Proses Pencatatan Transaksi
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1) An account is used to record increases and decreases in assets, liabilities, equity, revenue, and expenses. Accounts help in the recording process by tracking changes to specific items. 2) The double-entry system requires every transaction to affect at least two accounts to keep the accounting equation in balance. Transactions are recorded by debiting at least one account and crediting another account. 3) The basic steps in the recording process are to analyze each transaction, enter the transaction in a journal, and then transfer the journal information to individual ledger accounts.
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Proses Pencatatan Transaksi
- 2. Chapter 2 Proses Pencatatan Transaksi Financial Accounting, IFRS Edition Weygandt Kimmel Kieso
- 3. Study ObjectivesStudy ObjectivesStudy ObjectivesStudy Objectives 1. Menjelaskan apa yang dimaksud dengan akun serta bagaimana akun membantu dalam proses pencatatan transksi 2. Mendefinisikan istilah debit dan kredit dan menjelaskan kegunaan dalam pencatatan transaksi 3. Mengenali langkah-langkah dalam pencatatan transaksi 4. Menjelaskan apa yang dimaksud dengan jurnal serta bagaimana jurnal membantu dalam proses pencatatan transaksi 5. Menjelaskan apa yang dimaksud dengan buku besar membantu dalam proses pencatatan transaksi 6. Menjelaskan apa yang dimaksud dengan pemindahbukuan serta bagaimana pemindahbukuan membantu dalam proses pencatatan transaksi 7. Menyusun daftar saldo dan menjelaskan tujuannya
- 4. The AccountThe AccountThe AccountThe Account Debit dan KreditDebit dan Kredit Prosedur debitProsedur debit dan kreditdan kredit HubunganHubungan antar-antar- komponenkomponen ekuitasekuitas Ikhtisar kaidahIkhtisar kaidah debit/ kreditdebit/ kredit KelemahanKelemahan daftar saldodaftar saldo MenemukanMenemukan kesalahankesalahan PenggunaanPenggunaan simbol matasimbol mata uanguang Ikhtisar ilustrasiIkhtisar ilustrasi penjumlahan danpenjumlahan dan pemindahbukuanpemindahbukuan JurnalJurnal Buku BesarBuku Besar Pemindah-Pemindah- bukuanbukuan Steps in theSteps in the RecordingRecording ProcessProcess Steps in theSteps in the RecordingRecording ProcessProcess The RecordingThe Recording ProcessProcess IllustratedIllustrated The RecordingThe Recording ProcessProcess IllustratedIllustrated The Trial BalanceThe Trial BalanceThe Trial BalanceThe Trial Balance The Recording ProcessThe Recording ProcessThe Recording ProcessThe Recording Process
- 5. Account Name Debit / Dr. Credit / Cr. Mencatat bertambah dan berkurangnya suatu pos aset, kewajiban, ekuitas, pendapatan, atau biaya Debit = “Left” Credit = “Right” AkunAkun Akun dapatAkun dapat diilustrasikandiilustrasikan dalam bentukdalam bentuk akun-Takun-T SO 1 Explain what an account is and how it helps in the recording process.SO 1 Explain what an account is and how it helps in the recording process. The AccountThe AccountThe AccountThe Account
- 6. Sistem Akuntansi Berpasangan (Double-entry)Sistem Akuntansi Berpasangan (Double-entry) Tiap-tiap transaksi harus mempengaruhi dua atau lebih akun agar persamaan akuntansi tetap seimbang Mencatat transaksi dilakukan dengan mendebit sekurang- kurangnya satu akun dan mengkredit satu akun lainnya DEBITS must equalmust equal CREDITS. (Jumlah DEBIT harus sama dengan jumlah KREDIT) SO 2 Define debits and credits and explain their useSO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions. The AccountThe AccountThe AccountThe Account Debit dan Kredit
- 7. Account Name Debit / Dr. Credit / Cr. Jika jumlah Debit lebih besar daripada jumlah Kredit, suatu akun dikatakan memiliki saldo Debit $10,000 Transaction #2$3,000 $15,000$15,000 8,000Transaction #3 Balance Transaction #1 Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits SO 2 Define debits and credits and explain their useSO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.
