1. The document discusses adjusting entries in accounting.
2. There are four main types of adjusting entries: prepaid expenses, unearned revenues, accrued revenues, and accrued expenses.
3. Adjusting entries are necessary to ensure revenues and expenses are recorded in the appropriate accounting period according to the accrual basis of accounting.
3. Slide
3-3
1. Menjelaskan asumsi periode waktu
2. Menjelaskan basis akrual dalam akuntansi
3. Menjelaskan mengapa diperlukan penyesuaian akun
4. Mengidentifikasi jenis-jenis penyesuaian yang utama
5. Menyiapkan penyesuaian untuk tangguhan
6. Menyiapkan penyesuaian untuk akrual
7. Menjelaskan apa yang dimaksud dengan daftar saldo
penyesuaian serta tujuannya
Study ObjectivesStudy ObjectivesStudy ObjectivesStudy Objectives
4. Slide
3-4
Jenis-jenisJenis-jenis
penyesuaianpenyesuaian
Penyesuaian untukPenyesuaian untuk
tangguhantangguhan
Penyesuaian untukPenyesuaian untuk
akrualakrual
Ikhtisar jurnalIkhtisar jurnal
penyesuaian danpenyesuaian dan
pemindahbukuanpemindahbukuan
Timing IssuesTiming IssuesTiming IssuesTiming Issues
Tahun fiskal danTahun fiskal dan
tahun kalendertahun kalender
Akuntansi basisAkuntansi basis
akrual dan basis kasakrual dan basis kas
PengakuanPengakuan
pendapatan danpendapatan dan
biayabiaya
Penyusunan daftarPenyusunan daftar
saldo penyesuaiansaldo penyesuaian
Penyusunan LaporanPenyusunan Laporan
KeuanganKeuangan
The Basics ofThe Basics of
Adjusting EntriesAdjusting Entries
The Basics ofThe Basics of
Adjusting EntriesAdjusting Entries
The Adjusted TrialThe Adjusted Trial
Balance andBalance and
Financial StatementsFinancial Statements
The Adjusted TrialThe Adjusted Trial
Balance andBalance and
Financial StatementsFinancial Statements
Adjusting the AccountsAdjusting the AccountsAdjusting the AccountsAdjusting the Accounts
5. Slide
3-5
Umumnya satu bulan, satu kuartal, atau satu tahun
Tahun fiskal dan tahun kalender tak selalu sama
Juga dikenal dengan istilah asumsi periodesitas
Timing IssuesTiming IssuesTiming IssuesTiming Issues
Akuntansi membagi umur ekonomis suatu perusahaan
menjadi periode-periode waktu yang sebenarnya dibuat-
buat (artificial)
SO 1 Explain the time period assumption.SO 1 Explain the time period assumption.
Jan. Feb. Mar. Apr. Dec.
. . . . .
6. Slide
3-6
Asumsi periode waktu menyatakan bahwa:
a. revenue should be recognized in the accounting
period in which it is earned.
b. expenses should be matched with revenues.
c. the economic life of a business can be divided into
artificial time periods.
d. the fiscal year should correspond with the calendar
year.
ReviewReview
Timing IssuesTiming IssuesTiming IssuesTiming Issues
SO 1 Explain the time period assumption.SO 1 Explain the time period assumption.
a. Pendapatan (revenue) harus diakui dalam periode
akuntansi diperolehnya/ terjadinya pendapatan
tersebut.
b. Biaya (expenses) harus dipertemukan dengan
pendapatan yang dihasilkan.
c. Umur ekonomis (economic life) suatu perusahaan
dapat dipecah-pecah menjadi periode-periode waktu
artifisial.
d. Tahun fiskal harus sama dengan tahun kalender.
Solution on
notes page
7. Slide
3-7
Akuntansi Basis Akrual
Transaksi-transaksi dicatat dalam periode
terjadinya
Pendapatan diakui pada saat diperoleh/
dihimpun (earned), bukan pada saat kas
diterima
Biaya diakui pada saat timbul/ terjadinya
(incurred), bukan pada saat kas dibayarkan
Timing IssuesTiming IssuesTiming IssuesTiming Issues
Basis Akrual vs Basis Kas
SO 2 Explain the accrual basis of accounting.SO 2 Explain the accrual basis of accounting.
