PENCATATAN TRANSAKSI - IDENTIFIKASI, ANALISIS DAN JURNAL TRANSAKSI

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1 PENCATATAN TRANSAKSI - IDENTIFIKASI, ANALISIS DAN JURNAL TRANSAKSI
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 siklus akuntansi
Mengidentifikasi dan menganalisis transaksi Melakukan pencatatan transaksi dengan menggunakan jurnal © Jurusan Akuntansi UK Petra

3 Transaksi Pertukaran sumber daya ekonomi diantara dua pihak.
In accounting, we generally record transactions involving exchanges of economic consideration between two parties. We have many transactions with external parties like creditors, customers, financial institutions and owners. In addition, we must also look at internal transactions. These type of transactions may involve exchanges between divisions within a company or payments to employees. Transaksi Eksternal terjadi antara perusahaan dengan pihak luar Transaksi Internal terjadi di dalam perusahaan © Jurusan Akuntansi UK Petra

4 Analisis dan Proses Pencatatan
Mencatat transaksi dalam bentuk journal Menganalisis setiap transaksi berdasarkan source documents Posting Jurnal ke dalam Buku Besar (ledger) We begin the accounting process by analyzing source documents. For example, you usually receive a receipt when you pay cash for something. Think about the last time you went to a fast food restaurant. When you received your order you were given a receipt, a source document. If you wanted a company to reimburse you for the meal because you were traveling on company business, you must present evidence of your expenditure. This evidence takes the form of a source document, the receipt. Once we identify a business transaction, we record it in a journal. A journal is arranged in chronological order. Transactions are recorded by date of occurrence. At the end of the accounting period, usually a month, transactions in the journal are posted to a ledger account. Posting is the systematic process of transferring information from the journal to the ledger. The ledger groups transactions by the accounts impacted. For example, we will have a ledger account for cash. All transactions that result in increases or decreases in the cash account will be posted to the cash ledger account. Once all transactions have been posted, we prepare a trial balance. The purpose of the trial balance is to make sure that all information has been transferred properly. The trial balance is a listing of all account balances. Post journal information to ledger accounts Membuat dan menganalisis Neraca Saldo (trial balance) © Jurusan Akuntansi UK Petra

5 Employee Earnings Records
Source Documents Dokumen dasar merupakan deskripsi transaksi dan kejadian yang akan dicatat dalam proses akuntansi Bills from Suppliers Checks Purchase Orders Employee Earnings Records Bank Statements Almost all businesses use sales orders, purchase orders, statements from suppliers, canceled checks, bank statements, shipping notices, packing slips, and the like to support the existence of a transaction. In today’s highly computerized environment many source documents are stored digitally. Knowing how to access these digital source documents is an important part of accounting. Sales Tickets © Jurusan Akuntansi UK Petra

6 ELEMEN POS AKUN (ACCOUNT)
ASSETS Cash and Bank Petty Cash Bank BCA LIABILITIES Account Payable Account Payable – Anne Account Payable – John EQUITY J. Scoot, Capital J.Scoot, Witdrawals J. Scoot, Capital J.Scoot, Witdrawals REVENUE Consulting Revenue Management Consult Rev. Tax Consulting Revenue EXPENSE Salaries Expenses Salary Exp - Marketing Salary Exp - Production © Jurusan Akuntansi UK Petra

7 AKUN (account) Akun (account) adalah catatan bertambah atau berkurangnya suatu asset, liability, equity, revenue, atau expense tertentu. Buku Besar (general ledger) adalah catatan yang berisi semua akun yang digunakan perusahaan. Here are more complete definitions of account balances and ledger accounts. © Jurusan Akuntansi UK Petra

8 AKUN (account) Jumlah semua akun Assets harus sama dengan penjumlahan semua akun liability dan akun Equity Recall the basic accounting equation from chapter one. It should look familiar. Assets Accounts Asset Accounts + Liability Accounts Equity Accounts = © Jurusan Akuntansi UK Petra

9 Asset Accounts Asset Accounts Cash Accounts Receivable Land Buildings
Notes Receivable Here is a listing of common asset accounts we are likely to find in all businesses. Prepaid accounts may be new to you. Think about your auto insurance. Many of us pay our auto insurance semi-annually or annually. The payment is made in advance and is referred to as a prepaid amount. Equipment Prepaid Accounts Inventory Supplies © Jurusan Akuntansi UK Petra

