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					                             Chapter 5
      Accounting Systems and
         Internal Controls
                                   Accounting, 21st Edition
                                     Warren Reeve Fess


                                                       © Copyright 2004 South-Western, a division
PowerPoint Presentation by Douglas Cloud                 of Thomson Learning. All rights reserved.
Professor Emeritus of Accounting
Pepperdine University                                   Task Force Image Gallery clip art included in this
                                                        electronic presentation is used with the permission of
                                                        NVTech Inc.
  Basic
Accounting
 System
  Analysis


   Design


Implementation
  Tujuan Internal Control

1. Keamanan Assets perusahaan dan
   penggunaannya dalam kegiatan
   perusahaan
2. Menyediakan informasi akuntansi yang
   akurat
3. Menjamin ditaatinya peraturan dan
   kebijakan perusahaan oleh para
   karyawannya.
Elements of Internal Control
 1. Control environment/Lingkungan
    Pegendalian
 2. Risk assessment/Resiko Pengendalian
 3. Control procedures/Prosedur
 4. Monitoring/Pengawasan
 5. Information and communication
Manual Accounting
    Systems
General Ledger and Subsidiary Ledgers
  General Ledger

 Cash          11       Accounts Receivable
                         Subsidiary Ledger


 Accts. Rec.   12       Customer Accounts

                    A      B        C         D

 Supplies      14       Accounts Payable
                        Subsidiary Ledger


 Accts. Pay.   21        Creditor Accounts

                    A      B        C         D
          Special Journals
SELLING
Providing services on account
     recorded in        Revenue journal
Receipt of cash from any source
     recorded in        Cash receipts journal

BUYING
Purchase of items on account
     recorded in       Purchases journal
Payment of cash for any purpose
     recorded in       Cash payments journal
                   Jurnal ini untuk apa ?


              Mencatat Pendapatan secara kredit




Account Receivable bertambah      Fees Earned bertambah


     Sediakan satu kolom         Sediakan satu kolom untuk
        untuk mencatat             mencatat penambahan
     penambahan Account                 Pendapatan
          Receivable
              The Revenue Journal
                       Revenue Journal                    Page 35
           Invoice                       Post   Account Rec. – Debit
    Date     No.     Account Debited     Ref.   Fees Earned – Credit
1                                                                      1
2                                                                      2
3                                                                      3
4                                                                      4
5                                                                      5
6                                                                      6


     Semua Penjualan Barang/Jasa Secara
      Kredit harus dicatat dlam jurnal ini
              The Revenue Journal
                          Revenue Journal                    Page 35
           Invoice                          Post   Accts. Rec. – Debit
    Date     No.        Account Debited     Ref.   Fees Earned – Credit
  2006
1 Mar. 2    615      MyMusicClub.com                     2 2 0 0 00 1
2                                                                   2
3                                                                         3
4                                                                         4
5                                                                         5
6                                                                         6



           Performed services on credit to
               MyMusic.com, $2,200.
              The Revenue Journal
                          Revenue Journal                    Page 35
           Invoice                          Post   Accts. Rec. – Debit
    Date     No.        Account Debited     Ref.   Fees Earned – Credit
  2006
1 Mar. 2    615      MyMusicClub.com                     2 2 0 0 00 1
2                                                                   2
3                                                                         3
4                                                                         4
5                                                                         5
6                                                                         6



              Notice that only one line is
              required to make the entry.
    Posting from the Revenue Journal
                          Revenue Journal                    Page 35
           Invoice                          Post   Accts. Rec. – Debit
    Date     No.        Account Debited     Ref.   Fees Earned – Credit
  2006
1 Mar. 2    615      MyMusicClub.com                     2 2 0 0 00 1
2                                                                   2
3                                                                         3
4                                                                         4
5                                                                         5
6                                                                         6



