Pengantar Akuntansi I : Pertemuan kedua

SIKLUS AKUNTANSI

Siklus akuntansi adalah suatu proses penyediaan laporan keuangan perusahaan untuk suatu periode waktu tertentu. Siklus ini dimulai dari terjadinya transaksi, sampai penyiapan laporan keuangan pada akhir suatu periode, yang jika di diskripsikan akan sebagai berikut :

  1. Terjadinya Peristiwa Ekonomi ( transaksi ) yang dicatat atau direkam dalam Bukti Transaksi ( Dokumen Bukti Utama dan Bukti Pendukung Transaksi )
  2. Dokumen Bukti transaksi tersebut kemudian di catat dalam JURNAL ( bisa Jurnal Umum atau Jurnal Khusus, seperti Jurnal Penerimaan Kas, Jurnal Pengeluaran Kas, Jurnal Penjualan dan Jurnal Pembelian )
  3. Setelah transaksi dicatat kedalam jurnal, langkah selanjutnya (jika manual) adalah memposting kedalam BUKU BESAR ( Buku Pembantu Buku Besar ) , jika tersistem ( Teknologi Informasi ) maka akan secara otomatis terposting kedalam buku besar/buku pembantu buku besar masing-masing akun
  4. Melakukan kegiatan Trial Balance atau Neraca Percobaan ( neraca lajur ) dengan melakukan tindakan penyesuaian pada akun-akun tertentu atau peristiwa atau transaksi yang membutuhkan penyesuaian
  5. Neraca lajur setelah jadi kemudian dikelompokan dan disusun laporan keuangan yang terdiri dari ( ditulis secara berurutan pembuatanya ) a. Laporan Laba Rugi, b. Laporan Perubahan Ekuitas, c. Laporan Posisi Keuangan (NERACA), Laporan Arus Kas dan Catatan Atas Laporan Keuangan (CALK).
  6. Setelah laporan tersebut selesai maka tindakan selanjutnya adalah menutup semua akun Laba Rugi dengan menggunakan jurnal penutup, sehingga semua akun laba rugi tahun berjalan bersaldo NIHIL
  7.  Terakhir sisa akun-akun outsanding yang ada di NERACA atau Laporan Posisi Keuangan
  8. Kembali lagi kepada point 1 dan seterusnya, yang jika digambarkan akan seperti ini :

sumber : Krisbandi Blogspot.com, dikutip 30 September 2016, 20:17

Hasil gambar untuk siklus akuntansi DOC

TUGAS :

Berdasarkan pembahasan di kelas tentang siklus akuntansi perusahaan Jasa maka mahasiswa di minta untuk :

  1. Menuliskan jurnal atas transaksi yang dikerjakan di kelas ( pertemuan ) kedalam Bahasa Inggris
  2. Buatlah laporan keuangan , laba rugi, perubahan ekuitas dan laporan posisi keuangan atas point 1 kedalam penyajian laporan keuangan dengan menggunakan bahasa inggris
  3. selamat mengerjakan

 

7 thoughts on “Pengantar Akuntansi I : Pertemuan kedua

  • 1 October 2016 at 08.17
    Permalink

    A transactions
    November 1st. Cita Cinta Rp.25.000.000 depositing money in a bank account in the name of SolusiNet.
    Journal Page 1
    Date Description Reference Post Debit Credit
    2014.
    November.
    1st.
    Cash
    Capital, Cita Cinta
    Investing cash in SolusiNet

    25.000.000

    25.000.000

    B transactions
    November 5st. SolusiNet buy land for cash Rp.20.000.000
    November 5 st. Land
    Cash
    Buying land for building 20.000.000
    20.000.000

    C transactions
    November 10st. SolusiNet purchase consumable credit for Rp.1.350.000
    November 10 st. Consumables
    Accounts payable
    Buy consumables on credit 1.350.000
    1.350.000

    D transactions
    November 18st. SolusiNet receive an honorarium of Rp.7.500.000 from customers for services rendered
    November 18 st. Cash
    Services revenue
    Received an honorarium
    from customers 7.500.000
    7.500.000

    E transactions
    November 30st. Has emerged some of the burden for SolusiNet as follows: Wages Expense Rp.2.125.000; Sewa Rp.800.000; Utilities (electricity, water, telephone), Rp.450.000; and Other expenses, Rp.275.000
    November 30 st. Expenses Wages
    Rental expenses
    Expenses Utilities
    Other expenses
    Cash
    Pay load 2.125.000
    800.000
    450.000
    275.000

