PENCATATAN TRANSAKSI - BUKU BESAR, POSTING DAN NERACA SALDO

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1 PENCATATAN TRANSAKSI - BUKU BESAR, POSTING DAN NERACA SALDO
In this chapter we are going to discuss in-depth the proper procedures to follow in using the double-entry accounting process. You will find this in-depth look a little confusing as you go through the chapter. By the time we get to the last screen, we think you will see just how the system works. The material discussed in this chapter will be used continuously in the remaining chapters devoted to financial accounting. It is a great idea to go slowly through this chapter material. Let’s start the process with a little review. © Jurusan Akuntansi UK Petra

2 Tujuan Pembelajaran Menjelaskan pengertian buku besar
Memposting jurnal ke buku besar Membuat neraca saldo (trial balance) © Jurusan Akuntansi UK Petra

3 Buku Besar (ledger) dan Daftar Akun (Chart of Accounts)
Buku Besar (ledger) adalah kumpulan semua akun yang digunakan dalam sistem informasi perusahaan. Ukuran perusahaan dan ragam industri mempengaruhi jumlah akun yang digunakan. Chart of accounts adalah daftar semua akun yang digunakan Beserta dengan nomor identifikasinya. A chart of accounts is a listing of all accounts in the ledger. Notice that all assets accounts begin with an account number of one, all liabilities with two, equities with three, revenues with four, and expenses with six. © Jurusan Akuntansi UK Petra

4 Persamaan Dasar Akuntansi
Aturan pencatatan dalam Akun mengikuti aturan kelompok akunnya. = + Assets Liabilities Equity Owner’s Capital Owner's Withdrawals Revenues Expenses + – Do you remember the expanded accounting equation we used to record transactions in chapter one? Remember that revenues increase the equity side of the equation and expenses decrease equity. © Jurusan Akuntansi UK Petra

5 Debet dan Kredit Setiap Akun memiliki dua sisi yang menggambarkan pengaruh suatu transaksi pada Akun tersebut. Hal ini biasa digambarkan dalam bentuk T (T-account) Accountants often use a T-account to represent a general ledger account. It is a quick way to analyze transactions before we enter the information in the journal. The left side of a T-account is always called the debit side, and the right side is always called the credit side. This terminology comes from the time when the first double-entry system was developed. We still use the terms as a convention. The words do not have any significant meaning other than that they stand for the left and right side of a ledger. © Jurusan Akuntansi UK Petra

6 = + T – A c c o u n t Debet dan Kredit Liabilities Assets Equity Debit
Credit Liabilities Assets = + Equity © Jurusan Akuntansi UK Petra

7 Double-Entry Accounting
Liabilities Equity Assets = + Debit Credit ASSETS LIABILITIES EQUITIES After we decide on the terms to use for the left and right side of a ledger account, we must establish the mathematics of the double-entry system. Liabilities and Equity have the opposite sign of Assets. If we were to move the liabilities to the left side of the equation, it would read assets minus liabilities equal equity. As a convention of double-entry accounting we have decided that a debit, or left side, to an asset account will represent an increase in the asset account balance. Once this decision is made all the remaining math is determined. Because liabilities and equity have the opposite sign of assets, a debit to a liability or equity account must mean a decrease and a credit means an increase. Instead of using the terms increase and decrease we use the terms debit and credit. It is important to remember whether we are talking about an asset, liability or equity account for the meaning of a debit or a credit. It will take you a short while to become accustomed to using the terms debit and credit, but with practice you will master the concept easily. © Jurusan Akuntansi UK Petra

8 Double-Entry Accounting
Equity Revenues Expenses Owner’s Capital Owner's Withdrawals _ + Debit Credit Capital Owner's Withdrawals Expenses Revenues Here is the expanded accounting equation showing the equity section. Because revenues increase equity, a revenue account must be recorded just like the C. Taylor, Capital account. A credit is an increase in revenues and a debit is an increase in expenses. The C. Taylor, Capital and revenue accounts are both increased with a credit and decreased with a debit. Owner's Withdrawals and expenses have an opposite sign, so these accounts are increased with a debit and decreased with a credit. © Jurusan Akuntansi UK Petra

