Bab 4 Penyelesaian Siklus Akuntansi

Chapter 4
Completing the
Accounting Cycle
Accounting, 21st Edition
Warren Reeve Fess
PowerPoint Presentation by Douglas Cloud

Professor Emeritus of Accounting
Pepperdine University
Copyright 2004 South-Western, a division

of Thomson Learning. All rights reserved.
Task Force Image Gallery clip art included in this
electronic presentation is used with the permission of
NVTech Inc.
77 Langkah
Langkah dasar
dasar
Siklus
Siklus Akuntansi
Akuntansi
1. Transaksi dianalisis dan dicatat dlm jurnal
2. Transaksi diposting ke Ledger
3. Menyusun Trial Balance, Jurnal Penyesuaian dan
melengkapi Worksheet (optional)
4. Memposting Jurnal Penyesuaian ke Ledger
5. Menyusun Laporan Keuangan
6. Membuat Jurnal Penutup/clossing dan diposting
7. Menyusun Post-Clossing Trial Balance
Asset
Asset biasanya
biasanya dibagi
dibagi dalam
dalam 22 Jenis
Jenis yaitu:
yaitu:
Current
Current Assets/Aktiva
Assets/Aktiva Lancar
Lancar dan
dan Fixed
Fixed
Assets/Aktiva
Assets/Aktiva Tetap
Tetap
Thats
Thats correct.
correct. Cash
Cash and
and other
other
assets
assets that
that are
are expected
expected to
to be
be
converted
converted into
into cash,
cash, sold,
sold, or
or used
used
up
up usually
usually in
in less
less than
than aa year
year are
are
current
current assets.
assets.
For
For example?
example?
Well
Well besides
besides cash,
cash, theres
theres
notes
notes receivable,
receivable, accounts
accounts
receivable,
receivable, supplies,
supplies, and
and
other
other prepaid
prepaid items.
items.
There
There are
are some
some exceptions,
exceptions, but
but
thats
thats basically
basically correct.
correct. Assets
Assets
So,
assets
that
have
a
life
So,
assets
that
have
a
life
such
as
office
equipment,
such as office equipment,
over
a
year
are
listed
under
over
a
year
are
listed
under
machinery,
buildings,
and
land
machinery, buildings, and land
property,
plant,
and
property,
plant,
and
would
appear
under
that
heading.
would appear under that heading.
equipment.
equipment.
Hutang
Hutang yang
yang jatuh
jatuh tempo
tempo kurang
kurang
dari
dari 11 tahun
tahun disebut
disebut
current
current liabilities.
liabilities.
Accounts payable
Wages payable
Interest payable
Unearned fees
Hutang
Hutang yang
yang Jatuh
Jatuh
Temponya
Temponya Lebih
Lebih dari
dari 11
tahun
tahun disebut
disebut long-term
long-term
liabilities.
liabilities.
Mortgage note
payable
Mortgage payable
Bond payable
Untuk
Untuk mempermudah
mempermudah
penyusunan
penyusunan Undjusted
Undjusted Trial
Trial
Balance
Balance menjadi
menjadi suatu
suatu Laporan
Laporan
Keuangan
Keuangan bisa
bisa dibantu
dibantu dengan
dengan
WORK
WORK SHEET
SHEET
The Work Sheet

Trial Balance
Accounts
Dr
Cr
Adjustments
Adjusted TB
Dr
Dr
Cr
Cr
Berdasarkan
Berdasarkan data
data dari
dari Ledger,
Ledger,dan
dan
disusun
disusun sesuai
sesuai urutan:
urutan: assets,
assets,
liabilities,
liabilities, owners
ownersequity,
equity,revenues,
revenues,
and
and expenses.
expenses.
The Work Sheet

Trial Balance
Accounts
Dr
Cr
Adjustments
Adjusted TB
Dr
Dr
Cr
Cr
Diisi
Diisi berdasarkan
berdasarkan jurnal
jurnal Penyesuaian
Penyesuaian
Ada
Ada 22 kemungkinan:
kemungkinan:
1.
1. Deferrals
Deferrals mengurangi
mengurangi saldo
saldo
sebelumnya
sebelumnya
2.
2.Accruals
Accruals Timbul
Timbul informasi
informasi baru
baru
The Work Sheet

