Analisis Transaksi

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					    Chapter 2
Analyzing Transactions

     Accounting, 21st Edition
       Warren Reeve Fess
Unsur-unsur dalam Financial Statements
   disebut Rekening/Akun/account
Account adl Catatan mengenai saldo dan perubahan
atas Harta, hutang, modal, pendapatan dan Beban.
Kelompok akun yang sejenis disebut buku besar
(ledger).
 Daftar Perkiraan dalam
buku besar disebut Bagan
   Perkiraan /chart of
        accounts.
                      NetSolutions
                    Chart of Accounts
       Balance Sheet                     Income Statement
1. Assets                         4. Revenue
11 Cash                           41 Fees Earned
12 Accounts Receivable            42 Rent Revenue
14 Supplies
                                   5.   Expenses
15 Prepaid Insurance
                                   51   Wages Expense
17 Land
                                   52   Rent Expense
18 Office Equipment
                                   53   Depreciation Expense
19 Accumulated
                                   54   Utilities Expense
   Depreciation19         Accumulated
                                   55   Supplies Expense
Depreciation
2. Liabilities                     56   Insurance Expense
21 Accounts Payable                59   Miscellaneous Expense
22 Wages Payable
23 Unearned Rent
3. Owner’s Equity
31 Chris Clark, Capital
32 Chris Clark, Drawing
  Klasifikasi Perkiraan/Account

   Assets               Liabilities
 Aktiva/Harta            Hutang

Cash                  Accounts payable
Accounts receivable   Notes payable
Prepaid Insurance     Wages payable
Supplies              Unearned Fees
Land
Building
EQuipment
      Klasifikasi Perkiraan
             Hutang biasanya disebutkan
             dalam neraca dengan judul
  Assets                 Liabilities
                     payable.
Aktiva/Harta              Hutang

Cash                  Accounts payable
Accounts receivable   Notes payable
Supplies              Wages payable
Building              Unearned Fees
       Klasifikasi Perkiraan/Account

Owner’s equity       Revenues      Expenses /Beban
                    /Pendapatan
    Modal                              Mengurangi
                  Menambah Modal        Modal.
   Chris Clark,                        Rent Expense
    Capital       Fees Earned          Salary Expense
   Chris Clark,   Fares Earned         Utilities Expense
    Drawing (-)   Commission Revenue
 Bentuk Perkiraan yang
paling sederhana disebut
       T Account.
The T-Account
       Cash




 The T-account has a title.
        The T-Account
                 Cash
 Left side
  debit




The left side of the account is the debit side.
          The T-Account
                   Cash
   Left side                  Right side
    debit                       credit




The right side of the account is the credit side.
The T-Account
     Cash
3,750                 850
4,300               1,400
2,900                 700
                    2,900


  Typical entries
Balancing a T-Account
                  Cash
First, foot
the debit      3,750       850
   side.       4,300     1,400
               2,900       700
              10,950     2,900
      Cash
 3,750              850
 4,300
 Next, foot the   1,400
 2,900 side.
  credit            700
10,950            2,900
                  5,850
                   Total Debit –Total
             Cash Kredit disebut Saldo
                    Akun (Balance
         3,750         Account)
                               850
         4,300               1,400
         2,900                 700
5,100   10,950               2,900
                             5,850
 Balance Sheet Accounts
     ASSETS                  LIABILITIES
  Asset Accounts            Liability Accounts
Debit for   Credit for     Debit for   Credit for
increases   decreases      decreases   increases
   (+)         (-)            (-)         (+)

                         OWNER’S EQUITY
                         Owner’s Equity Accounts
                           Debit for   Credit for
                           decreases   increases
                              (-)         (+)
   Rules of Debit / Credit Balance
           Sheet Accounts
                         Debits        Credits
Asset accounts………. Increase (+)       Decrease (-)
Liability accounts…… Decrease (-)     Increase (+)
Owner’s equity
  (capital) accounts…. Decrease (-)   Increase (+)
Rules of Debit / Credit Income
     Statement Accounts
 Expense Accounts         Revenue Accounts
 Debit for   Credit for   Debit for   Credit for
 increases   decreases    decreases   increases
    (+)         (-)          (-)         (+)
 Income Statement Accounts
                      Debits       Credits
Revenue accounts…… Decrease (-)   Increase (+)
Expense accounts…… Increase (+)   Decrease (-)
             SALDO NORMAL
                                 Increase
                             (Normal Balances)   Decreases