9 Double-Entry Accounting
Saldo (balance) Akun adalah perbedaan jumlah debet dan kredit suatu Akun. Saldo Normal adalah posisi debet atau kredit yang seharusnya dari saldo suatu Akun sesuai dengan kelompoknya. Contoh: Cash bersaldo normal Debet, karena Cash termasuk kelompok Assets. We have determined the balance in accounts in the last chapter, but in this chapter we will look at a more comprehensive way to determine an account balance. The cash account is an asset, so increases, or receipts, are shown on the debit, or left side, and decreases, or payments, are shown on the credit side, or right side. To determine if an account has a debit or credit balance, we total the right and left sides and place the balance on the larger side. In this example, our increases in cash amount to thirty-six thousand one hundred dollars and the decreases total thirty-one thousand, three hundred dollars so the cash account has a debit, or positive balance of four thousand, eight hundred dollars. © Jurusan Akuntansi UK Petra

10 Jurnal dan Memposting Transaksi
1: Menganalisis transaksi berdasar source documents. Liabilities Equity Assets = + 2: Melihat pengaruhnya terhadap Akun 3: Membuat journal In the accounting process you first analyze a transaction by looking at proper source documentation. Next, we apply the rules of double-entry accounting and record a general journal entry. The general journal is a chronological listing of the transactions. At the end of the accounting period we post the information from the general journal to the proper general ledger account. The general ledger groups all transactions that impact a particular account. That is, all the transactions that increase or decrease the cash account are posted to the cash general ledger account. 4: Posting ke ledger © Jurusan Akuntansi UK Petra

11 Posting Journal Identify the debit account in ledger.
Posting adalah membukukan jurnal ke buku besar, sesuai dengan akun yang terkait 1 Identify the debit account in ledger. Let’s look at the posting process. We will transfer or “post” the information from the general journal to the proper ledger account. This process is called posting. First, we find the proper account in the general ledger. In our example we used the cash account. © Jurusan Akuntansi UK Petra

12 Posting Journal Enter the date. 2
We transfer the date, December first, to the date column in the general ledger. © Jurusan Akuntansi UK Petra

13 Posting Journal Enter the amount and description. 3
We place a description in the description column and place the debit amount of thirty thousand dollars in the debit column of the cash general ledger account. © Jurusan Akuntansi UK Petra

14 Posting Journal Enter the journal reference. 4
Next, we indicate where you can find the journal entry. In our case, it is on the first page of the general journal. We use the letter “G” to indicate general journal. © Jurusan Akuntansi UK Petra

15 Posting Journal Compute the balance. 5
Now, we update the running balance in the cash account. © Jurusan Akuntansi UK Petra

16 Posting Journal Enter the ledger reference. 6
Back in the general journal, we enter a posting reference of the account number in the proper column. This tells the accountant that the amount has been posted to account number one-zero-one. Now we can go back and forth between the general journal and the general ledger. This is known as a cross-reference. We would follow the same procedures for the capital account. Let’s begin using the double-entry accounting system. © Jurusan Akuntansi UK Petra

17 Analisis Transaksi Analisis: Journal entry: Posting: 101 301
Let’s see if we can analyze transactions and get them into the proper form for double-entry accounting. This will be helpful when you turn to your homework. In the first transaction, on December first, the owner invests thirty thousand dollars to start a company called FastForward. From our previous work we know that the cash account and the C. Taylor, Capital account will increase. We record this information in the general journal with a debit, increase, to cash, and a credit, increase, to C. Taylor, Capital. Notice that the account number for the cash account is one-zero-one and C. Taylor, Capital is three-zero-one. We are going to post the information in the journal to the general ledger. We will use T-accounts to accomplish this. We place the thirty thousand dollars on the left, or debit, side of the cash account and on the right, or credit, side of the C. Taylor, Capital account. Our books are in balance because total assets are equal to total liabilities plus equity. Let’s move to another transaction. Posting: 101 301 © Jurusan Akuntansi UK Petra

