Gambaran Umum Akuntansi
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Gambaran Umum Akuntansi
- 1. CChhaapptteerr 11 GGAAMMBBAARRAANN UUMMUUMM AAKKUUNNTTAANNSSII
- 2. Accounting and Financial Reporting 1. Definisi akuntansi 2. Pengguna informasi akuntansi 3. Pembagian akuntansi 4. Jenis-jenis Perusahaan 5. Persamaan Akuntansi 6. 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 Board of Director Management Employees Pemerintah Analis Pelanggan Kreditor Masyarakat Supplier Serikat karyawan 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 SSSSeeeerrrrvvvviiiicccceeee BBBBuuuussssiiiinnnneeeessssssss P PPPrrrroooodddduuuucccctttt Triwasana Entertainment Garuda Indonesia Transportation Hilton Hotels Hospitality and lodging Bank BRI Financial Telkomsel Telecommunication Triwasana Entertainment Garuda Indonesia Transportation Hilton Hotels Hospitality and lodging Bank BRI Financial Telkomsel Telecommunication
- 8. contoh MMMMeeeerrrrcccchhhhaaaannnnddddiiiissssiiiinnnngggg BBBBuuuussssiiiinnnneeeessssssss P PPPrrrroooodddduuuucccctttt Matahari General merchandise Toys City Toys Electronic City Consumer electronics Amazon.com Internet books, music, video Matahari General merchandise Toys City Toys Electronic City Consumer electronics Amazon.com Internet books, music, video retailer retailer
- 9. contoh MMMMaaaannnnuuuuffffaaaaccccttttuuuurrrriiiinnnngggg BBBBuuuussssiiiinnnneeeessssssss P PPPrrrroooodddduuuucccctttt Toyota Astra Motor Cars, trucks, vans Intel Computer chips Boeing Jet aircraft Adidas Athletic shoes and apparel Coca-Cola Beverages Polytron Stereos and television 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. BBeennttuukk PPeerruussaahhaaaann Perorangan (Proprietorship) Persekutuan (Partnership) Perseroan (Corporation)
- 11. A proprietorship adl Persh. yang dimiliki oleh perorangan 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 A partnership = Dimiliki 2 orang /lebih orang /lebih Kelebihan • Modal lebih besar • Management skills lebih bagus. Kelemahan • Kewajiban Pemilik tdk terbatas (Unlimited liability) Joe and Marty’s
- 13. A A corporation corporation is is modalnya modalnya terdiri terdiri dari dari lembar-lembar-lembar lembar saham saham Kelebihan • Lebih mudah dalam mengumpulkan modal • Pemilik mempunyai kewajiban yang terbatas (Limited Liability) Kelemahan • Biaya Pendirian Mahal • Double taxation Entities. J & M, Inc.
- 14. PPPPrrrrooooffffeeeessssiiii AAAAkkkkuuuunnnnttttaaaannnnssssiiii Akuntan Perusahaan(private accounting) : Akuntan yang bekerja pada dan untuk suatu Akuntan Perusahaan(private accounting) : Akuntan yang bekerja pada dan untuk suatu perusahaan perusahaan Akuntan Publik ( public accounting) : Akuntan yang menyediakan jasa prosfesinya berdasarkan fee dan tidak terikat dalam suatu Akuntan Publik ( public accounting) : Akuntan yang menyediakan jasa prosfesinya berdasarkan fee dan tidak terikat dalam suatu perusahaan tertentu. perusahaan tertentu.
