2. Unsur-unsur dalam Financial Statements
Unsur-unsur dalam Financial Statements
disebut Rekening/Akun/account
disebut Rekening/Akun/account
3. Account adl Catatan mengenai saldo dan
perubahan atas Harta, hutang, modal, pendapatan
dan Beban.
Kelompok akun yang sejenis disebut buku besar
(ledger).
Account adl Catatan mengenai saldo dan
perubahan atas Harta, hutang, modal, pendapatan
dan Beban.
Kelompok akun yang sejenis disebut buku besar
(ledger).
4. Daftar Perkiraan dalam
buku besar disebut
Bagan Perkiraan /chart
Daftar Perkiraan dalam
buku besar disebut
Bagan Perkiraan /chart
of accounts.
of accounts.
16. Cash
3,750
4,300
2,900
850
1,400
700
10,950 2,900
Jumlahkan
sisi Debit
Jumlahkan
sisi Debit
17. 850
1,400
700
2,900
Cash
3,750
4,300
2,900
10,950
5,850
Jumlahkan
Sisi Kredit
Jumlahkan
Sisi Kredit
18. Total Debit –Total
Kredit disebut Saldo
Akun (Balance
Total Debit –Total
Kredit disebut Saldo
Akun (Balance
850
1,400
700
2,900
Cash
3,750
4,300
2,900
10,950
Account)
Account)
5,850
5,100
19. Statement of Financial
Position Accounts
Credit for
increases
(+)
OWNER’S EQUITY
Credit for
increases
(+)
Credit for
decreases
(-)
Debit for
increases
(+)
Debit for
decreases
(-)
Debit for
decreases
(-)
ASSETS
Asset Accounts
LIABILITIES
Liability Accounts
Owner’s Equity Accounts
22. Rules of Debit / Credit
Income Statement Accounts
Expense Accounts Revenue Accounts
Credit for
increases
(+)
Credit for
decreases
(-)
Debit for
increases
(+)
Debit for
decreases
(-)
27. DDDDoooouuuubbbblllleeee----EEEEnnnnttttrrrryyyy AAAAccccccccoooouuuunnnnttttiiiinnnngggg
“ 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.”
Luca Pacioli
Developer of
Double-Entry
Accounting
Scale or Balance
Receive
DEBIT
Give
CREDIT
T account
Left Side
Receive
DEBIT
Right Side
Give
CREDIT
28. AAnnaalliissaa TTrraannssaakkssii
1. Tentukan Akun apa saja yang dipengaruhi oleh
suatu transaksi
2. Pengaruh thd Masing2 Akun tsb: Apakah
Menambah/Mengurang?
3. Dicatat pa sisi Debit or Credit?
42. Setiap Jurnal atas Transaksi
akan mempengaruhi sisi
Debit dan sisi Kredit dengan
Setiap Jurnal atas Transaksi
akan mempengaruhi sisi
Debit dan sisi Kredit dengan
jumlah yang sama
jumlah yang sama
76. Jenis-jenis Kesalahan
1. Jurnal salah tapi belum diposting
2. Jurnal benar, posting salah
3. Jurnal salah dan sudah diposting
77. Error Correction Procedure
1. Jurnal salah tapi belum di-
Posting
Correction
of Errors
Coret jurnal/jumlah yang
salah, sisipkan
jurnal/jumlah yg benar
78. Correction
of Errors
Error Correction Procedure
1. Journal entry is incorrect
2. Jurnal Benar, posting salah
Coret jurnal/jumlah yang
salah, sisipkan jumlah
yang benar
79. Correction
of Errors
Error Correction Pr Proocceedduurree
3. Jurnal salah dan sudah Buat Jurnal koreksi
diposting
80. CCCCoooonnnnttttoooohhhh JJJJuuuurrrrnnnnaaaallll KKKKoooorrrreeeekkkkssssiiii
5 May, membeli Peralatan Kantor secara kredit
$12,500
JJuurrnnaall yyaanngg ddiibbuuaatt ddaann ssuuddaahh ddiippoossttiinngg
Date Description Debit Credit
May 5 Supplies 12,500
Accounts Payable 12,500
JJuurrnnaall kkoorreekkssii yyaanngg
JJuurrnnaall kkoorreekkssii yyaanngg
ddiippeerrlluukkaann??
ddiippeerrlluukkaann??
81. CCCCoooonnnnttttoooohhhh JJJJuuuurrrrnnnnaaaallll KKKKoooorrrreeeekkkkssssiiii
On 5 May, May membeli 5, a purchase Peralatan of office Kantor equipment secara kredit
on
$account 12,500
was incorrectly journalized and posted
as shown.
Journal –– AAss rreeccoorrddeedd aanndd ppoosstteedd
Date Description Debit Credit
May 5 Supplies 12,500
Accounts Payable 12,500
Date Description Debit Credit
May 5 Office Equipment 12,500
82. CCCCoooorrrrrrrreeeeccccttttiiiinnnngggg EEEErrrrrrrroooorrrrssss –––– AAAAnnnn EEEExxxxaaaammmmpppplllleeee
5 May, membeli Peralatan Kantor secara kredit
$12,500
JJoouurrnnaall yyaanngg ssuuddaahh ddiibbuuaatt
Date Description Debit Credit
May 5 Supplies 12,500
Accounts Payable 12,500
JJoouurrnnaall KKoorreekkssii
Date Description Debit Credit
May 5 Office Equipment 12,500
Supplies 12,500