    3.650.000

    F transactions
    November 30st. SolusiNet pay to creditors Rp.950.000
    November 30 st. Accounts payable
    Cash
    pay creditors 950.000
    950.000

    G transactions
    November 30st. SolusiNet record amount of consumables remaining amount of Rp 550,000
    November 30 st. Expenses consumables
    Consumables
    Consumables used
    November 800.000
    800.000

    H transactions
    November 30st. Cita Cinta Rp.2.000.000 withdraw cash from SolusiNet for personal purposes.
    Journal Page 2
    Date Description Reference Post Debit Credit
    2014
    November. 30 st. Prive, Cita Cinta
    Cash
    Cita Cinta draw cash for
    personal purposes. 2.000.000
    2.000.000

    SolusiNet
    Statement of Financial Position
    30 November 2014
    Asset
    Cash Rp. 5.900.000
    Consumables ……….. 550.000
    Soil ………………….. 20.000.000
    Total assets …………. Rp. 26.450.000 Liability
    Account payable …………………………. Rp. 400.000
    Equity owners
    Capital, Cinta Cita ……………………….. 26.050.000
    Total liabilities and owners’s equity ……… Rp.26.450.000

    SolusiNet
    Income Statement
    For the Month Ended 30 November 2014
    Services revenue ………………………………………… Rp. 7.500.000
    Load:
    Wages expense ………………………………………. Rp. 2.125.000
    Rental expenses ……………………………………… 800.000
    Exprenses consumables ……………………………… 800.000
    Utility expenses ……………………………………… 450.000
    Other expenses ………………………………………. 275.000
    Total load ……………………………………….. 4.450.000
    Net profit ……………………………………………….. Rp. 3.050.000

    SolusiNet
    Statement of Changes in Equity
    For the month ended 30 November 2014
    Capital, Cita Cinta, 1 November 2014 ………………………. Rp. –
    Investments 1 November 2014 ……………………………… Rp. 25.000.000
    The net profit November ……………………………………. 3.050.000
    Rp. 28.050.000
    Reduced withdrawal ………………………………………… 2.000.000
    The increase in owner’s equity ……………………………… 26.050.000
    Capital, Cinta Cita, 30 November 2014 …………………….. Rp. 26.050.000

    SolusiNet
    Cash flow statement
    For the month ended 30 November 2014
    Cash flows from operating activities:
    Cash received from customers Rp. 7.500.000
    Reduced cash payments to the load and to creditors (4.600.000)
    The net cash flow from operating activities Rp. 2.900.000
    Cash flows from investing activities:
    Cash payments for the purchase of land (20.000.000)
    Cash flows from financing activities:
    Cash received as investment owners Rp. 25.000.000
    Reduced cash withdrawals by the owner (2.000.000)
    Net cash flows from financing activities 23.000.000
    Net increase in cash and cash balances 30 November 2014 Rp. 5.900.000

    Reply
  • 1 October 2016 at 09.39
    Permalink

    1/Nov || Cash 25.000.000
    Capital,Cinta cita 25.000.000
    Investing cas in SolusiNet.

    5/Nov || Soil 20.000.00
    Cash. 20.000.000
    Buying land for building.

    10/Nov || Consumables 1.350.000
    Accounts payable 1.350.000
    Buy consumables on credit.

    18/Nov || Cash 7.500.000
    Services revenue 7.500.000
    Receiving honoraria from customers.

    30/Nov || Wages Expense 2.125.000
    Rental Expenses 800.000
    Load Untilitas 450.000
    Other Expenses 275.000
    Cash 3.650.000
    Pay load.

    30/Nov || Accounts Payable 950.000
    Cash 950.000
    Pay creditors.

    30/Nov || Load consumables 800.000
    Consumables 800.000
    Consumables used November.

    30/Nov || Prive, Cinta Cita 2.000.000
    Cash 2.000.000
    Cinta Cita attractive cash for personal use.

    30/Nov || Prepaid IInsurance 2.400.000
    Cash 2.400.000
    Pay a premium for an insurance policy one year.