     To update the MyMusicClub.com account,
      the $2,200 debit is posted to the accounts
            receivable subsidiary ledger.
    Posting from the Revenue Journal
                              Revenue Journal                           Page 35
           Invoice                                     Post   Accts. Rec. – Debit
    Date     No.            Account Debited            Ref.   Fees Earned – Credit
  2006
1 Mar. 2    615       MyMusicClub.com                               2 2 0 0 00 1
2                                                                              2
3                                                                                    3
4                                                                                    4
                     Accounts Receivable Subsidiary Ledger
5                                                                                    5
                     MyMusicClub.com
6                                                                                    6
                     Date     Item   P.R.     Debit     Credit   Balance
                     2006
                     Mar. 2          R35       2,200                 2,200
    Posting from the Revenue Journal
                              Revenue Journal                           Page 35
           Invoice                                     Post   Accts. Rec. – Debit
    Date     No.            Account Debited            Ref.   Fees Earned – Credit
  2006
1 Mar. 2    615       MyMusicClub.com                               2 2 0 0 00 1
2                                                                              2
3                                                                                    3
4                                                                                    4
                     Accounts Receivable Subsidiary Ledger
5                                                                                    5
                     MyMusicClub.com
6                                                                                    6
                     Date     Item   P.R.     Debit     Credit   Balance
                     2006
                     Mar. 2          R35       2,200                 2,200



     This procedure is repeated for each posting
    to the accounts receivable subsidiary ledger.
    Posting from the Revenue Journal
                           Revenue Journal                    Page 35
           Invoice                           Post   Accts. Rec. – Debit
    Date     No.         Account Debited     Ref.   Fees Earned – Credit
  2003
  2006
1 Mar. 2 615         MyMusicClub.com                      2 2 0 0 00 1
2       6 616        RapZone.com                          1 7 5 0 00 2
3      18 617        Web Cantina                          2 6 5 0 00 3
4      27 618        MyMusicClub.com                      3 0 0 0 00 4
5                                                                          5
6                                                                          6



           Assume that similar entries were
           journalized and posted during the
                   month of March.
    Posting from the Revenue Journal
                            Revenue Journal                    Page 35
            Invoice                           Post   Accts. Rec. – Debit
    Date      No.         Account Debited     Ref.   Fees Earned – Credit
  2006
1 Mar. 2 615          MyMusicClub.com                      2 2 0 0 00 1
2       6 616         RapZone.com                          1 7 5 0 00 2
3      18 617         Web Cantina                          2 6 5 0 00 3
4      27 618         MyMusicClub.com                      3 0 0 0 00 4
5                                                                           5
       31                                                  9 6 0 0 00
6                                                                           6




      On March 31, the revenue journal is
             totaled and ruled.
    Posting the Revenue Journal Total
                            Revenue Journal                    Page 35
            Invoice                           Post   Accts. Rec. – Debit
    Date      No.         Account Debited     Ref.   Fees Earned – Credit
  2006
1 Mar. 2 615          MyMusicClub.com                      2 2 0 0 00 1
2       6 616         RapZone.com                          1 7 5 0 00 2
3      18 617         Web Cantina                          2 6 5 0 00 3
4      27 618         MyMusicClub.com                      3 0 0 0 00 4
5                                                                           5
       31                                                  9 6 0 0 00
6                                                                           6



        Next, the revenue journal’s total
    ($9,600) is posted to the general ledger.
             Posting the Revenue Journal Total

                          GENERAL LEDGER


ACCOUNT       Accounts Receivable                            Account No. 12

                          Post.                              Balance
 Date         Item        Ref.      Dr.      Cr.
                                                       Dr.             Cr.
2006
Mar.    1       Balance                             3 400 00

        31                R35     9 600 00         13 000 00




              Revenue Journal, page 35
    Posting the Revenue Journal Total
                            Revenue Journal                    Page 35
            Invoice                           Post   Accts. Rec. – Debit
    Date      No.         Account Debited     Ref.   Fees Earned – Credit
  2006
1 Mar. 2 615          MyMusicClub.com                      2 2 0 0 00 1
2       6 616         RapZone.com                          1 7 5 0 00 2
3      18 617         Web Cantina                          2 6 5 0 00 3
4      27 618         MyMusicClub.com                      3 0 0 0 00 4
5                                                                           5
       31                                                  9 6 0 0 00
6                                                          (12)(41)         6


