bab 3 siklus akuntansi dan proses penyesuaian
TRANSCRIPT
Chapter Chapter 33The Matching Concept The Matching Concept
and the Adjusting Processand the Adjusting ProcessAccounting, 21st Edition
Warren Reeve Fess
PowerPoint Presentation by Douglas CloudProfessor Emeritus of AccountingPepperdine University
© Copyright 2010 South-Western, a division of Thomson Learning. All rights reserved.
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The Matching Concept
Konsep Penandingan
The The matching conceptmatching concept = = pendapatan dan beban yang terkait pendapatan dan beban yang terkait harus dilaporkan pada periode yang harus dilaporkan pada periode yang
samasama
The The matching conceptmatching concept = = pendapatan dan beban yang terkait pendapatan dan beban yang terkait harus dilaporkan pada periode yang harus dilaporkan pada periode yang
samasama
Kapan Dilaporkan??
Pelaporan Pendapatan dan BebanPelaporan Pendapatan dan Beban
Cash Basis of AccountingAccrual Basis of Accounting
Dua Metode
Cash basis : Pendapatan dan Beban dilaporkan dalam Laporan Laba-rugi pada saat kas sudah diterima/dibayar
Accrual basis = Pendapatan dan Beban diakui saat
terjadinya.
Pendapatan diakui saat prestasi sudah dilakukan.
Beban diakui saat kewajiban timbul atau jasa/produk sudah
dinikmati
Accrual Basis of AccountingAccrual Basis of Accounting
Revenue dicatat pada saat sudah diperoleh/terjadi
Expense dilaporkan apabila sudah timbul kewajiban
Net income= Revenues vs Expenses
Perlu jurnal penyesuaian akhir periode
Revenue dicatat pada saat sudah diperoleh/terjadi
Expense dilaporkan apabila sudah timbul kewajiban
Net income= Revenues vs Expenses
Perlu jurnal penyesuaian akhir periode
Tagihan listrik bulan Desember 2009 sebesar Rp.100.000,00 dibayar 15 Januari 2010
DASAR AKRUAL
DASAR KAS
Beban tahun 2009 atau
2010 ?
2009 2010Jawab
Kenapa ? Digunakan tahun 2009
Dibayar tahun 2010
Adanya hutang beban yaitu telah timbul beban tetapi beban tersebut belum dibayar Kondisi
Beban listrik dan telpon bulan Desember 2009 pada Tanggal 31 Desember 2009 sebesar Rp.100.000,00
(listrik) dan Rp.150.000,00 (telepon) sampai dengan 31 Desember 2009 belum dibayar
Contoh
Apa penga- Ruhnya ?
1. Beban listrik dan telepon telah terjadi karena aliran listrik dan pulsa telepon telah digunakan. 2. Timbul hutang, karena perusahaan telah menggunakan jasa perusahaan lain tapi belum membayar
Jurnalnya ?
Tgl Account Ref Jumlah
2009
Des 31 Utilities Expense Utilities Payable
250.000250.000
NetSolutionsTrial Balance
December 31, 2009
Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
Unadjusted trial
balance
Unadjusted trial
balance
Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutionsTrial Balance
December 31, 2009
AssetsAssets
Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutionsTrial Balance
December 31, 2009
LiabilitiesLiabilities
Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutionsTrial Balance
December 31, 2009
Owner’s Equity
Owner’s Equity
Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutionsTrial Balance
December 31, 2009
RevenueRevenue
Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutionsTrial Balance
December 31, 2009
ExpensesExpenses
Menyusun Laporan Keuangan
Income Statement
Pendapatan/Revenue
Beban/Expensse
Laba/Rugi
Balance Sheet
Statement ofOwner’s Equity
Modal awal/akhir
Prive
Laba/Rugi
Harta/ASSETs
Hutang/Liabilities
Modal/Equity
ADJUSTING ENTRIES(Jurnal Penyesuaian)
Yang perlu disesuaikan:• Pendapatan yang ditangguhkan (Defferred Revenue)• Beban yang ditangguhkan (Defferred Expense)• Pendapatan yang msh hrs diterima (Accrued
Revenue)• Beban yang msh hars dibayar/terhutang (Accrued
Expense)• Penyusutan atas Aktiva Tetap (Depreciation of