    Reply
  • 1 October 2016 at 13.29
    Permalink

    No.1
    1/Nov || Cash 25.000.000
    Capital,Cinta cita 25.000.000
    Investing cas in SolusiNet.

    5/Nov || Soil 20.000.00
    Cash. 20.000.000
    Buying land for building.

    10/Nov || Consumables 1.350.000
    Accounts payable 1.350.000
    Buy consumables on credit.

    18/Nov || Cash 7.500.000
    Services revenue 7.500.000
    Receiving honoraria from customers.

    30/Nov || Wages Expense 2.125.000
    Rental Expenses 800.000
    Load Untilitas 450.000
    Other Expenses 275.000
    Cash 3.650.000
    Pay load.

    30/Nov || Accounts Payable 950.000
    Cash 950.000
    Pay creditors.

    30/Nov || Load consumables 800.000
    Consumables 800.000
    Consumables used November.

    30/Nov || Prive, Cinta Cita 2.000.000
    Cash 2.000.000
    Cinta Cita attractive cash for personal use.

    30/Nov || Prepaid IInsurance 2.400.000
    Cash 2.400.000
    Pay a premium for an insurance policy one year.

    No.2
    SolusiNet
    Statement of Financial Position
    30 November 2014
    Asset
    Cash Rp. 5.900.000
    Consumables ……….. 550.000
    Soil ………………….. 20.000.000
    Total assets …………. Rp. 26.450.000 Liability
    Account payable …………………………. Rp. 400.000
    Equity owners
    Capital, Cinta Cita ……………………….. 26.050.000
    Total liabilities and owners’s equity ……… Rp.26.450.000

    SolusiNet
    Income Statement
    For the Month Ended 30 November 2014
    Services revenue ………………………………………… Rp. 7.500.000
    Load:
    Wages expense ………………………………………. Rp. 2.125.000
    Rental expenses ……………………………………… 800.000
    Exprenses consumables ……………………………… 800.000
    Utility expenses ……………………………………… 450.000
    Other expenses ………………………………………. 275.000
    Total load ……………………………………….. 4.450.000
    Net profit ……………………………………………….. Rp. 3.050.000

    SolusiNet
    Statement of Changes in Equity
    For the month ended 30 November 2014
    Capital, Cita Cinta, 1 November 2014 ………………………. Rp. –
    Investments 1 November 2014 ……………………………… Rp. 25.000.000
    The net profit November ……………………………………. 3.050.000
    Rp. 28.050.000
    Reduced withdrawal ………………………………………… 2.000.000
    The increase in owner’s equity ……………………………… 26.050.000
    Capital, Cinta Cita, 30 November 2014 …………………….. Rp. 26.050.000

    SolusiNet
    Cash flow statement
    For the month ended 30 November 2014
    Cash flows from operating activities:
    Cash received from customers Rp. 7.500.000
    Reduced cash payments to the load and to creditors (4.600.000)
    The net cash flow from operating activities Rp. 2.900.000
    Cash flows from investing activities:
    Cash payments for the purchase of land (20.000.000)
    Cash flows from financing activities:
    Cash received as investment owners Rp. 25.000.000
    Reduced cash withdrawals by the owner (2.000.000)
    Net cash flows from financing activities 23.000.000
    Net increase in cash and cash balances 30 November 2014 Rp. 5.900.000

    Reply
  • 1 October 2016 at 14.19
    Permalink

    SOLUSINet
    JOURNAL
    For The Month Ended November 30 2014

    Nov 1 Cash Rp. 25.000.000
    Capital ,Cinta Cita Rp. 25.000.000

    Nov 5 Land Rp.20.000.000
    Cash Rp. 20.000.000

    Nov 10 Office Supplies Rp. 1350.000
    Account Payable Rp. 1.350.000

    Nov 18 Cash Rp. 7.500.000
    Service Revenue Rp. 7.500.000

    Nov 30 Wage Expense Rp. 2.125.000
    Rent Expese Rp. 800.000
    Utilities Expense Rp. 450.000
    Other Expense Rp. 275.000
    Cash Rp. 3.650.000