        By placing the account number here, we
        indicate that $9,600 has been debited to
      Accounts Receivable in the general ledger.
          Posting the Revenue Journal Total

                     GENERAL LEDGER

ACCOUNT    Fees Earned                         Account No. 41

                    Post.                          Balance
 Date      Item     Ref.    Dr.     Cr.
                                             Dr.             Cr.
2006
Mar. 31              R35          9 600 00              9 600 00
    Posting the Revenue Journal Total
                            Revenue Journal                    Page 35
            Invoice                           Post   Accts. Rec. – Debit
    Date      No.         Account Debited     Ref.   Fees Earned – Credit
  2006
1 Mar. 2 615          MyMusicClub.com                      2 2 0 0 00 1
2       6 616         RapZone.com                          1 7 5 0 00 2
3      18 617         Web Cantina                          2 6 5 0 00 3
4      27 618         MyMusicClub.com                      3 0 0 0 00 4
5                                                                           5
       31                                                  9 6 0 0 00
6                                                          (12)(41)         6




       Placing “41” here indicates that $9,600 has
             been posted to the credit side of Fees
                    Earned in the general ledger.
The Cash Receipts Journal
The Cash Receipts Journal

           Semua transaksi
     penerimaan kas akan dicatat
      pada cash receipts journal.
Cara merancang Jurnal Penerimaan
              Kas
                      Jurnal ini untuk apa ?


                 Mencatat Penerimaan kas



    Kas bertambah (debit)              Account yang dikredit apa?


   Sediakan satu kolom untuk    Dari Piutang   Sediakan kolom “Account
   mencatat penambahan Kas      Dari           Receivable”
                                               Sediakan kolom “Fees Earned”
                                Pendapatan
                                Dari Lainnya   Sediakan kolom “Other
                                               Account”
        The Cash Receipts Journal

 CASH RECEIPTS JOURNAL                                    Page 14
                                   Other     Accounts
                           Post   Accounts   Receivable     Cash
Date    Account Credited   Ref.     Cr.         Cr.          Dr.
2006
Mar. 1 Rent Revenue                   400                     400




        NetSolutions received $400 cash
        on March 1 for the month’s rent.
         The Cash Receipts Journal

 CASH RECEIPTS JOURNAL                                     Page 14
                                    Other     Accounts
                            Post   Accounts   Receivable     Cash
Date     Account Credited   Ref.     Cr.         Cr.          Dr.
2006
Mar. 1   Rent Revenue                  400                     400
    19   Web Cantina                             3,400       3,400
    28   MyMusicClub.com                         2,200       2,200
    30   RapZone.com                             1,750       1,750




       During March, NetSolutions collected
            cash from three customers.
 Posting the Cash Receipts Journal

 CASH RECEIPTS JOURNAL                                      Page 14
                                     Other     Accounts
                             Post   Accounts   Receivable     Cash
Date      Account Credited   Ref.     Cr.         Cr.          Dr.
2006
Mar. 1    Rent Revenue                  400                     400
    19    Web Cantina                             3,400       3,400
    28    MyMusicClub.com                         2,200       2,200
    30    RapZone.com                             1,750       1,750




           Each account under “Accounts
       Receivable Cr.” is posted to the accounts
            receivable subsidiary ledger.
 Posting the Cash Receipts Journal

 CASH RECEIPTS JOURNAL                                            Page 14
                                        Other      Accounts
                              Post     Accounts    Receivable           Cash
Date     Account Credited     Ref.       Cr.          Cr.                Dr.
2006
Mar. 1   Rent Revenue                      400                            400
    19   Web Cantina                                   3,400            3,400
    28   MyMusicClub.com                               2,200            2,200
    30   RapZone.com                                   1,750            1,750


                 Accounts Receivable Subsidiary Ledger
                Web Cantina
                 Date   Item    P.R.    Debit     Credit   Balance
                 2006
                Mar. 1 Bal.                                     3,400
                    18          R35       2,650                 6,050
                    19                             3,400        2,650
 Posting the Cash Receipts Journal