- 15. Pembagian Akuntansi Akuntansi Manajemen Akuntansi Keuangan Memfokuskam diri pada Penyajian informasi ke Fihak intern perusahaan Memfokuskam diri pada Penyajian informasi ke Fihak ektern perusahaan
- 16. Financial Reporting Internal Eksternal Standar : Nilai guna Standarnya : IFRS/SAK Lebih ringkas Wujudnya berupa : a. Laporan Laba rugi Komprehensive b. Laporan Perubahan Ekuitas c. Neraca d. Laporan arus kas e. Catatan atas laporan keuangan Lebih detail Isi dan bentuk sesuai kebutuhan
- 17. PPrriinnssiipp ddaann KKoonnsseepp DDaassaarr AAkkuunnttaannssii
- 18. PPrriinnssiipp ddaann KKoonnsseepp DDaassaarr AAkkuunnttaannssii • Business Entity Concept • Objectivity Concept • Unit Of Measurement Concept • Going Concept • Arm-Length Transaction
- 19. TThhee bbuussiinneessss eennttiittyy ccoonncceepptt:: DDaattaa eekkoonnoommii yyaanngg ddiillaappoorrkkaann aaddaallaahh aaddaallaahh ddaattaa ddaattaa aakkiibbaatt ttrraannssaakkssii ppeerruussaahhaaaann.. PPeerruussaahhaaaann ≠≠ PPeemmiilliikk jjaaddii TTeerrddaappaatt ppeemmiissaahhaann ppeellaappoorraann aannttaarraa hhaarrttaa ppeemmiilliikk vvss ppeerruussaahhaaaann aannttaarraa hhaarrttaa ppeemmiilliikk
- 20. TThhee oobbjjeeccttiivviittyy ccoonncceepptt:: PPeennccaattaattaann ddaann ppeellaappoorraann hhaarruuss ddiidduukkuunngg ddeennggaann bbuukkttii yyaanngg hhaannddaall The The unit-of-measure concept :harus disajikan dalam satuan mata uang :harus disajikan dalam satuan mata uang tertentu 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 Jurnal Transak-si Faktur Buku Besar Work sheet AJP Mencatat Di Jurnal Neraca saldo Penutupan Neraca Lap. Modal Menyusun laporan Keuangan Mencatat di Bukti Posting Buku Besar Neraca saldo Laba Rugi Jurnal Penutup 2 1 3 4 5 9 8 6 Jurnal Penyesuai an 7 Neraca Saldo Setelah Penyesuaian Jurnal Penutup
- 23. PPeerrssaammaaaann AAkkuunnttaannssii ((AAccccoouunnttiinngg EEqquuaattiioonn)) Assets = Liabilities + Owner’s Equity Harta = Hutang + Modal Pemilik SSuummbbeerr ddaayyaa PPeerruussaahhaaaann SSuummbbeerr ddaayyaa PPeerruussaahhaaaann
- 24. TTTThhhheeee AAAAccccccccoooouuuunnnnttttiiiinnnngggg EEEEqqqquuuuaaaattttiiiioooonnnn Assets = Liabilities + Owner’s Equity SSuummbbeerr ddaayyaa SSuummbbeerr ddaayyaa yyaanngg yyaanngg bbeerraassaall//ddiimmiilliikkii oolleehh kkrreeddiittuurr bbeerraassaall//ddiimmiilliikkii oolleehh kkrreeddiittuurr
- 25. TTTThhhheeee AAAAccccccccoooouuuunnnnttttiiiinnnngggg EEEEqqqquuuuaaaattttiiiioooonnnn Assets = Liabilities + Owner’s Equity SSuummbbeerrddaayyaa SSuummbbeerrddaayyaa yyaanngg yyaanngg bbeerraassaall//ddiimmiilliikkii oolleehh ppeemmiilliikk ppeerruussaahhaaaann bbeerraassaall//ddiimmiilliikkii oolleehh ppeemmiilliikk ppeerruussaahhaaaann
- 26. TTTThhhheeee AAAAccccccccoooouuuunnnnttttiiiinnnngggg EEEEqqqquuuuaaaattttiiiioooonnnn Assets = Liabilities + Owner’s Equity ++ AAdddd IInnvveessttaassii ++ RReevveennuuee ++ AAdddd IInnvveessttaassii ++ RReevveennuuee -- WWiitthhddrraawwaallss -- EExxppeennsseess -- WWiitthhddrraawwaallss -- EExxppeennsseess
- 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. aa.. TTnn AAmmiirr MMeennyyeettoorr $2255,,000000 kkee BBaannkk sseebbaaggaaii MMooddaall PPeerruussaahhaaaann.. a. Tn AAmmiirr MMeennyyeettoorr $2255,,000000 kkee BBaannkk sseebbaaggaaii MMooddaall PPeerruussaahhaaaann.. Assets = Owner’s Equity Tn Amir, Capital 25,000 Investment by Tn Amir Cash a. 25,000 =