Fixed Assets
Deferred ExpensesDeferred Expenses
Contoh:Contoh:1.1.SuppliesSupplies2.2.Prepaid AccountPrepaid Account
Kas sudah dibayar, Kas sudah dibayar, Beban belum terjadiBeban belum terjadi
NetSolutionsTrial Balance
December 31, 2009
Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
Sebagian dari supplies sudah terpakai. Diketahui pada tgl 31 des supplies yang masih
tersisa sebesar $760
Sebagian dari supplies sudah terpakai. Diketahui pada tgl 31 des supplies yang masih
tersisa sebesar $760
1
2
3
4
Supplies Expense 1 240 00
Supplies 1 240 00
Supplies (balance on trial balance) $2,000Supplies on hand, December 31 – 760Supplies used $1,240
Dec. 312009
Dec. 31 1,240Dec. 31 1,240
55
14
SuppliesBal. 2,000
Supplies ExpenseBal. 800
14 55
2,040760
Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutionsTrial Balance
December 31, 2009
Merupakan pembayaran polis asuransi untuk 24 bulan dimulai
tgl 1Des 2009
Merupakan pembayaran polis asuransi untuk 24 bulan dimulai
tgl 1Des 2009
4
5
6
7
31 Insurance Expense 100 00
Prepaid Insurance 100 00
Dec. 31 100 Dec. 31 100
56
15
Prepaid InsuranceBal. 2,400
Insurance Expense15 56
2,300
Sebagian dari Prepaid Insurance harus diakui sebagai beban:
1/24 x $2,400 = $100
Effect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting Adjustment
Deferred Revenue Deferred Revenue
Contoh:Unearned Revenue
Kas sudah diterima, Kas sudah diterima, Jasa belum diberikanJasa belum diberikan
NetSolutionsTrial Balance
December 31, 2009
Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
Pendapatan yang diterima tgl 1 Des 2009 atas sewa selama 3 bln ke depan. Yang boleh diakui sebagai pendapatan per 31
Des hanya sebesar $360/3= $120
Pendapatan yang diterima tgl 1 Des 2009 atas sewa selama 3 bln ke depan. Yang boleh diakui sebagai pendapatan per 31
Des hanya sebesar $360/3= $120
7
8
9
10
31 Unearned Rent 120 00
Rent Revenue 120 00
Dec. 31 120 Dec. 31 120
23
42
Unearned RentBal. 360
Rent Revenue23 42
240
Pendapatan yang sudah harus diakui=
1/3 x $360 = $120
Effect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting Adjustment
Accrued Expenses Accrued Expenses (Accrued Liabilities)(Accrued Liabilities)
Contoh:Wages
Payable
Timbul Expense dan PAYABLE
Beban sudah terjadi, Beban sudah terjadi, kas belum dibayarkas belum dibayar
NetSolutionsTrial Balance
December 31, 2009
Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
25
At the end of December, accrued wages amounted to $250.
Currently, Wages Expense is understated and there is no
liability shown for these wages.
At the end of December, accrued wages amounted to $250.
Currently, Wages Expense is understated and there is no
liability shown for these wages.
10
11
12
13
31 Wages Expense 250 00
Wages Payable 250 00
Dec. 31 250Dec. 31 250
51
22
Wages PayableBal. 4,275
Wages Expense22 51
Mencatan Beban yang sudah terjadi tetapi belum dibayar
Effect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting Adjustment
Accrued Revenues Accrued Revenues
Timbul Receivable dan
Revenue
Jasa sudah diberikan, Jasa sudah diberikan, kas belum diterimakas belum diterima
NetSolutionsTrial Balance
December 31, 2009
Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutions provided $500 in services during December for which the customer has
not been billed.
NetSolutions provided $500 in services during December for which the customer has
not been billed.
29
13
14
15
16
31 Accounts Receivable 500 00Fees Earned 500 00
Dec. 31 500Dec. 31 500
12
41
Accounts ReceivableBal. 16,340
Fees Earned12 41Bal. 2,220
2,720 16,840
Jasa sudah diberikan tetapi kas belum diterima
Effect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting Adjustment
Fixed AssetsFixed Assets
Apa itu aktiva tetap ?