Trial Balance
Accounts
Dr
Cr
Adjustments
Adjusted TB
Dr
Dr
Cr
Cr
Adjustments
Adjustments are
arecombined
combined with
with
the
the trial
trial balance.
balance. Account
Account
balances
balances are
arenow
nowadjusted.
adjusted.
The Work Sheet

Income State.
Accounts
Dr
Cr
St of Financial
Position
Dr
Cr
Saldo
Saldo Revenue
Revenue dan
dan Expense
Expense
dipindahkan
dipindahkan ke
ke kolom
kolom Income
Income
Statement
Statement
The Work Sheet

Income State.
Accounts
Dr
Cr
St of Financial
Position
Dr
Cr
Saldo
SaldoAsset,
Asset, liability,
liability,owners
owners
equity,
equity,and
and drawing
drawing dipindahkan
dipindahkan
ke
ke Statement
Statement of
of Financial
Financial Position
Position
column.
column.
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Chris Clark, Capital
Chris Clark, Drawing
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense
Debit
2,065
2,220
2,000
2,400
20,000
1,800
4,000
4,275
1,600
985
800
455
42,600
Credit
900
360
25,000
16,340
42,600
Adjustments
Debit
Credit
Adjusted
Trial Balance
Debit
The
The Unadjusted
Unadjusted
Trial
Trial Balance
Balance
Credit
Adjusting
Adjusting Entries
Entries
Adjusting
Adjusting entries
entries adl
adl Jurnal
Jurnal
yang
yang dibuat
dibuat pada
pada akhir
akhir
periode
periode akuntansi
akuntansi
Adjusting
Adjusting Entries
Entries
Apabila
ApabilaWorksheet
Worksheet telah
telah
disiapkan
disiapkan maka
maka data
data dalam
dalam
jurnal
jurnal penyesuaian
penyesuaian dipindahkan
dipindahkan
pada
padaAdjustments
Adjustments columns.
columns.
(a)
(a) The
The Supplies
Supplies account
account has
has aa debit
debit of
of
$2,000.
$2,000. A
Acount
count of
of supplies
supplies at
at the
the end
end of
of
the
the period
period reveals
reveals that
that $760
$760 isis on
on hand.
hand.
Therefore,
Therefore, $1,240
$1,240 in
in supplies
supplies was
was used
used
during
during the
the two-month
two-month period.
period.
NetSolutions
Work Sheet
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Debit
2,065
2,220
2,000
2,400
20,000
1,800
4,000
4,275
1,600
985
800
455
42,600
Credit
Adjustments
Debit
Credit
(a) 1,240
900
360
25,000
16,340
(a) 1,240
42,600
Adjusted
Trial Balance
Debit
Credit
(b)
(b)The
The Prepaid
Prepaid Insurance
Insurance account
account has
has aa
debit
debit balance
balance of
of $2,400,
$2,400, which
which
represents
represents prepayment
prepayment of
of insurance
insurance for
for
24
24 months
months beginning
beginning December
December 1.
1.
Thus,
Thus, the
the insurance
insurance expense
expense for
for this
this
month
month isis $100
$100 ($2,400
($2,400 24).
24).
NetSolutions
Work Sheet
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Debit
2,065
2,220
2,000
2,400
20,000
1,800
4,000
4,275
1,600
985
800
455
42,600
Adjustments
Credit
Debit
Credit
(a) 1,240
(b) 100
900
360
25,000
16,340
(a) 1,240
42,600
(b) 100
Accounts are added as needed.
Adjusted
Trial Balance
Debit
Credit
(c)
(c) The
The Unearned
Unearned Rent
Rent account
account has
has aa credit
credit
balance
balance of
of $360,
$360, which
which represents
represents the
the
receipt
receipt of
of three-months
three-monthsrent
rent beginning
