Akuntansi dan Bisnis As with most texts, the first chapter will be devoted to an introduction to terms and techniques we will be using in the remaining chapters. For some, this may be your first business course and the terms will be new. We will be discussing many of the key concepts introduced here in the remaining chapters of the text.

Tujuan Pembelajaran Menjelaskan tujuan dan pentingnya akuntansi dalam era informasi Mengidentifikasi pengguna akuntansi mengidentifikasi bidang pekerjaan terkait dengan akuntansi Menjelaskan arti Prinsip Akuntansi Diterima Umum dan penerapannya Memahami persamaan dasar akuntansi dan komponennya Menganalisis transaksi dengan menggunakan persamaan dasar akuntansi Membuat laporan keuangan sederhana dan menjelaskan bagaimana hubungan antar laporan keuangan

Arti Penting Akuntansi sebuah sistem yang Akuntansi Mengidentifikasi Mencatat Informasi yang Accounting is the process of identifying, recording and communicating information that is relevant, reliable, and comparable. The goal of the accounting process is to provide helpful information to users of financial information. Quality information may help users reach more informed decisions. Relevan Mengkomukasikan Untuk membantu dalam pengambilan keputusan Reliabel Komparabel

Aktivitas Akuntansi Identifikasi Aktivitas Bisnis Mencatat Aktivitas Bisnis Mengkomunikasikan Aktivitas Bisnis Not all transactions entered into by a business entity are capable of being recorded. Our first task as accountants is to identify those transactions that may be recorded in the accounting system. In recording business transactions, we must follow the rules of double-entry bookkeeping. We will spend a significant amount of time early in the course discussing in detail the rules of the accounting process. Next, we should follow standard formatting when reporting information to users outside the organization. External users include stockholders of the company, lenders, various governmental agencies, and others.

Pengguna Informasi Akuntansi Eksternal Lenders Shareholders Governments Consumer Groups External Auditors Customers Internal Managers Officers/Directors Internal Auditors Sales Staff Budget Officers Controllers Accountants prepare reports for both external and internal users. Managers of the business need information to help direct and control operations of a business. The sales/marketing department needs information about customers and products. Officers of the company need information to develop strategic plans.

Financial accounting menyediakan financial statements. Informasi Akuntansi Eksternal Financial accounting menyediakan financial statements. Internal In this book we will spend most of our time developing financial accounting information for external users. Some of the material we cover will prove useful to managers and other internal decision makers. Managerial accounting menyediakan informasi yang digunakan untuk pengambilan keputusan internal.

Bidang Pekerjaan Managerial Financial Taxation Accounting-related General accounting Cost accounting Budgeting Internal auditing Consulting Controller Treasurer Strategy Financial Preparation Analysis Auditing Regulatory Consulting Planning Criminal investigation Taxation Preparation Planning Regulatory Investigations Consulting Enforcement Legal services Estate plans Accounting-related Lenders Consultants Analysts Traders Directors Underwriters Planners Appraisers Investigators Market researchers Systems designers Merger services Business valuation Human services Litigation support Entrepreneurs Careers in accounting can follow many paths. There is great demand for financial accountants in the preparation of financial statements, dealing with regulatory agencies like the Internal Revenue Service, and consulting. Management accountants help track product costs, prepare budgets and serve as a consultant to managers. The field of taxation includes everything from the preparation of tax returns to consulting with clients about estate and gift planning. Individuals with accounting backgrounds may move into other areas of importance within an organization. Individuals with accounting training often become business owners and managers. They are in high demand in all financial and investigative fields.

Generally Accepted Accounting Principles (GAAP) Generally accepted accounting principles (GAAP) adalah konsep dan aturan yang mengatur praktik akuntansi keuangan. Relevant Information Mempengaruhi pengambilan keputusan. Reliable Information Dipercaya oleh pengguna informasi Financial accounting is governed by a set of rules we call Generally Accepted Accounting Principles, or GAAP for short. Generally accepted accounting principles identify three major characteristics of information. First, the information must be relevant. Relevant information impacts the decision of the informed user for financial information. Second, the information must be reliable. Finally, the information must be comparable. Comparability helps us compare financial information from one period with that of the next period. Comparable Information Mampu membedakan.