- 8. Account Name Debit / Dr. Credit / Cr. Jika jumlah Kredit lebih besar daripada jumlah Debit, suatu akun dikatakan memiliki saldo Kredit $10,000 Transaction #2$3,000 Balance Transaction #1 Debits and CreditsDebits and CreditsDebits and CreditsDebits and Credits $1,000$1,000 8,000 Transaction #3 SO 2 Define debits and credits and explain their useSO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.
- 9. Chapter 3-23 AssetsAssets Debit / Dr. Credit / Cr. Normal BalanceNormal Balance Chapter 3-27 Debit / Dr. Credit / Cr. Normal BalanceNormal Balance ExpenseExpense Chapter 3-24 LiabilitiesLiabilities Debit / Dr. Credit / Cr. Normal BalanceNormal Balance Chapter 3-25 Debit / Dr. Credit / Cr. Normal BalanceNormal Balance EquityEquity Chapter 3-26 Debit / Dr. Credit / Cr. Normal BalanceNormal Balance RevenueRevenue Normal Balance Credit Normal Balance Credit Normal Balance Debit Normal Balance Debit Debits and Credits SummaryDebits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary SO 2SO 2
- 10. Balance SheetBalance Sheet Income StatementIncome Statement = + -Asset Liability Equity Revenue Expense Debit Credit Debits and Credits SummaryDebits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary SO 2 Define debits and credits and explain their useSO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.
- 11. Debits: a. increase both assets and liabilities. b. decrease both assets and liabilities. c. increase assets and decrease liabilities. d. decrease assets and increase liabilities. Pertanyaan UlasanPertanyaan Ulasan Debits and Credits SummaryDebits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary Solution notes page Debits: a. Aset dan kewajiban bertambah b. Aset dan kewajiban berkurang c. Aset bertambah dan kewajiban berkurang d. Aset berkurang dan kewajiban bertambah SO 2 Define debits and credits and explain their useSO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.
- 12. Assets - Jumlah Debit seharusnya lebih besar daripada jumlah Kredit Liabilities – Jumlah Kredit seharusnya lebih besar daripada jumlah Debit Saldo normal menunjukkan sisi mana yang bertambah Assets and LiabilitiesAssets and LiabilitiesAssets and LiabilitiesAssets and Liabilities Chapter 3-23 AssetsAssets Debit / Dr. Credit / Cr. Normal BalanceNormal Balance Chapter 3-24 LiabilitiesLiabilities Debit / Dr. Credit / Cr. Normal BalanceNormal Balance SO 2 Define debits and credits and explain their useSO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.
- 13. Penerbitan saham dan pendapatan menambah ekuitas (Kredit) Dividen dan biaya mengurangi ekuitas (Debit). Equity RelationshipsEquity RelationshipsEquity RelationshipsEquity Relationships Chapter 3-25 Debit / Dr. Credit / Cr. Normal BalanceNormal Balance Share CapitalShare Capital Chapter 3-23 DividendsDividends Debit / Dr. Credit / Cr. Normal BalanceNormal Balance Chapter 3-25 Debit / Dr. Credit / Cr. Normal BalanceNormal Balance EquityEquity Chapter 3-25 Debit / Dr. Credit / Cr. Normal BalanceNormal Balance Retained EarningsRetained Earnings SO 2 Define debits and credits and explain their useSO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.
- 14. Tujuan menghasilkan pendapatan adl untuk memberikan manfaat (benefit) bagi pemegang saham Pengaruh Debit dan Kredit atas akun pendapatan sama dengan pengaruh Debit dan Kredit atas Ekuitas Biaya memiliki pengaruh sebaliknya: biaya menurunkan ekuitas Revenue and ExpenseRevenue and ExpenseRevenue and ExpenseRevenue and Expense Chapter 3-27 Debit / Dr. Credit / Cr. Normal BalanceNormal Balance ExpenseExpense Chapter 3-26 Debit / Dr. Credit / Cr. Normal BalanceNormal Balance RevenueRevenue SO 2 Define debits and credits and explain their useSO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.
