GAMBARAN UMUM AKUNTANSI

Presentasi berjudul: "GAMBARAN UMUM AKUNTANSI"— Transcript presentasi:

1 GAMBARAN UMUM AKUNTANSI
Chapter 1 GAMBARAN UMUM AKUNTANSI

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

3 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.

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

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

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

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

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

9 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

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

11 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

12 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

13 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.

14 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.

15 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

16 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

17 Prinsip dan Konsep Dasar Akuntansi

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

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

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

21 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

22 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

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

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

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

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

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

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

29 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 =

30 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 Bal. 5,000 20,000 25,000

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

32 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 , ,500 Bal. 12,500 1,350 20,000 1,350 32,500

33 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 – Wages Rent Util. Misc. = Bal. 8,850 1,350 20,000 1,350 28,850

34 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, ,850

35 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, ,850 = Supplies expense g. – 800 – 800 Bal. 7, , ,050

36 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, , ,050 = With-drawal h. –2,000 –2,000 Bal. 5, , ,050

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

38 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

39 For the Month Ended November 30, 2005
NetSolutions Income Statement For the Month Ended November 30, 2005 Fees earned/Pendapatan $ Operating expenses/Beban Operasional: Wages expense /Beban Gaji $ 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 To the statement of owner’s equity Net income /Laba $

40 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 $ Investment on November 1 $ Net income for November $ From the income statement Less withdrawals Increase in owner’s equity Tn Amir, capital, November 30, $ To the balance sheet

41 Statement of Financial Position
NetSolutions Statement of Financial Position November 30, 2005 From the statement of owner’s equity Assets Liabilities Cash $ Accounts Payable $ Supplies Owner’s Equity Land Tn Amir, cap Total liabilities and Total assets $ owner’s equity $ This balance sheet presented using the account form

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

43 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 $ Deduct cash payments for expenses and payments to creditors Net cash flow from operating activities Cash flows from investing activities: Cash payment for acquisition of land ( Cash flows from financing activities: Cash received as owner’s investment $ Deduct cash withdrawal by owner Net cash flow from financing activities Net cash flow and Nov. 30, 2005 cash bal. $ ) Should match Cash on the balance sheet

44 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.

45 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)

46 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

47 Chapter 1 The End