18 Analisis Transaksi Analisis: Journal entry: Posting: 126 101
In our second transaction, FastForward purchases office supplies paying twenty-five hundred dollars cash. We have exchanged one asset, cash, for another asset, supplies. The cash account will decrease and the supplies account will increase. Can you make the general journal entry to record this transaction? We increase the supplies account with a debit and decrease the asset account, cash, with a credit. Let’s post the amounts. The general ledger account for supplies increased by twenty-five hundred dollars so the amount is placed on the debit side of the account. The cash account, an asset, decreased by twenty-five hundred dollars, so the amount is placed on the credit side of the general ledger account. Let’s move on to another transaction. 126 101 Posting: © Jurusan Akuntansi UK Petra

19 Analisis Transaksi Analisis: Journal entry: Posting: 167 101
In our third transaction, FastForward purchases equipment paying twenty-six thousand dollars cash. Once again, we have exchanged one asset, cash, for another asset, equipment. The cash account will decrease and the equipment account will increase. This general journal entry will look similar to the one we just completed. We increase the equipment account with a debit and decrease the asset account, cash, with a credit. Let’s post the amounts. The general ledger account for equipment increased by twenty-six thousand dollars so it is placed on the debit side of the account. The cash account, an asset, decreased by twenty-six thousand dollars, so the amount is placed on the credit side of the general ledger account. Let’s look at another transaction. 167 101 Posting: © Jurusan Akuntansi UK Petra

20 Analyzing Transactions
Analisis: Journal entry: In this transaction, FastForward purchases seventy-one hundred dollars of office supplies on account. The supplies account, an asset, will increase and the liability account, accounts payable will increase. Let’s make the general journal entry to record this transaction. We increase the supplies account with a debit and increase the liability account, accounts payable, with a credit. It is time to post the transaction. The general ledger account for supplies increased by seventy-one hundred dollars so the amount is placed on the debit side of the account. The accounts payable account, a liability, increased by the same amount, so we place it on the credit side of the general ledger account. Let’s analyze another transaction. 126 201 Posting: © Jurusan Akuntansi UK Petra

21 Analyzing Transactions
Analisis: Journal entry: FastForward provided consulting services and collected forty-two hundred dollars cash. The asset account, cash, increased by forty-two hundred dollars and the equity account, consulting revenue, increased by the same amount. See if you can make the general journal entry to record this transaction before moving to the next slide. We increase the cash account with a debit and increase the revenue account, consulting revenue, with a credit. Let’s post the amounts. The general ledger account for cash increased by forty-two hundred dollars so the amount is placed on the debit side of the account. The consulting revenue account increased by the same amount, so it is placed on the credit side of the general ledger account. We could continue on with more transactions, but your homework will help reinforce what we have done here. Let’s take a look at the trial balance of FastForward at the end of December. Posting: 403 101 © Jurusan Akuntansi UK Petra

22 Setelah Posting, dibuat Neraca Saldo (Trial Balance).
Debits Credits Cash 4,350 $ Accounts receivable - Supplies 9,720 Prepaid Insurance 2,400 Equipment 26,000 Accounts payable 6,200 Unearned consulting revenue 3,000 C. Taylor, Capital 30,000 Owner's Withdrawals 200 Consulting revenue 5,800 Rental revenue 300 Salaries expense 1,400 Rent expense 1,000 Utilities expense 230 Total 45,300 FastForward Trial Balance December 31, 2007 Trial balance adalah daftar semua Akun yang ada di buku besar beserta jumlah saldonya. Total debet harus sama dengan total kredit. On the trial balance we list all the accounts in our general ledger and their related balances. The total of all our debit account balances must equal all our credit account balances. If this is not the case, we may have made an error posting the journal entry into the ledger. We cannot prepare the financial statement until the books are in balance as determined by the trial balance. © Jurusan Akuntansi UK Petra