- 15. Summary of Debit/Credit RulesSummary of Debit/Credit RulesSummary of Debit/Credit RulesSummary of Debit/Credit Rules Hubungan antara aset, kewajiban, dan ekuitas perusahaan Persamaan akuntansi harus tetap seimbang setelah dimasukkannya setiap transaksi. Untuk setiap Debit harus ada Kredit-nya SO 2 Define debits and credits and explain their useSO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions. Illustration 2-12
- 16. Accounts that normally have debit balances are: a. assets, expenses, and revenues. b. assets, expenses, and retained earnings. c. assets, liabilities, and dividends. d. assets, dividends, and expenses. Pertanyaan UlasanPertanyaan Ulasan Solution notes page SO 2 Define debits and credits and explain their useSO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions. Summary of Debit/Credit RulesSummary of Debit/Credit RulesSummary of Debit/Credit RulesSummary of Debit/Credit Rules Akun-akun yang normalny bersaldo Debit adalah: a. aset, biaya, dan pendapatan b. aset, biaya, dan laba ditahan c. aset, kewajiban, dan dividen d. aset, dividen, dan biaya
- 17. Debit Debit Credit Debit Credit Credit Solution on notes page mall in which she will open and operate a beauty salon. A friend has advised Kathy to set up a double-entry set of accounting records in which to record all of her business transactions. Following are the accounts that Hair It Is Company, will likely need to record the transactions. Indicate whether the no rmal balance of each account is a debit or a credit. Summary of Debit/Credit RulesSummary of Debit/Credit RulesSummary of Debit/Credit RulesSummary of Debit/Credit Rules Cash Supplies Notes payable Equipment Accounts payable Share capital SO 2 Define debits and credits and explain their useSO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions. Kathy Renee Browne, president of Hair It Is Company has just rented space in a shopping
- 18. Dokumen bisnis, seperti slip penjualan, cek, faktur tagihan atau pita register kas, merupakan bukti adanya transaksi Steps in the Recording ProcessSteps in the Recording ProcessSteps in the Recording ProcessSteps in the Recording Process SO 3 Identify the basic steps in the recording process.SO 3 Identify the basic steps in the recording process. Analyze each transaction Enter transaction in a journal Transfer journal information to ledger accounts Illustration 2-13
- 19. Tempat permulaan transaksi dimasukkan dalam sistem akuntansi Transaksi-transaksi dicatat secara kronologis Manfaat dalam proses pencatatan 1. Mempertegas pengaruh suatu transaksi 2. Menjadi catatan kronologi transaksi 3. Membantu mencegah atau menemukan kesalahan karena jumlah Debit dan Kredit dapat dengan mudah dibandingkan SO 4 Explain what a journal is and how it helps in the recording process.SO 4 Explain what a journal is and how it helps in the recording process. Steps in the Recording ProcessSteps in the Recording ProcessSteps in the Recording ProcessSteps in the Recording Process Penjurnalan
- 20. Account Title Ref. Debit CreditDate Share capital Penjurnalan - Memasukkan data transaksi ke dalam jurnal) SO 4SO 4 Ilustrasi: Pada tanggal 1 September, pemegang saham biasa menginvestasikan uang tunai sejumlah $15.000, dan softbyte membeli perlengkapan komputer seharga $7.000 tunai. CashSept. 1 15,000 15,000 General Journal Computer equipment Cash 7,000 7,000 Illustration 2-14 Solution on notes page Steps in the Recording ProcessSteps in the Recording ProcessSteps in the Recording ProcessSteps in the Recording Process
- 21. Account Title Ref. Debit CreditDate 8,000 Delivery equipment Cash 14,000 6,000Accounts payable Sept. 1 Ilustrasi: Pada tanggal 1 Juli, Butler Company membeli truk pengangkut dengan kos $14.000. Dari jumlah tersebut $8.000 dibayar tunai, sedangkan sisanya disepakati secara kredit) General Journal Illustration 2-15 SO 4SO 4Solution on notes page Jurnal Gabungan Steps in the Recording ProcessSteps in the Recording ProcessSteps in the Recording ProcessSteps in the Recording Process