beginning
with
with December
December 1.
1. Thus,
Thus, the
the rent
rent revenue
revenue
for
for December
December isis $120.
$120.
FOR
REN
T
NetSolutions
Work Sheet
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Rent Revenue
Debit
2,065
2,220
2,000
2,400
20,000
1,800
4,000
4,275
1,600
985
800
455
42,600
Credit
Adjustments
Debit
Credit
(a) 1,240
(b) 100
900
360
25,000
(c)
120
16,340
(a) 1,240
42,600
(b) 100
(c) 120
Adjusted
Trial Balance
Debit
Credit
(d)
(d) Wages
Wages accrued
accrued but
but not
not paid
paid at
at
the
the end
end of
of December
December total
total $250.
$250.
NetSolutions
Work Sheet
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Rent Revenue
Wages Payable
Debit
2,065
2,220
2,000
2,400
20,000
1,800
4,000
4,275
1,600
985
800
455
42,600
Credit
Adjustments
Debit
Credit
(a) 1,240
(b) 100
900
360
25,000
16,340
(c)
120
(d)
250
(a) 1,240
42,600
(b) 100
(c)
(d)
120
250
Adjusted
Trial Balance
Debit
Credit
(e)
(e) Fees
Fees accrued
accrued at
at the
the end
end of
of
December,
December, but
but not
not recorded,
recorded, total
total
$500.
$500.
NetSolutions
Work Sheet
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Rent Revenue
Wages Payable
Debit
2,065
2,220
2,000
2,400
20,000
1,800
4,000
4,275
1,600
985
800
455
42,600
Adjustments
Credit
Debit
(e)
900
360
25,000
16,340
(c)
(d)
500
Credit
(a) 1,240
(b) 100
120
(e)
500
(c)
(d)
120
250
250
(a) 1,240
42,600
(b) 100
Adjusted
Trial Balance
Debit
Credit
(f)
(f) Depreciation
Depreciation of
of the
the office
office
equipment
equipment isis $50
$50 for
for December.
December.
NetSolutions
Work Sheet
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Rent Revenue
Wages Payable
Depreciation Expense
Accum. Depreciation
Debit
2,065
2,220
2,000
2,400
20,000
1,800
4,000
4,275
1,600
985
800
455
42,600
Credit
900
360
25,000
16,340
Adjustments
Debit
(e)
500
(c)
120
(d)
250
Credit
(a) 1,240
(b) 100
(e) 500
(a) 1,240
42,600
(b) 100
(f)
50
(c)
(d)
120
250
(f)
50
Adjusted
Trial Balance
Debit
Credit
NetSolutions
Work Sheet
Adjustments
To
make
more
To
make
more
Debit
Credit
Debit
Credit
2,065 space,
space, lets
lets remove
remove
2,220
(e) 500
the
heading.
2,000
(a) 1,240
the
heading.
2,400
(b) 100
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Rent Revenue
Wages Payable
Accum. Depreciation
20,000
1,800
4,000
4,275
1,600
985
800
455
42,600
900
360
25,000
16,340
(c)
(d)
120
250
(e) 500
(a) 1,240
42,600
(b) 100
(f)
(c)
(d)
120
250
(f)
50
50
Adjusted
Trial Balance
Debit
Credit
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Rent Revenue
Wages Payable
Accum. Depreciation
Debit
2,065
2,220
2,000
2,400
20,000
1,800
4,000
4,275
1,600
985
800
455
42,600
Summed
Summed
and
and
ruled
ruled
Credit
900
360
25,000
16,340
Adjusted
Trial Balance
Adjustments
Debit
(e)
500
(c)
120
(d)
250
Credit
(a) 1,240
(b) 100
(e) 500
(a) 1,240
42,600
(b) 100
(f)
50
2,260
(c)
(d)
120
250
(f)
50
2,260
Debit
31
Credit
Jumlahkan
Jumlahkan saldo
saldo Unadjusted
Unadjusted
Trial
Trial Balance
Balance dan
dan Adjusment
Adjusment
== Adjusted
Adjusted Trial
Trial Balance
Balance
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Rent Revenue