8. Slide
3-8
Akuntansi Basis Kas
Pendapatan diakui pada saat kas diterima
Biaya diakui pada saat kas dibayarkan
Akuntansi basis kas tidak sesuai dengan
International Financial Reporting Standards
(IFRS)
Timing IssuesTiming IssuesTiming IssuesTiming Issues
Basis Akrual vs Basis Kas
SO 2 Explain the accrual basis of accounting.SO 2 Explain the accrual basis of accounting.
9. Slide
3-9
Prinsip Pengakuan Pendapatan
Timing IssuesTiming IssuesTiming IssuesTiming Issues
Pengakuan Pendapatan dan Biaya
SO 2 Explain the accrual basis of accounting.SO 2 Explain the accrual basis of accounting.
Perusahaan mengakui
pendapatan pada saat
pendapatan itu dihimpun/
dihasilkan (earned)
Dalam perusahaan jasa,
pendapatan dianggap telah
terhimpun pada saat jasa
dilaksanakan (performed)
10. Slide
3-10
Prinsip Pengakuan Biaya – Prinsip Mempertemukan
Timing IssuesTiming IssuesTiming IssuesTiming Issues
Pengakuan Pendapatan dan Biaya
SO 2 Explain the accrual basis of accounting.SO 2 Explain the accrual basis of accounting.
Mempertemukan biaya-biaya
dengan pendapatan dalam
periode ketika perusahaan
melakukan upaya untuk
menghasilkan pendapatan tsb.
Dengan kata lain, biaya mengikuti
pendapatan, biaya timbul karena
perusahaan berusaha
menghasilkan pendapatan
11. Slide
3-11
Timing IssuesTiming IssuesTiming IssuesTiming Issues
SO 2 Explain the accrual basis of accounting.SO 2 Explain the accrual basis of accounting.
IFRS dalam hubungan
antara pengakuan
pendapatan (revenue) dan
biaya (expense).
Illustration 3-1
13. Slide
3-13
Match the description of the concept to the
concept.
Solution on
notes page
Timing IssuesTiming IssuesTiming IssuesTiming Issues
SO 2 Explain the accrual basis of accounting.SO 2 Explain the accrual basis of accounting.
g
f
c
b
14. Slide
3-14
One of the following statements about the accrual basis of
accounting is false. That statement is:
a. Events that change a company’s financial statements
are recorded in the periods in which the events occur.
b. Revenue is recognized in the period in which it is
earned.
c. The accrual basis of accounting is in accord with
generally accepted accounting principles.
d. Revenue is recorded only when cash is received, and
expenses are recorded only when cash is paid.
ReviewReview
Timing IssuesTiming IssuesTiming IssuesTiming Issues
SO 2 Explain the accrual basis of accounting.SO 2 Explain the accrual basis of accounting.
Solution on
notes page
Manakah dari pernyataan-pernyataan berikut yang salah
mengenai akuntansi basis akrual. Pernyataan tersebut adalah:
a. Kejadian-kejadian yang mengubah posisi keuangan
perusahaan dicatat dalam periode terjadinya.
b. Pendapatan (revenue) diakui dalam periode ketika
pendapatan itu dihimpun/ dihasilkan.
c. Akuntansi basis akrual sesuai dengan IFRS.
d. Pendapatan (revenue) dicatat pada saat kas diterima, dan
biaya (expenses) dicatat pada saat kas dibayarkan.
15. Slide
3-15
Jurnal penyesuaian memungkinkan dilaporkannya
angka-angka yang benar di Neraca (Statement of
Financial Position) dan Laporan Laba-Rugi (Income
Statement)
Perusahaan harus menjurnal dan
memindahbukukan penyesuaian sebelum
menyusun Laporan Keuangan
The Basics of Adjusting EntriesThe Basics of Adjusting EntriesThe Basics of Adjusting EntriesThe Basics of Adjusting Entries
SO 3 Explain the reasons for adjusting entries.SO 3 Explain the reasons for adjusting entries.
16. Slide
3-16
Pendapatan (revenues)Pendapatan (revenues) – dicatat dalam periode
dihasilkannya)
Biaya (expenses)Biaya (expenses) – diakui dalam periode terjadinya)
Jurnal Penyesuaian (adjusting entries)Jurnal Penyesuaian (adjusting entries) ––
diperlukan untuk memastikan dipatuhinya prinsipdiperlukan untuk memastikan dipatuhinya prinsip
pengakuan pendapatan dan prinsip mempertemukanpengakuan pendapatan dan prinsip mempertemukan
biayabiaya
The Basics of Adjusting EntriesThe Basics of Adjusting EntriesThe Basics of Adjusting EntriesThe Basics of Adjusting Entries
SO 3 Explain the reasons for adjusting entries.SO 3 Explain the reasons for adjusting entries.
