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Menyelesaikan Siklus Akuntansi

Principles of Financial Accounting, 11eReeve • Warren • Duchac

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Deskripsi arus informasi akuntansi dari daftar saldo belum disesuaikan ke daftar saldo disesuaikan dan laporan keuangan.

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1End-of-Period Spreadsheet (Work Sheet)Exhibit 1

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Menyiapkan laporan keuangan setelah penyesuaian

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Laporan keuangan disiapkan langsung berasal dari laporan laba rugi atau daftar saldo setelah disesuaikan pada kertas kerja.

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to statement of owner’s equity

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Financial Statements Prepared from Work SheetExhibit 2

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The first item presented on the statement of owner’s equity is the balance of the owner’s capital account at the beginning of the period.

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from the income statement

to the balance sheet

2Financial Statements Prepared from Work Sheet (continued)

Exhibit 2

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The balance sheet is prepared directly from the Balance Sheet or Adjusted Trial Balance columns of the spreadsheet (or worksheet).

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A classified balance sheet is a balance sheet that was expanded by adding subsections for current assets; property, plant, and equipment; and current liabilities.

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Cash and other assets that are expected to be converted into cash, sold or used up usually within a year or less, through the normal operations of the business, are called current assets.• Cash

• Accounts Receivable

• Supplies

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Notes receivable are written promises by the customer to pay the amount of the note and possibly interest at an agreed rate.

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Property, plant, and equipment (also called fixed assets) include assets that depreciate over a period of time. Land is an exception as it is not subject to depreciation.• Equipment

• Machinery

• Buildings

• Land

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Liabilities that will be due within a short time (usually one year or less) and that are to be paid out of current assets are called current liabilities.• Accounts payable

• Wages payable

• Interest payable

• Unearned fees

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Liabilities not due for a long time (usually more than one year) are long-term liabilities. • Notes payable

• Mortgage payable

• Bond payable

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Owner’s equity is the owner’s right to the assets of the business. Owner’s equity is added to the total liabilities, and the total must be equal to the total assets.

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from the statement of owner’s equity

2Financial Statements Prepared from Work Sheet (continued)Exhibit 2

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Jurnal penutup

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Akun-akun yg sifatnya permanen dari tahun ke tahun disebut dg akun riil (real accounts). Akun-akun yg hanya melaporkan jumlah untuk satu periode disebut dg akun nominal (nominal accounts).

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Closing Entries

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Utk melaporkan jumlah hanya utk satu periode, akun nominal harus nol pada awal periode. Saldo akun pendapatan dan beban dipindahkan ke sebuah akun yg disebut dg ikhtisar laba rugi (Income Summary).

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Closing Entries

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Saldo ikhtisar laba rugi lalu dipndahkan ke akun modal pemilik. Ayat jurnal yg memindahkan saldo ini disebut proses penutupan (closing process)

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Closing Entries

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Debit setiap akun pendapatan sebesar jumlah saldonya, dan kredit ikhtisar laba rugi sejumlah pendapatan.

Fees Earned

Bal. 16,840

Rent Revenue

Bal. 120

Income Summary 16,840

120

16,960

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Flowchart of Closing Entries for NetSolutions Exhibit 4

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Wages Expense

Rent Expense

Depreciation Expense

Utilities Expense

Supplies Expense

Insurance Expense

Bal. 200

Miscellaneous Expense

Bal. 455

Income Summary

Debit ikhtisar laba rugi sejumlah beban, dan

kredit setiap akun beban sebesar jumlah saldonya.

16,960

Bal. 4,525

Bal. 1,600

Bal. 50

Bal. 985

Bal. 2,040

9,855

455

200

2,040

985

50

1,600

4,525

3Flowchart of Closing Entries for NetSolutions (continued)Exhibit 4

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Chris Clark, Capital

Bal. 25,000

Chris Clark, Drawing

Bal. 4,000

Income Summary

16,9609,8557,105

7,105

Debit ikhtisar laba rugi sebesar jumlah

saldonya (laba bersih), dan kredit akun modal

dengan jumlah yg sama.

3Flowchart of Closing Entries for NetSolutions (continued)

Exhibit 4

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Chris Clark, Capital

Bal. 25,0007,105

Chris Clark, Drawing

Bal. 4,000 4,000

4,000 Debit akun modal sebesar saldo akun

prive, dan kredit akun prive dengan jumlah

yang sama.

