Penyusunan Laporan Keuangan dan Jurnal Penutup
© Jurusan Akuntansi UK Petra - 2011
Tujuan Pembelajaran Konseptual
Menggunakan Work Sheet untuk membantu penyusunan laporan keuangan Menjelaskan maksud menutup buku besar Mengidentifikasi akun permanen dan akun temporer Membuat jurnal penutup Menjelaskan dan membuat jurnal koreksi Membuat Neraca yang diklasifikasikan
© Jurusan Akuntansi UK Petra - 2011
Keuntungan Work Sheet Membantu Membantu penyusunan penyusunan Laporan LaporanKeuangan Keuangan(( financial financial statements). statements).
Mengurangi Mengurangi kemungkinan kemungkinan kekeliruan kekeliruan Menunjukkan Menunjukkan hubungan hubungan accounts accountsdengan dengan adjustment-nya. adjustment-nya.
Worksheet bukan Lap Keuangan. Tidak harus dibuat
Membantu Membantudalam dalam pembuatan pembuataninterim interim financial financial statements. statements.
Menunjukkan Menunjukkan transaksi transaksiyang yang disesuaikan. disesuaikan.
© Jurusan Akuntansi UK Petra - 2011
FastForward Work Sheet For Month Ended December 31, 2007
Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depr. - Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue Rental revenue Depr. expense Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals
Unadjusted Trial Balance Dr. Cr. 4,350 9,720 2,400 26,000
Adjustments Dr. Cr.
6,200 3,000 30,000 200 5,800 300 1,400 1,000 230 45,300
Adjusted Trial Balance Dr. Cr.
Pertama, Pertama, isi isi kolom kolom unadjusted unadjusted trial trial balance. balance.
45,300
© Jurusan Akuntansi UK Petra - 2011
FastForward Work Sheet For Month Ended December 31, 2007 Accounts receivable Supplies Prepaid insurance Equipment Accum. depr. - Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue Rental revenue Depr. expense Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals
9,720 2,400 26,000
f
6,200 3,000 30,000
d
1,800 b a
1,050 100
c
375
e
210
d f
250 1,800
Kedua, Kedua, masukkan masukkan adjustments. adjustments.
250
200 5,800 300 1,400 1,000 230 45,300
45,300
c e a
375 210 100
b
1,050 3,785
3,785
© Jurusan Akuntansi UK Petra - 2011
FastForward Work Sheet For Month Ended December 31, 2007
Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depr. - Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue Rental revenue Depr. expense Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals
Unadjusted Trial Balance Dr. Cr. 4,350 9,720 2,400 26,000
Adjustments Dr. Cr. f
1,800
Ketiga, Ketiga, isi isi kolom kolom 6,200 adjusted trial adjusted trial 3,000 d 250 balance. balance. 30,000
b a
1,050 100
c
375
e
210 200
200 5,800
Adjusted Trial Balance Dr. Cr. 4,350 1,800 8,670 2,300 26,000
d f
250 1,800
7,850
300 1,400 1,000 230 45,300
45,300
375 6,200 210 2,750 30,000
300 c e a
375 210 100
b
1,050 3,785
3,785
375 1,610 100 1,000 1,050 230 47,685
47,685
© Jurusan Akuntansi UK Petra - 2011
FastForward Work Sheet For Month Ended December 31, 2007 Adjusted Trial Balance Dr. Cr. 4,350 1,800 8,670 2,300 26,000
Income Statement Dr. Cr.
Keempat, Keempat, pisahkan pisahkan saldo saldo adjusted adjusted trial trial balance balance menurut menurut financial financial 375 statement-nya. statement-nya. 6,200
Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depr. - Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue Rental revenue Depr. expense Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals
210 2,750 30,000 200 7,850 300
7,850 300 375 1,610 100 1,000 1,050 230 47,685
47,685
Balance Sheet & Statement of Equity Dr. Cr. 4,350 1,800 8,670 2,300 26,000 375 6,200 210 2,750 30,000 200
375 1,610 100 1,000 1,050 230 4,365
8,150
43,320
39,535
© Jurusan Akuntansi UK Petra - 2011
FastForward Work Sheet For Month Ended December 31, 2007
Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depr. - Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue Rental revenue Depr. expense Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals Net income
Adjusted Trial Balance Dr. Cr. 4,350 1,800 8,670 2,300 26,000
Income Statement Dr.
