PENGANT PENGANTAR AR AKUNTANS AKUNTANSII (EKMA4115) Modul 2: Siklus Si klus Akuntansi
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Content
MODUL 2 SIKLUS AKUNT A KUNTANSI ANSI Kegiatan Belajar 1: Pencatatan Transaksi Kegiatan Kegiat an Belajar 2: Jurnal Penyesuaian
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Pencatatan Transaksi
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Pencatatan Transaksi
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•
Pencatatan Pencatatan transaksi dimaksudkan agar informasi harian dapat tersedia pada saat dibutuhkan, dan laporan keuangan keuangan dapat disusun setiap saat. Untuk memudahkan pencatatan pencatatan transaksi, dibutuhkan catatan catatan terpisah untuk setiap pos. Contoh nya : pos persediaan barang, pos utang, pos piutang, dll
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A. Akun
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Akun adalah catatan formal akuntansi yang dipergunakan untuk mengikhtisarkan transaksi yang terjadi selama periode akuntansi. Bentuk yang paling sederhana seperti huruf ‘ T’ sisi kiri (debet) sisi kanan (kredit) –
–
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B. Saldo Normal Akun
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Aturan Aturan debet dan kredit k redit serta saldo normal dari berbagai macam akun dapat diikhtisarkan sebagai berikut Jenis Akun
Bertambah
Berkurang
Saldo Normal
Aktiva
Debet
K
D
Utang
Kredit
D
K
Ekuitas
K
D
K
Pendapatan
K
D
K
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C. Buku Jurnal
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Pencatatan Pencatatan transaksi secara langsung kedalam akun, sulit dilakukan dan berpotensi menimbulkan m enimbulkan kesalahan. Untuk i ini, sebelum transaksi dicatat dicatat di dalam akun,
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D. Proses Posting
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Setelah seluruh transaksi dicatat dalam buku jurnal, maka proses selanjutnya adalah memisahkan masing-masing
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E. Daftar saldo (Trial Balance)
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Setelah melakukan posting dalam buku besar, maka dengan mudah kita akan melihat saldo akhir.
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G. Hubungan Antar A ntara a Akun dengan Lap L ap Keu
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Pada akhir periode, seluruh akun dijumlahkan dan dihitung saldonya. saldonya. Akun ini merupakan dasar menyusun laporan keuangan.
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Jurnal Penyesuaian Penyesuaian
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A. Dasar Tunai Tunai dan Dasar Accrual
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A. Dasar Tunai Tunai dan Dasar Accrual
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B. Perlunya Penyesuaian
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C. Hal-hal yang Menyebabkan perlunya
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