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Flowchart of Closing Entries for NetSolutions (continued)

Exhibit 4

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Closing Entries for NetSolutions

Step 2

Step 3

Step 1

Step 4

Exhibit 5

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Setelah semua jurnal penutup dimasukkan, semua akun yang terkait harus bernilai nol.

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3Ledger for NetSolutionsExhibit 6

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Ledger for NetSolutions (continued)

3Exhibit 6

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Ledger for NetSolutions (continued)Exhibit 6

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Ledger for NetSolutions (continued)Exhibit 6

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After the accounts have been adjusted at July 31, the end of the fiscal year, the following balances are taken from the ledger of Cabriolet Services Co.

Terry Lambert, Capital

$615,850Terry Lambert, Drawing

25,000Fees Earned

380,450Wages Expense

250,000Rent Expense

65,000Supplies Expense

18,250Miscellaneous Expense

6,200

Journalize the four entries required to close the accounts.

Example Exercise 4-53

Closing Entries

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3Example Exercise 4-5 (continued)

July 31 Fees Earned…………………………….. 380,450Income Summary…………………. 380,450

31 Income Summary……………………… 339,450Wages Expense…………………… 250,000Rent Expense……………………… 65,000Supplies Expense………………… 18,250Miscellaneous Expense…………. 6,200

31 Income Summary………………………. 41,000Terry Lambert, Capital…………… 41,000

31 Terry Lambert, Capital………………… 25,000Terry Lambert, Drawing………….. 25,000

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For Practice: PE 4-5A, PE 4-5B

Follow My Example 4-5

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Prosedur akuntansi terakhir utk suatu periode adl menyiapkan daftar saldo stlh ayat jurnal penutup.

Kegunaan dari daftar saldo stlh penutupan adalah utk memastikan bahwa buku besar telah memiliki saldo utk awal periode berikutnya.

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Post-Closing Trial BalanceExhibit 7

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Jurnal Pembalik

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• Jurnal balik adalah jurnal yang dibuat pada awal periode sebagai kebalikan dari sebagian jurnal penyesuaian pada akhir periode sebelumnya.

• Jurnal ini bersifat opsional namun jika dilakukan memberikan manfaat.

• Tidak semua ayat jurnal penyesuaian dilakukan reversing entries.

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Jurnal penyesuian yang dibalik adalah:

• Hutang biaya

• Piutang Pendapatan

• Pendapatan Diterima Dimuka jika digunakan pendekatan pendapatan

• Biaya Dibayar Dimuka jika digunakan pendekatan beban

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Contoh Utang beban:

Jurnal Penyesuaian:

Beban Gaji 100

Utang Gaji 100

Jurnal Pembalik:

Utang Gaji 100

Beban Gaji 100

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Contoh Piutang:

Jurnal Penyesuaian:

Piutang Usaha 100

Pendapatan 100

Jurnal Pembalik:

Pendapatan 100

Piutang Usaha 100

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Contoh pendapatan diterima dimuka:

Jurnal Penyesuaian:

Pendptn ditrima dimuka 100

Pendapatan 100

Jurnal Pembalik:

pendapatan 100

pendapatan DTM 100

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Contoh beban dibayar dimuka:

Jurnal Penyesuaian:

Beban Sewa 100

Sewa dibayar dimuka 100

Jurnal Pembalik:

Sewa dibayar dimuka 100

beban sewa 100

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Rangkuman siklus akuntansi

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Proses akuntansi yg dimulai dg menganalisis dan membuat jurnal utk transaksi-transaksi dan diakhiri dg menyiapkan catatan akuntansi utk transaksi periode berikutnya disebut dengan siklus akuntansi (accounting cycle). Langkah-langkah dalam siklus akuntansi adalah:

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2. Posting transaksi ke buku besar.

3. Menyiapkan daftar saldo yang belum disesuaikan.

4. Menyiapkan dan menganalisis data penyesuaian.

5. Menyiapkan kertas kerja akhir periode.

1. Menganalisis dan mencatat transaksi-transaksi ke dalam jurnal

(continued)

Accounting Cycle

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7. Menyiapkan daftar saldo yang disesuaikan.

8. Menyiapkan laporan keuangan.

9. Membuta ayat jurnal penutup.

10. Menyiapkan daftar saldo setelah penutupan.

6. Membuat ayat jurnal penyesuaian dan posting ke buku besar.

Accounting Cycle (continued)

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TERIMA KASIH