Cr.
375 6,200 210 2,750 30,000 200
Balance Sheet & Statement of Equity Dr. Cr. 4,350 1,800 8,670 2,300 26,000 375 6,200 210 2,750 30,000 200
7,850 atau loss, 7,850 hitung income Kelima, Kelima, hitung income atau loss, 300 300 jumlahkan income 375 375 jumlahkan kolom kolom income statement statement 1,610 1,610 dan kolom balance sheet. dan kolom 100 100 balance sheet. 1,000 1,050 230 47,685
47,685
1,000 1,050 230 4,365 3,785 8,150
8,150 8,150
43,320
39,535
43,320
3,785 43,320
© Jurusan Akuntansi UK Petra - 2011
FastForward FastForward Income IncomeStatement Statement For the Month Ended For the Month EndedDecember December31, 31,2007 2007 Revenues: Revenues: Consulting $$ 7,850 Consultingrevenue revenue 7,850 Rental revenue 300 Rental revenue 300 Total revenues 8,150 Total revenues 8,150 Operating expenses: Operating expenses: Depr. Depr.expense expense- -Equip. Equip. $$ 375 375 Salaries expense 1,610 Salaries expense 1,610 Insurance expense 100 Insurance expense 100 Rent expense 1,000 Rent expense 1,000 Supplies expense 1,050 Supplies expense 1,050 Utilities expense 230 Utilities expense 230 Total expenses 4,365 Total expenses 4,365 Net income $ 3,785 Net income $ 3,785
P1
Work Worksheet sheet tidak tidak menggantikan menggantikan financial financial statements. statements.
Menyusun Financial Statements nMenyusun Income Statement. oMenyusun Statement of Owner’s Equity. FastForward Statement of Owner's Equity For the Month Ended December 31, 2007 C. Taylor, Capital 12/1/07 Investment by owner Add: Net income $ Total Less: Withdrawal by owner C. Taylor, Capital 12/31/07
$ 30,000 3,785
-0-
33,785 33,785 200 $ 33,585
© Jurusan Akuntansi UK Petra - 2011
FastForward FastForward Statement StatementofofOwner's Owner'sEquity Equity For Forthe theMonth MonthEnded EndedDecember December31, 31,2007 2007 C.C.Taylor, Taylor,Capital Capital12/1/07 12/1/07 Add: Investment by Add: Investment byowner owner Net Netincome income Total Total Less: Less:Withdrawal Withdrawalbybyowner owner C.C.Taylor, Capital 12/31/07 Taylor, Capital 12/31/07
$$ -0--0$$
30,000 30,000 3,785 3,785 $$
$$
33,785 33,785 33,785 33,785 200 200 33,585 33,585
pMenyusun Balance Sheet. FastForward FastForward Balance BalanceSheet Sheet December 31, December 31,2007 2007
Assets Assets
Cash Cash Accounts Accountsreceivable receivable Supplies Supplies Prepaid Prepaidinsurance insurance Equipment Equipment Less: Less:accum. accum.depr. depr. Total assets Total assets
$$
$$
Liabilities Liabilities
Accounts $$ Accountspayable payable Salaries Salariespayable payable Unearned Unearnedconsulting consultingrevenues revenues Total liabilities Total liabilities
26,000 26,000 (375) (375)
6,200 6,200 210 210 2,750 2,750
$$
25,625 25,625 42,745 42,745
$$
9,160 9,160
$$
33,585 33,585 42,745 42,745
Owner's Owner'sEquity Equity
C.Taylor, C.Taylor,Capital Capital Total liabilities Total liabilitiesand andequity equity
4,350 4,350 1,800 1,800 8,670 8,670 2,300 2,300
© Jurusan Akuntansi UK Petra - 2011
Menutup Buku Besar
Membuat NOL saldo akun revenue, expense dan withdrawal account pada akhir periode Digunakan akun Income Summary untuk membantu proses penutupan.