 CASH RECEIPTS JOURNAL                                               Page 14
                                           Other      Accounts
                            Post          Accounts    Receivable           Cash
Date     Account Credited   Ref.            Cr.          Cr.                Dr.
2006
Mar. 1   Rent Revenue                         400                            400
    19   Web Cantina                                     3,400            3,400
    28   MyMusicClub.com                                  2,200            2,200
    30   RapZone.com                                      1,750            1,750


                 Accounts Receivable Subsidiary Ledger
                Web Cantina
                 Date   Item       P.R.    Debit     Credit   Balance
                 2006
                Mar. 1 Bal.                                        3,400
                    18      R35              2,650                 6,050
                    19      CR14                      3,400        2,650
        The Cash Receipts Journal

Setelah semua transaksi di jurnal
  dan diposting ke subsidiary
ledger, jumlahkan semua kolom
           Dr dan Cr
         The Cash Receipts Journal
 CASH RECEIPTS JOURNAL                                     Page 14
                                    Other     Accounts
                            Post   Accounts   Receivable     Cash
Date     Account Credited   Ref.     Cr.         Cr.          Dr.
2006
Mar. 1   Rent Revenue                  400                     400
    19   Web Cantina                            3,400       3,400
    28   MyMusicClub.com                        2,200       2,200
    30   RapZone.com                            1,750       1,750
    31                                 400       7,350       7,750



                       The total “Cash Dr.” column
                        equals the total of the two
                             credit columns.
 Posting the Cash Receipts Journal
 CASH RECEIPTS JOURNAL                                      Page 14
                                    Other     Accounts
                            Post   Accounts   Receivable      Cash
Date     Account Credited   Ref.     Cr.         Cr.           Dr.
2006
Mar. 1   Rent Revenue                  400                       400
    19   Web Cantina                            3,400         3,400
    28   MyMusicClub.com                        2,200         2,200
    30   RapZone.com                            1,750         1,750
    31                                 400       7,350         7,750

                    GENERAL LEDGER
                   Account: Accounts Receivable            No. 12
                   Date circled Debit are
             The three Item P.R. items Credit Balance
                    2006
            posted to the general ledger. 3,400
                 Mar. 1 Bal   
          Let’s post 31     R35 9,600
                      Accounts Receivable.13,000
 Posting the Cash Receipts Journal
 CASH RECEIPTS JOURNAL                                      Page 14
                                    Other     Accounts
                            Post   Accounts   Receivable      Cash
Date     Account Credited   Ref.     Cr.         Cr.           Dr.
2006
Mar. 1   Rent Revenue                   400                      400
    19   Web Cantina                            3,400         3,400
    28   MyMusicClub.com                        2,200         2,200
    30   RapZone.com                            1,750         1,750
    31                                  400      7,350         7,750

                    GENERAL LEDGER
                   Account: Accounts Receivable            No. 12
                       Date Item P.R.    Debit Credit       Balance
                    2006
                    Mar. 1 Bal                              3,400
                       31      R35 9,600                    13,000
                        31     CR14               7,350      5,650
 Posting the Cash Receipts Journal
 CASH RECEIPTS JOURNAL                                     Page 14
                                    Other     Accounts
                            Post   Accounts   Receivable     Cash
Date     Account Credited   Ref.     Cr.         Cr.          Dr.
2006
Mar. 1   Rent Revenue                  400                     400
    19   Web Cantina                            3,400       3,400
    28   MyMusicClub.com                        2,200       2,200
    30   RapZone.com                            1,750       1,750
    31                                 400       7,350       7,750
                                       ( )       (12)
Posting the Cash Receipts Journal

      The $7,750 total in the Cash
       Debit column is posted to
       Cash in a similar manner.
Posting the Cash Receipts Journal
        The $400 credit to Rent Revenue
       could have been posted earlier, but
       posting it at the same time as other
        general ledger accounts is proper.
Posting the Cash Receipts Journal