17. Slide
3-17
Adjusting entries are made to ensure that:
a. expenses are recognized in the period in
which they are incurred.
b. revenues are recorded in the period in which
they are earned.
c. statement of financial position and income
statement accounts have correct balances at
the end of an accounting period.
d. all of the above.
ReviewReview
SO 3 Explain the reasons for adjusting entries.SO 3 Explain the reasons for adjusting entries.
The Basics of Adjusting EntriesThe Basics of Adjusting EntriesThe Basics of Adjusting EntriesThe Basics of Adjusting Entries
Jurnal penyesuaian (adjusting entries) dibuat untuk
memastikan :
a. Biaya (expenses) diakui dalam periode
terjadinya.
b. Pendapatan (revenues) dicatat dalam periode
dihimpun/ dihasilkan.
c. Ketepatan saldo akun-akun Laporan Posisi
Keuangan dan Laporan Laba-Rugi pada akhir periode
akutansi.
d. Semua jawaban benar.
Solution on
notes page
18. Slide
3-18
Types of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting Entries
1. Prepaid Expenses. (Bi(Biayaaya
dibayar dimuka)dibayar dimuka)
Biaya yang sudah dibayarkan
tunai dan dicatat sebagai aset
sebelum digunakan atau
dikonsumsi.
Tangguhan (Deferrals)
3. Accrued Revenues.
(pendapatan yg masih hrs
dibayar). Pendapatan yang
sudah dilaksanakan/ dihimpun
tetapi belum diterima tunai atau
belum dicatat.
4. Accrued Expenses. (Biaya yg
masih harus dibayar) Biaya
yang sudah terjadi tetapi belum
dibayar tunai atau belum dicatat
2. Unearned Revenues.
(Pendapatan diterima dimuka)
Pendapatan yang sudah
diterima tunai dan dicatat
sebagai kewajiban sebelum
dihimpun/ dilaksanakan.
Akrual (Accruals)
SO 4 Identify the major types of adjusting entries.SO 4 Identify the major types of adjusting entries.
Illustration 3-2
Categories of adjusting entries
Types of Adjusting Entries
19. Slide
3-19
Tambahan slideTambahan slide
Prepaid ExpensesPrepaid Expenses :: Belum jadi biaya sudah bayarBelum jadi biaya sudah bayar
kaskas---exp: Bi. Asuransi Dibayar dimuka---exp: Bi. Asuransi Dibayar dimuka
Unearned RevenuesUnearned Revenues ::Belum jadi pendapatan sudahBelum jadi pendapatan sudah
terima kasterima kas--- exp: Pendapatan service diterima--- exp: Pendapatan service diterima
dimukadimuka
Accrued RevenuesAccrued Revenues :: Sudah jadi pendptan belumSudah jadi pendptan belum
terima kasterima kas --- exp :--- exp : Piutang bunga (D) PendapatanPiutang bunga (D) Pendapatan
bunga (K)bunga (K)
Accrued ExpensesAccrued Expenses :: Sudah jadi biaya tapi belumSudah jadi biaya tapi belum
dibayardibayar ------ exp :exp :Biaya Gaji (D) Utang gaji (K)Biaya Gaji (D) Utang gaji (K)
20. Slide
3-20
Trial BalanceTrial Balance –
Illustrations are
based on the
October 31, trial
balance of
Pioneer
Advertising
Agency Inc.
Illustration 3-3
Types of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting Entries
SO 4 Identify the major types of adjusting entries.SO 4 Identify the major types of adjusting entries.
