CHAPTER 4 PENYELESAIAN SIKLUS AKUNTANSI

Penyelesaian Siklus Akuntansi

Siklus Akuntansi Neraca Lajur Laporan Keuangan Ayat Jurnal Penyesuaian dan Penutup

BAGAIMANA TAHAPAN SIKLUS AKUNTANSI ???

Siklus Akuntansi (Accounting Cycle)

1. Transaksi dianalisis dan dijurnal. 2. Transaksi diposting ke buku besar. 3. Neraca saldo disiapkan, data penyesuaian dikumpulkan dan neraca lajur diselesaikan . 4. Laporan keuangan disiapkan. 5. Ayat jurnal penyesuaian dibuat dan diposting ke buku besar. 6. Ayat jurnal penutup dibuat dan diposting ke buku besar. 7. Neraca saldo setelah penutupan disiapkan .

NERACA LAJUR ???

Neraca lajur (worksheet) adalah kertas kerja yang digunakan untuk mengikhtisarkan ayat jurnal penyesuaian dan saldo akun untuk penyusunan laporan keuangan

Neraca lajur (worksheet) adalah suatu dokumen yg memiliki beberapa kolom dalam mengikhtisarkan data untuk laporan keuangan

Kertas Kerja (Work Sheet)

Neraca Saldo

Penyesuaian

NS disesuaikan

Nama Akun

Dr

Cr

Dr

Cr

Dr

Cr

Diambil dari buku besar. Nama akun ditulis berurutan mulai dari assets, liabilities, owners equity, revenues, and expenses.

The Work Sheet

NS disesuaikan

Neraca Saldo

Penyesuaian

Nama Akun

Dr

Cr

Dr

Cr

Dr

Cr

Jurnal penyesuaian dimasukan ke kolom ini . Ada dua kemungkinan : 1. Transaksi sudah terjadi dan dicatat tetapi salah penulisan 2. Transaksi sudah terjadi tetapi belum dicatat (acrual)

The Work Sheet

Trial Balance

Adjustments

Adjusted TB

Accounts

Dr

Cr

Dr

Cr

Dr

Cr

Jurnal penyesuaian digabungkan dengan neraca saldo.

NetSolutions Work Sheet Periode 31 Desember 2005

Neraca Saldo Nama Akun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Penyesuaian Debit Credit

Neraca Saldo di sesuaikan

Debit Credit

Debit

Credit

Kas Piutang Usaha Perlengkapan Asuransi dibayar dimuka Tanah Peralatan Kantor Hutang Usaha Sewa diterima dimuka Modal Tn Ahmad Prive Pendapatan Jasa Beban Gaji Beban Sewa Beban Utilities Beban Perlengkapan Beban Lain-lain

2,065 2,220 2,000 2,400 20,000 1,800 900 360 25,000 4,000 16,340 4,275 1,600 985 800 455 42,600

Neraca Saldo

42,600

(a) Akun perlengkapan mempunyai saldo debit sebesar $2,000. Perlengkapan yang dimiliki pada akhir periode adalah $760, karena itu, beban perlengkapan $1,240.

NetSolutions Work Sheet Periode 31 Desember 2005

Neraca Saldo Nama Akun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Penyesuaian Debit Credit

Neraca Saldo di sesuaikan

Debit Credit

Debit

Credit

Kas Piutang Usaha Perlengkapan Asuransi dibayar dimuka Tanah Peralatan Kantor Hutang Usaha Sewa diterima dimuka Modal Tn Ahmad Prive Pendapatan Jasa Beban Gaji Beban Sewa Beban Utilities Beban Perlengkapan Beban Lain-lain

2,065 2,220 2,000 2,400 20,000 1,800 900 360 25,000 4,000 16,340 4,275 1,600 985 800 455 42,600

(a) 1,240

(a) 1,240 42,600

(b)Akun asuransi dibayar dimuka mempunyai saldo debit $2,400 yang merupakan uang muka asuransi selama 24 bulan dimulai sejak 1 Desember. Dengan demikian, beban asuransi untuk bulan Desember adalah $100 ($2,400 24).

