bab 4 penyelesaian siklus akuntansi
TRANSCRIPT
Chapter Chapter 44Completing the Completing the
Accounting CycleAccounting CycleAccounting, 21st Edition
Warren Reeve Fess
PowerPoint Presentation by Douglas CloudProfessor Emeritus of AccountingPepperdine 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.
7 Langkah dasarSiklus Akuntansi7 Langkah dasarSiklus 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 biasanya dibagi dalam 2 Jenis yaitu: Current Assets/Aktiva Lancar dan Fixed
Assets/Aktiva Tetap
Asset biasanya dibagi dalam 2 Jenis yaitu: Current Assets/Aktiva Lancar dan Fixed
Assets/Aktiva Tetap
That’s correct. Cash and other assets that are expected to be converted into cash, sold, or used up usually in less than a
year are current assets.
That’s correct. Cash and other assets that are expected to be converted into cash, sold, or used up usually in less than a
year are current assets.
For example?For example?
Well… besides cash, there’s notes receivable, accounts receivable, supplies, and
other prepaid items.
Well… besides cash, there’s notes receivable, accounts receivable, supplies, and
other prepaid items.
So, assets that have a life over a year are listed under
property, plant, and equipment.
So, assets that have a life over a year are listed under
property, plant, and equipment.
There are some exceptions, but that’s basically correct. Assets
such as office equipment, machinery, buildings, and land
would appear under that heading.
There are some exceptions, but that’s basically correct. Assets
such as office equipment, machinery, buildings, and land
would appear under that heading.
Hutang yang jatuh tempo kurang dari 1 tahun disebut current liabilities.
Hutang yang jatuh tempo kurang dari 1 tahun disebut current liabilities.
Accounts payable Wages payable Interest payable Unearned fees
Hutang yang Jatuh Temponya Lebih dari 1 tahun disebut long-term liabilities.
Hutang yang Jatuh Temponya Lebih dari 1 tahun disebut long-term liabilities.
Mortgage note payable
Mortgage payableBond payable
Untuk mempermudah penyusunan Undjusted Trial
Balance menjadi suatu Laporan Keuangan bisa dibantu dengan
WORK SHEET
Untuk mempermudah penyusunan Undjusted Trial
Balance menjadi suatu Laporan Keuangan bisa dibantu dengan
WORK SHEET
The Work SheetThe Work Sheet
Trial Balance
Accounts Dr Cr Dr Cr Dr Cr
Adjustments Adjusted TB
Berdasarkan data dari Ledger, dan disusun sesuai urutan: assets, liabilities, owner’s equity, revenues, and expenses.
Berdasarkan data dari Ledger, dan disusun sesuai urutan: assets, liabilities, owner’s equity, revenues, and expenses.
Diisi berdasarkan jurnal PenyesuaianAda 2 kemungkinan:
1. Deferrals – mengurangi saldo sebelumnya2. Accruals – Timbul informasi baru
Diisi berdasarkan jurnal PenyesuaianAda 2 kemungkinan:
1. Deferrals – mengurangi saldo sebelumnya2. Accruals – Timbul informasi baru
Trial Balance
Accounts Dr Cr Dr Cr Dr Cr
Adjustments Adjusted TB
The Work SheetThe Work Sheet
The Work SheetThe Work Sheet
Adjustments are combined with the trial balance. Account balances are now adjusted.
Adjustments are combined with the trial balance. Account balances are now adjusted.
Trial Balance
Accounts Dr Cr Dr Cr Dr Cr
Adjustments Adjusted TB
Saldo Revenue dan Expense dipindahkan ke kolom Income Statement
Saldo Revenue dan Expense dipindahkan ke kolom Income Statement
Accounts Dr Cr Dr Cr
Income State.St of Financial
Position
The Work SheetThe Work Sheet
Saldo Asset, liability, owner’s equity, and drawing dipindahkan ke Statement of Financial Position column.
Saldo Asset, liability, owner’s equity, and drawing dipindahkan ke Statement of Financial Position column.