- 22. Buku Besar Umum Mencakup semua akun pokok yang ada di perusahaan Mencakup akun-akun aset, kewajiban, ekuitas, pendapatan, dan biaya. SO 5 Explain what a ledger is and how it helps in the recording process.SO 5 Explain what a ledger is and how it helps in the recording process. Buku Besar Steps in the Recording ProcessSteps in the Recording ProcessSteps in the Recording ProcessSteps in the Recording Process Illustration 2-16
- 23. SO 5 Explain what a ledger is and how it helps in the recording process.SO 5 Explain what a ledger is and how it helps in the recording process. Answer on notes page
- 24. Format akun-T hanya digunakan dalam buku teks akuntansi Format buku besar yang digunakan dalam praktik SO 5 Explain what a ledger is and how it helps in the recording process.SO 5 Explain what a ledger is and how it helps in the recording process. Illustration 2-17 The LedgerThe LedgerThe LedgerThe Ledger Format Standar Akun
- 25. The LedgerThe LedgerThe LedgerThe Ledger Illustration 2-18 SO 5 Explain what a ledger is and how it helps in the recording process.SO 5 Explain what a ledger is and how it helps in the recording process. Chart of Accounts
- 26. PostingPosting – proses memindahk an angka- angka dari jurnal ke akun-akun dalam buku besar) Illustration 2-19 SO 6 Explain what posting is and how it helps in the recording process.SO 6 Explain what posting is and how it helps in the recording process. PostingPostingPostingPosting
- 27. The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated Langkah-Langkah: 1. Tentukan jenis akun yang terpengaruh. 2. Tentukan pos- pos apa yang bertambah atau berkurang dan berapa. 3. Ekspresikan penambahan dan pengurangan itu menjadi debit dan kredit. Illustration 2-20 SO 6 Explain what posting is and how it helps in the recording process.SO 6 Explain what posting is and how it helps in the recording process.
- 28. The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated Illustration 2-21 SO 6 Explain what posting is and how it helps in the recording process.SO 6 Explain what posting is and how it helps in the recording process.
- 29. The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated Illustration 2-22 SO 6SO 6
- 30. The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated Illustration 2-23 SO 6SO 6
- 31. The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated SO 6SO 6 Illustration 2-24
- 32. The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated SO 6SO 6 Illustration 2-25
- 33. The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated Illustration 2-26 SO 6 Explain what posting is and how it helps in the recording process.SO 6 Explain what posting is and how it helps in the recording process.
- 34. The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated SO 6SO 6 Illustration 2-27
- 35. The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated SO 6SO 6 Illustration 2-28
- 36. The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated SO 6SO 6 Illustration 2-29
- 37. Posting: a. normally occurs before journalizing. b. transfers ledger transaction data to the journal. c. is an optional step in the recording process. d. transfers journal entries to ledger accounts. Review QuestionReview Question PostingPostingPostingPosting SO 6 Explain what posting is and how it helps in the recording process.SO 6 Explain what posting is and how it helps in the recording process. Solution on notes page Pemindahbukuan (Posting): a. Dilakukan sebelum penjurnalan. b. Memindahkan data transaksi dari buku besar ke jurnal. c. Merupakanlangkah opsional dalam proses pencatatan transaksi. d. Memindahkan data transaksi dari jurnal ke akun-akun buku besar.
