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Introduction to

Accounting
Today Topic:

• Accounting Concept
• Journal System
• Financial Reporting
Accounting Concept
Accounting Workflow

• Purchasing
Transaction • Sales
• Costing

Book
• Journal
Keeping • Adjustment
Record
• General Ledger
Financial • Inventory Value
Report • Income Statement
• Balance Sheet
Accounting Concept
Journal System

• In Accounting always have Debit and Credit


• Example:
• Mr. X bought some goods from Supplier ABC with cash and it costing IDR.
1.000.000,-
Debit Credit
||Purchasing 1.000.000
||Cash 1.000.000
1.000.000 1.000.000
Accounting Concept
Journal System

• Accounting always start from arranging Account Chart which group by


several main Account Group.
• Account group like :
• Asset
• Fixed Asset
• Liability
• Fixed Liability
• Capital
• Income
• Cost of Good Sold
• Cost of Good Manufacture
• Operational Expenditure
• Manufacturing Expenditure
Accounting Concept
Journal System

• Basic Accounting Account Chart:


• 100 Asset • 400 Sales
• 101 Cash • 401 Sales Income
• 102 Bank • 402 Sales Discount
• 103 Account Receivable • 403 Sales Return
• 104 Inventory • 500 Cost of Good Sold
• 110 Fixed Asset • 511 Purchasing
• 111 Vehicle • 512 Purchasing Discount
• 112 Building and Land • 513 Purchasing Return
• 113 Machine • 521 Beginning Inventory
• 200 Liability • 522 Ending Inventory
• 201 Bank Credit • 600 Operational Expenditure
• 202 Account Payable • 601 General Expenditure
• 210 Long Term Liability • 602 Marketing Expenditure
• 211 Long Term Loan • 603 Human Resource Expenditure
• 300 Capital • 700 Others
• 301 Owner Investment
• 302 Dividend
• 303 Privet
Accounting Concept
Journal System

• Account Chart Numbering system:


• Mostly using number, alphabet also allow but every rare
• Grouping number base on account group
• Asset = Asset + Fixed Asset
• Liability = Liability + Fixed Liability
• Capital
• Income = Sales Income, Sales Discount, Sales Return
• Cost of Goods Sold = Purchasing, Purchasing Discount, Purchasing Return, Beginning
Inventory, Ending Inventory, Purchasing Cost
• Operational Expenditure = General Expenses, Marketing Expenses, Human Resource
Expenses, Technology Expenses, etc.
• Manufacture Expenditure = Labor Expenses, Utility Expenses, etc.
• Others = Income Summary, Other Income, Other Expenditure, etc.
Accounting Concept
Sample Case

• Mr. X just est. new company ABC, here some transaction recorded.
Date Description
3 Jan 2017 Mr. X open Bank Account, with initial investment IDR 100.000.000,-
3 Jan 2017 Mr. X withdraw from Bank to Cash on hand IDR 5.000.000,-
3 Jan 2017 Mr. X Buy a goods from company IJK with credit
Product Pen with qty. 100 and cost IDR 100.000 / each
3 Jan 2017 Mr. X Paid online ads. For IDR 300.000
4 Jan 2017 Company ABC got a cash sales
Product Pen with qty. 10 and sales price IDR 150.000 / each and promotion
discount 10%
Accounting Concept
Sample Case

• Mr. X just est. new company ABC, here some transaction recorded.
Date Description
3 Jan 2017 Mr. X open Bank Account, with initial investment IDR 100.000.000,-

• Recorded in Journal No. J.01


Date Chart No. Chart Name Debet Credit
3 Jan 2017 102 Bank 100.000.000
301 Owner Investment 100.000.000
Total 100.000.000 100.000.000
Description : Initial Investment
Accounting Concept
Sample Case

• Mr. X just est. new company ABC, here some transaction recorded.
Date Description
3 Jan 2017 Mr. X withdraw from Bank to Cash on hand IDR 5.000.000,-

• Recorded in Journal No. J.02


Date Chart No. Chart Name Debet Credit
3 Jan 2017 101 Cash 5.000.000
102 Bank 5.000.000
Total 5.000.000 5.000.000
Description : Withdrawing from Bank to Cash
Accounting Concept
Sample Case

• Mr. X just est. new company ABC, here some transaction recorded.
Date Description
3 Jan 2017 Mr. X Buy a goods from company IJK with credit
Product Pen with qty. 100 and cost IDR 100.000 / each