Accounts Dr Cr Dr Cr
Income State.St of Financial
Position
The Work SheetThe Work Sheet
Cash 2,065Accounts Receivable 2,220Supplies 2,000Prepaid Insurance 2,400Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800Miscellaneous Expense 455
42,600 42,600
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Adjustments Trial Balance
NetSolutionsWork Sheet
For the Two Months Ended December 31, 2005
The Unadjusted The Unadjusted Trial BalanceTrial Balance
The Unadjusted The Unadjusted Trial BalanceTrial Balance
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10111213141516171819202122
Adjusting EntriesAdjusting EntriesAdjusting EntriesAdjusting Entries
Adjusting entries adl Jurnal yang dibuat pada akhir
periode akuntansi
Adjusting entries adl Jurnal yang dibuat pada akhir
periode akuntansi
Adjusting EntriesAdjusting EntriesAdjusting EntriesAdjusting Entries
Apabila Worksheet telah disiapkan maka data dalam
jurnal penyesuaian dipindahkan pada Adjustments columns.
Apabila Worksheet telah disiapkan maka data dalam
jurnal penyesuaian dipindahkan pada Adjustments columns.
(a) The (a) The SuppliesSupplies account has a debit of account has a debit of $2,000. A count of supplies at the end of $2,000. A count of supplies at the end of the period reveals that $760 is on hand. the period reveals that $760 is on hand. Therefore, $1,240 in supplies was used Therefore, $1,240 in supplies was used during the two-month period.during the two-month period.
(a) The (a) The SuppliesSupplies account has a debit of account has a debit of $2,000. A count of supplies at the end of $2,000. A count of supplies at the end of the period reveals that $760 is on hand. the period reveals that $760 is on hand. Therefore, $1,240 in supplies was used Therefore, $1,240 in supplies was used during the two-month period.during the two-month period.
Cash 2,065Accounts Receivable 2,220Supplies 2,000Prepaid Insurance 2,400Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800Miscellaneous Expense 455
42,600 42,600
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Adjustments Trial Balance
NetSolutionsWork Sheet
For the Two Months Ended December 31, 2005
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10111213141516171819202122
(a) 1,240
(a) 1,240
(b)(b) The The Prepaid Insurance Prepaid Insurance account has a account has a debit balance of $2,400, which debit balance of $2,400, which represents prepayment of insurance for represents prepayment of insurance for 24 months beginning December 1. 24 months beginning December 1. Thus, the insurance expense for this Thus, the insurance expense for this month is $100 ($2,400 ÷ 24).month is $100 ($2,400 ÷ 24).
(b)(b) The The Prepaid Insurance Prepaid Insurance account has a account has a debit balance of $2,400, which debit balance of $2,400, which represents prepayment of insurance for represents prepayment of insurance for 24 months beginning December 1. 24 months beginning December 1. Thus, the insurance expense for this Thus, the insurance expense for this month is $100 ($2,400 ÷ 24).month is $100 ($2,400 ÷ 24).
Cash 2,065Accounts Receivable 2,220Supplies 2,000 (a) 1,240Prepaid Insurance 2,400Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455
42,600 42,600
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Adjustments Trial Balance
NetSolutionsWork Sheet
For the Two Months Ended December 31, 2005
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10111213141516171819202122
Insurance Expense (b) 100
Accounts are added as needed.
(b) 100
(c) The (c) The Unearned Rent Unearned Rent account has a credit account has a credit balance of $360, which represents the balance of $360, which represents the receipt of three-months’ rent beginning receipt of three-months’ rent beginning with December 1. Thus, the rent revenue with December 1. Thus, the rent revenue for December is $120.for December is $120.
(c) The (c) The Unearned Rent Unearned Rent account has a credit account has a credit balance of $360, which represents the balance of $360, which represents the receipt of three-months’ rent beginning receipt of three-months’ rent beginning with December 1. Thus, the rent revenue with December 1. Thus, the rent revenue for December is $120.for December is $120.
FOR REN
T
Cash 2,065Accounts Receivable 2,220Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455
42,600 42,600
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Adjustments Trial Balance
NetSolutionsWork Sheet
For the Two Months Ended December 31, 2005
123456789
10111213141516171819202122
Insurance Expense (b) 100
(c) 120
Rent Revenue (c) 120
(d) Wages accrued but not paid at (d) Wages accrued but not paid at the end of December total $250.the end of December total $250.
(d) Wages accrued but not paid at (d) Wages accrued but not paid at the end of December total $250.the end of December total $250.