10 Liability Accounts Liability Accounts Taxes Payable Accounts Payable
Notes Payable Liability Accounts Interest Payable Salaries Payable This is a listing of common liability accounts we are likely to see in the general ledger. An unearned revenue is one in which the cash has been received but the product or service has not been delivered. If you subscribe to a magazine, you generally pay a one-year subscription in advance. For the publishing company, cash is received but nothing has been done to earn the revenue. As the magazine is delivered to you, the publishing company recognizes a portion of the money received as revenue. At the end of the year, all the revenue will be earned and the liability no longer exists. Accrued Liabilities Unearned Revenue © Jurusan Akuntansi UK Petra

11 Equity Accounts Equity Accounts Owner’s Withdrawals Owner’s Capital
Here is a review of the equity accounts we discussed in the last chapter. Revenues Expenses © Jurusan Akuntansi UK Petra

12 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

13 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

14 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

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

16 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

17 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

18 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

19 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

20 Jumlah yang di-debet atau di-kredit
Men-Jurnal Transaksi Akun yang terpengaruh (akun yang di-debet ditulis lebih dahulu. Akun yang di-kredit diltulis masuk ke dalam) Tanggal Transaksi Here is an example of the proper recording of a general journal transaction. We have seen a similar transaction before. In this case, the owner of the business contributes thirty thousand dollars cash to start the business. Let’s see how we get the various pieces. Part One The transaction occurred on December 1st, The date is important when recording general journal transactions and is recorded on the left side of the journal. Part Two Next we identify the accounts affected by the transactions. The cash account is an asset that has increased. We show increases in asset accounts with a debit to that account. The C. Taylor, Capital account also increased and we show increases in equity accounts with a credit. Debits are always listed first in the journal followed by credits that are slightly indented below the debits. Part Three The dollar amount is placed in the appropriate debit or credit column. In this case, the cash account was debited for thirty thousand dollars, so we place that amount in the debit column. Part Four Finally, we prepare a brief description of the transaction so that other people who view our work will understand the nature of the transaction. This explanation is indented about as far as the credited account titles to avoid confusing it with accounts and it is italicized. Jumlah yang di-debet atau di-kredit Penjelasan transaksi © Jurusan Akuntansi UK Petra

21 Balance Column Account
Bentuk Akun yang biasa digunakan dalam praktik adalah bentuk “balance column ledger accounts”. Here is the ledger account for cash. It looks similar to your checkbook. We have a debit, or increase column, a credit, or decrease column, and a running balance. You can see the cash receipts and payments. The current balance in the cash account at December 10th, 2007, is five thousand, seven hundred dollars. In the upper right corner of the ledger account, we assign an account number to the cash account. In computer processing of information, numbers are more efficient to use than alpha characters. When we speak of account number one-zero-one, we are referring to the cash account. © Jurusan Akuntansi UK Petra

22 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

23 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

24 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

25 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

26 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

27 Latihan Soal – Pilihan Ganda
1. Hutang yang timbul ketika customer membayar dimuka untuk barang atau jasa yang nantinya akan diterima, dicatat pada account : a. Service Revenue d. Account Payable b. Uearned Revenue e. Semua jawaban salah c. Account Receivable 2. Di bawah ini termasuk source document, KECUALI : a. Invoice from supplier d. Bank Statement b. Income Statement e. Semua jawaban salah c. Telephone Bill 3. Manakah dari pernyataan dibawah ini yang SALAH ? a. Saldo normal “Account Receivable” adalah kredit b. Saldo normal “Stone, Withdrawals” adalah kredit c. Saldo normal “Unearned Revenue” adalah debit d. Saldo normal “Stone, Capital” adalah debit e. Semua salah © Jurusan Akuntansi UK Petra

28 5. Jumlah debet dan kredit Trial Balance tidak akan sama jika….
4. Berikut ini adalah perkiraan-perkiraan (account) yang bersaldo normal debet : a. Unearned Revenue - Account Payable - John, Capital b. Revenue - Notes Payable - Accumulated Depreciation c. Account Payable - Salaries Payable - John, Capital d. Prepaid Expense – Insurance Expense - John, Withdrawals e. Salah semua 5. 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 6. Pada 2 April 2009 PT.Berani Maju merekrut seorang sekretaris dengan salary $4,700 per bulan. Jurnal pada 2 April 2009 adalah: a. Salary Expense(Dr.$4,700) dan Cash(Cr.$4,700) b. Salary Payable(Dr.$4,700) dan Cash(Cr.$4,700) c. Salary Expense (Dr.$4,700) dan Salary Payable (Cr.$4,700) d. Cash (Dr.$4,700) dan Salary Expense (Cr.$4,700) e. Tidak ada jurnal © Jurusan Akuntansi UK Petra