Balance sheet accounts:
   Asset                          Debit           Credit
   Liability                      Credit          Debit
   Owner’s Equity:
      Capital                     Credit          Debit
      Drawing                     Debit           Credit
Income statement accounts:
   Revenue                        Credit          Debit
   Expense                        Debit           Credit
Journalizing
and Posting
                Double-Entry Accounting
               “ Double-entry accounting is based on a simple
               concept: each party in a business transaction
               will receive something and give something in
               return. In bookkeeping terms, what is received
               is a debit and what is given is a credit. The T
               account is a representation of a scale or
               balance.”

                     Scale or Balance         T account

                                          Left Side   Right Side
                                          Receive       Give
Luca Pacioli                               DEBIT       CREDIT
Developer of
Double-Entry      Receive       Give
 Accounting        DEBIT       CREDIT
           Analisa Transaksi
1. Tentukan Perkiraan/Akun apa saja yang
   dipengaruhi oleh suatu transaksi
2. Pengaruh thd Masing2 Perkiraan tsb: Apakah
   Menambah/Mengurang?
3. Dicatat-Debit or Credit
Transactions and Balance
    Sheet Accounts
           (A) On November 1, Chris Clark
               deposits $25,000 in a bank account in
               the name of NetSolutions.

                                JOURNAL                               Page 1
                                                  Post.
    Date             Description                  Ref.     Debit       Credit
    2005
1 Nov. 1 Cash                                             25 000 00
2             Chris Clark, Capital                                    25 000 00
3                Invested cash in NetSolutions.
4
(A) On November 1, Chris Clark
    deposits $25,000 in a bank account in
    the name of NetSolutions.

Effects of this entry in the Ledger

            Cash           Chris Clark, Capital
Nov. 1   25,000                       Nov. 1      25,000
          (B) On November 5,
              NetSolutions bought land
              for $20,000, paying cash.

4
5    5 Land                                 20 000 00
6        Cash                                           20 000 00
7             Purchased land for building
8             site.
9
10
         (B) On November 5,
             NetSolutions bought land
             for $20,000, paying cash.

Effects of this entry in the Ledger
              Cash                            Land
Nov. 1     25,000 Nov. 5   20,000 Nov. 5   20,000
          (C) On November 10, NetSolutions
              purchased supplies on account
              for $1,350.

10
11   10 Supplies                               1 350 00
12         Accounts Payable                               1 350 00
13            Purchased supplies on account.
14
15
16
   (C) On November 10, NetSolutions
       purchased supplies on account
       for $1,350.

Effects of this entry in the Ledger
          Supplies          Accounts Payable
Nov. 10   1,350                     Nov. 10    1,350
        (F) On November 30, NetSolutions
            paid creditors on account, $950.


30
31   30 Accounts Payable                    950 00
32         Cash                                      950 00
33             Paid creditors on account.
34
35
36
  (F) On November 30, NetSolutions
      paid creditors on account, $950.


Effects of this entry in the Ledger
            Cash                           Accounts Payable
Nov. 1   25,000 Nov. 525,000     Nov. 30       950 Nov. 10    1,350
   18     7,500    30      3,650
                   30        950
      (D) On November 18, NetSolutions
          received fees of $7,500 from
          customers for services provided .

14
15   18 Cash                                   7 500 00
16        Fees Earned                                     7 500 00
17             Received fees from customers.
18
19
20
(D) On November 18, NetSolutions
    received fees of $7,500 from
    customers for services provided .

Effects of this entry in the Ledger
            Cash                  Fees Earned
Nov. 1   25,000 Nov. 5   25,000        Nov. 18   7,500
   18     7,500
     (E) Throughout the month, NetSolutions
         incurred the following expenses:
         wages, $2,125; rent, $800; utilities,
         $450; and miscellaneous, $275 .
18
19   30 Wages Expense                  2 125 00
20     Rent Expense                     800 00
21     Utilities Expense                450 00
22     Miscellaneous Expense            275 00
23        Cash                                    3 650 00
24             Paid expenses.
In every entry the sum of
 the debits always equal
  the sum of the credits.
(E) Throughout the month, NetSolutions
    incurred the following expenses:
    wages, $2,125; rent, $800; utilities,
    $450; and miscellaneous, $275 .
    Effects of this entry in the Ledger
           Cash                               Wages Expense
Nov. 1     25,000 Nov. 525,000     Nov. 30       2,125
   18       7,500    30      3,650

          Rent Expense                        Utilities Expense
Nov. 30      800                    Nov. 30        450

                      Miscellaneous Expense
                   Nov. 30    275
       (G) On November 30, a count revealed
           that $800 of the supplies inventory
           had been used.