Cash 2,065Accounts Receivable 2,220Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455
42,600 42,600
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Adjustments Trial Balance
NetSolutionsWork Sheet
For the Two Months Ended December 31, 2005
123456789
10111213141516171819202122
Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250
(d) 250
(e) Fees accrued at the end of (e) Fees accrued at the end of December, but not recorded, December, but not recorded, total $500.total $500.
(e) Fees accrued at the end of (e) Fees accrued at the end of December, but not recorded, December, but not recorded, total $500.total $500.
Cash 2,065Accounts Receivable 2,220Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455
42,600 42,600
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Adjustments Trial Balance
NetSolutionsWork Sheet
For the Two Months Ended December 31, 2005
123456789
10111213141516171819202122
Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250
(e) 500
(e) 500
(f) Depreciation of the office (f) Depreciation of the office equipment is $50 for December.equipment is $50 for December.
(f) Depreciation of the office (f) Depreciation of the office equipment is $50 for December.equipment is $50 for December.
Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455
42,600 42,600
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Adjustments Trial Balance
NetSolutionsWork Sheet
For the Two Months Ended December 31, 2005
123456789
10111213141516171819202122
Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250Depreciation Expense (f) 50Accum. Depreciation (f) 50
Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455
42,600 42,600
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Adjustments Trial Balance
NetSolutionsWork Sheet
For the Two Months Ended December 31, 2005
123456789
10111213141516171819202122
Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250 Depreciation Expense (f) 50 Accum. Depreciation (f) 50
To make more space, let’s remove
the heading.
To make more space, let’s remove
the heading.
Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455
42,600 42,600
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Adjustments Trial Balance
123456789
10111213141516171819202122232425
Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250 Depreciation Expense (f) 50 Accum. Depreciation (f) 50
2,260 2,260Summed Summed
and and ruledruled
Summed Summed and and
ruledruled
31
Jumlahkan saldo Unadjusted Trial Balance dan Adjusment
= Adjusted Trial Balance
Jumlahkan saldo Unadjusted Trial Balance dan Adjusment
= Adjusted Trial Balance
Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455
42,600 42,600
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Adjustments Trial Balance
123456789
10111213141516171819202122232425
Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250 Depreciation Expense (f) 50 Accum. Depreciation (f) 50
2,260 2,260
33
Cash 2,065 2,065Accounts Receivable 2,220 (e) 500 2,720Supplies 2,000 (a) 1,240 760Prepaid Insurance 2,400 (b) 100 2,300Land 20,000 20,000Office Equipment 1,800 1,800Accounts Payable 900 900Unearned Rent 360 (c) 120 240Chris Clark, Capital 25,000 25,000Chris Clark, Drawing 4,000 4,000Fees Earned 16,340 (e) 500 16,840Wages Expense 4,275 (d) 250 4,525Rent Expense 1,600 1,600Utilities Expense 985 985Supplies Expense 800 (a) 1,240 2,040Miscellaneous Expense 455 455
42,600 42,600
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Adjustments Trial Balance
123456789
10111213141516171819202122232425
Insurance Expense (b) 100 100 Rent Revenue (c) 120 120 Wages Payable (d) 250 250 Depreciation Expense (f) 50 50 Accum. Depreciation (f) 50 50
2,260 2,260 43,400 43,400
34
To make room on the slides for the Income statement and Statement
of Financial Position columns, the Trial Balance and Adjustments columns have been removed.
To make room on the slides for the Income statement and Statement
of Financial Position columns, the Trial Balance and Adjustments columns have been removed.