Wages Payable
Accum. Depreciation
Debit
2,065
2,220
2,000
2,400
20,000
1,800
4,000
4,275
1,600
985
800
455
42,600
Credit
900
360
25,000
16,340
Adjusted
Trial Balance
Adjustments
Debit
(e)
500
(c)
120
(d)
250
Credit
(a) 1,240
(b) 100
(e) 500
(a) 1,240
42,600
(b) 100
(f)
50
2,260
(c)
(d)
120
250
(f)
50
2,260
Debit
33
Credit
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Rent Revenue
Wages Payable
Accum. Depreciation
Debit
2,065
2,220
2,000
2,400
20,000
1,800
4,000
4,275
1,600
985
800
455
42,600
Credit
Adjustments
Debit
(e)
900
360
25,000
16,340
Adjusted
Trial Balance
(c)
(d)
500
Credit
(a) 1,240
(b) 100
250
(b) 100
(f)
2,065
2,720
760
2,300
20,000
1,800
120
(e) 500
(a) 1,240
42,600
Debit
50
2,260
(c)
(d)
120
250
(f)
50
2,260
4,000
4,525
1,600
985
2,040
455
100
50
43,400
34
Credit
900
240
25,000
16,840
120
250
50
43,400
To
Tomake
make room
room on
on the
the slides
slides for
for the
the
Income
Income statement
statement and
and Statement
Statement of
of
Financial
Financial Position
Position columns,
columns, the
the
Trial
Trial Balance
Balance and
and Adjustments
Adjustments
columns
columns have
have been
been removed.
removed.
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Rent Revenue
Wages Payable
Accum. Depreciation
Debit
2,065
2,720
760
2,300
20,000
1,800
4,000
4,525
1,600
985
2,040
455
100
50
43,400
Income Statement
Credit
900
240
25,000
16,840
120
250
50
43,400
Debit
Credit
St of Fin Position 38
Debit
Credit
Pindahkan
Pindahkan Saldo
Saldo dari
dariAdjusted
Adjusted
Trial
Trial Bal
Bal ke
ke kolom
kolomIncome
Income
Statement
Statement nn Statement
Statement of
of
Financial
Financial Position
Position
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Rent Revenue
Wages Payable
Accum. Depreciation
Debit
2,065
2,720
760
2,300
20,000
1,800
4,000
4,525
1,600
985
2,040
455
100
50
43,400
Income Statement
Credit
Debit
Credit
120
250
50
43,400
Debit
2,065
2,720
760
2,300
20,000
1,800
900
240
25,000
16,840
St of Fin Position
4,525
1,600
985
2,040
455
100
50
16,840
120
4,000
40
Credit
900
240
25,000
250
50
Jumlahkan
Jumlahkan
empat
empat kolom
kolom
tersebut
tersebut
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
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Accounts Payable
Unearned Rent
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Insurance Expense
Rent Revenue
Wages Payable
Accum. Depreciation
Net Income
Debit
2,065
2,720
760
2,300
20,000
1,800
4,000
4,525
1,600
985
2,040
455
100
50
43,400
Income Statement
Credit
Debit
Credit
120
250
50
43,400
Debit
2,065
2,720
760
2,300
20,000
1,800
900
240
25,000
16,840
St of Fin Position
4,525
1,600
985
2,040
455
100
16,840
4,000
120
Credit
900
240
25,000
250
50
9,755
7,205
16,960
42
16,960
33,645
16,960
33,645
50
26,440
7,205
33,645
Perbedaan
Perbedaan pada
pada kolom
kolom Income
Income
Statement
Statement merupakan
merupakan Net
Net
Income(Loss)
Income(Loss)
Perbedaan
Perbedaan pada
pada Kolom
Kolom
Statement
Statement of
of Financial
Financial
Position
Position == Net
Net Income
Income (Loss)
(Loss)
pada
pada periode
periode tersebut
tersebut
Income Statement
St of Financ Position
9,755 16,960 33,645