Lembaga Penyusun Standar Akuntansi Dewan Standar Akuntansi Keuangan (DSAK), lembaga yang ada di Ikatan Akuntan Indonesia (IAI) yang menetapkan Standar Akuntansi Keuangan (SAK) yang berlaku di Indonesia. Badan Pengawas Pasar Modal dan Lembaga Keuangan adalah lembaga pemerintah yang menetapkan standar pelaporan bagi perusahaan yang menerbitkan saham kepada masyarakat. The Financial Accounting Standards Board is recognized as the group in the private sector that makes specific accounting principles. If an accountant departs from the principles established by the F A S B, proper disclosure of the departure must be made. In the public sector, the Securities and Exchange Commission has the authority to establish accounting principles for companies reporting to the agency. Currently, the Securities and Exchange Commission has accepted all pronouncements of the F A S B for use by reporting companies. The International Accounting Standards Board (IASB) issues International Financial Reporting Standards that identify preferred accounting practices to create harmony among accounting practices of different companies. The International Accounting Standards Board (IASB) lembaga yang mengeluarkan International Financial Reporting Standards.

Prinsip Akuntansi Cost Principle Objectivity Principle Informasi akuntansi didasarkan atas actual cost. Objectivity Principle Informasi akuntansi didukung dengan bukti yang independen dan tidak bias Now Future Going-Concern Principle Bisnis diasumsikan didirikan untuk jangka waktu yang tidak ( continue operating), tidak dimaksudkan untuk dijual / ditutup or sold. The objectivity principle states that accounting information must be unbiased and based upon independent evidence. The cost principle tell us that accounting information is based upon actual cost incurred. We refer to this cost as historical cost. The going-concern principle states that, in the absence of information to the contrary, the business entity is assumed to continue operations into the foreseeable future.

Prinsip Akuntansi Revenue Recognition Principle Monetary Unit Principle Transaksi dan kejadian dinyatakan dalam unit moneter Revenue Recognition Principle Pendapatan diakui saat terbentuknya (earned). Bukan saat kas diterima. Diukur dengan jumlah kas atau setara kas yang diterima Business Entity Principle Bisnis dilaporkan terpisah dari entitas lainnya, termasuk pemilik. The monetary unit principle tells us that we will only record accounting information that can be expressed in monetary units, usually dollars in the United States. The revenue recognition principle states that revenue is to be recorded in the accounts of the company when it is earned. We need not wait until cash is received before we recognize revenue. It may be difficult to follow this principle in the beginning of the course because you are probably a cash basis individual. You usually wait until cash is paid or received before recognizing a transaction. The business entity principle tells us that we must separate out the transaction of individual owners of a business from those of the business.

Bentuk Entitas Bisnis (Business Entity Forms) Perusahaan Perseorangan (Sole Proprietorship) Partnership Perseroan (Corporation) There are three general forms of business operations. A sole proprietorship is a business owned by just one individual. A partnership is owned by two or more individuals. Some partnerships have several thousand partners. A corporation is owned by individuals who normally are not active in the day-to-day operations of that business. For example, you may become an owner of IBM by purchasing shares of stock on the New York Stock Exchange. While you are a part owner, you do not necessarily work for IBM nor are active in the operations of the company.

Perseroan (Corporation) Pemilik perseroan disebut dengan pemegang saham (shareholders or stockholders). Saham yang diterbitkan oleh Perseroan disebut capital stock. Corporate owners are referred to as stockholders or shareholders because they own shares of Owner Capital. An Owner Capital certificate serves as an ownership document for a corporation. Sometimes we refer to Owner Capital as capital stock. The two terms may be used interchangeably.

Bentuk Usaha JASA DAGANG PABRIKAN

Persamaan Dasar Akuntansi = + Assets Liabilities Equity The basic accounting equation states that assets are equal to liabilities plus equity of a company. The equation makes sense because in a general way it states that assets must be equal to the claims against those assets. If you have an asset we can have two broad categories of claims against that asset. First, we may have claims by creditors, liabilities. Finally, after all creditor claims are satisfied, the residual owners, and stockholders, have a claim on those assets.