• Recorded in Journal No. J.03


Date Chart No. Chart Name Debet Credit
3 Jan 2017 511 Purchasing (100 x 100.000) 10.000.000
202 Account Payable 10.000.000
Total 10.000.000 10.000.000
Description : Product Purchasing
Accounting Concept
Sample Case

• Mr. X just est. new company ABC, here some transaction recorded.
Date Description
3 Jan 2017 Mr. X Paid online ads. For IDR 300.000

• Recorded in Journal No. J.04


Date Chart No. Chart Name Debet Credit
3 Jan 2017 602 Marketing Expenditure 300.000
102 Cash 300.000
Total 300.000 300.000
Description : Online Advertising
Accounting Concept
Sample Case

• Mr. X just est. new company ABC, here some transaction recorded.
Date Description
4 Jan 2017 Company ABC got a cash sales
Product Pen with qty. 10 and sales price IDR 150.000 / each and promotion
discount 10%
• Before we recorded to journal let’s do some calculation:
• Sales Product Pen with Qty. 10 x IDR 150.000,- = IDR. 1.500.000,-
• Sales Discount 10% = IDR. 1.500.000 x 10% = IDR. 150.000,-
• Means Company ABC receive cash sales
= IDR 1.500.000 – IDR 150.000
= IDR 1.350.000,-
Accounting Concept
Sample Case

• Mr. X just est. new company ABC, here some transaction recorded.
Date Description
4 Jan 2017 Company ABC got a cash sales
Product Pen with qty. 10 and sales price IDR 150.000 / each and promotion
discount 10%

• Recorded in Journal No. J.05


Date Chart No. Chart Name Debet Credit
4 Jan 2017 101 Cash 1.350.000
402 Sales Discount 150.000
401 Sales Income 1.500.000
Total 1.500.000 1.500.000
Description : Cash Sales
Accounting Concept
Financial Reporting

• General Ledger per Account


• Simple Trial Balance
• Inventory Value
• Fixed Asset
• Cash Flow
• Cost of Goods Manufacturing
• Income Statement
• Sales – Cost of Good Sold – Operational Expenditure
• Balance Sheet
• Asset + Fixed Asset = Liability + Fixed Liability + Capital + Retained Earning
Accounting Concept
Sample Case Reporting

• General Ledger
Chart No. 101
Chart Name. Cash
Period. 1 Jan 2017 until 31 Jan 2017
Date No. Description Debit Credit Balance
3 Jan 2017 J.02 Withdrawing from Bank to Cash 5.000.000 0 5.000.000
3 Jan 2017 J.04 Online Advertising 0 300.000 4.700.000
4 Jan 2017 J.05 Cash Sales 1.350.000 0 6.050.000
Total 6.350.000 300.000
Accounting Concept
Sample Case Reporting

• General Ledger
Chart No. 102
Chart Name. Bank
Period. 1 Jan 2017 until 31 Jan 2017
Date No. Description Debit Credit Balance
3 Jan 2017 J.01 Initial Investment 100.000.000 0 100.000.000
3 Jan 2017 J.02 Withdrawing from Bank to Cash 0 5.000.000 95.000.000
Total 100.000.000 5.000.000
Accounting Concept
Sample Case Reporting

• General Ledger
Chart No. 202
Chart Name. Account Payable
Period. 1 Jan 2017 until 31 Jan 2017
Date No. Description Debit Credit Balance
3 Jan 2017 J.03 Product Purchasing 0 10.000.000 (10.000.000)
Total 0 10.000.000
Accounting Concept
Sample Case Reporting

• General Ledger
Chart No. 301
Chart Name. Owner Investment
Period. 1 Jan 2017 until 31 Jan 2017
Date No. Description Debit Credit Balance
3 Jan 2017 J.01 Initial Investment 0 100.000.000 (100.000.000)
Total 0 100.000.000
Accounting Concept
Sample Case Reporting

• General Ledger
Chart No. 401
Chart Name. Sales Income
Period. 1 Jan 2017 until 31 Jan 2017
Date No. Description Debit Credit Balance
4 Jan 2017 J.05 Cash Sales 0 1.500.000 (1.500.000)
Total 0 1.500.000
Accounting Concept
Sample Case Reporting

• General Ledger
Chart No. 402
Chart Name. Sales Discount
Period. 1 Jan 2017 until 31 Jan 2017
Date No. Description Debit Credit Balance
4 Jan 2017 J.05 Cash Sales 150.000 0 150.000
Total 150.000 0
Accounting Concept
Sample Case Reporting

• General Ledger
Chart No. 511
Chart Name. Purchasing
Period. 1 Jan 2017 until 31 Jan 2017
Date No. Description Debit Credit Balance
3 Jan 2017 J.03 Product Purchasing 10.000.000 0 10.000.000
Total 10.000.000 0
Accounting Concept
Sample Case Reporting