           A completely posted cash
          receipts journal is shown in
                 the next slide.
       Posted Cash Receipts Journal
 CASH RECEIPTS JOURNAL                                     Page 14
                                    Other     Accounts
                            Post   Accounts   Receivable     Cash
Date     Account Credited   Ref.     Cr.         Cr.          Dr.
2006
Mar. 1   Rent Revenue       42         400                     400
    19   Web Cantina                           3,400       3,400
    28   MyMusicClub.com                        2,200       2,200
    30   RapZone.com                            1,750       1,750
    31                                 400       7,350       7,750
                                       ( )       (12)        (11)
               GENERAL LEDGER
Accounts      ACCOUNT Accounts Receivable        No. 12
Receivable      Date Item P.R.   Debit Credit   Balance
 Control      Mar. 1 Bal                        3,400
                 31      R35 9,600              13,000
 Account          31     CR14           7,350    5,650



               If the accounts receivable
             account in the general ledger
              only shows summary totals,
                where are the individual
                   customer balances?
                GENERAL LEDGER
Accounts     ACCOUNT Accounts Receivable                      No. 12
Receivable       Date Item P.R.        Debit Credit         Balance
 Control        Mar. 1 Bal                                  3,400
                   31      R35 9,600                        13,000
 Account            31     CR14                     7,350    5,650
                      MyMusicClub.com
                      Date   Item    P.R.   Debit    Credit Balance
                      3/2            R35 2,200               2,200
                      3/27           R35 3,000               5,200
                      3/28          CR14            2,200    3,000
    Accounts
                      RapZone.com
   Receivable         Date   Item    P.R.   Debit    Credit Balance

   Subsidiary         3/6
                      3/30
                                     R35 1,750
                                    CR14            1,750
                                                             1,750
                                                                 --
     Ledger           Web Cantina
                      Date   Item    P.R.   Debit    Credit Balance
                      3/1 Bal.                              3,400
                      3/18     R35 2,650                     6,050
                      3/19    CR14                  3,400    2,650
  The purchases journal
untuk mencatat pembelian
      secara kredit
Cara merancang Jurnal
      Pembelian
                   Jurnal ini untuk apa ?


     Mencatat Pembelian secara kredit



 Account Payable (K)                   Account yang didebit apa?
                                       Tergantung apa yang dibeli


Sediakan satu kolom untuk   Beli Supplies    Sediakan kolom “Supplies”
  mencatat penambahan
         Hutang             Beli Aktiva Lain Sediakan kolom “Other”
       Journalizing in the Purchases Journal
                        PURCHASES JOURNAL                    Page 11
                               Accts.           Other
                         Post Payable Supplies Accounts Post
Date    Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2006
Mar. 3 Howard Supplies           600      600




             On March 3, 2003, NetSolutions
             purchased supplies from Howard
                     Supplies, $600.
          Posting the Purchases Journal
                       PURCHASES JOURNAL                    Page 11
                              Accts.           Other
                        Post Payable Supplies Accounts Post
Date   Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2006
Mar. 3 Howard Supplies                 600       600


                         Accounts Payable Subsidiary Ledger
                         Howard Supplies
                         Date   Item    P.R.   Dr.     Cr.   Balance
                     2006
                  Mar 3                600
              To keep the accounts payable600
           subsidiary ledger current, this entry
                  is posted on March 3.
          Posting the Purchases Journal
                       PURCHASES JOURNAL                    Page 11
                              Accts.           Other
                        Post Payable Supplies Accounts Post
Date   Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2006
Mar. 3 Howard Supplies          600      600




           Accounts Payable and Supplies will
                  be posted as totals.
       Journalizing in the Purchases Journal
                        PURCHASES JOURNAL                    Page 11
                               Accts.           Other
                         Post Payable Supplies Accounts Post
Date    Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2006
Mar. 3 Howard Supplies           600     600
     7 Donnelly Supplies         420     420