21. Slide
3-21
Tanguhan meliputi:
Biaya Dibayar Dimuka (Prepaid expenses)
OR
Pendapatan Diterima Dimuka (Unearned
revenues)
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
Types of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting Entries
Penyesuaian untuk Tangguhan
(deffferals)
22. Slide
3-22
Pembayaran kas yang dicatat sbg aset karena jasa
atau manfaatnya akan diterima di masa depan
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
insuranceinsurance
suppliessupplies
advertisingadvertising
Cash Payment
(Pembayaran Kas)
Cash Payment
(Pembayaran Kas)
Expense Recorded
(Biaya Diakui)
Expense Recorded
(Biaya Diakui)
BEFORE
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
rentrent
maintenance on equipmentmaintenance on equipment
fixed assets (depreciation)fixed assets (depreciation)
Prepayments often occur in regard to:Prepayments often occur in regard to:
23. Slide
3-23
Biaya Bibayar Dimuka
Kos-kos yang telah expire karena berlalunya waktu
atau karena penggunaan
Jurnal penyesuaiannya dimaksudkan untuk: (1)
mencatat biaya yang telah terjadi dalam periode
akuntansi yang akan dilaporkan, dan (2) untuk
menunjukkan kos-kos yang belum expire sebagai aset
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
24. Slide
3-24
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
Penyesuaian untuk “Biaya Dibayar Dimuka
Akun biaya bertambah (didebit) dan
Akun aset berkurang (dikredit)
Illustration 3-4
25. Slide
3-25
Illustration: Pioneer Advertising Agency membeli bahan habis
pakai (supplies) dengan kos $2,500 tangal 5 Oktober. Pioneer
mencatat pembayarannya dengan menambah (mendebit) akun aset
Advertising Supplies. Akun tersebut bersaldo $2,500 dalam daftar
saldo tanggal 31 Oktober. Perhitungan persediaan (inventory)
barang habis pakai saat tutup buku tanggal 31 Oktober
menunjukkan bahwa $1,000 barang habis pakai itu masih tersisa.
Advertising supplies 1,500
Advertising supplies expense 1,500Oct. 31
Illustration 3-5
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
26. Slide
3-26
Illustration: Pada tanggal 4 Oktober, Pioneer Advertising Agency
membayar polis asuransi kebakaran untuk 1 tahun sebesar $600.
Cakupannya terhitung sejak tanggal 1 Oktober. Pioneer mencatat
pembayaran tersebut dengan menambah (mendebit) akun Prepaid
Insurance. Akun itu bersaldo $600 dalam daftar saldo tanggal 31
Oktober. Asuransi sebesar $50 ($600 / 12) expire tiap bulan.
Prepaid insurance 50
Insurance expense 50Oct. 31
Illustration 3-6
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
27. Slide
3-27
Depresiasi
Bangunan, peralatan, dan kendaraan (aset jangka
panjang) dicatat sgb aset, bukan sbg biaya, pada
tahun pemerolehannya
Perusahaan melaporkan bagian kos aset jangka
panjang sbg biaya (depresiasi) setiap periode
selama umur manfaat
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
28. Slide
3-28
Illustration: Pioneer Advertising mengestimasi depresiasi
peralatan kantor (office equipment) sebesar $480 per tahun, atau
$40 per bulan.
Accumulated depreciation 40
Depreciation expense 40Oct. 31
Illustration 3-7
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
29. Slide
3-29
Penyajian Depresiasi di Laporan
Keuangan
Akumulasi depresiasi merupakan contra asset account
Disajikan setelah akun lawannya (equipment) dalam
neraca (Statement of Financial Position)
Illustration 3-8
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
30. Slide
3-30
Summary Illustration 3-9
Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”Adjusting Entries for “Prepaid Expenses”
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
31. Slide
3-31
Penerimaan kas (cash) yang dicatat sebagai kewajiban
(liability) karena pendapatan (revenue) belum
dilaksanakan.
Adjusting Entries for “Pendapatan DiterimaAdjusting Entries for “Pendapatan Diterima
Dimuka (Unearned Revenues)”Dimuka (Unearned Revenues)”
Adjusting Entries for “Pendapatan DiterimaAdjusting Entries for “Pendapatan Diterima
Dimuka (Unearned Revenues)”Dimuka (Unearned Revenues)”
rentrent
airline ticketsairline tickets
school tuitionschool tuition
Penerimaan Kas
(Cash Receipt)
Penerimaan Kas
(Cash Receipt)
Pendapatan Diakui
(Revenue Recorded)
Pendapatan Diakui
(Revenue Recorded)
BEFORE
magazine subscriptionsmagazine subscriptions
customer depositscustomer deposits
Contoh pendaptan diterima dimuka (unearned
revenues::
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
32. Slide
3-32
Pendapatan Diterima Dimuka
Perusahaan membuat jurnal penyesuaian untuk mencatat
pendapatan yang telah diperoleh/ dilaksanakan dan untuk
menunjukkan kewajiban yang masih tersisa.