Sumber daya yang dimiliki dan dikendalikan oleh Perusahaan Assets Cash Accounts Receivable Notes Receivable Sumber daya yang dimiliki dan dikendalikan oleh Perusahaan Vehicles Land Assets may be viewed as resources owned or controlled by an entity. They include such items as cash, accounts receivable (amounts owed to the company by customers), land, building and equipment, and supplies. Buildings Store Supplies Equipment

Klaim kreditor atas Assets Perusahaan Liabilities Accounts Payable Notes Payable Klaim kreditor atas Assets Perusahaan Liabilities represent the claims of creditors on the entity’s assets. Liabilities include accounts payable (amounts we owe to creditors for assets purchased on account), notes payable, taxes payable, and wages payable (amounts we owe to our employees at the end of the accounting period). Wages Payable Taxes Payable

Equity CAPITAL Investasi Pemilik Equity for a non-corporate entity commonly called owner’s equity increases and decreases as follows: Owner investments and revenues increase equity, whereas owner withdrawals and expenses decrease equity. Owner investments are assets an owner puts into the company, and are included under the generic account Owner, Capital.

Persamaan Dasar Akuntansi - diperluas Liabilities Equity Assets = + Liabilities Equity Assets = + Revenues Expenses Owner Capital Owner Withdrawals _ + Here is a breakdown of the equity section of the accounting equation to show the mathematical signs we will be using to keep track of investments by owners, Owner Capital, payments to owners (dividends), revenues and expenses. Notice that revenues increase equity and expenses reduce equity. Owner's Equity

Persamaan Akuntansi harus Balance setelah setiap transaksi dicatat. Analisis Transaksi Persamaan Akuntansi harus Balance setelah setiap transaksi dicatat. Liabilities Equity Assets = + During the process of recording business transactions, it is important that we always keep the accounting equation in balance. We can’t let our books get out of balance. You have probably heard this term before, but may not have been sure what we meant by keeping the books in balance.

Analisis Transaksi J. Scott menginvestasikan $20,000 cash untuk memulai usaha. Accounts yang terpengaruh adalah: (1) Cash (asset) (2) Owner Capital (equity) Let’s look at the identification and recording of business transactions. We can begin by analyzing a transaction where J. Scott contributes twenty thousand dollars cash to get the business started. First, we have to identify the assets, liability or equity accounts involved in this transaction. We can see that the cash account will increase by twenty thousand dollars and the Owner Capital will increase by twenty thousand dollars. Let’s see how the books of the company will appear after we record this transaction. 21

J. Scott menginvestasikan $20,000 cash untuk memulai usaha Here we show the increase in the asset account, cash, and the increase in the equity account, Owner Capital, by twenty thousand dollars. Our basic accounting equation is in balance. Assets have a total balance of twenty thousand dollars and liabilities plus equity have a total balance of twenty thousand dollars. Let’s move on to another transaction. 21

Dibeli supplies secara tunai $1,000. Accounts yang terpengaruh adalah : (1) Cash (asset) (2) Supplies (asset) In this transaction, the company purchases general office supplies by paying one thousand dollars cash. The asset account, cash, will decrease by the one thousand dollars cash paid. The asset account, supplies, will increase by one thousand dollars, the cost of the supplies. In this transaction we are giving up one asset, cash, and receiving another asset, supplies. Let’s look at our books after this transaction is recorded. 25

Dibeli supplies secara tunai $1,000. We can see the decrease in cash and the increase in supplies. The total assets are still equal to twenty thousand dollars but are divided between cash and supplies. There is no change on the liabilities plus equity section of our books. 25

Dibeli equipment secara tunai $15,000. Accounts yang terpengaruh adalah : (1) Cash (asset) (2) Equipment (asset) This transaction is similar to the last one we recorded. Here we purchase equipment by paying fifteen thousand dollars cash. The asset account, cash, will decrease by fifteen thousand dollars. The asset account, equipment, will increase by fifteen thousand dollars. Once again, we are exchanging one asset for another. Can you predict what our books will look like after recording this transaction? 29

Dibeli equipment secara tunai $15,000. Cash is reduced by fifteen thousand dollars and equipment is increased by fifteen thousand dollars. The balance in our cash account is now four thousand dollars. We have a current balance in supplies of one thousand dollars, and equipment of fifteen thousand dollars. The three asset accounts total twenty thousand dollars. Once again, there has been no change in the liabilities plus equity side of the equation. 29