AKTIVA TETAP = HARTA YANG DIPEROLEH UNTUK DIGUNAKAN DALAM KEGIATAN OPERASIONAL DAN
DAPAT DIGUNAKAN BERULANG-ULANG SERTA UMURNYA LEBIH DARI SATU TAHUN
JIKA AKTIVA DAPAT DIGUNAKAN LEBIH DARI SETAHUN
AKTIVA TERSEBUT DAPAT DIGUNAKAN UNTUK MEMPEROLEH PENDAPATAN LEBIH DARI SETAHUN
HARGA BELINYA DILAPORKAN SEBAGAI BEBAN UNTUK BEBERAPA
TAHUN
1 Januari 2000 membeli mobil dengan harga $15,000, umur mobil ditaksir 5 tahun
Umur = 5 tahun
1/1/2000 1/1/2001 1/1/2002 1/1/2009 1/1/2010 1/1/2009
Menyusutkan aktiva tetap
Mengalokasikan cost aktiva tetap sebagai beban pada tahun-tahun penggunaan
1/1 2000 dibeli Cost = $15,000
Umur = 5 tahun
1/1/2000 1/1/2001 1/1/2002 1/1/2009 1/1/2010 1/1/2009
3,000 3,000 3,000 3,000 3,000
Beban penyusutan periode berjalan Beban penyusutan periode berjalan $3,000$3,000
Beban penyusutan periode berjalan Beban penyusutan periode berjalan $3,000$3,000
16
17
18
19
Accumulated Depreciation- Office Equipment 3,000. 00
Dec. 31 3,000Depreciation Expense
Dec. 31 3,000
Accumulated Depreciation—Office Equipment
19 53
53Depreciation Expense 3,000. 0031
NetSolutions’ balance sheet would show the office
equipment at cost, less the accumulated depreciation.
NetSolutions’ balance sheet would show the office
equipment at cost, less the accumulated depreciation.
Office equipment $15,000 Less accumulated depreciation 3,000 $12,000
Book Book valuevalue
LandLandLandLand
Tanah Umurnya tidak dapat ditentukan sehingga Tidak perlu
diSUSUTKAN
BuildingBuildingBuildingBuilding
Gedung mempunyai umur terbatas sehingga harus di depresiasikan/disusutkan. Perkiraan yand digunakan
untuk membuat jurnal penyesuaian adalah Accumulated Depreciation—Building
Gedung mempunyai umur terbatas sehingga harus di depresiasikan/disusutkan. Perkiraan yand digunakan
untuk membuat jurnal penyesuaian adalah Accumulated Depreciation—Building
EquipmentEquipmentEquipmentEquipment
Equipment mempunyai umur yang terbatas sehingga harus disusutkan. Perkiraan yang
digunakan adl
Accumulated Depreciation—Equipment
Effect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting Adjustment
Summary of Basic AdjustmentsSummary of Basic AdjustmentsSummary of Basic AdjustmentsSummary of Basic Adjustments
NetSolutions’ Adjusted Trial Balance for
December 31, 2009
NetSolutionsAdjusted Trial Balance
December 31, 2009
Cash 2 065 00Accounts Receivable 2 720 00Supplies 760 00Prepaid Insurance 2 300 00Land 20 000 00Office Equipment 1 800 00Accumulated Depreciation 50 00Accounts Payable 900 00Wages Payable 250 00Unearned Rent 240 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 840 00Rent Revenue 120 00Wages Expense 4 525 00Rent Expense 1 600 00Utilities Expense 985 00
41
Continued
NetSolutionsTrial Balance
December 31, 2009 (Continued)
Supplies Expense 2 040 00Insurance Expense 100 00Miscellaneous Expense 455 00
43 400 00 43 400 00
42
Defferred Revenue dan Defferred Expense dapat dicatat dengan 2 pendekatan:
1. Pendekatan neraca/Asset-liabilities/ real (Balance Sheet Approach)
2. Pendekatan Pendapatan-beban/ Nominal (Income Statement Approach)
Balance Sheet Approach/Real Approach
Transaksi Jurnal Umum Jurnal Penyesuaian
-Beli Supplies s/ kredit
-Akhir periode sisa 30
-Terima pendapatan dimuka 300 u/ 3 bln
-sudah jth tempo 1 bln
Supplies 100 Account Payable
100
Supplies expense 70 Supplies 70
Cash 300 Unearned fees 300
Unearned Fees 100 Fees Earned 100
Supplies
Supplies Expense
100
70
70
100
Account Payable
Saldo 30
Saldo 70
Income Statement Approach/Nominal Approach
Transaksi Jurnal Umum Jurnal Penyesuaian
-Beli Supplies s/ kredit
-Akhir periode sisa 30
-Terima pendapatan dimuka 300 u/ 3 bln
-sudah jth tempo 1 bln
Supplies Expense 100 Account Payable
100
Supplies 30 Supplies expense 30
Cash 300 Fees Earned 300
Fees Earned 200 Unearned Fees 200
Supplies Expense
Supplies
100
30
30
100
Account Payable
Saldo 70
Saldo 30