    Nov 30 Account Payable Rp. 950.000
    Cash Rp. 950.000

    Nov 30 Office Supplies Expense Rp. 800.000
    Office Supplies Rp. 800.000

    Nov 30 Drawing, Cinta Cita Rp. 2.000.000
    Cash Rp. 2.000.000

    SOLUSINet
    INCOME STATEMENT
    For Year Ended November 30 2014

    Service Revenue Rp. 7.500.000
    Expense:
    Wage Expense Rp. 2.125.000
    Rent Expense Rp. 800.000
    Office Supplies Expense Rp. 800.000
    Utilities Expense Rp. 450.000
    Other Expense Rp. 275.000
    Amount Expense Rp. 4.450.000
    Net Profit Rp 3.050.000

    SOLUSINet
    CAPITAL STATEMENT
    For The Month Ended November 30 2014

    Capital, Cinta Cita, November 1 2014 Rp –
    Invest November 1 2014 Rp. 25.000.000
    Net Profit November Rp. 3.050.000
    Rp. 28.050.000
    Less Drawing Rp. 2.000.000
    Increase in capital Rp. 26.050.000
    Capital, Cinta Cita, November 30 2014 Rp. 26.050.000

    SOLUSINet
    BALANCE SHEET
    November 30 , 2014

    ASSETS LIABILITIES
    Cash Rp. 5.900.000 Account Payable Rp. 400.000
    Office Supplies Rp. 550.000 EQUITY
    Land Rp. 20.000.000 Capital, Cinta Cita Rp. 26.050.000
    Amount Assets Rp. 26.450.000 Amount Liabilities and Equity Rp. 26.450.000

    Reply
  • 3 October 2016 at 05.38
    Permalink

    TRANSACTION A
    Nov.1 Cash 25.000.000
    Equity 25.000.000
    Investing cash in net solution
    TRANSACTION B
    Nov.5 Land 20.000.000
    Cash 20.000.000
    Buying land for building
    TRANSACTION C
    Nov.10 Office supplies 1.350.000
    Account payable 1.350.000
    Buying office supplies on credit
    TRANSACTION D
    Nov.18 Cash 7.500.000
    Service Revenue 7.500.000
    Receiving honoraria from customers
    TRANSACTION E
    Nov.30 Wages expense 2.125.000
    Rent expense 800.000
    Utility expense 450.000
    Other operating expense 275.000
    Cash 3.650.000
    Pay expense
    TRANSACTION F
    Nov.30 Account Payable 950.000
    Cash 950.000
    Pay creditors
    TRANSACTION G
    Nov.30 Office supplies expense 800.000
    Office supplies 800.000
    Office supplies used for november
    TRANSACTION H
    Nov.30 Prive,Cinta Cita 2.000.000
    Cash 2.000.000
    Cinta cita took a cash for prive

    Solution net
    income statement
    For The Month Ended 30 November 2014
    Fees income …………………… Rp.7.500.000
    Expense :
    Wages expense ………………… Rp.2.125.000
    Rent expense …………………… Rp.800.000
    Utility expense ………………… Rp.450.000
    Office supplies expense ……….. Rp.800.000
    Other Operating Expense ………. Rp.275.000
    Amount expense Rp.4.450.000
    Net Income Rp.3.050.000

    Solusion net
    Balance Sheet
    30 November 2014

    Asset
    Cash ……………………… Rp.5.900.000
    Office supplies……………. 550.000
    Land………………………. 20.000.000
    Amount asset …………….. 26.450.000

    Liabilities
    Accouny Payable ………… Rp.400.000
    Equity owners
    Capital,Cinta cita …………….26.050.000
    Ammount Liabilities and equity 26450000

    Solusion net
    Capital statement
    For The Month Ended 30 November 2014
    Capital ,Cinta cita 1 November 2014 Rp.-
    Additional investment during the current year Rp.25.000.000
    Net income for the year Rp.3.050.000
    Rp.28.050.000
    Reduced withdrawal 2.000.000
    The increase in owner’s equity Rp.26.050.000
    Capital,Cinta cita 30 November 2014 Rp.26.050.000

    Solution net
    Cash flow statement
    For The Month Ended 30 November 2014

    Cash flows from operating activities :
    Cash received from customers RP.7.500.000
    Reduced cash payments to the load (4.600.000)
    net cash flow from operating activities Rp.2.900.000
    Cash flows from investing activities :
    Cash payments for the purchase of land (20.000.000)
    Cash flows from financing activities:
    cash accepted as invesment by owners Rp.25.000.000
    reduced cash withdrawals by the owner (2.000.000)
    net cash flow from financing activities Rp.23.000.000
    Net increase in cash and cash balances 30 November 2014 Rp.5.900.000

