Chapter 2

Proses PencatatanTransaksi

Financial Accounting, IFRS EditionWeygandt Kimmel Kieso

Study ObjectivesStudy Objectives1. Menjelaskan apa yang dimaksud dengan akun serta bagaimana akun

membantu dalam proses pencatatan transksi2. Mendefinisikan istilah debit dan kredit dan menjelaskan kegunaan

dalam pencatatan transaksi3. Mengenali langkah-langkah dalam pencatatan transaksi4. Menjelaskan apa yang dimaksud dengan jurnal serta bagaimana jurnal

membantu dalam proses pencatatan transaksi5. Menjelaskan apa yang dimaksud dengan buku besar membantu dalam

proses pencatatan transaksi6. Menjelaskan apa yang dimaksud dengan pemindahbukuan serta

bagaimana pemindahbukuan membantu dalam proses pencatatan transaksi

7. Menyusun daftar saldo dan menjelaskan tujuannya

The AccountThe Account

Debit dan KreditDebit dan KreditProsedur debit Prosedur debit dan kreditdan kreditHubungan Hubungan antar-antar-komponen komponen ekuitasekuitasIkhtisar kaidah Ikhtisar kaidah debit/ kreditdebit/ kredit

Kelemahan Kelemahan daftar saldodaftar saldoMenemukan Menemukan kesalahankesalahanPenggunaan Penggunaan simbol mata simbol mata uanguang

Ikhtisar ilustrasi Ikhtisar ilustrasi penjumlahan dan penjumlahan dan pemindahbukuanpemindahbukuan

JurnalJurnalBuku BesarBuku BesarPemindah-Pemindah-bukuanbukuan

Steps in the Steps in the Recording Recording ProcessProcess

The Recording The Recording Process Process

IllustratedIllustratedThe Trial BalanceThe Trial Balance

The Recording ProcessThe Recording Process

Account NameDebit / Dr. Credit / Cr.

Mencatat bertambah dan berkurangnya suatu pos aset, kewajiban, ekuitas, pendapatan, atau biaya

Debit = “Left”

Credit = “Right”

AkunAkun

Akun dapat Akun dapat diilustrasikan diilustrasikan dalam bentuk dalam 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 Account

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 use SO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.

The AccountThe AccountDebit dan Kredit

Account NameDebit / 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 Credits

SO 2 Define debits and credits and explain their use SO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.

Account NameDebit / 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 Credits

$1,000$1,000

8,000 Transaction #3

SO 2 Define debits and credits and explain their use SO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.

Chapter 3-23

AssetsAssetsDebit / Dr. Credit / Cr.

Normal BalanceNormal Balance

Chapter 3-27

Debit / Dr. Credit / Cr.

Normal BalanceNormal Balance

ExpenseExpense

Chapter 3-24

LiabilitiesLiabilitiesDebit / 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

Debit

Debits and Credits SummaryDebits and Credits Summary

SO 2 SO 2

Balance Sheet Balance Sheet Income StatementIncome Statement

= + -Asset Liability Equity Revenue Expense

Debit

Credit

Debits and Credits SummaryDebits and Credits Summary

SO 2 Define debits and credits and explain their use SO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.

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 UlasanDebits 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 use SO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.

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 Liabilities

Chapter 3-23

AssetsAssetsDebit / Dr. Credit / Cr.

Normal BalanceNormal Balance

Chapter 3-24

LiabilitiesLiabilitiesDebit / Dr. Credit / Cr.

Normal BalanceNormal Balance

SO 2 Define debits and credits and explain their use SO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.

Penerbitan saham dan pendapatan menambah ekuitas (Kredit)Dividen dan biaya mengurangi ekuitas (Debit).

Equity RelationshipsEquity Relationships

Chapter 3-25

Debit / Dr. Credit / Cr.

Normal BalanceNormal Balance

Share CapitalShare Capital

Chapter 3-23

DividendsDividendsDebit / 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 use SO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.