Jurnal penyesuaian untuk pendapatan diterima dimuka
dimaksudkan untuk:
Mengurangi (mendebit) akun kewajiban, dan
Menambah (mengkredit) akun pendapatan
Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
33. Slide
3-33
Jurnal Penyesuaian untuk Pendapatan Diterima
Dimuka
Mengurangi (mendebit) akun kewajiban, dan
Menambah (mengkredit) akun pendapatan
Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”
Illustration 3-10
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
34. Slide
3-34
Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”
Illustration: Pioneer Advertising Agency menerima uang muka
sejumlah $1,200 pada tanggal 2 Oktober dari R. Knox untuk jasa
iklan (advertising services) yang diperkirakan akan dilaksanakan
tanggal 31 Desember. Akun Unearned Service Revenue bersaldo
$1,200 tanggal 31 Oktober. Analisis menunjukkan bahwa
perusahaan telah melaksanakan jasa senilai $400 yang menjadi
pendapatan bulan Oktober.
Service revenue 400
Unearned service revenue 400Oct. 31
Illustration 3-11
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
35. Slide
3-35
Summary
Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”Adjusting Entries for “Unearned Revenues”
Illustration 3-12
SO 5 Prepare adjusting entries for deferrals.SO 5 Prepare adjusting entries for deferrals.
37. Slide
3-37
Made to record:
Pendapatan yang telah dilaksanakan (Revenues earned)
and
OR
Biaya yang telah terjadi (Expenses incurred)
Dalam periode akuntansi yang sedang dilaporkan yang
belum diakui pada saat penjurnalan transaksi rutin
SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
Types of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting Entries
Penyesuaian untuk Akrual
38. Slide
3-38
Pendapatan yang sudah diperoleh (revenues earned) tapi
belum diterima pembayaran tunainya atau belum dicatat.
Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”
rentrent
interestinterest
Jasa yang dilaksanakan (services performed)Jasa yang dilaksanakan (services performed)
BEFORE
Contoh pendaptan akrual (accrued revenues) :Contoh pendaptan akrual (accrued revenues) :
Penerimaan Kas
(Cash Receipt)
Penerimaan Kas
(Cash Receipt)
Mencatat Pendapatan
(Revenue Recorded)
Mencatat Pendapatan
(Revenue Recorded)
Penyesuaian (adjusting) dimaksudkan untuk:Penyesuaian (adjusting) dimaksudkan untuk:
SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
39. Slide
3-39
Pendapatan Akrual
Penyesuaian pendapatan akrual dimaksudkan untuk:
(1) Menunjukkan piutang yang timbul), dan
(2) Mencatat pendapatan yang dihasilkan/ terjadi)
Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”
SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
40. Slide
3-40
Jurnal Penyesuaian untuk Pendapatan AkrualJurnal Penyesuaian untuk Pendapatan Akrual
Menambah (mendebit) akun aset dan
Menambah (mengkredit) akun pendapatan
SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”
Illustration 3-13
41. Slide
3-41
Illustration: Pada bulan Oktober Pioneer Advertising
Agency menghasilkan pendapatan iklan advertising
services $200 yang belum dicatat.
Service Revenue 200
Accounts Receivable 200Oct. 31
Illustration 3-14
SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”
42. Slide
3-42
Summary
Illustration 3-15
Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”Adjusting Entries for “Accrued Revenues”
SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
43. Slide
3-43
Biaya yang sudah terjadi (expenses incurred) tapi belumBiaya yang sudah terjadi (expenses incurred) tapi belum
dibayar atau belum dicatat.dibayar atau belum dicatat.
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
rentrent
interestinterest
BEFORE
Contoh biaya akrual (Accrued expenses) :Contoh biaya akrual (Accrued expenses) :
Kas Dibayar
(Cash Payment)
Kas Dibayar
(Cash Payment)
Biaya Diakui
(Expense Recorded)
Biaya Diakui
(Expense Recorded)
taxestaxes
salariessalaries
Jurnal penyesuaian (Adjusting) menghasilkan:Jurnal penyesuaian (Adjusting) menghasilkan:
SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
44. Slide
3-44
Biaya Akrual
Jurnal penyesuaian untuk biaya akrual dimaksudkan
untuk:
(1) Mencatat kewajiban yang timbul, dan
(2) Mengakui biaya
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
45. Slide
3-45
Jurnal Penyesuaian untuk Biaya AkrualJurnal Penyesuaian untuk Biaya Akrual
Menambah (mendebit) akun biaya, dan
Menambah (mengkredit) akun kewajiban
SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
Illustration 3-16
46. Slide
3-46 SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
Illustration: Pioneer Advertising Agency menandatangani utang
wesel (note payable) berjangka waktu 3 bulan sejumlah $5,000
pada 1 Oktober 1. Wesel (note) tersebut mengharuskan Pioneer
untuk membayar bunga (interest) dengan suku bunga 12%.