               On March 7, NetSolutions
           purchased supplies from Donnelly
                   Supplies, $420.
       Journalizing in the Purchases Journal
                        PURCHASES JOURNAL                    Page 11
                               Accts.           Other
                         Post Payable Supplies Accounts Post
Date    Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2006
Mar. 3 Howard Supplies          600      600
     7 Donnelly Supplies        420      420
       Journalizing in the Purchases Journal
                        PURCHASES JOURNAL                    Page 11
                               Accts.           Other
                         Post Payable Supplies Accounts Post
Date    Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2006
Mar. 3 Howard Supplies           600     600
     7 Donnelly Supplies         420     420
    12 Jewett Bus. Sys.        2,800           Off. Equip.     2,800




        On March 12, NetSolutions column for
        Because there isn’t a special purchased
          Office Equipment, this purchase was
        office equipment from Jewett Business
         recorded under “Other Accounts Dr.”
                   Systems, $2,800.
       Journalizing in the Purchases Journal
                         PURCHASES JOURNAL                    Page 11
                                Accts.           Other
                          Post Payable Supplies Accounts Post
Date     Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2006
Mar. 3   Howard Supplies          600      600
     7   Donnelly Supplies        420     420
    12   Jewett Bus. Sys.       2,800            Off. Equip.     2,800
    19   Donnelly Supplies      1,450   1,450
    27   Howard Supplies          960     960


     Now, let’s look at the rest of March’s entries
   (assume that all postings to the accounts payable
         subsidiary ledger have been made).
            Totaling the Purchases Journal
                         PURCHASES JOURNAL                    Page 11
                                Accts.           Other
                          Post Payable Supplies Accounts Post
Date     Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2006
Mar. 3   Howard Supplies          600      600
     7   Donnelly Supplies        420     420
    12   Jewett Bus. Sys.       2,800            Off. Equip.     2,800
    19   Donnelly Supplies      1,450   1,450
    27   Howard Supplies          960     960
    31                          6,230   3,430                    2,800


       At the end of March, all columns are totaled
                       = $3,430 + $ 2,800
              $6,230 debits and credits is verified.
       and equality of
            Posting the Purchases Journal
                         PURCHASES JOURNAL                    Page 11
                                Accts.           Other
                          Post Payable Supplies Accounts Post
Date     Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2006
Mar. 3   Howard Supplies          600      600
     7   Donnelly Supplies        420     420
    12   Jewett Bus. Sys.       2,800            Off. Equip.     2,800
    19   Donnelly Supplies      1,450   1,450
    27   Howard Supplies          960     960
    31                          6,230   3,430                    2,800




                  The next step is to post to the
                       general journal.
                         PURCHASES JOURNAL                    Page 11
                                Accts.           Other
                          Post Payable Supplies Accounts Post
Date     Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2006
Mar. 3   Howard Supplies          600       600
     7   Donnelly Supplies        420      420
    12   Jewett Bus. Sys.       2,800             Off. Equip.    2,800
    19   Donnelly Supplies      1,450    1,450
    27   Howard Supplies          960      960
    31                          6,230    3,430                   2,800



                  GENERAL LEDGER
                 ACCOUNT Accounts Payable              No. 21
                    Date Item P.R.   Debit Credit    Balance
                  Mar. 1 Bal                          1,230
                      31     P11            6,230     7,460
                         PURCHASES JOURNAL                    Page 11
                                Accts.           Other
                          Post Payable Supplies Accounts Post
Date     Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2003
Mar. 3   Howard Supplies          600       600
     7   Donnelly Supplies        420      420
    12   Jewett Bus. Sys.       2,800             Off. Equip.    2,800
    19   Donnelly Supplies      1,450    1,450
    27   Howard Supplies          960      960
    31                          6,230    3,430                   2,800
                                 (21)


                  GENERAL LEDGER
                 ACCOUNT Accounts Payable              No. 21
                    Date Item P.R.   Debit Credit    Balance
                  Mar. 1 Bal                          1,230
                      31     P11            6,230     7,460
                         PURCHASES JOURNAL                    Page 11
                                Accts.           Other
                          Post Payable Supplies Accounts Post
Date     Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2003
Mar. 3   Howard Supplies          600      600
     7   Donnelly Supplies        420     420
    12   Jewett Bus. Sys.       2,800            Off. Equip. 18   2,800
    19   Donnelly Supplies      1,450   1,450
    27   Howard Supplies          960     960
    31                          6,230   3,430                     2,800
                                 (21)   (14)