- 30. bb.. PPeerruussaahhaaaann mmeemmbbeellii ttaannaahh $2200,,000000 sseeccaarraa ttuunnaaii b. Perusahaan mmeemmbbeellii ttaannaahh $2200,,000000 sseeccaarraa ttuunnaaii Assets = Owner’s Equity Tn Amir, Capital 25,000 Cash + Land Bal. 25,000 = b. –20,000 +20,000 Bal. 5,000 20,000 25,000
- 31. cc.. MMeemmbbeellii ppeerrlleennggkkaappaann sseeccaarraa kkrreeddiitt sseenniillaaii $ 11,,335500 c. Membeli ppeerrlleennggkkaappaann sseeccaarraa kkrreeddiitt sseenniillaaii $ 11,,335500 Owner’s = Liabilities + Equity Accounts Tn Amir, Assets Cash + Supplies + Land Payable Capital = Bal. 5,000 20,000 25,000 c. + 1,350 + 1,350 Bal. 5,000 1,350 20,000 1,350 25,000
- 32. dd.. MMeemmppeerroolleehh PPeennddaappaattaann $ 77,,550000 ddaallaamm bbeennttuukk kkaass aattaass jjaassaa yyaanngg ddiibbeerriikkaann kkeeppaaddaa ppeellaannggggaann.. d. Memperoleh PPeennddaappaattaann $ 77,,550000 ddaallaamm bbeennttuukk kkaass aattaass jjaassaa yyaanngg ddiibbeerriikkaann kkeeppaaddaa ppeellaannggggaann.. Owner’s Liabilities + Equity Accounts Tn Amir, Assets Cash + Supplies + Land Payable Capital Bal. 5,000 1,350 20,000 1,350 25,000 d. + 7,500 + 7,500 Bal. 12,500 1,350 20,000 1,350 32,500 Fees earned = =
- 33. ee.. PPeerruussaahhaaaann mmeemmbbaayyaarr bbeebbaann ((eexxppeennsseess)):: e. Perusahaan mmeemmbbaayyaarr bbeebbaann ((eexxppeennsseess)):: wwaaggeess//uuppaahh,, $22,,112255;; rreenntt//sseewwaa,, $880000;; uuttiilliittiieess//uummuumm,, $445500;; aanndd mmiisscceellllaanneeoouuss//llaann--llaaiinn,, $227755.. wwaaggeess//uuppaahh,, $22,,112255;; rreenntt//sseewwaa,, $880000;; uuttiilliittiieess//uummuumm,, $445500;; aanndd mmiisscceellllaanneeoouuss//llaann--llaaiinn,, $227755.. Assets Owner’s = Liabilities + Equity e. – 3,650 –2,125 – 800 – 450 – 275 Wages Rent Util. Misc. Accounts Tn Amir, Cash + Supplies + Land Payable Capital Bal. 12,500 1,350 20,000 1,350 32,500 = Bal.8,850 1,350 20,000 1,350 28,850
- 34. ff.. MMeelluunnaassii hhuuttaannggnnyyaa sseebbeessaarr $995500 kkeeppaaddaa kkrreeddiittuurr.. f. Melunasi hhuuttaannggnnyyaa sseebbeessaarr $995500 kkeeppaaddaa kkrreeddiittuurr.. Owner’s = Liabilities + Equity Accounts Tn Amir, Assets Cash + Supplies + Land Payable Capital = Bal. 8,850 1,350 20,000 1,350 28,850 f. – 950 – 950 Bal. 7,900 1,350 20,000 400 28,850
- 35. gg.. DDiikkeettaahhuuii ppaaddaa aakkhhiirr bbuullaann,, nniillaaii ppeerrlleennggkkaappaann yyaanngg mmaassiihh tteerrssiissaa sseebbeessaarr $555500,, bbeerraarrttii ppeerrlleennggkkaappaann yyaanngg tteellaahh tteerrppaakkaaii sseenniillaaii $880000 g. Diketahui ppaaddaa aakkhhiirr bbuullaann,, nniillaaii ppeerrlleennggkkaappaann yyaanngg mmaassiihh tteerrssiissaa sseebbeessaarr $555500,, bbeerraarrttii ppeerrlleennggkkaappaann yyaanngg tteellaahh tteerrppaakkaaii sseenniillaaii $880000 Owner’s = Liabilities + Equity Accounts Tn Amir, Assets Cash + Supplies + Land Payable Capital = Bal. 7,900 1,350 20,000 400 28,850 g. – 800 – 800 Bal. 7,900 550 20,000 400 28,050 Supplies expense
- 36. hh.. TTnn aammiirr mmeennggaammbbiill uuaanngg ddaarrii ppeerruussaahhaaaann $22,,000000 uunnttuukk kkeeppeerrlluuaann pprriibbaaddii h. TTnn aammiirr mmeennggaammbbiill uuaanngg ddaarrii ppeerruussaahhaaaann $22,,000000 uunnttuukk kkeeppeerrlluuaann pprriibbaaddii Owner’s Liabilities + Equity Accounts Tn Amir, Assets Cash + Supplies + Land Payable Capital Bal. 7,900 550 20,000 400 28,050 h. –2,000 –2,000 Bal. 5,900 550 20,000 400 26,050 With-drawal = =