Interest payable 50
Interest expense 50Oct. 31
Illustration 3-18
Illustration 3-17
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
47. Slide
3-47 SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
Illustration: Pioneer Advertising Agency terakhir membayar gaji
(salary) pada tanggal 26 Oktober; pembayaran gaji berikutnya akan
dilakukan tanggal 9 November. Karyawan biasanya menerima gaji
sejumlah $2,000 selama seminggu dengan lima hari kerja, atau
$400 per hari. Oleh karena itu, gaji akrual (accrued salaries) pada
tanggal 31 Oktober sejumlah $1,200 ($400 x 3 days). Illustration 3-19
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
48. Slide
3-48 SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
Illustration: Pioneer Advertising Agency terakhir membayar gaji
(salary) pada tanggal 26 Oktober; pembayaran gaji berikutnya akan
dilakukan tanggal 9 November. Karyawan biasanya menerima gaji
sejumlah $2,000 selama seminggu dengan lima hari kerja, atau
$400 per hari. Oleh karena itu, gaji akrual (accrued salaries) pada
tanggal 31 Oktober sejumlah $1,200 ($400 x 3 days).
Salaries payable 1,200
Salaries expense 1,200Oct. 31
Illustration 3-20
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
49. Slide
3-49
Summary
Illustration 3-21
SO 6 Prepare adjusting entries for accruals.SO 6 Prepare adjusting entries for accruals.
Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”Adjusting Entries for “Accrued Expenses”
50. Slide
3-50
Setelah semua penyesuaian dijurnal dan
dipindahbukukan, perusahaan menyusun daftar
saldo setelah disesuaikan (Adjusted Trial Balance)
Tujuannya adalah untuk memeriksa kesamaan
saldo debit dengan saldo kredit akun-akun dalam
buku besar
The Adjusted Trial BalanceThe Adjusted Trial BalanceThe Adjusted Trial BalanceThe Adjusted Trial Balance
SO 7 Describe the nature and purpose of an adjusted trial balance.SO 7 Describe the nature and purpose of an adjusted trial balance.
52. Slide
3-52
Which of the following statements is incorrect concerning
the adjusted trial balance?
a. An adjusted trial balance proves the equality of the
total debit balances and the total credit balances in
the ledger after all adjustments are made.
b. The adjusted trial balance provides the primary basis
for the preparation of financial statements.
c. The adjusted trial balance lists the account balances
segregated by assets and liabilities.
d. The adjusted trial balance is prepared after the
adjusting entries have been journalized and posted.
Review QuestionReview Question
SO 7 Describe the nature and purpose of an adjusted trial balance.SO 7 Describe the nature and purpose of an adjusted trial balance.
The Adjusted Trial BalanceThe Adjusted Trial BalanceThe Adjusted Trial BalanceThe Adjusted Trial Balance
Manakah dari pernyataan-pernyataan berikut yang TIDAK
TEPAT mengenai daftar saldo sesuaian?
a. Daftar saldo sesuaian memeriksa kesamaan saldo debit
toal dengan saldo kredit total akun-akun buku besar
setelah semua penyesuaian dilakukan.
b. Dafatr saldo sesuaian menjadi basis utama untuk
menyusun Laporan Keuangan.
c. Daftar saldo sesuaian mendaftar saldoo akun-akun yang
dikategorikan menjadi aset dan kewajiban.
d. Daftar saldo sesuaian disusun setelah penyesuaian
dijurnal dan dipindahbukukan.
53. Slide
3-53
Laporan Keuangan (Financial Statement) dapat disusun
secara langsung dari Daftar Saldo Sesuaian (Adjusted
Trial Balance).
Laporan Keuangan (Financial Statement) dapat disusun
secara langsung dari Daftar Saldo Sesuaian (Adjusted
Trial Balance).
Laporan
Posisi
Keuangan
(Statement of
Financial
Position)
Laporan
Laba-Rugi
(Income
Statement)
Laporan
Laba
Ditahan
(Retained
Earnings
Statement)
Preparing Financial StatementsPreparing Financial StatementsPreparing Financial StatementsPreparing Financial Statements
SO 7 Describe the nature and purpose of an adjusted trial balance.SO 7 Describe the nature and purpose of an adjusted trial balance.