Dibeli Supplies $200 dan Equipment $1,000 secara kredit (on account). Accounts yang terpengaruh adalah : (1) Supplies (asset) (2) Equipment (asset) (3) Accounts Payable (liability) In this transaction, the company purchases supplies of two hundred dollars and equipment of one thousand dollars on account. We do not pay cash, but agree to pay off the account at some point in the future. The asset account, supplies, increases by two hundred dollars and the asset account, equipment, increases by one thousand dollars. In this transaction, the liability account, accounts payable, increases by one thousand, two hundred dollars. Let’s see what our books look like now. 30

Dibeli Supplies $200 dan Equipment $1,000 secara kredit (on account). You can see the balance in the cash, supplies and equipment accounts. The total on the asset side of the equation is twenty one thousand, two hundred dollars. We acquired the assets without paying cash. If you use a credit card to purchase gas for your car, you receive an asset, gas, and incur an account payable to the credit card company. The balance in the liabilities accounts is now twelve hundred dollars, and the Owner Capital account balance is still twenty thousand dollars. 30

Diperoleh pinjaman $4,000 dari Bank. Accounts yang terpengaruh adalah : (1) Cash (asset) (2) Notes payable (liability) Next, the company borrows four thousand dollars from First American Bank. The asset account, cash, is increased by four thousand dollars. The liabilities account, notes payable, is increased by the same amount. A note payable is sometimes referred to as a promissory note. We sign a note stating when the money will be repaid, whether interest is charged on the note, and who we will pay when the note falls due. Can you tell the impact of this transaction on the books of the company?

Diperoleh pinjaman $4,000 dari Bank. The asset account, cash, increased by four thousand dollars and the liability account, notes payable, increased by four thousand dollars. The asset side of the equation now has a balance of twenty five thousand, two hundred dollars. The liabilities plus equity side of the equation has the same total balance, so our books are in balance.

Setelah transaksi Saldo tetap terlihat balance. Notice that the sum of all assets is equal to the sum of liabilities and equity. The accounting equation is in balance as required. 32

Transaksi yang terkait dengan Revenue, Expenses dan Withdrawals. Analisis Transaksi Transaksi yang terkait dengan Revenue, Expenses dan Withdrawals. To this point, we have not looked at transactions involving revenues, expenses and withdrawals. In the next few slides we’ll address these accounts.

Memberikan jasa konsultasi dan menerima pembayaran $3,000 tunai. Analisis Transaksi Accounts yang terpengaruh adalah : (1) Cash (asset) (2) Revenues (equity) Memberikan jasa konsultasi dan menerima pembayaran $3,000 tunai. The company rendered consulting services to a customer receiving three thousand dollars cash in full payment. The asset account, cash, will increase by three thousand dollars. The equity account, revenues, will also increase by the same amount. Let’s look at our expanded book balances. 32

Memberikan jasa konsultasi dan menerima pembayaran $3,000 tunai. You see that our cash account increases by three thousand dollars, to a current balance of eleven thousand dollars. Total assets amount to twenty eight thousand, two hundred dollars. The revenue account also increased by three thousand dollars. Recall that from our expanded accounting equation that revenues increase equity and expenses decrease equity. The total of our liabilities plus equity is now twenty eight thousand, two hundred dollars. 32

Membayar gaji karyawan $800. Accounts yang terpengaruh adalah : (1) Cash (asset) (2) Salaries expense (equity) The company paid salaries to employees in the amount of eight hundred dollars cash. The asset account, cash, decreases by eight hundred dollars. The equity account, salaries expense, increases by eight hundred dollars. An increase in an expense account will decrease total equity. Do you think you can get this transaction recorded properly in our books? Ingat saldo salaries expense account secara actual meningkat, tetapi saldo Equity turun karena expenses menurunkan equity.

Membayar gaji karyawan $800. Ingat expenses menurunkan equity. How did you do? You got the decrease in the cash account, but did you remember to show the increase in expenses as a decrease in total equity? Our expanded equation is getting to look more and more complicated. Don’t worry, practice will help you fully understand the recording of these and similar transactions. Our books are still in balance. Ingat expenses menurunkan equity.