- 38. Katherine Turner mencatat transaksi-transaksi berikut selama bulan Maret. Solution on notes page The Recording Process IllustratedThe Recording Process IllustratedThe Recording Process IllustratedThe Recording Process Illustrated Pindahbukukan jurnal di atas ke akun Kas (Cash account). SO 6SO 6
- 39. Daftar akun beserta saldo- saldonya pada saat tertentu. Tujuannya adalah untuk memastikan jumlah debit sama dengan jumlah kredit. The Trial BalanceThe Trial BalanceThe Trial BalanceThe Trial Balance SO 7 Prepare a trial balance and explain its purposes. Illustration 2-32
- 40. Daftar saldo mungkin saja seimbang meskipun: 1. Ada transaksi yang belum dijurnal 2. Jurnal yang sudah dilakukan tidak dipindahbukukan 3. Jurnal dipindahbukukan dua kali 4. Penjurnalan dan pemindahbukuan menggunakan akun-akun yang tidak tepat, atau 5. Angka rupiah transaksi yang salah di satu sisi ditutupi dengan angka rupiah yang salah di sisi lainnya The Trial BalanceThe Trial BalanceThe Trial BalanceThe Trial Balance Kelemahan Daftar Saldo SO 7 Prepare a trial balance and explain its purposes.
- 41. SO 7 Prepare a trial balance and explain its purposes. Answer on notes page
- 42. Akun-akun berikut berasal dari Buku Besar Christel Corporation tanggal 31 Desember 2011. Solution on notes page The Trial BalanceThe Trial BalanceThe Trial BalanceThe Trial Balance SO 7 Christel Corporation Trial Balance (in thousands) December 31, 2011
- 43. Aturan akuntansi untuk kejadian-kejadian ekonomik tertentu mungkin saja berbeda antar negara. Sebagai contoh, perusahaan yang menerapkan IFRS cenderung kurang mengandalkan kos historis dan lebih sering menggunakan nilai wajar. Terlepas dari perbedaan itu, sistem akuntansi berpasangan tetap menjadi basis sitem akuntansi di seluruh dunia. Baik IASB maupun FASB telah menetapkan difinisi yang lebih cermat dibandingkan dengan yang diberikan dalam handout ini terkait elemen-elemen pokok laporan keuangan, yaitu aset, kewajiban, ekuitas, pendaptan, dan biaya. The more substantive definitions, using the FASB definitional structure, are provided in the Chapter 1 “Understanding U.S. GAAP” section. The Recording Process Understanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAP Key DifferencesKey Differences
- 44. Daftar saldo yang sesuai dengan GAAP mengikuti format yang sama dengan yang disajikan dalam handout ini. Di AS, istilah equity dikenal dengan istilah shareholders’ equity or stockholders’ equity, sedangkan Share Capital—Ordinary dikenal dengan istilah Common Stock. Istilah Statement of financial position lebih dikenal dengan istilah Balance Sheet di AS. Understanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAP Key DifferencesKey Differences The Recording Process
- 45. Looking to the FutureLooking to the Future Understanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAPUnderstanding U.S. GAAP Proses pencatatan transaksi yang telah dijelaskan dalam handout ini diterapkan oleh perusahaan-perusahaan dimanapun. Proses ini bersifat universal, sehingga tidak akan berubah di masa datang. Difinisi aset, kewajiban, ekuitas, pendapatan, dan biaya mungkin saja berubah dari waktu seiring dengan evaluasi yang dilakukan oleh IASB dan FASB atas rerangka konseptual yang mereka gunakan untuk menetapkan sandar akuntansi. The Recording Process
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Notes de l'éditeur
- p. 59 What Would Sam Do? Q: Why did Sam Walton keep separate pigeonholes and blue binders? A: Using separate pigeonholes and blue binders for each store enabled Walton to accumulate and track the performance of each individual store easily. Q: Why bother to keep separate records for each store? A: Keeping separate records for each store provided Walton with more information about performance of individual stores and managers, and greater control. Walton would want and need the same advantages if he were starting his business today. The difference is that he might now use a computerized system for small businesses.
- p. 71 Accuracy Isn’t Everything Q: In order for these companies to prepare and issue financial statements, their accounting equations (debits and credits) must have been in balance at year-end. How could these errors or misstatements have occurred? A: A company’s accounting equation (as expressed in its books) can be in balance yet its financial statements have errors or misstatements because of the following: Entire transactions were not recorded; transactions were recorded at wrong amounts; transactions were recorded in the wrong accounts; transactions were recorded in the wrong accounting period. Audits of financial statements uncover some, but not all, errors or misstatements.