54. Slide
3-54
Preparing Financial StatementsPreparing Financial StatementsPreparing Financial StatementsPreparing Financial Statements
Illustration
3-25
Menyiapkan
Laporan
Laba-Rugi
dan Laporan
Laba
Ditahan dari
Daftar Saldo
Sesuaian
(adjusted
trial balance)
SO 7SO 7
56. Slide
3-56
Seperti halnya IFRS, perusahaan menerapkan GAAP menggunakan
akuntansi basis akrual untuk mencatat transaksi-transaksi yang
mempengaruhi laporankeuangan perusahaan dalam periode
terjadinya.
Seperti halnya IFRS, akuntansi baisi kas (cash-basis accounting)
juga tidak dianut oleh GAAP.
GAAP juga memecah-mecah umur ekonomik perusahaan ke dalam
periode-periode waktu artifisial. Baik GAAP maupun IFRS
menyebut konsep ini asumsi periode waktu. GAAP mengharuskan
perusahaan menyajikan satu set laporan keuangan lengkap, yang
mencakup informasi komparatif tahunan.
Adjusting the Accounts
Understanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAP
Key DifferencesKey Differences
57. Slide
3-57
GAAP memiliki lebih dari 100 ketentuan mengenai pengakuan
pendaptan (revenue). Kebanyakan ketentuan dimaksud terkait
dengan industri tertentu. Pengakuan pendapatan dalam IFRS
terutama diatur dalam satu standar, IAS 18. Meskipun GAAP jauh
lebih rinci dalam mengatur pengakuan pendapatan, prinsip umum
yang diatur dalam IFRS hampir sama dengan GAAP.
GAAP menggunakan konsep-konsep seperti terealisasi (realized),
dapat direalisasi (realizable), dan dihimpun (earned) sebagai basis
pengakuan pendapatan (revenue recognition).
Understanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAP
Key DifferencesKey Differences Adjusting the Accounts
58. Slide
3-58
Pengendalian internal (Internal controls) merupakan sistem checks
and balances yang dirancang untuk mendeteksi dan mencegah
kecurangan dan kesalahan. Sarbanes-Oxley Act mengharuskan
perusahaan-perusahaan AS meningkatkan kualitas sistem
pengendalian internal. Meskipun demikian, banyak perusahaan-
perusahaan non-AS yang tidak memiliki kewajiban yang dimaksud.
Dalam IFRS, revaluasi ke nilai wajar (fair value) untuk pos-pos
seperti tanah (land) dan bangunan (buildings) diperbolehkan. Hal
tersebut tidak diperbolehkan dalam GAAP.
Format dan isi Laporan Keuangan (financial statements) menurut
GAAP dan IFRS tidak berbeda secara signifikan.
Understanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAP
Key DifferencesKey Differences Adjusting the Accounts
59. Slide
3-59
Looking to the FutureLooking to the Future
Understanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAP
IASB and FASB sekarang ini sedang melaksanakan projek bersama
dalam membahas isu pengakuan pendapatan. Kedua badan tersebut
sedang mempertimbangkan satu pendekatan yang berfokus pada
perubahan aset dan kewajiban (bukan pada “kapan dihimpun/
dihasilkan”) sebagai basis pengakuan pendapatan. Harapannya,
pendekatan tersebut akan mendorong perlakuan akuntansi yang
lebih konsisten. IASB dan FASB juga menghasapi kesulitan dalam
memutahirkan, memodifikasi, dan menyelesaikan konvergensi
rerangka konseptual. Sebagai contoh, apakah relevansi informasi
harus lebih diunggulkan daripada keandalannya? Apakah metode
pengukuran tunggal, misalnya kos historis atau nilai wajar, yang
harus digunakan dalam akuntansi, atau metode pengukuran beragam
tergantung pada pos aset atau kewajiban yang diukur?
Adjusting the Accounts
60. Slide
3-60
Sebagian perusahaan menggunakan perlakuan alternatif
untuk Biaya Dibayar Dimuka (prepaid expenses) dan
Pendapatan Diterima Dimuka (unearned revenues).
Ketika perusahaan membayar dimuka suatu biaya (expense),
mendebit akun biaya (Expense account), bukan akun aset.
Ketika perusahaan menerima pembayaran dimuka untuk jasa
yang akan diserahkan di masa depan, mengkredit akun
Pendapatan (revenue account), bukan kewajiban yang
dikredit.
Alternative Treatment of Prepaid ExpensesAlternative Treatment of Prepaid Expenses
and Unearned Revenuesand Unearned Revenues
Alternative Treatment of Prepaid ExpensesAlternative Treatment of Prepaid Expenses
and Unearned Revenuesand Unearned Revenues
SO 8 Prepare adjusting entries for the alternative treatment of deferrals.SO 8 Prepare adjusting entries for the alternative treatment of deferrals.