25
26   30 Supplies Expense                800 00
27         Supplies                              800 00
28             Supplies used during
29             November.
30
31
 (G) On November 30, a count revealed
     that $800 of the supplies inventory
     had been used.

 Effects of this entry in the Ledger
          Supplies                      Supplies Expense
Nov. 10   1,350 Nov. 30   800 Nov. 30       800
           (H) On November 30, Chris Clark
               withdrew $2,000 in cash from
               NetSolutions for personal use.

                                 JOURNAL                            Page 2
                                                 Post.
    Date             Description                 Ref.    Debit      Credit
    2005
1 Nov. 30 Chris Clark, Drawing                           2 000 00
2             Cash                                                  2 000 00
3                Chris Clark withdrew cash for
4                personal use.
 (H) On November 30, Chris Clark
     withdrew $2,000 in cash from
     NetSolutions for personal use.

   Effects of this entry in the Ledger
            Cash                      Chris Clark, Drawing
Nov. 1   25,000 Nov. 525,000     Nov. 30   2,000
   18     7,500    30      3,650
                   30        950
                   30      2,000
       Dec. 1 NetSolutions paid a premium of
              $2,400 for a comprehensive insurance
              policy covering two years.

                             JOURNAL                         Page 2
                                          Post.
    Date           Description            Ref.    Debit      Credit
    2005
1 Dec. 1 Prepaid Insurance                        2 400 00
2           Cash                                             2 400 00
3              Paid premium on two-year
4              policy.
                                   JOURNAL                          Page 2
                                                 Post.
      Date          Description                  Ref.     Debit     Credit
      2005
1 Dec. 1 Prepaid Insurance                               2 400 00
2            Cash                                                   2 400 00
3               Paid premium on two-year
4               policy.


ACCOUNT Prepaid Insurance                                 ACCOUNT NO. 15
                                                              Balance
                          Post.
Date         Item         Ref.      Debit    Credit       Debit     Credit
    2005
 Dec. 1                           2 400 00               2 400 00
                                   JOURNAL                          Page 2
                                                 Post.
      Date          Description                  Ref.     Debit     Credit
      2005
1 Dec. 1 Prepaid Insurance                        15     2 400 00
2            Cash                                                   2 400 00
3               Paid premium on two-year
4               policy.


ACCOUNT Prepaid Insurance                                 ACCOUNT NO. 15
                                                              Balance
                          Post.
Date         Item         Ref.      Debit    Credit       Debit     Credit
    2005
 Dec. 1                    2      2 400 00               2 400 00
                                  JOURNAL                         Page 2
                                               Post.
      Date          Description                Ref.     Debit     Credit
      2005
1 Dec. 1 Prepaid Insurance                      15     2 400 00
2            Cash                                                 2 400 00
3               Paid premium on two-year
4               policy.


ACCOUNT Cash                                            ACCOUNT NO. 11
                                                            Balance
                          Post.
Date         Item         Ref.    Debit    Credit       Debit     Credit
    2005
Nov. 30                    2              2 000 00     5 900 00
 Dec. 1                                   2 400 00     3 500 00
                                  JOURNAL                         Page 2
                                               Post.
      Date          Description                Ref.     Debit     Credit
      2005
1 Dec. 1 Prepaid Insurance                      15     2 400 00
2            Cash                               11                2 400 00
3               Paid premium on two-year
4               policy.


ACCOUNT Cash                                            ACCOUNT NO. 11
                                                            Balance
                          Post.
Date         Item         Ref.    Debit    Credit       Debit     Credit
    2005
Nov. 30                    2              2 000 00     5 900 00
 Dec. 1                    2              2 400 00     3 500 00
     Dec. 1 NetSolutions paid rent for December,
            $800.