Pemilik mengambil kas untuk keperluan pribadi (withdrawal) $500. Accounts yang terpengaruh adalah : (1) Cash (asset) (2) Withdrawals (equity) The owner decided to withdraw five hundred dollars. The company’s cash account decreased by five hundred dollars. The equity account, withdrawals, increased by five hundred dollars. Once again, refer back to the expanded accounting equation and you will see that withdrawals decrease total equity. Ingat bahwa withdrawal account secara actual meningkat, tetapi total equity menurun karena withdrawal menurunkan equity.

Pemilik mengambil kas untuk keperluan pribadi (withdrawal) $500. Did you get this transaction recorded properly? We hope so. The asset account, cash, decreased by five hundred dollars and the equity account, withdrawals, increased by five hundred dollars. The withdrawal account reduces the total equity of the company in the same way expenses decrease equity. The final balances show that total assets are equal to twenty six thousand, nine hundred dollars. The total liabilities plus equity has the same balance. Let’s use the information we developed to this point to prepare our basic accounting reports. Ingat bahwa withdrawals menurunkan equity.

Laporan Keuangan (Financial Statements) Financial Statements hasil transaksi tersebut diatas: Income Statement Statement of Owner’s Equity Balance Sheet Statement of Cash Flows There are four fundamental financial statements used in accounting. 1. The income statement shows our revenues and expenses. 2. The statement of owner’s equity shows the change in the owners’ equity during the current period. 3. The balance sheet is a listing of all asset, liability, and equity account balances. 4. The statement of cash flows shows where the company got its cash and how it spent its cash. The first financial statement that we prepare is the income statement. Let’s get started. 34

Laporan Laba Rugi (Income Statement) Net income adalah selisih antara Revenues dan Expenses. Net income is defined as the difference between revenues and expenses. If expenses exceed revenues, we have a net loss rather than net income. Financial statements have a three line title with the company name, the name of the statement, and the period covered by the report. In our case, we had total revenues of three thousand dollars and total expenses of eight hundred dollars, so net income for the month ended December 31, 2007, was two thousand, two hundred dollars. After completing the income statement, we may prepare the statement of Owner's Equity. The income statement mencerminkan pendapatan dan beban perusahaan dari aktivitas operasional yang selanjutnya menunjukkan laba bersih (net income) atau rugi bersih (net loss) selama periode.

Laporan Perubahan Ekuitas (Statement of Owner’s Equity) Net income $2,200 meningkatkan Owner's Equity. In the statement of Owner's Equity, we start with the balance at the beginning of the period, add net income earned during the period, and deduct any withdrawals paid, resulting in the ending balance in Owner's Equity. The company was started this month, so the beginning balance in Owner's Equity was zero. During December net income of two thousand, two hundred dollars was earned. In addition, five hundred dollars in dividends was paid, so the ending balance in Owner's Equity is one thousand, seven hundred dollars. After we complete this statement, we can prepare the balance sheet.

Neraca (Balance Sheet) Balance Sheet menyajikan posisi keuangan perusahaan pada suatu tanggal tertentu. The balance sheet is an inventory of assets, liabilities and equity at the end of the month. Our total assets are equal to twenty six thousand, nine hundred dollars. This includes cash of ninety seven hundred dollars, supplies of twelve hundred dollars, and equipment of sixteen thousand dollars. Liabilities include accounts payable of twelve hundred dollars and notes payable of four thousand dollars. The Owner’s Capital account has a balance of twenty one thousand, seven hundred. You can see that the books are in balance because total assets are equal to total liabilities plus equity. Creditors have claims against our assets of five thousand, two hundred dollars. The owner has claims to assets of twenty one thousand, seven hundred dollars.