NetSolutions Work Sheet Periode 31 Desember 2005

Trial Balance Account Title
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Adjustments Debit Credit

Adjusted Trial Balance

Debit Credit

Debit

Credit

Kas Piutang Usaha Perlengkapan Asuransi dibayar dimuka Tanah Peralatan Kantor Hutang Usaha Sewa diterima dimuka Modal Tn Ahmad Prive Pendapatan Jasa Beban Gaji Beban Sewa Beban Utilities Beban Perlengkapan Beban lain-lain Beban Asuransi

2,065 2,220 2,000 2,400 20,000 1,800 900 360 25,000 4,000 16,340 4,275 1,600 985 800 455 42,600

(a) 1,240 (b) 100

(a) 1,240 42,600 (b) 100

Membuat akun baru.

(c) Akun sewa diterima dimuka mempunyai saldo $360 yang merupakan penerimaan sewa selama tiga bulan, dimulai dari bulan Desember. Dengan demikian pendapatan sewa untuk bulan Desember adalah $120.

FOR RENT

NetSolutions Work Sheet For the Two Months Ended December 31, 2005
Trial Balance Account Title
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Adjustments Debit Credit

Adjusted Trial Balance

Debit Credit

Debit

Credit

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue

2,065 2,220 2,000 2,400 20,000 1,800 900 360 25,000 4,000 16,340 4,275 1,600 985 800 455 42,600 (c) 120

(a) 1,240 (b) 100

(a) 1,240 42,600 (b) 100 (c) 120

(d) Upah akrual pada akhir Desember total $250.

NetSolutions Work Sheet For the Two Months Ended December 31, 2005
Trial Balance Account Title
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Adjustments Debit Credit

Adjusted Trial Balance

Debit Credit

Debit

Credit

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue Wages Payable

2,065 2,220 2,000 2,400 20,000 1,800 900 360 25,000 4,000 16,340 4,275 1,600 985 800 455 42,600

(a) 1,240 (b) 100

(c) 120

(d)

250

(a) 1,240 42,600 (b) 100 (c) 120 (d) 250

(e) Pendapatan akrual pada akhir Desember December $500.

NetSolutions Work Sheet For the Two Months Ended December 31, 2005
Trial Balance Account Title
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Adjustments Debit Credit

Adjusted Trial Balance

Debit Credit

Debit

Credit

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue Wages Payable

2,065 2,220 2,000 2,400 20,000 1,800 900 360 25,000 4,000 16,340 4,275 1,600 985 800 455 42,600

(e)

500 (a) 1,240 (b) 100

(c) 120
(e) (d) 250 (a) 1,240 500

42,600 (b) 100 (c) 120 (d) 250

(f) Penyusutan peralatan kantor $50 pada bulan Desember.

NetSolutions Work Sheet For the Two Months Ended December 31, 2005
Trial Balance Account Title
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Adjustments Debit Credit

Adjusted Trial Balance

Debit Credit

Debit

Credit

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue Wages Payable Depreciation Expense Accum. Depreciation

2,065 2,220 2,000 2,400 20,000 1,800 900 360 25,000 4,000 16,340 4,275 1,600 985 800 455 42,600

(e) 500 (a) 1,240 (b) 100

(c) 120 (e) 500 (d) 250

(a) 1,240
42,600 (b) 100 (c) 120 (d) 250 (f) 50 (f) 50

NetSolutions Work Sheet For the Two Months Ended December 31, 2005
Adjustments Untuk memberikan Debit Credit Debit Credit space nya lebih lebar, 2,065 2,220 (e) 500 hilangkan heading 1,240 2,000 (a) nya Trial Balance

Adjusted Trial Balance

Debit Credit

Account Title
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue Wages Payable Depreciation Expense Accum. Depreciation

2,400 20,000 1,800 900 360 25,000 4,000 16,340 4,275 1,600 985 800 455 42,600 (d) 250 (c) 120