14    1 Rent Expense                    52   800 00
15         Cash                         11            800 00
16            Paid rent for December.
17
     Dec. 1 NetSolutions receives $360 for three
            month’s rent beginning December 1.


14    1 Cash                                     14   360 00
15        Unearned Rent                          23            360 00
16             Received advanced payment
17             For three months’ rent of land.
     Dec. 4 NetSolutions purchased office
            equipment on account from Executive
            Supply Co. for $1,800.


18    4 Office Equipment                      18   1 800 00
19         Accounts Payable                   21              1 800 00
20            Purchased office equipment on
21            account.
     Dec. 6 NetSolutions paid $180 for a
            newspaper advertisement.



21    6 Miscellaneous Expense          59   180 00
22         Cash                        11            180 00
23            Paid for newspaper ad.
24
     Dec. 11 NetSolutions paid creditors $400.




24    11 Accounts Payable                   21   400 00
25          Cash                            11            400 00
26             Paid creditors on account.
27
       Dec. 13 NetSolutions paid a receptionist and
               part-time assistant $950 for two
               weeks’ wages.

                              JOURNAL                    Page 3
                                        Post.
    Date           Description          Ref.    Debit    Credit
    2005
1 Dec. 13 Wages Expense                  51     950 00
2           Cash                         11                950 00
3              Paid two week’s wages.
4
    Dec. 16 NetSolutions received $3,100 from
            fees earned for the first half of
            December.


5   16 Cash                                   11   3 100 00
6        Fees Earned                          41              3 100 00
7             Received fees from customers.
8
     Dec. 16 Fees earned on account totaled
             $1,750 for the first half of
             December.


9    16 Accounts Receivable                   12   1 750 00
10         Fees Earned                        41              1 750 00
11            Received fees from customers.
12
     Dec. 20 NetSolutions paid $900 to Executive
             Supply Co. on the $1,800 debt owed
             from the December 4 transaction.


13   20 Accounts Payable                    21   900 00
14         Cash                             11            900 00
15            Paid part of amount owed to
16            Executive Supply Co.
     Dec. 21 NetSolutions received $650 from
             customers in payment of their
             accounts.


18   21 Cash                                 11   650 00
19        Accounts Receivable                12            650 00
20             Received cash from customer
21             on account.
     Dec. 23 NetSolutions paid $1,450 for
             supplies.



22   23 Supplies                    14   1 450 00
23         Cash                     11              1 450 00
24            Purchased supplies.
25
     Dec. 27 NetSolutions paid the receptionist
             and part-time assistant $1,200 for
             two weeks’ wages.


27   27 Wages Expense                 51   1 200 00
28        Cash                        11              1 200 00
29           Paid two weeks’ wages.
30
     Dec. 31 NetSolutions paid its $310 telephone
             bill for the month.



31   31 Utilities Expense             54   310 00
32         Cash                       11            310 00
33             Paid telephone bill.
34
       Dec. 31 NetSolutions paid its $225 electric
               bill for the month.


                                      JOURNAL                    Page 4
                                                Post.
    Date             Description                Ref.    Debit    Credit
    2005
1 Dec. 31 Utilities Expense                      54     225 00
2             Cash                               11                225 00
3                Paid utility bill.
4
    Dec. 31 NetSolutions received $2,870 from
            fees earned for the second half of
            December.


5   31 Cash                                   11   2 870 00
6        Fees Earned                          41              2 870 00
7             Received fees from customers.
8
     Dec. 31 NetSolutions earned $1,120 on
             account for the second half of
             December.


9    31 Accounts Receivable             12   1 120 00
10         Fees Earned                  41              1 120 00
11            Recorded fees earned on
12            account.
     Dec. 31 Chris Clark withdrew $2,000 for
             personal use.



