 Ref: Kieso Weygant ed 13

Financial Statements of a Merchandising Company Illustration 3-40 Ref: Kieso Weygant ed 13

Financial Statements of a Merchandising Company Illustration 3-41 Ref: Kieso Weygant ed 13

Kedua hal di atas diharuskan oleh SOX (Sarbane Oxley Act) Internal kontrol adalah sistem cek and balance yang didesain untuk mecegah dan mendeteksi fraud dan error. Kedua hal di atas diharuskan oleh SOX (Sarbane Oxley Act) Biaya untuk merevies internal control review sangat tinggi. Standar internal kontrol hanya diterapkan pada perusahaan besar dan listed di SEC. Apakah perusahaan yang listed di US dari negara lain harus taat pada SOX. Ref: Kieso Weygant ed 13

Main References Intermediate Accounting Kieso, Weygandt, Walfield, 13th edition, John Wiley Standar Akuntansi Keuangan Dewan Standar Akuntansi Keuangan, IAI, Penerbit Salemba 4