- 37. Laporan Akuntansi, disebut Laporan Keuangan (financial Reporting), menyediakan ikhtisar atas transaksi perusahaan kepada Stakeholder Laporan Akuntansi, disebut Laporan Keuangan (financial Reporting), menyediakan ikhtisar atas transaksi perusahaan kepada Stakeholder
- 38. LLaappoorraann KKeeuuaannggaann FFiinnaanncciiaall SSttaatteemmeennttss • 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. NetSolutions Income Statement For the Month Ended November 30, 2005 Fees earned/Pendapatan $7 500 00 Operating expenses/Beban Operasional: Wages expense /Beban Gaji $2 125 00 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 4 450 00 TToo tthhee ssttaatteemmeenntt ooff oowwnneerr’’ss eeqquuiittyy Net income /Laba TToo tthhee ssttaatteemmeenntt $3 050 00 ooff oowwnneerr’’ss eeqquuiittyy
- 40. NetSolutions Statement of Owner’s Equity For the Month Ended November 30, 2005 Tn Amir, capital, November 1, 2005 $ 0 Investment on November 1 $25 000 00 Net income for November 3 050 00 $28 050 00 FFrroomm tthhee iinnccoommee FFrroomm tthhee iinnccoommee ssttaatteemmeenntt ssttaatteemmeenntt Less withdrawals 2 000 00 Increase in owner’s equity 26 050 00 Tn Amir, capital, November 30, 2005 TToo TToo tthhee tthhee $26 050 00 bbaallaannccee sshheeeett bbaallaannccee sshheeeett
- 41. NetSolutions Statement of Financial Position November 30, 2005 Assets Liabilities FFrroomm tthhee ssttaatteemmeenntt ooff oowwnneerr’’ss eeqquuiittyy FFrroomm tthhee ssttaatteemmeenntt ooff oowwnneerr’’ss eeqquuiittyy Cash $ 5 900 00 Accounts Payable $ 400 00 Supplies 550 00 Owner’s Equity Land 20 000 00 Tn Amir, cap. 26 050 00 Total liabilities and Total assets $26 450 00 owner’s equity $26 450 00 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 When the balance sheet displays the liabilities and owner’s equity below the assets, the report form is being used. is being used.
- 43. NetSolutions Statement of Cash Flows For the Month Ended November 30, 2005 Cash flows from operating activities: Cash received from customers $ 7 500 00 Deduct cash payments for expenses and payments to creditors 4 600 00 Net cash flow from operating activities 2 900 00 Cash flows from investing activities: Cash payment for acquisition of land (20 000 00 Cash flows from financing activities: Cash received as owner’s investment $25 000 00 Deduct cash withdrawal by owner 2 000 00 Net cash flow from financing activities 23 000 00 Net cash flow and Nov. 30, 2005 cash bal. $ 5 900 00 SSSShhhhoooouuuullldlddd m mmaaaatttctccchhhh C CCCaaaasssshhhh o ooonnnn t tththhheeee b bbbaaaalllalaaannnncccceeee s ssshhhheeeeeeeetttt )
- 44. SSSSttttaaaatttteeeemmmmeeeennnntttt ooooffff CCCCaaaasssshhhh FFFFlllloooowwwwssss 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. TToooollss ffoorr FFiinnaanncciiaall AAnnaallyyssiiss aanndd IInntteerrpprreettaattiioonn The ratio of liabilities to owner’s equity allows owners like Tn Amir to analyze the firm’s ability to withstand poor business The ratio of liabilities to owner’s equity allows owners like Tn Amir to analyze the firm’s ability to withstand poor business conditions. conditions. Ratio of liabilities to owner’s equity = Total Liabilities Total owner’s equity (or total stockholders’ equity)
- 46. TToooollss ffoorr FFiinnaanncciiaall AAnnaallyyssiiss aanndd IInntteerrpprreettaattiioonn Ratio of liabilities to owner’s equity = $400 $26,050 = 0. 0 15 Ratio of liabilities to owner’s equity
- 47. CChhaapptteerr 11 TThhee EEnndd