            Supplies is posted as a total of $3,430
            to general ledger account 21. Office
              Equipment is posted individually.
                         PURCHASES JOURNAL                    Page 11
                                Accts.           Other
                          Post Payable Supplies Accounts Post
Date     Account Credited Ref.   Cr.     Dr.      Dr.    Ref. Amount
2006
Mar. 3   Howard Supplies          600      600
     7   Donnelly Supplies        420     420
    12   Jewett Bus. Sys.       2,800            Off. Equip. 18   2,800
    19   Donnelly Supplies      1,450   1,450
    27   Howard Supplies          960     960
    31                          6,230   3,430                     2,800
                                 (21)   (14)                      ( )

          NetSolutions had only one entry in the
       “Other Accounts Dr.” column. If there were
        others, they would be posted individually.
        Therefore, the total is not posted. A check
       mark indicates that the total was not posted.
The Cash Payments
     Journal
      Cara merancang Jurnal Pengeluaran Kas

                    Jurnal ini untuk apa ?


               Mencatat Pengeluaran Kas




 Kas berkurang (Kredit)               Account yang didebit apa?
                                  Tergantung untuk apa yang dibayar



Sediakan satu kolom untuk   Bayar hutang      Sediakan kolom “Account Payable”
mencatat pengeluaran Kas
                            Bayar lain-lain   Sediakan kolom “Other Account”
                  CASH PAYMENTS JOURNAL                  PAGE 7
                                       Other Accounts
         Ck.                     Post Accounts Payable    Cash
Date     No.   Account Debited   Ref.   Dr.      Dr.       Cr
 2006
Mar. 2   150   Rent Expense             1,600               1,600




           On March 2, NetSolutions paid
            the rent for March by issuing
             Check No. 150 for $1,600.
                   CASH PAYMENTS JOURNAL                  PAGE 7
                                        Other Accounts
          Ck.                     Post Accounts Payable    Cash
Date      No.   Account Debited   Ref.   Dr.      Dr.       Cr
 2006
Mar. 2    150   Rent Expense             1,600               1,600
   15     151   Grayco Supplies                   1,230      1,230




         On March 15, issued Check No. 151 to
          Grayco Supplies on account, $1,230.
                  CASH PAYMENTS JOURNAL                    PAGE 7
                                       Other Accounts
         Ck.                     Post Accounts Payable      Cash
Date     No.   Account Debited   Ref.   Dr.      Dr.         Cr
 2006
Mar. 2   150   Rent Expense             1,600                 1,600
   15    151   Grayco Supplies                   1,230       1,230




                      Accounts Payable Subsidiary Ledger
          Let’s post to the accounts payable
                   Grayco Supplies
                   Date     Item P.R.  Dr.  Cr. Balance
                    ledger at
         subsidiary Mar. 3 Bal. this time to keep1,230
            the creditor’s account1,230
                        15         CP7 current.     ---
                  CASH PAYMENTS JOURNAL                   PAGE 7
                                        Other Accounts
         Ck.                      Post Accounts Payable    Cash
Date     No.    Account Debited   Ref.   Dr.      Dr.       Cr
 2006
Mar. 2   150   Rent Expense              1,600               1,600
   15    151   Grayco Supplies                  1,230      1,230
   21    152   Jewett Business Sys.               2,800      2,800




           On March 21, issued Check No.
            152 as payment on account to
          Jewett Business Systems, $2,800.
                  CASH PAYMENTS JOURNAL                   PAGE 7
                                        Other Accounts
         Ck.                      Post Accounts Payable    Cash
Date     No.    Account Debited   Ref.   Dr.      Dr.       Cr
 2006
Mar. 2   150   Rent Expense              1,600               1,600
   15    151   Grayco Supplies                   1,230      1,230
   21    152   Jewett Business Sys.              2,800      2,800
   22    153   Donnelly Supplies.                   420        420