(b) 100

(e) 500

(a) 1,240
42,600 (b) 100 (c) 120 (d) 250

(f)

50
(f) 50

Trial Balance Account Title

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

Adjustments Debit Credit

Adjusted Trial Balance Debit

31

Debit

Credit

Credit

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue Wages Payable Depreciation Expense Accum. Depreciation

2,065 2,220 2,000 2,400 20,000 1,800 900 360 25,000

(e) 500 (a) 1,240 (b) 100

(c) 120 (e) 500 (d) 250 (a) 1,240

4,000
16,340 4,275 1,600 985 800 455 42,600

42,600 (b) 100 (c) 120 (d) 250 (f) 50 (f) 2,260 50 2,260

Jumlah dan Garis

Trial Balance Account Title

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

Adjustments Debit Credit

Adjusted Trial Balance Debit

33

Debit

Credit

Credit

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue Wages Payable Depreciation Expense Accum. Depreciation

2,065 2,220 2,000 2,400 20,000 1,800 900 360 25,000

(e) 500 (a) 1,240 (b) 100

(c) 120 (e) 500 (d) 250 (a) 1,240

4,000
16,340 4,275 1,600 985 800 455 42,600

42,600 (b) 100 (c) 120 (d) 250 (f) 50 (f) 2,260 50 2,260

Trial Balance Account Title

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

Adjustments Debit Credit

Adjusted Trial Balance Debit

34

Debit

Credit

Credit

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue Wages Payable Depreciation Expense Accum. Depreciation

2,065 2,220 2,000 2,400 20,000 1,800 900 360 25,000

(e) 500 (a) 1,240 (b) 100

2,065 2,720 760 2,300 20,000 1,800 900 240 25,000

(c) 120

4,000
16,340 4,275 1,600 985 800 455 42,600 (d) 250 (a) 1,240 42,600 (b) 100 (c) 120 (d) 250 (f) 50 (f) 2,260 50 2,260 (e) 500

4,000
16,840 4,525 1,600 985 2,040 455 100 120 250 50 43,400 50 43,400

The Work Sheet

Adjusted TB

Income State.

Balance Sheet

Accounts

Dr

Cr

Dr

Cr

Dr

Cr

Pendapatan dan beban diambil dari kolom neraca saldo disesuaikan dengan cara memindahkan saja

The Work Sheet

Adjusted TB

Income State.

Balance Sheet

Accounts

Dr

Cr

Dr

Cr

Dr

Cr

Asset, liability, owners equity, and drawing diambil dari kolom neraca saldo disesuaikan dengan cara memindahkan

Adjusted Trial Balance

Income Statement

Balance Sheet

38

Account Title
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

Debit

Credit

Debit

Credit

Debit

Credit

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue Wages Payable Depreciation Expense Accum. Depreciation

2,065 2,720 760 2,300 20,000 1,800 900 240 25,000 4,000 16,840 4,525 1,600 985 2,040 455 100 120 250 50 43,400 50 43,400

Adjusted Trial Balance Account Title

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

40
Income Statement Debit Credit Balance Sheet Debit Credit

Debit

Credit

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue Wages Payable Depreciation Expense Accum. Depreciation

2,065 2,720 760 2,300 20,000 1,800 900 240 25,000

4,000
16,840 4,525 1,600 985 2,040 455 100 120 250 50 43,400 50 43,400 50 4,525 1,600 985 2,040 455 100 120 16,840

Adjusted Trial Balance Account Title

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

40
Income Statement Debit Credit Balance Sheet Debit Credit

Debit

Credit

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue Wages Payable Depreciation Expense Accum. Depreciation

2,065 2,720 760 2,300 20,000 1,800 900 240 25,000

2,065 2,720 760 2,300 20,000 1,800 900 240 25,000

4,000
16,840 4,525 1,600 985 2,040 455 100 120 250 50 43,400 50 43,400 50 4,525 1,600 985 2,040 455 100 120 16,840