APPENDIX
61. Slide
3-61
Illustration: Pioneer Advertising membeli barang habis pakai
(supplies) pada tanggal 5 Oktober sejumlah $2,500 dan
mendebit Advertising Supplies Expense dengan jumlah
tersebut. Bagaimanakah penyesuaiannya jika barang habis
pakai (supplies) yang tersisa tanggal 31 masih tersisa $1,000?
Alternative Treatment for “Prepaid Expenses”Alternative Treatment for “Prepaid Expenses”Alternative Treatment for “Prepaid Expenses”Alternative Treatment for “Prepaid Expenses”
SO 8 Prepare adjusting entries for the alternative treatment of deferrals.SO 8 Prepare adjusting entries for the alternative treatment of deferrals.
Advertising supplies expense 1,000
Advertising supplies 1,000Oct. 31
Illustration 3A-1
62. Slide
3-62
Alternative Treatment for “Prepaid Expenses”Alternative Treatment for “Prepaid Expenses”Alternative Treatment for “Prepaid Expenses”Alternative Treatment for “Prepaid Expenses”
SO 8 Prepare adjusting entries for the alternative treatment of deferrals.SO 8 Prepare adjusting entries for the alternative treatment of deferrals.
Pendekatan Penyesuaian — Perbandingan
Illustration 3A-2
63. Slide
3-63
Illustration: Diasumsikan bahwa pada tanggal 2 Oktober
Pioneer Advertising menerima uang muka sejumlah $1,200 untuk
jasa yang akan diserahkan di masa depan dan mengkredit
jumlah tersebut ke akun Service Revenue. Jika pada tanggal
laporan, jasa yang belum diserahkan Pioneer senilai $800 jurnal
penyesuaiannya adalah.
Alternative Treatment for “Unearned Revenues”Alternative Treatment for “Unearned Revenues”Alternative Treatment for “Unearned Revenues”Alternative Treatment for “Unearned Revenues”
SO 8 Prepare adjusting entries for the alternative treatment of deferrals.SO 8 Prepare adjusting entries for the alternative treatment of deferrals.
Unearned service revenue 800
Service revenue 800Oct. 31
Illustration 3A-4
64. Slide
3-64 SO 8 Prepare adjusting entries for the alternative treatment of deferrals.SO 8 Prepare adjusting entries for the alternative treatment of deferrals.
Pendekatan Penyesuaian — Perbandingan
Illustration 3A-5
Alternative Treatment for “Unearned Revenues”Alternative Treatment for “Unearned Revenues”Alternative Treatment for “Unearned Revenues”Alternative Treatment for “Unearned Revenues”
65. Slide
3-65 SO 8 Prepare adjusting entries for the alternative treatment of deferrals.SO 8 Prepare adjusting entries for the alternative treatment of deferrals.
Summary of Additional Adjustment RelationshipsSummary of Additional Adjustment RelationshipsSummary of Additional Adjustment RelationshipsSummary of Additional Adjustment Relationships
Illustration 3A-7
p. 98 How Long Will “The Force” Be with Us?
Q: What accounting principle does this example illustrate?
A: This situation demonstrates the expense recognition principle.
Q: How will financial results be affected if the expenses are recognized over a period that is less than that used for revenues?
A: If expenses are recognized over a period that is less than that used for revenues, earnings will be understated during the early years and overstated during the later years.
Q: What if the expenses are recognized over a period that is longer than that used for revenues?
A: If the expenses are recognized over a period that is longer than that used for revenues, earnings will be overstated during the early years and understated in later years. In either case, management and shareholders could be misled.
p. 106 Turning Gift Cards into Revenue
Q: Suppose that Robert Jones purchases a €100 gift voucher at Carrefour (FRA) on December 24, 2011, and gives it to his wife, Devon, on December 25, 2011. On January 3, 2012, Devon uses the voucher to purchase €100 worth of CDs. When do you think Carrefour should recognize revenue, and why?
A: According to the revenue recognition principle, companies should recognize revenue when earned. In this case, revenue is not earned until Carrefour provides the goods. Thus, when Carrefour receives cash in exchange for the gift voucher on December 24, 2011, it should recognize a liability, Unearned Revenue, for €100. On January 3, 2012, when Devon Jones exchanges the voucher for merchandise, Carrefour should recognize revenue and eliminate €100 from the balance in the Unearned Revenue account.