    Reply
  • 3 October 2016 at 14.55
    Permalink

    Journal SolusiNet

    A Transactions
    Nov 1 || Cash 25.000.000
    Capital, Cinta Cita 25.000.000

    B Transactions
    Nov 5 || Land 20.000.000
    Cash 20.000.000

    C Transactions
    Nov 10|| Office Supplies 1.350.000
    Account Payable 1.350.000

    D Transactions
    Nov 18 || Cash 7.500.000
    Service Revenue 7.500.000

    E Transactions
    Nov 30 || Salaries Expense 2.125.000
    Rent Expense 800.000
    Utilities Expense 450.000
    Other Expense 275.000
    Cash 3.650.000

    F Transactions
    Nov 30 || Account Payable 950.000
    Cash 950.000

    G Transactions
    Nov 30 || Office Expense 800.000
    Office Supplies 800.000

    H Transactions
    Nov 30 || Drawing Account, Cinta Cita 2.000.000
    Cash 2.000.000

    SolusiNet
    Statement of Financial Position
    30 November 2014

    Asset Liability
    Cash 5.900.000 Account Payable 400.000
    Office Supplies 550.000 Equity Owners
    Land 20.000.000 Capital, Cinta Cita 26.050.000
    Total Assets 26.450.000 Total Liabilities and Owners Equity 26.450.000

    SolusiNet
    Income Statement
    For the Month Ended 30 November 2014

    Servis Revenue 7.500.000
    Load:
    Salaries Expense 2.125.000
    Rent Expense 800.000
    Office Expense 800.000
    Ulitities Expense 450.000
    Other Expense 275.000
    Total Load 4.450.000
    Net Profit 3.050.000

    SolusiNet
    Statement of Changes in Equity
    For the Month Ended 30 November 2014

    Capital, Cinta Cita, 1 November 2014 _
    Investment 1 November 2014 25.000.000
    The Net Profit November 3.050.000
    28.050.000
    Reduced Drawing Account 2.000.000
    The increase in owners equity 26.050.000
    Capital, Cinta Cita, 30 November 2014 26.050.000

    Reply
  • 5 October 2016 at 16.34
    Permalink

    Journal SolusiNet
    A transactions
    Nov 1 Cash 25.000.000
    Capital,Cinta Cita 25.000.000
    B transactions
    Nov 5 Land 20.000.000
    Cash 20.000.000
    C transactions
    Nov 10 Office Supplies 1.350.000
    account payable 1.350.000
    D transactions
    Nov 18 Cash 7.500.000
    Service Revenue 7.500.000
    E transactions
    Nov 30 Salaries Expense 2.125.000
    Rent Expense 800.000
    Utilities Expense 450.000
    Other Expense 275.000
    Cash 3.650.000
    F transactions
    Nov 30 accounts payable 950.000
    Cash 950.000
    G transactions
    Nov 30 Office Supplies Expense 800.000
    Office Supplies 800.000
    H transactions
    Nov 30 Drawing, Cinta Cita 2000.000
    Cash 2000.000

    SolusiNet
    Income statement
    for the month ended 30 November 2014
    Service Revenue 7.500.000
    Expense:
    Salaries Expense 2.125.000
    Rent Expense 800.000
    Office Supplies Expense 800.000
    Utilities Expense 450.000
    Other Expense 275.000
    Total Load 4.450.000
    Net Profit Rp 3.050.000

    SolusiNet
    Statement of Changes in Equity
    for the month ended 30 November 2014

    Capital, Cinta Cita, 1 november 2014 –
    Investment 1 November 2014 Rp25.000.000
    The Net Profit November 3.050.000
    Rp28.050.000
    Reduced Withdrawal 2.000.000
    the increase in owner’s equity 26.050.000
    Capital, Cinta Cita, 30 November 2014 Rp26.050.000
    SolusiNet
    statement of financial position
    30 November 2014
    Asset
    Cash Rp5.900.000
    Office Supplies 550.000
    Land 20.000.000
    Total Assets Rp 26.450.000
    Liabilities
    accounts payable Rp 400.000
    Owner’s equity
    Capital, Cinta Cita 26.050.000
    Total liabilities and owners equity Rp 26.450.000

    Reply

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