4,000

250 50

Adjusted Trial Balance Account Title

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

42
Income Statement Debit Credit Balance Sheet Debit Credit

Debit

Credit

Cash Accounts Receivable Supplies Prepaid Insurance Land Office Equipment Accounts Payable Unearned Rent Ahmad, Capital Ahmad, Drawing Fees Earned Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense Insurance Expense Rent Revenue Wages Payable Depreciation Expense Accum. Depreciation

2,065 2,720 760 2,300 20,000 1,800 900 240 25,000

2,065 2,720 760 2,300 20,000 1,800 900 240 25,000

4,000
16,840 4,525 1,600 985 2,040 455 100 120 250 50 43,400 50 43,400 50 9,755 16,960 4,525 1,600 985 2,040 455 100 120 16,840

4,000

250 33,645 50 26,440

Selisih antara total kolom neraca dengan kolom laba rugi disebut laba bersih (Rugi) pada suatu periode

Income Statement

Balance Sheet

9,755 16,960 33,645 7,205 16,960 16,960 33,645

26,440 7,205 33,645

Net Income

Net Income

LAPORAN KEUANGAN ???

NetSolutions Income Statement For Two Months Ended December 31, 2005

Fees earned Rent revenue Total revenues Expenses: Wages expense Supplies expense Rent expense Utilities expense Insurance expense Depreciation expense Miscellaneous expense Total expenses Net income

$16,840 120
$ 4,525 2,040 1,600 985 100 50 455

$16,960

9,755 $ 7,205

Setiap jumlah dari laporan Rugi Laba diambil dari kolom laba rugi yang berasal dari worksheet

NetSolutions Statement of Owners Equity For the Two Months Ended December 31, 2005 Ahmad, Capital, November 1, 2005 $ 0 Investment on November 1, 2005 $25,000 Net income for November and December 7,205 $32,205 Less withdrawals 4,000 Increase in owners equity 28,205 Ahmad, Capital, December 31, 2005 Diambil dari $28,205

laporan laba rugi atau worksheet

NetSolutions Balance Sheet December 31, 2005 Assets Current assets: Cash $ 2,065 Accounts receivable 2,720 Supplies 760 Prepaid insurance 2,300 Total current assets $ 7,845 Property, plant, and equipment: Land $20,000 Office equip. $1,800 Less accum. depreciation 50 1,750 Total property, plant and equipment 21,750 Total assets $29,595 Liabilities Current liabilities: Accounts payable Wages payable Unearned rent Total liabilities

$900 250 Dari 240 laporan $ 1,390

perubahan modal

Owners Equity Ahmad, Capital Total liabilities and owners equity

28,205 $29,595

AYAT JURNAL PENYESUAIAN DAN JURNAL PENUTUP ???

Jurnal penyesuaian dan penutup

Adjusting entries are recorded in the journal at the end of the accounting period.

Adjusting and Closing Entries

If a work sheet has been prepared, the data for these entries are in the Adjustments columns.

The Closing Process

Income Summary

Expenses are transferred to Income Summary

Revenues are transferred to Income Summary

3
4

Net Income or Net Loss is transferred to Owners Capital

OWNERS CAPITAL
Drawings are transferred to Owners Capital

Adjusting and Closing Entries

Income Summary
Expenses are transferred to Income Summary Revenues are transferred to Income Summary

The Incomeor Net Loss is Net Income Summary transferred to appear on account does notOwners Capital the financial statements.

OWNERS CAPITAL

Drawings are transferred to Owners Capital

The Closing Process

Wages Expense Bal. 4,525 Rent Expense Bal. 1,600 Income Summary Fees Earned Bal. 16,840

Rent Revenue
Bal. 120

Depreciation Expense Bal. Bal. 50 Utilities Expense 985 Supplies Expense Bal. Bal. 2,040 Insurance Expense 100 Ahmad, Drawing Miscellaneous Expense Bal. 455 Bal. 4,000 Ahmad, Capital Bal. 25,000

Note: The balances shown are adjusted balances before closing. The following sequence demonstrates the closing process.