• General Ledger
Chart No. 602
Chart Name. Marketing Expenditure
Period. 1 Jan 2017 until 31 Jan 2017
Date No. Description Debit Credit Balance
3 Jan 2017 J.04 Online Advertising 300.000 0 300.000
Total 300.000 0
Accounting Concept
Sample Case Reporting

• Simple Trial Balance Reporting


Trial Balance Report
Period. 1 Jan 2017 until 31 Jan 2017
Chart No. Chart Name Opening Debit Credit Ending
101 Cash 0 6.350.000 300.000 6.050.000
102 Bank 0 100.000.000 5.000.000 95.000.000
202 Account Payable 0 0 10.000.000 (10.000.000)
301 Owner Investment 0 0 100.000.000 (100.000.000)
401 Sales Income 0 0 1.500.000 (1.500.000)
402 Sales Discount 0 150.000 0 150.000
511 Purchasing 0 10.000.000 0 10.000.000
602 Marketing Expenditure 0 300.000 0 300.000
Total 0 116.800.000 116.800.000 0
Accounting Concept
Sample Case Reporting

• Inventory Value
Inventory Value Report
Period. 1 Jan 2017 until 31 Jan 2017

Code Description Price Opening In Out Ending Value


1 Product Pen 100.000 0 100 10 90 9.000.000
Accounting Concept
Sample Case Reporting

• Income Statement Reporting


Income Statement Report
Period. 1 Jan 2017 until 31 Jan 2017

Sales Revenue Operational Expenditure


Sales Income IDR 1.500.000 Marketing Expenditure IDR. 300.000
Sales Discount (IDR. 150.000) Total Expenditure IDR. 300.000
Total Sales Revenue IDR. 1.350.000
Net. Profit (Loss) IDR. 50.000
Cost of Good Sold
Beginning Inventory IDR. 0
Purchasing IDR. 10.000.000
Ending Inventory IDR. 9.000.000
Cost of Good Sold IDR. 1.000.000

Gross Profit (Loss) IDR. 350.000


Accounting Concept
Sample Case Reporting

• Balance Sheet Reporting


Balance Sheet Report
Period. 1 Jan 2017 until 31 Jan 2017

Asset Liability
Cash IDR. 6.050.000 Account Payable IDR. 10.000.000
Bank IDR. 95.000.000 Capital
Inventory IDR. 9.000.000 Investment IDR. 100.000.000
Retained Earning
Current Period IDR. 50.000
Previous Period IDR. 0

Total Asset IDR. 110.050.000 Total Liability and Capital IDR. 110.050.000
Exercise

• Mr. Amir and Miss Bella establish new company that selling books.
Date Activity
5 Jan 17 Mr. Amir deposit capital IDR 50.000.000 to bank
5 Jan 17 Miss Bella deposit capital IDR 15.000.000 to cash
5 Jan 17 Mr. Amir purchase goods with credit, Invoice No. P.01
Book Mickey, Qty. 100, price IDR 18.000
Book Donald, Qty. 80, price IDR. 17.000
5 Jan 17 Miss Bella bought office supplies IDR. 120.000 from petty cash
6 Jan 17 A Company AB Logs, buy with credit, and with Invoice No. S.01
Book Mickey, Qty. 50, Price IDR. 20.000
7 Jan 17 A Company Med. Ltd, buy with cash, and with invoice No. S.02
Book Mickey, Qty. 20 Price 21.000
Book Donald, Qty. 40, Price 18.000
Exercise

Date Activity
8 Jan 17 Miss Bella purchase goods with credit, Invoice No. P.02
Book Mickey, Qty. 100, price IDR 17.800
Book Donald, Qty. 100, price IDR. 16.500
9 Jan 17 Mr. Amir Paid to supplier invoice No. 1 with amount IDR. 3.000.000 from Bank and IDR
160.000 from cash
9 Jan 17 A Company AB Logs, buy with credit, and with Invoice No. S.03
Book Mickey, Qty. 50, Price IDR. 20.000
Book Donald, Qty. 50, Price IDR. 18.000
9 Jan 17 A Company AB Logs, paid Invoice No. S.01 with amount IDR. 1.000.000 to bank
10 Jan 17 Paid Office Phone Bill IDR. 500.000 from bank
Exercise

Task:
1. Create account chart for this case
2. Create Journal
3. Preparing Financial Report : G/L, Inventory Value, Income
Statement, and Balance Sheet

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