Laporan Arus Kas (Statement of Cash Flows) Statement of Cash Flows menyajikan penerimaan dan pengeluran kas selama satu periode We will cover the statement of cash flows in detail in a later chapter. Notice that the statement is divided into three major sections: (1) cash flows from operating activities; (2) cash flows from investing activities; and (3) cash flows from financing activities. The statement reconciles to the ending cash balance of nine thousand, seven hundred dollars. Arus kas: Operating Activities Investing Activities Financing Activities

Net income Average total assets Return on Assets (ROA) Net income Average total assets Return on assets = ROA merupakan indikator efisiensi operasional. A ratio that helps us measure operating efficiency of a company is the return on assets. Return on assets is calculated by dividing net income by average total assets. In most cases the simple average is used. Add the beginning and ending balance of total assets and divide by two to get a simple average.

Latihan Soal E1-1 Tabel berikut menunjukkan pengaruh 5 transaksi terhadap assets, liability dan equity. Deskripsikan transaksi tersebut. This completes our discussion of chapter one. We have introduced many new concepts and procedures. Your homework assignments will help reinforce most of what we have covered in our presentation. If you have difficulty with your homework assignments, you may want to review this presentation again. Good luck.

Latihan Soal E1-2 Berikut adalah informasi laporan keuangan lima perusahaan. Hitung masing-masing elemen laporan keuangan (yang bertanda ?)

Latihan Soal Simson mendirikan usaha konsultan Simson Co., yang mulai beroperasi tanggal 1 Mei 2007. Berikut adalah transaksi selama bulan Mei 2007: 1 Mei, Simson menginvestasikan dana $60.000 tunai 2 Mei, dibayar sewa kantor bulan Mei 2007, $3.200 3 Mei, dibeli Office Equipment secara kredit $1.680 5 Mei, dibayar beban cleaning service $800 8 Mei. diselesaikan jasa konsultasi kepada klien dan diterima pembayaran $4.600 12 Mei, diselesaikan saja konsultasi secara kredit $3.000 15 Mei, dibayar gaji asisten untuk tengah bulan pertama $850 20 Mei, diterima pembayaran dari klien untuk jasa yang diberikan tgl 12 Mei 22 Mei dibayar $1.680 hutang untuk transaksi tgl 3 Mei 28 Mei dibayar gaji asisten untuk tengah bulan kedua $850 30 Mei dibayar tagihan telepon $200 31 Mei diambil tunai untuk keperluan pribadi $1.200

Latihan Soal Diminta: Tunjukkan pengaruh transaksi tersebut terhadap persamaan dasar akuntansi dengan rincian Accounts: Cash; Account Receivable; Office Equipment; Account Payable; Simson, capital; Simson, withdrawal; Revenue; Expenses Buat laporan Keuangan yang terdiri dari: Income Statement; Statement of Owners’ Equity; Balance Sheet dan Statement of cash flow

Latihan 1-4 Suzan Company memiliki saldo awal Owner’s Equity $12,500, Withdrawal $3,000, additional investment $1,500, dan Net Income $2,500. Berapakah saldo akhir dari Owner’s Equity? Latihan 1-5 Maureen Company memiliki data sebagai berikut: Owner’s Equity, 31 Desember 2006, $45,000; additional investment $10,000; Withdrawal $12,000; Owner’s Equity, 31 Desember 2007, $110,000; total Expenses $360,000. Berapakah jumlah total Revenue? Latihan 1-6 Sebuah perusahaan yang telah berdiri selama dua tahun memiliki informasi keuangan untuk tahun 2007 sebagaimana yang tertera di bawah ini: Assets Liabilities Saldo Awal Rp 70.000.000,00 Rp30.000.000,00 Saldo Akhir 115.000.000,00 46.000.000,00 Berapakah Net Income yang diperoleh atau Net Loss yang dialami usaha tersebut selama tahun 2007 apabila owner tidak melakukan investasi tambahan dan penarikan pribadi apapun ke perusahaan sepanjang tahun? Dengan informasi keuangan yang sama, berapakah Net Income yang diperoleh atau Net Loss yang dialami usaha tersebut selama tahun yang berjalan apabila owner melakukan tambahan investasi tunai senilai Rp25.000.000,00 dan penarikan pribadi ke perusahaan senilai Rp15.000.000,00? Latihan 1-7 Jika modal awal tahun 2008 sebesar 28,000, kemudian nett loss 5,000, dan withdrawal 3,500. Selama tahun 2008, pemilik menambah modalnya sebanyak 13,000. Berapakah modal pada tanggal 31 desember 2008?