Cash 2,065Accounts Receivable 2,720Supplies 760Prepaid Insurance 2,300Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 240Chris Clark, Capital 25,000Chris Clark, Drawing 4,000Fees Earned 16,840Wages Expense 4,525Rent Expense 1,600Utilities Expense 985Supplies Expense 2,040Miscellaneous Expense 455
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Income Statement St of Fin Position
123456789
10111213141516171819202122232425
Insurance Expense 100 Rent Revenue 120 Wages Payable 250 Depreciation Expense 50 Accum. Depreciation 50
43,400 43,400
38
Pindahkan Saldo dari Adjusted Trial Bal ke kolom
Income Statement n Statement of Financial Position
Pindahkan Saldo dari Adjusted Trial Bal ke kolom
Income Statement n Statement of Financial Position
Cash 2,065 2,065Accounts Receivable 2,720 2,720Supplies 760 760Prepaid Insurance 2,300 2,300Land 20,000 20,000Office Equipment 1,800 1,800Accounts Payable 900 900Unearned Rent 240 240Chris Clark, Capital 25,000 25,000Chris Clark, Drawing 4,000 4,000Fees Earned 16,840 16,840Wages Expense 4,525 4,525Rent Expense 1,600 1,600Utilities Expense 985 985Supplies Expense 2,040 2,040Miscellaneous Expense 455 455
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Income Statement St of Fin Position
123456789
10111213141516171819202122232425
Insurance Expense 100 100 Rent Revenue 120 120 Wages Payable 250 250 Depreciation Expense 50 50 Accum. Depreciation 50 50
43,400 43,400
40
Jumlahkan empat kolom
tersebut
Jumlahkan empat kolom
tersebut
Cash 2,065 2,065Accounts Receivable 2,720 2,720Supplies 760 760Prepaid Insurance 2,300 2,300Land 20,000 20,000Office Equipment 1,800 1,800Accounts Payable 900 900Unearned Rent 240 240Chris Clark, Capital 25,000 25,000Chris Clark, Drawing 4,000 4,000Fees Earned 16,840 16,840Wages Expense 4,525 4,525Rent Expense 1,600 1,600Utilities Expense 985 985Supplies Expense 2,040 2,040Miscellaneous Expense 455 455
Account Title Debit Credit Debit Credit Debit Credit
Adjusted Trial Balance Income Statement St of Fin Position
123456789
10111213141516171819202122232425
Insurance Expense 100 100 Rent Revenue 120 120 Wages Payable 250 250 Depreciation Expense 50 50 Accum. Depreciation 50 50
43,400 43,400 9,755 16,960 33,645 26,440
42
Net Income 7,205 7,205
16,960 16,960 33,645 33,645
Perbedaan pada kolom Income Statement merupakan
Net Income(Loss)
Perbedaan pada kolom Income Statement merupakan
Net Income(Loss)
Perbedaan pada Kolom Statement of Financial
Position = Net Income (Loss) pada periode tersebut
Perbedaan pada Kolom Statement of Financial
Position = Net Income (Loss) pada periode tersebut
9,755 16,960 33,645 26,4407,205 7,205
16,960 16,960 33,645 33,645
Income Statement St of Financ Position
Net IncomeNet Income Net IncomeNet Income
NetSolutionsIncome Statement
For Two Months Ended December 31, 2005
Fees earned $16,840Rent revenue 120
Total revenues $16,960Expenses:
Wages expense $ 4,525Supplies expense 2,040Rent expense 1,600Utilities expense 985Insurance expense 100Depreciation expense 50Miscellaneous expense 455
Total expenses 9,755Net income $ 7,205
Semua Akun berasal dari kolom Income Statement pada Worksheet
NetSolutionsStatement of Owner’s Equity
For the Two Months Ended December 31, 2005
Chris Clark, 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 owner’s equity 28,205
Chris Clark, Capital, December 31, 2005 $28,205Either from the Either from the income income
statement or the statement or the work sheet.work sheet.
Either from the Either from the income income
statement or the statement or the work sheet.work sheet.
From the Statement From the Statement of Financial of Financial
Position debit Position debit column of the work column of the work
sheet.sheet.
From the Statement From the Statement of Financial of Financial
Position debit Position debit column of the work column of the work
sheet.sheet.
NetSolutionsStatement of Financial Position
December 31, 2005
Assets LiabilitiesCurrent assets: Current liabilities:
Cash $ 2,065 Accounts payable $900Accounts receivable 2,720 Wages payable 250Supplies 760 Unearned rent 240Prepaid insurance 2,300 Total liabilities$ 1,390 Total current assets $ 7,845
Property, plant, and equipment:
Land $20,000Office equip. $1,800Less accum.