29 7. Menerima pembayaran dimuka dari customer atas jasa perbaikan komputer yang akan diselesaikan empat hari lagi. Jurnal atas transaksi tersebut adalah: Cash (Debet.) dan Unearned Revenue (Credit.) Cash (Debet.) dan Account Receivable (Credit.) Cash (Debet.) dan Service Revenue (Credit.) Account Receivable (Debet.) dan Service Revenue (Credit.) Tidak ada jurnal 8. Pada tanggal 7 April 2009 PT.”Pantang Mundur” mengirim tagihan kepada customer atas jasa laundry yang sudah diselesaikan sebesar $7,700. Jurnal atas transaksi 7 April 2009 adalah: Cash (Debet.$7,700) dan Service Revenue(Credit.$7,700) Account Receivable (Debet.$7,700) dan Unearned Revenue(Credit.$7,700) Cash (Debet.$7,700) dan Account Receivable (Credit.$7,700) Account Receivable (Debet.$7,700) dan Service Revenue (Credit.$7,700) 9. Ketika owner melakukan penarikan cash untuk keperluan pribadi sebesar Rp maka pengaruh yang timbul atas transaksi tersebut adalah: saldo Salaries Expense akan bertambah senilai Rp saldo Owner, Capital akan bertambah senilai Rp saldo Owner, Withdrawal akan bertambah senilai Rp tidak menimbulkan pengaruh apa-apa semua jawaban salah © Jurusan Akuntansi UK Petra

30 10 Pada tanggal 2 Januari 2009 PT
10 Pada tanggal 2 Januari 2009 PT. Gunung Agung membayar sewa gedung untuk periode 2 Januari 2009 sampai dengan 2 Januari 2010 sebesar $ Jurnal tanggal 2 Januari 2005 adalah: Prepaid rent (debet) $12.000, Cash (credit) $12.000 Rent expense (debet) $12.000, Cash (credit) $12.000 Rent expense (debet) $1.000, Cash (credit) $1.000 Jawaban “a” dan “c” benar Tidak ada jurnal 11. Transaksi: menerima kas $100 atas pendapatan jasa sebesar $ 600 yang telah diselesaikan. Sisanya akan dibayar bulan depan oleh customer. Jurnal yang telah dibuat: Cash (debet $1,000), Service Revenue (Credit $600), Accounts Payable (credit $400) Cash (debet $100), Account Receivable (debet $500), Service Revenue (Credit $600) Cash (debet $100), Account Receivable (debet $500), Accounts Payable (credit $600) Cash (debet $100), Service Revenue (debet $400), Accounts Payable (credit $500) Semua jawaban salah 12. Konsultan Komputer ”Father Board” telah memberikan jasa konsultasi dengan fee Rp Pembayaran diterima secara tunai Rp Sisa pembayaran akan dilunasi tiga hari kemudian oleh penerima jasa. Jurnal yang dibuat oleh ”Father Board” saat penyelesaian jasa konsultasi adalah: Cash (debet) Rp , Service Revenue (credit) Rp Accounts Receivable (debet) Rp ; Service Revenue (credit) Rp ,0 Cash (debet) Rp ; Accounts Receivable (debet) Rp ; Service Revenue (credit) Rp  Cash (debet) Rp ; Unearned Revenue (debet) Rp ; Service Revenue (credit) Rp e. Semua jawaban salah © Jurusan Akuntansi UK Petra

31 Latihan Soal E2-1 Sebutkan saldo normal (normal balance) untuk Akun berikut: Office supplies Repair service revenue Interest payable Account Receivable Salaries expenses Owner capital Prepaid insurance Buildings Interest revenue Owner withdrawals Unearned revenue Account payable © Jurusan Akuntansi UK Petra

32 Latihan Soal E2-2 Analisis debet atau kredit setiap perubahan akun berikut ini, serta deskripsikan transaksi apa yang terkait: Store equipment bertambah Owner withdrawals bertambah Cash berkurang Utilities expenses bertambah Fees earned bertambah Unearned revenue berkurang Prepaid insurance berkurang Notes payable bertambah Account receivable berkurang Owner capital bertambah © Jurusan Akuntansi UK Petra

33 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

34 Latihan Soal Diminta: Buat Jurnal untuk transaksi bulan Maret
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