7,205
16,960 16,960 33,645
Net Income
26,440
7,205
33,645
Net Income
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
$16,960
$ 4,525
2,040
1,600
985
100
50
455
9,755
$ 7,205
Semua Akun berasal dari kolom Income Statement pada

Worksheet
NetSolutions
Statement of Owners Equity
Chris Clark, Capital, November 1, 2005
Investment on November 1, 2005
Net income for November and December
$25,000
7,205
$32,205
4,000
Less withdrawals
Increase in owners equity
28,205
the
Chris Clark, Capital, December 31, 2005Either
$28,205
Either from
from
the
income
income
statement
or
the
statement
or
the
From
the
Statement
From the Statement
work
sheet.
work
sheet.
of
of Financial
Financial
Position
Position debit
debit
column
column of
ofthe
thework
work
sheet.
sheet.
NetSolutions
Statement of Financial Position
December 31, 2005
Assets
Liabilities
Assets
Liabilities
Current
Current
Currentassets:
assets:
Currentliabilities:
liabilities:
Cash
$$ 2,065
Accounts
Cash
2,065
Accountspayable
payable
Accounts
2,720
Wages
Accountsreceivable
receivable
2,720
Wagespayable
payable
Supplies
760
Unearned
Supplies
760
Unearnedrent
rent
Prepaid
2,300
Total
Prepaidinsurance
insurance
2,300
Totalliabilities
liabilities
Total
$$ 7,845
Totalcurrent
currentassets
assets
7,845
Property,
Property,plant,
plant,and
and
equipment:
equipment:
Land
$20,000
Land
$20,000
Office
Officeequip.
equip. $1,800
$1,800
Less
Lessaccum.
accum.
depreciation
50
Owners
depreciation
50 1,750
1,750
OwnersEquity
Equity
Total
Chris
Totalproperty,
property,plant
plant
ChrisClark,
Clark,Capital
Capital
and
21,750
andequipment
equipment
21,750 Total
Totalliabilities
liabilitiesand
and
Total
$29,595
owners
Totalassets
assets
$29,595
ownersequity
equity
$900
$900
From
Fromthe
the
250
250
240
Statement
240
Statement
$$ 1,390
1,390
of Owners
of Owners
Equity
Equity
28,205
28,205
$29,595
$29,595
Clossing
Clossing Entries
Entries
Clossing
Clossing entries
entries (Jurnal
(Jurnal Penutup)
Penutup)
adl
adl Jurnal
Jurnal yang
yang dibuat
dibuat pada
pada akhir
akhir
periode
periode akuntansi
akuntansi
Clossing
Clossing Entries
Entries
Fungsi
Fungsi Clossing
Clossing entries
entries adl
adl
Menutup
Menutup Saldo
Saldo perkiraan
perkiraan
sementara/nominal
sementara/nominal
Clossing
Clossing Entries
Entries
Dalam
Dalamproses
proses penutupan
penutupan
digunakan
digunakan perkiraan
perkiraan
INCOME
INCOME SUMMARY
SUMMARY
Langkah2 Clossing Entries

1.
2.
3.
4.
Menutup Perkiraan Revenue

Menutup Perkiraan Expenses
Menutup Perkiraan Income Summary
Menutup Perkiraan Drawing/
Withdrawal
The
The Closing
Closing Process
Process
Income Summary
Menutup
Expenses ke
Income Summary
3 Akun Income Summary
Menutup
Revenue ke
Income Summary
Net Income or Net Loss is

transferred to Owners Capital
Akun Income Summary

OWNERS
tidak
akan
muncul
tidak
akanCAPITAL
muncul dlm
dlm
financial
statements.
financial
statements.
Menutup Drawing ke
Owners Capital
The
The Closing
Closing Process
Process
Fees Earned
Wages Expense
Bal.
Income Summary
4,525
Rent Expense
Bal.
Rent Revenue
1,600
Bal.
Bal.
50
Utilities Expense
Bal.
985

Bal. 25,000
Supplies Expense
Bal.
2,040
Insurance Expense
Bal.
100
Bal.
455
Bal. 16,840

Bal.
4,000
120
Note:
Saldo tersebut adl
Saldo sebelum
penutupan
The
The Closing
Closing Process
Process
Close Revenues
Fees Earned
16.840
Rent Revenue
120
Income Summary
Income Summary
16.960
Fees Earned
16,840
16,960
Bal. 16,840
Rent Revenue
120
Bal.
120
Close Expenses
Income Summary 9,775
Wages Expense
4,525
Rent Expense
1,600
50
Utilities Expense
985
Supplies Expense
2040
Insurance Expense
100
455
Close
Close Expenses
Expenses
Wages Expense
Bal.
4,525
4,525
Rent Expense
Bal.
1,600
9,775
1,600
Bal.
50
50
Utilities Expense
Bal.
985
985
Supplies Expense
2,040
Bal. 2,040
Insurance Expense
Bal.
100
100
Bal.
455
Income Summary
455
16,960
Close Income Summary
Income Summary
7,205
Chris Carlk, Capital
7,205
Close
Close Income
Income Summary
Summary
Income Summary
9,775
7,205
16,960