depreciation 50 1,750 Owner’s Equity Total property, plant Chris Clark, Capital 28,205
and equipment 21,750 Total liabilities and
Total assets $29,595 owner’s equity$29,595
Assets LiabilitiesCurrent assets: Current liabilities:
Cash $ 2,065 Accounts payable $900Accounts receivable 2,720 Wages payable 250Supplies 760 Unearned rent 240Prepaid insurance 2,300 Total liabilities$ 1,390 Total current assets $ 7,845
Property, plant, and equipment:
Land $20,000Office equip. $1,800Less accum.
depreciation 50 1,750 Owner’s Equity Total property, plant Chris Clark, Capital 28,205
and equipment 21,750 Total liabilities and
Total assets $29,595 owner’s equity$29,595
From the From the Statement Statement
of Owner’s of Owner’s EquityEquity
From the From the Statement Statement
of Owner’s of Owner’s EquityEquity
Clossing EntriesClossing EntriesClossing EntriesClossing Entries
Clossing entries (Jurnal Penutup) adl Jurnal yang dibuat pada akhir
periode akuntansi
Clossing entries (Jurnal Penutup) adl Jurnal yang dibuat pada akhir
periode akuntansi
Clossing EntriesClossing EntriesClossing EntriesClossing Entries
Fungsi Clossing entries adl Menutup Saldo perkiraan
sementara/nominal
Fungsi Clossing entries adl Menutup Saldo perkiraan
sementara/nominal
Clossing EntriesClossing EntriesClossing EntriesClossing Entries
Dalam proses penutupan digunakan perkiraan
“INCOME SUMMARY”
Dalam proses penutupan digunakan perkiraan
“INCOME SUMMARY”
Langkah2 Clossing Entries
1. Menutup Perkiraan Revenue
2. Menutup Perkiraan Expenses
3. Menutup Perkiraan Income Summary
4. Menutup Perkiraan Drawing/ Withdrawal
OWNER’S CAPITALOWNER’S CAPITAL
Income Summary
11Menutup Revenue ke Income Summary22
Menutup Expenses ke Income Summary
33 Net Income or Net Loss is transferred to Owner’s Capital
44Menutup Drawing ke Owner’s Capital
Akun Akun Income Summary Income Summary tidak akan muncul dlm tidak akan muncul dlm
financial statements.financial statements.
Akun Akun Income Summary Income Summary tidak akan muncul dlm tidak akan muncul dlm
financial statements.financial statements.
The Closing ProcessThe Closing ProcessThe Closing ProcessThe Closing Process
Wages Expense
Bal. 4,525
Rent Expense
Bal. 1,600
Depreciation Expense
Bal. 50
Utilities Expense
Bal. 985
Supplies Expense
Bal. 2,040
Insurance Expense
Bal. 100
Miscellaneous Expense
Bal. 455
Fees Earned
Bal. 16,840
Rent Revenue
Bal. 120
Chris Clark, Capital
Bal. 25,000
Chris Clark, Drawing
Bal. 4,000
Income Summary
Note: Note: Saldo tersebut adl Saldo tersebut adl
Saldo sebelum Saldo sebelum penutupanpenutupan
Note: Note: Saldo tersebut adl Saldo tersebut adl
Saldo sebelum Saldo sebelum penutupanpenutupan
The Closing ProcessThe Closing ProcessThe Closing ProcessThe Closing Process
Fees Earned
Bal. 16,840
Rent Revenue
Bal. 120
Income Summary16,840
120
16,960
The Closing ProcessThe Closing ProcessThe Closing ProcessThe Closing Process
Close RevenuesClose Revenues
Fees Earned 16.840Rent Revenue 120
Income Summary 16.960
Income Summary 9,775Wages Expense 4,525Rent Expense 1,600Depreciation Expense 50Utilities Expense 985Supplies Expense 2040Insurance Expense 100Miscellaneous Expense 455
Close ExpensesClose Expenses
Wages Expense
Bal. 4,525
Rent Expense
Bal. 1,600
Depreciation Expense
Bal. 50
Utilities Expense
Bal. 985
Supplies Expense
Bal. 2,040
Insurance Expense
Bal. 100
Miscellaneous Expense
Bal. 455
Income Summary
16,9609,775
455
100
2,040
985
50
1,600
4,525
Close ExpensesClose ExpensesClose ExpensesClose Expenses
Income Summary 7,205