The Closing Process

Wages Expense Bal. 4,525 Rent Expense Bal. 1,600 Income Summary 16,960 Fees Earned 16,840 Bal. 16,840

Rent Revenue
120 Bal. 120

Depreciation Expense Bal. Bal. 50 Utilities Expense 985 Supplies Expense Bal. Bal. 2,040 Insurance Expense 100 Ahmad, Drawing Miscellaneous Expense Bal. 455 Bal. 4,000 Ahmad, Capital Bal. 25,000

Debit each revenue account for the amount of its balance, and credit Income Summary for the total revenue.

The Closing Process

Wages Expense Bal. 4,525 4,525 1,600 Income Summary 9,775 16,960 Fees Earned 16,840 Bal. 16,840 Rent Expense Bal. 1,600

Rent Revenue
120 Bal. 120

Depreciation Expense Bal. Bal. 50 Utilities Expense 985 50

985
2,040

Ahmad, Capital Bal. 25,000

Supplies Expense Bal. Bal. 2,040 100 Insurance Expense 100 455 Bal.

Ahmad, Drawing 4,000

Miscellaneous Expense Bal. 455

Debit Income Summary for the total expenses and credit each expense account for its balance.

The Closing Process

Wages Expense Bal. 4,525 4,525 1,600 Income Summary 9,775 7,205 16,960 Fees Earned 16,840 Bal. 16,840 Rent Expense Bal. 1,600

Rent Revenue
120 Bal. 120

Depreciation Expense Bal. Bal. 50 Utilities Expense 985 50

985
2,040

Ahmad, Capital Bal. 25,000 7,205

Supplies Expense Bal. Bal. 2,040 100 Insurance Expense 100 455 Bal.

Ahmad, Drawing 4,000

Miscellaneous Expense Bal. 455

Debit Income Summary for the amount of its balance (in this case, the net income) and credit the capital account.

The Closing Process

Wages Expense Bal. 4,525 4,525 1,600 Income Summary 9,775 16,960 Fees Earned 16,840 Bal. 16,840 Rent Expense Bal. 1,600

Rent Revenue
120 Bal. 120

7,205

Depreciation Expense Bal. Bal. 50 Utilities Expense 985 50

985
2,040

Ahmad, Capital 4,000 Bal. 25,000 7,205

Supplies Expense Bal. Bal. 2,040 100 Insurance Expense 100 455 Bal.

Ahmad, Drawing 4,000 4,000

Miscellaneous Expense Bal. 455

Debit the capital account for the balance of the drawing account, and credit drawing for the same amount.

Review of the Closing Process

Wages Expense Bal. 4,525 4,525 4,525 1,600 1,600 50 50 Income Summary 9,775 7,205 16,960 16,960 Fees Earned 16,480 16,840 Bal. 16,840 Rent Expense Bal. 1,600

Rent Revenue
120 120 Bal. 120

Depreciation Expense Bal. Bal. 50 Utilities Expense 985

985 985
2,040 2,040

Ahmad, Capital 4,000 4,000 Bal. 25,000 7,205 7,205

Close Revenues
Close Expenses Close Income Summary Close Drawing

Supplies Expense Bal. Bal. 2,040 100 Insurance Expense

100 100
455 445 Bal.

Ahmad, Drawing 4,000 4,000

Miscellaneous Expense Bal. 455

After the closing entries are posted, all of the temporary accounts have zero balances.

Post-closing Trial Balance

NetSolutions Post-Closing Trial Balance December 31, 2005 Cash 2 065 00 Accounts Receivable 2 720 00 Supplies 760 00 Prepaid Insurance 2 300 00 Land 20 000 00 Office Equipment 1 800 00 Accumulated Depreciation 50 00 Accounts Payable 900 00 Wages Payable 250 00 Unearned Rent 240 00 Ahmad, Capital 28 205 00 29 645 00 29 645 00

TUGAS MANDIRI !!! Kerjakan Latihan 6.3 dan 6.4 Buku Pengantar Akuntansi (Rudianto) Hal 97-98

Chapter 4

The End