Tujuan menghasilkan pendapatan adl untuk memberikan manfaat (benefit) bagi pemegang sahamPengaruh Debit dan Kredit atas akun pendapatan sama dengan pengaruh Debit dan Kredit atas EkuitasBiaya memiliki pengaruh sebaliknya: biaya menurunkan ekuitas

Revenue 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 use SO 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 RulesHubungan 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 use SO 2 Define debits and credits and explain their use in recording business transactions.in recording business transactions.

Illustration 2-12

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 use SO 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 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

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 Rules

Cash

Supplies

Notes payable

Equipment

Accounts payable

Share capital

SO 2 Define debits and credits and explain their use SO 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

Dokumen bisnis, seperti slip penjualan, cek, faktur tagihan atau pita register kas, merupakan bukti adanya transaksi

Steps 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

Tempat permulaan transaksi dimasukkan dalam sistem akuntansiTransaksi-transaksi dicatat secara kronologisManfaat dalam proses pencatatan1. Mempertegas pengaruh suatu transaksi2. Menjadi catatan kronologi transaksi3. 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 ProcessPenjurnalan

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 15,00015,000

General Journal

Computer equipmentCash

7,0007,000

Illustration 2-14

Solution on notes page

Steps in the Recording ProcessSteps in the Recording Process

Account Title Ref. Debit CreditDate

8,000Delivery equipment

Cash14,000

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 Process

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 BesarSteps in the Recording ProcessSteps in the Recording Process

Illustration 2-16

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

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 LedgerFormat Standar Akun

The 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

Posting Posting –proses memindahkan 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.

PostingPosting

The Recording Process IllustratedThe Recording Process IllustratedLangkah-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.

The 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.

The Recording Process IllustratedThe Recording Process IllustratedIllustration 2-22

SO 6SO 6

The Recording Process IllustratedThe Recording Process Illustrated

Illustration 2-23

SO 6SO 6

The Recording Process IllustratedThe Recording Process Illustrated

SO 6SO 6

Illustration 2-24

The Recording Process IllustratedThe Recording Process Illustrated

SO 6SO 6

Illustration 2-25

The 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.

The Recording Process IllustratedThe Recording Process Illustrated

SO 6SO 6

Illustration 2-27

The Recording Process IllustratedThe Recording Process Illustrated

SO 6SO 6

Illustration 2-28

The Recording Process IllustratedThe Recording Process Illustrated

SO 6SO 6

Illustration 2-29

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

PostingPosting

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.

Katherine Turner mencatat transaksi-transaksi berikut selama bulan Maret.

Solution on notes page

The Recording Process IllustratedThe Recording Process Illustrated

Pindahbukukan jurnal di atas ke akun Kas (Cash account).

SO 6SO 6

Daftar akun beserta saldo-saldonya pada saat tertentu.

Tujuannya adalah untuk memastikan jumlah debit sama dengan jumlah kredit.

The Trial BalanceThe Trial Balance

SO 7 Prepare a trial balance and explain its purposes.

Illustration 2-32

Daftar saldo mungkin saja seimbang meskipun:1. Ada transaksi yang belum dijurnal2. Jurnal yang sudah dilakukan tidak dipindahbukukan3. Jurnal dipindahbukukan dua kali 4. Penjurnalan dan pemindahbukuan menggunakan akun-akun

yang tidak tepat, atau5. Angka rupiah transaksi yang salah di satu sisi ditutupi dengan

angka rupiah yang salah di sisi lainnya

The Trial BalanceThe Trial BalanceKelemahan Daftar Saldo

SO 7 Prepare a trial balance and explain its purposes.

SO 7 Prepare a trial balance and explain its purposes.

Answer on notes page

Akun-akun berikut berasal dari Buku Besar Christel Corporation tanggal 31 Desember 2011.

Solution on notes page

The Trial BalanceThe Trial Balance

SO 7

Christel CorporationTrial Balance (in thousands)

December 31, 2011

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. GAAP

Key DifferencesKey Differences

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. GAAP

Key DifferencesKey Differences The Recording Process

Looking to the FutureLooking to the Future

Understanding 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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