Chris Carlk, Capital 7,205
Close Income SummaryClose Income Summary
Chris Clark, Capital
Bal. 25,000
Chris Clark, Drawing
Bal. 4,000
Income Summary
16,9609,7757,205
7,205
Close Income SummaryClose Income SummaryClose Income SummaryClose Income Summary
Chris Clark, Capital
Bal. 25,000
Chris Clark, Drawing
Bal. 4,000
7,205
4,000
4,000
Close DrawingClose DrawingClose DrawingClose Drawing
Chris Carlk, Capital 4,000
Chris Carlk, Drawing 4,000
Wages Expense
Bal. 4,525
Rent Expense
Bal. 1,600
Depreciation Expense
Bal. 50
Utilities Expense
Bal. 985
Supplies Expense
Bal. 2,040
Insurance Expense
Bal. 100
Miscellaneous Expense
Bal. 455
Chris Clark, Capital
Bal. 25,000
Chris Clark, Drawing
Bal. 4,000
Income Summary
Fees Earned
Bal. 16,840
Rent Revenue
Bal. 120
16,480
120
16,9609,775
445
100
2,040
985
50
1,600
4,525
7,205
7,205
4,000
4,000
Close RevenuesClose Revenues
Close ExpensesClose Expenses
Close Income SummaryClose Income Summary
Close DrawingClose Drawing
16,84016,840
120120
16,96016,960
4,5254,525
1,6001,600
5050
985985
2,0402,040
100100
455455
9,7759,775
7,2057,205
7,2057,205
4,0004,000
4,0004,000
Review of the Closing ProcessReview of the Closing ProcessReview of the Closing ProcessReview of the Closing Process
Setelah Jurnal Penutup dibuat dan diposting maka Saldo Perkiraan Nominal
= 0
Setelah Jurnal Penutup dibuat dan diposting maka Saldo Perkiraan Nominal
= 0
Post-closing Trial BalancePost-closing Trial BalancePost-closing Trial BalancePost-closing Trial Balance
NetSolutionsPost-Closing Trial Balance
December 31, 2005Cash 2 065 00Accounts Receivable 2 720 00Supplies 760 00Prepaid Insurance 2 300 00Land 20 000 00Office Equipment 1 800 00Accumulated Depreciation 50 00Accounts Payable 900 00Wages Payable 250 00Unearned Rent 240 00Chris Clark, Capital 28 205 00
29 645 00 29 645 00
REVERSING ENTRYJurnal 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 ENTRYJurnal Pembalik
Ciri-ciri Jurnal Penyesuaian yang harus di-Reverse:
1. Adanya Akun Expense DIKREDIT2. Adanya Akun Revenue DIDEBIT3. Adanya Akun PAYABLE4. Adanya Akun RECEIVABLE
Financial Analysis for Financial Analysis for NetSolutionsNetSolutions
Financial Analysis for Financial Analysis for NetSolutionsNetSolutions
Working Capital = $7,845 – $1,390
Working Capital =
Current Assets
–Current
Liabilities
Working Capital = $6,455
Current Ratio =
Current Assets
÷Current
Liabilities
Financial Analysis for Financial Analysis for NetSolutionsNetSolutions
Financial Analysis for Financial Analysis for NetSolutionsNetSolutions
Current Ratio = $7,845 ÷ $1,390
Current Ratio = 5.6
Financial Analysis for Financial Analysis for NetSolutionsNetSolutions
Financial Analysis for Financial Analysis for NetSolutionsNetSolutions
This ratio implies that NetSolutions is able to pay
its current liabilities.
This ratio implies that NetSolutions is able to pay
its current liabilities.
Financial Analysis for Financial Analysis for NetSolutionsNetSolutions
Financial Analysis for Financial Analysis for NetSolutionsNetSolutions
Current ratio = $7,845 ÷ $1,390
Current ratio =
Current Assets
÷Current
Liabilities
Current ratio = 5.6
Financial Analysis for Financial Analysis for NetSolutionsNetSolutions
Financial Analysis for Financial Analysis for NetSolutionsNetSolutions
NetSolutions can use the current ratio to make comparisons across
companies and with industry averages.
NetSolutions can use the current ratio to make comparisons across
companies and with industry averages.
The EndThe End
Chapter 4Chapter 4