14   31 Chris Clark, Drawing              32   2 000 00
15         Cash                           11              2 000 00
16            Chris Clark withdrew cash
17            for personal use.
Trial Balance
                          NetSolutions
                          Trial Balance
                        December 31, 2005
Cash                                         2   065   00
Accounts Receivable                          2   220   00
Supplies                                     2   000   00
Prepaid Insurance                            2   400   00
Land                                        20   000   00
Office Equipment                             1   800   00
Accounts Payable                                               900 00
Unearned Rent                                                  360 00
Chris Clark, Capital                                        25 000 00
Chris Clark, Drawing                         4 000 00
Fees Earned                                                 16 340 00
Wages Expense                                4 275 00
Rent Expense                                 1 600 00
Utilities Expense                              985 00
Supplies Expense                               800 00
Miscellaneous Expense                          455 00
                                            42 600 00 42 600 00
                          NetSolutions
                          Trial Balance
                        December 31, 2005
Cash                                         2   065   00
Accounts Receivable                          2   220   00
Supplies                                     2   000   00
Prepaid Insurance        Balance             2   400   00
Land                      Sheet             20   000   00
Office Equipment                             1   800   00
Accounts Payable          Items                                900 00
Unearned Rent                                                  360 00
Chris Clark, Capital                                        25 000 00
Chris Clark, Drawing                         4 000 00
Fees Earned                                                 16 340 00
Wages Expense                                4 275 00
Rent Expense                                 1 600 00
Utilities Expense                              985 00
Supplies Expense                               800 00
Miscellaneous Expense                          455 00
                                            42 600 00 42 600 00
                          NetSolutions
                          Trial Balance
                        December 31, 2005
Cash                                         2   065   00
Accounts Receivable                          2   220   00
Supplies                                     2   000   00
Prepaid Insurance                            2   400   00
Land                                        20   000   00
Office Equipment                             1   800   00
Accounts Payable                                               900 00
Unearned Rent                                                  360 00
Chris Clark, Capital                                        25 000 00
Chris Clark, Drawing                         4 000 00
Fees Earned             Statement                           16 340 00
Wages Expense                                4 275 00
Rent Expense
                        of Owner’s           1 600 00
Utilities Expense         Equity               985 00
Supplies Expense           Item                800 00
Miscellaneous Expense                          455 00
                                            42 600 00 42 600 00
                          NetSolutions
                          Trial Balance
                        December 31, 2005
Cash                                         2   065   00
Accounts Receivable                          2   220   00
Supplies                                     2   000   00
Prepaid Insurance                            2   400   00
Land                                        20   000   00
Office Equipment                             1   800   00
Accounts Payable                                               900 00
Unearned Rent                                                  360 00
Chris Clark, Capital                                        25 000 00
Chris Clark, Drawing                         4 000 00
Fees Earned                                                 16 340 00
Wages Expense            Income              4 275 00
Rent Expense                                 1 600 00
Utilities Expense
                        Statement              985 00
Supplies Expense          Items                800 00
Miscellaneous Expense                          455 00
                                            42 600 00 42 600 00
           Jenis-jenis Kesalahan

1. Jurnal salah tapi belum diposting
2. Jurnal benar, posting salah
3. Jurnal salah dan sudah diposting
                                 Correction
                                 of Errors

        Error                      Correction Procedure
1. Jurnal salah tapi belum di-    Coret jurnal/jumlah yang
   Posting                        salah, sisipkan
                                  jurnal/jumlah yg benar
                             Correction
                             of Errors

        Error                     Correction Procedure
1. Journal entry is incorrect Coret jurnal/jumlah yang
2. Jurnal Benar, posting
   salah                        salah, sisipkan jumlah
                                yang
                                benar
                            Correction
                            of Errors

       Error                  Correction Procedure
3. Jurnal salah dan sudah   Buat Jurnal koreksi
   diposting
        Contoh Jurnal Koreksi

On May 5, a purchase of office equipment on
account was incorrectly journalized and posted
as shown.

Journal – As recorded and posted
Date    Description            Debit   Credit
May 5 Supplies                12,500
           Accounts Payable            12,500




       What would be the necessary
           correcting entry?
       Contoh Jurnal Koreksi

On May 5, a purchase of office equipment on
account was incorrectly journalized and posted
as shown.

Journal – As recorded and posted
Date   Description            Debit   Credit
May 5 Supplies               12,500
          Accounts Payable            12,500




Date   Description            Debit   Credit
May 5 Office Equipment       12,500
 Correcting Errors – An Example

On May 5, a purchase of office equipment on
account was incorrectly journalized and posted
as shown.

Journal yang sudah dibuat
Date   Description            Debit   Credit
May 5 Supplies               12,500
          Accounts Payable            12,500



 Journal Koreksi
Date   Description            Debit   Credit
May 5 Office Equipment       12,500
         Supplies                     12,500
Chapter 2


     The End

				
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