23 6 Langkah Mencari Kekeliruan
Jika jumlah debet dan kredit di trial balance tidak sama, maka kekeliruan dapat dicari dengan cara: Pastikan penjumlahan kolom debet atau kredit telah dilakukan dengan benar. Hitung kembali penjumlahan yang ada di Ledger Pastikan saldo akun sama dengan yang ada di Ledger. Pastikan jurnal telah diposting dengan benar You may want to refer back to this screen if you run into trouble with your homework. We have listed six steps to follow when your trial balance is out of balance. Lihat apakah saldo debet atau kredit tidak salah tempat di trial balance Pastikan jumlah debet-kredit di setiap jurnal telah sama. © Jurusan Akuntansi UK Petra

24 Hubungan setiap Financial Statements dan Periode Pelaporan
Point in Time Point in Time Period of Time Statement of Cash Flows Statement of Owner’s Equity Income Statement Beginning Balance Sheet Ending Balance Sheet As we have seen in the last chapter, after the trial balance has been prepared we begin preparing the financial statements. We always begin with the income statement because net income appears on the Statement of Owner's Equity. After the income statement, we prepare the statement of Owner's Equity because the ending balance in Owner's Equity appears on the balance sheet. Next, we prepare the balance sheet and finally, we prepare the statement of cash flows. © Jurusan Akuntansi UK Petra

25 Income Statement Here is the information for FastForward for the month ended December thirty first, The company had total revenues of sixty one hundred dollars and total expenses of two thousand six hundred and thirty dollars. For the month FastForward generated three thousand four hundred and seventy dollars in net income. Look back at our trial balance to verify the amount shown on the income statement. © Jurusan Akuntansi UK Petra

26 Statement of Owner's Equity
C. Taylor, Capital 12/1/07 - $ Net income for December 3,470 Plus: Investments by Owner 30,000 33,470 Less: Owner Withdrawals 200 C. Taylor, Capital, 12/31/07 33,270 Statement of Owner's Equity For the Month Ended December 31, 2007 FASTFORWARD The beginning balance in Owner's Equity was zero because the company was started on December first, We earned net income of three thousand, four hundred seventy dollars. (This is the total carried over from the income statement.) During the month, the owner invested $30,000 bringing the subtotal of the equity to thirty three thousand, four hundred, seventy dollars. Owner's withdrawals of two hundred dollars were paid. So the ending balance in Owner's Equity is thirty three thousand, two hundred, seventy dollars. This amount will appear on the equity section of the balance sheet. Let’s look at the balance sheet now. © Jurusan Akuntansi UK Petra

27 Balance Sheet Total assets equal forty-two thousand, four hundred seventy dollars. Total liabilities are ninety two hundred dollars and our equity balance is thirty-three thousand, two hundred seventy dollars. The accounting equation is in balance because assets are equal to liabilities plus equity. © Jurusan Akuntansi UK Petra

28 Latihan Soal 1. Sebuah Trial Balance memiliki total debet Rp dan total kredit senilai Rp Kesalahan di bawah ini yang menyebabkan jumlah tidak balance tersebut adalah: Nilai Rp debet Salaries Expense dalam sebuah jurnal salah diposting ke Buku Besar dengan nilai Rp kredit Nilai Rp debet Salaries Expense dalam sebuah jurnal salah diposting ke Buku Besar dengan nilai Rp kredit Nilai Rp debet Rent Expense dalam sebuah jurnal salah diposting ke Buku Besar dengan nilai Rp debet Nilai Rp debet atas Rent Expense dalam sebuah jurnal salah diposting ke Buku Besar dengan nilai Rp kredit semua jawaban salah 2. Pada tanggal 30 September, account Cash PT Benang Emas memiliki saldo normal $5,000. Selama bulan September, account tersebut di-debet sebesar $ 12,200 dan dikredit sebesar $ 11,500. Berapa saldo account Cash per 1 September ? a. $ 4,300 saldo debit d. $ 5,700 saldo kredit b. $ 4,300 saldo kredit e. Semua jawaban salah d. $ 5,700 saldo debit © Jurusan Akuntansi UK Petra