Bal. 25,000
7,205

Bal.
4,000
Close
Close Drawing
Drawing
Chris Carlk, Capital
4,000
Chris Carlk, Drawing
4,000
4,000 Bal. 25,000
7,205

Bal.
4,000
4,000
Review
Review of
of the
the Closing
Closing Process
Process
Fees Earned
Wages Expense
Bal.
4,525
Income Summary
4,525
4,525
9,775
7,205
Rent Expense
Bal.
1,600
1,600
1,600
16,960
16,960
16,480 Bal. 16,840

16,840
Rent Revenue
120 Bal.
120
120
Bal.
50
50
50
Utilities Expense
Bal.
985
985
985

4,000 Bal. 25,000
4,000
7,205
7,205
Supplies Expense
2,040
Bal. 2,040
2,040
Close Revenues
Close Expenses
Close Income Summary
Insurance Expense
Bal.
100
100
100
Bal.
455
455
445
Close Drawing
Bal.
4,000
4,000
Setelah
Setelah Jurnal
Jurnal Penutup
Penutup
dibuat
dibuat dan
dan diposting
diposting maka
maka
Saldo
Saldo Perkiraan
Perkiraan Nominal
Nominal
== 00
Post-closing Trial
Trial Balance
Balance
Post-closing
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
28 205 00
29 645 00 29 645 00
REVERSING ENTRY
Jurnal Pembalik
adl:
Jurnal yang dibuat pada AWAL periode berikutnya
Fungsinya: membalik jurnal penyesuaian atas:
1. Defferred Account (Revenue/Expense) yang dicatat
dengan pendekatan Nominal
2. Semua Acrrued Account (Revenue/Expense)
REVERSING ENTRY
Jurnal Pembalik
Ciri-ciri Jurnal Penyesuaian yang harus diReverse:

1. Adanya Akun Expense DIKREDIT
2. Adanya Akun Revenue DIDEBIT
3. Adanya Akun PAYABLE
4. Adanya Akun RECEIVABLE
Financial
Financial Analysis
Analysis for
for
NetSolutions
NetSolutions
Working
Current
Current
=
Capital
Assets
Liabilities
Working
$7,845 $1,390
=
Capital
Working
$6,455
=
Capital
Financial
Financial Analysis
Analysis for
for
NetSolutions
NetSolutions
Current
Ratio
Current
Ratio
Current
Ratio
Current
Current
= Assets Liabilities
= $7,845
=
5.6
$1,390
Financial
Financial Analysis
Analysis for
for
NetSolutions
NetSolutions
This
This ratio
ratio implies
implies that
that
NetSolutions
NetSolutions isis able
able to
to pay
pay
its
its current
current liabilities.
liabilities.
Financial
Financial Analysis
Analysis for
for
NetSolutions
NetSolutions
Current
ratio
Current
Current
= Assets Liabilities
Current
$7,845 $1,390
=
ratio
Current
5.6
=
ratio
Financial
Financial Analysis
Analysis for
for
NetSolutions
NetSolutions
NetSolutions
NetSolutions can
can use
use the
the current
current ratio
ratio
to
to make
make comparisons
comparisons across
across
companies
companies and
and with
with industry
industry averages.
averages.
Chapter 4
The
The End
End

Bab 4 Penyelesaian Siklus Akuntansi

Hochgeladen von

Dokumentinformationen

Originalbeschreibung:

Originaltitel

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

Bab 4 Penyelesaian Siklus Akuntansi

Hochgeladen von

Copyright:

Verfügbare Formate

Chapter 4

PowerPoint Presentation by Douglas Cloud

Copyright 2004 South-Western, a division

The Work Sheet

The Work Sheet

The Work Sheet

The Work Sheet

The Work Sheet

Accounts are added as needed.

9,755 16,960 33,645

Semua Akun berasal dari kolom Income Statement pada

Langkah2 Clossing Entries

Menutup Perkiraan Revenue

3 Akun Income Summary

Net Income or Net Loss is

Akun Income Summary

Chris Clark, Capital

Chris Clark, Drawing

Close Income Summary

Chris Clark, Capital

Chris Clark, Drawing

Chris Clark, Drawing

16,480 Bal. 16,840

Chris Clark, Capital

Ciri-ciri Jurnal Penyesuaian yang harus diReverse:

Das könnte Ihnen auch gefallen