           On March 22, issued Check No.
            153 as payment on account to
              Donnelly Supplies, $420.
                    CASH PAYMENTS JOURNAL                   PAGE 7
                                          Other Accounts
           Ck.                      Post Accounts Payable    Cash
Date       No.    Account Debited   Ref.   Dr.      Dr.       Cr
 2006
Mar. 2    150    Rent Expense              1,600               1,600
   15     151    Grayco Supplies                   1,230      1,230
   21     152    Jewett Business Sys.              2,800      2,800
   22     153    Donnelly Supplies.                  420        420
   30     154    Utilities Expense         1,050               1,050




         On March 30, issued Check No. 154 as
            payment for utility bill, $1,050.
                   CASH PAYMENTS JOURNAL                   PAGE 7
                                         Other Accounts
         Ck.                       Post Accounts Payable    Cash
Date     No.     Account Debited   Ref.   Dr.      Dr.       Cr
 2006
Mar. 2   150    Rent Expense              1,600               1,600
   15    151    Grayco Supplies                   1,230      1,230
   21    152    Jewett Business Sys.              2,800      2,800
   22    153    Donnelly Supplies.                  420        420
   30    154    Utilities Expense         1,050               1,050
   31    155    Howard Supplies                     600         600




                On March 31, issued Check
               No. 155 on account to Howard
                      Supplies, $600
                  CASH PAYMENTS JOURNAL                       PAGE 7
                                            Other Accounts
         Ck.                          Post Accounts Payable    Cash
Date     No.    Account Debited       Ref.   Dr.      Dr.       Cr
 2006
Mar. 2   150   Rent Expense                  1,600               1,600
   15    151   Grayco Supplies                       1,230      1,230
   21    152   Jewett Business Sys.                  2,800      2,800
   22    153   Donnelly Supplies.                      420        420
   30    154   Utilities Expense             1,050               1,050
   31    155   Howard Supplies                         600        600
   31                                        2,650    5,050      7,700



         The journal is ruled, summed, and
         verified for equality of debits and
               the “Cash Cr.” column.
                  CASH PAYMENTS JOURNAL                       PAGE 7
                                            Other Accounts
         Ck.                          Post Accounts Payable    Cash
Date     No.    Account Debited       Ref.   Dr.      Dr.       Cr
 2006
Mar. 2   150   Rent Expense           52     1,600               1,600
   15    151   Grayco Supplies                       1,230      1,230
   21    152   Jewett Business Sys.                  2,800      2,800
   22    153   Donnelly Supplies.                      420        420
   30    154   Utilities Expense      54     1,050               1,050
   31    155   Howard Supplies                         600        600
   31                                       2,650     5,050      7,700
                                            ( )
                                                     (21)        (11)


  Individual items in the “Other Accounts Dr.”
column are posted. Then the totals for “Accounts
    Payable Dr.” and “Cash Cr.” are posted.
Accounts Payable
    Control
           Accounts Payable
                     GENERAL LEDGER
 Accounts Payable   ACCOUNT Accounts Payable                         No. 12
                       Date Item P.R.           Debit Credit       Balance
   (Controlling)     Mar. 1 Bal                                     1,230
                        31          P11                   6,230     7,460
                        31          CP7 5,050                       2,410
                           Donnelly Supplies
                           Date    Item    P.R.   Debit   Credit   Balance
                           Mar 2          P11               420       420
                              19          P11             1,450     1,870
                              22          CP7      420              1,450
         Accounts
 Jewett Business
          Payable          Grayco Supplies
                           Date    Item    P.R.   Debit   Credit   Balance
         also has
SystemsSubsidiary          Mar 1 Bal.                               1,230
                              15  CP7            1,230                 0
a zero balance, so
           Ledger              --
                           Howard Supplies
that account was           Date    Item    P.R.   Debit   Credit   Balance
                           Mar 3          P11              600        600
omitted for space             27          P11              960      1,560
                              31          CP7      600                960
     reasons.
   Advantages of a Computerized
    Accounting System Over a
    Manual Accounting System
1. Computerized systems simplify the record-
   keeping process.
2. Computerized systems are generally more
   accurate.
3. Computerized systems provide management
   current account balance information to
   support decision making.
Chapter 5


     The End

				
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