29 Jumlah debet dan kredit Trial Balance tidak akan sama jika….
3. Rajawali Service memiliki akun-akun beserta saldonya sebagai berikut: Cash $36,000; Accounts Receivables $32,000; Accounts Payable $20,000; Unearned Revenue $6,000; Fees Earned $65,000; Rent Expense $15,000; Insurance Expense $4,800; Supplies, $5,000; Joko,Capital $19,800; Joko,Withdrawals $18,000. Bila semua akun di atas memiliki saldo normal, berapa total kolom debet Trial Balance? a. $ d. $ b. $105, e. Semua jawaban salah c. $110,800 4. Pembelian equipment secara kredit sebesar $4,700 diposting ke dalam Ledger (Buku Besar) Equipment debet $4,700 dan Accounts Payable debet $4,700. Pengaruh apa yang timbul atas kesalahan posting ini pada Trial Balance? total kolom debet pada Trial Balance lebih besar $4,700 dari total kolom kredit total kolom kredit pada Trial Balance lebih besar $4,700 dari total kolom debet total kolom debet pada Trial Balance lebih besar $9,400 dari total kolom kredit total kolom kredit pada Trial Balance lebih besar $9,400 dari total kolom debet semua jawaban salah Jumlah debet dan kredit Trial Balance tidak akan sama jika…. a. Jurnal yang benar diposting dua kali b. Pembelian supplies secara kredit, di-jurnal “Supplies” debet dan “Cash” kredit c. Pengambilan cash $100 untuk kepeluan pribadi John, di-jurnal “John, Withdrawals” debet $1,000 dan “Cash” kredit $100 d. Pembayaran Account payable sebesar $450, di-jurnal “Account Receivable” debet $45 dan Cash kredit $45 e. Salah semua © Jurusan Akuntansi UK Petra

30 Latihan Soal Santo mendirikan jasa konsultan keuangan bernama Money Consultant pada bulan Maret Transaksi selama bulan Maret adalah sebagai berikt: 1 Maret, Santo menginvestasikan Kas $ dan Peralatan Kantor $22.000 2 Maret, membayar dimuka sewa kantor untuk 6 bulan ke depan $6.000 3 Maret, melakukan pembelian secara kredit peralatan kantor $3.000 dan supplies kantor $1.200 6 Maret, menyelesaikan jasa konsultasi dan diterima pembayarannya $4.000 9 Maret, menyelesaikan jasa konsultasi senilai $7.500 yang pembayarannya akan dilakukan dalam 30 hari oleh klien 10 Maret, dilunasi hutang terkait transaksi tanggal 3 Maret 19 Maret, dibayar premi asuransi $5.000 untuk masa 12 bulan 22 Maret, diterima $3.500 sebagai pelunasan sebagian atas pekerjaan yang telah diselesaikan tanggal 9 Maret 25 Maret, diselasaikan pekerjaan untuk klien senilai $ Pembayaran belum diterima 29 Maret, diambil kas untuk keperluan pribadi $5.100 30 Maret dibeli secara kredit tambahan supplies kantor $600 31 Maret dibayar $200 tagihan listrik bulan Maret © Jurusan Akuntansi UK Petra

31 Latihan Soal Diminta: Buat Jurnal untuk transaksi bulan Maret
Posting Jurnal ke dalam Akun, sebagai berikut: Cash; Account Receivable; Office Supplies; Prepaid Insurance; Prepaid Rent; Office Equipment; Account Payable; Santo, Capital; Santo, Withdrawals; Service Revenue; Utilities Expenses. Buat Trial Balance per 31 Maret 2007 © Jurusan Akuntansi UK Petra