Identify accounts for closing.
Record and post closing entries.
Prepare post-closing trial balance. © Jurusan Akuntansi UK Petra - 2011
Akun Temporer dan Permanen (Temporary and Permanent Accounts)
Income Summary
Liabilities
Permanent Accounts
Owner’s Capital
Temporary Accounts
Assets Withdrawal s
Expenses
Revenues
Proses ProsesClosing Closing hanya hanyauntuk untukAkun Akun Temporer. Temporer. © Jurusan Akuntansi UK Petra - 2011
Membuat Jurnal Penutup (Closing Entries) n nMenutup MenutupAkun AkunRevenue Revenue ke kedalam dalamAkun AkunIncome Income Summary. Summary. o oMenutup MenutupAkun AkunExpense Expense ke kedalam dalamAkun AkunIncome Income Summary. Summary.
Bagaimana proses penutupan dilakukan
p pMenutup MenutupAkun AkunIncome Income Summary Summary ke kedalam dalam Akun AkunOwner’s Owner’sCapital. Capital. q qMenutup MenutupAkun Akun Withdrawals Withdrawalske kedalam dalam Akun AkunOwner’s Owner’sCapital. Capital. © Jurusan Akuntansi UK Petra - 2011
Proses Closing Expense Accounts 10,000
Revenue Accounts 25,000
10,000
25,000
Income Summary
Withdrawals Account 5,000
Owner's Capital 30,000
30,000
Saldo sebelum closing.
5,000 © Jurusan Akuntansi UK Petra - 2011
Expense Accounts 10,000
10,000
nClose Revenue accounts to Income Summary.
Revenue Accounts 25,000 25,000
-
Income Summary 25,000
Owner's Capital 30,000
30,000
25,000
Withdrawals Account 5,000
5,000 © Jurusan Akuntansi UK Petra - 2011
Expense Accounts 10,000 10,000
oClose Expense accounts to Income Summary.
Revenue Accounts 25,000 25,000
-
-
Income Summary 10,000 25,000
Owner's Capital 30,000
30,000
15,000
Saldo SaldoAkun AkunIncome Income Summary Summarysama sama dengan dengannet netincome. income.
Withdrawals Account 5,000
5,000 © Jurusan Akuntansi UK Petra - 2011
Expense Accounts 10,000 10,000
pClose Income Summary to Owner’s Capital.
Revenue Accounts 25,000 25,000
-
-
Income Summary 10,000 25,000 15,000 Owner's Capital 30,000 15,000 45,000
-
Withdrawals Account 5,000
5,000 © Jurusan Akuntansi UK Petra - 2011
Expense Accounts 10,000 10,000
Saldo SaldoAkun AkunTemporer Temporer menjadi menjadisama samadengan dengan NOL NOL
Revenue Accounts 25,000 25,000
-
-
Income Summary 10,000 25,000 15,000 Owner's Capital 30,000 5,000 15,000 45,000 40,000
-
qClose Withdrawals account to Owner’s Capital.
Withdrawals Account 5,000 5,000
5,000 © Jurusan Akuntansi UK Petra - 2011
FastForward Adjusted Trial Balance December 31, 2007 Cash $ Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue Rental revenue Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals $
4,350 1,800 8,670 2,300 26,000
CONTOH $
375 6,200 210 2,750 30,000
200 7,850 300 375 1,610 100 1,000 1,050 230 47,685 $
47,685 © Jurusan Akuntansi UK Petra - 2011
FastForward Adjusted Trial Balance December 31, 2007 Cash $ Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue Rental revenue Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals $
4,350 1,800 8,670 2,300 26,000 $
375 6,200 210 2,750 30,000
200
nClose Revenue accounts to Income Summary.
7,850 300 375 1,610 100 1,000 1,050 230 47,685 $
47,685 © Jurusan Akuntansi UK Petra - 2011
n Close Revenue Accounts to Income Summary Dec. 31 Consulting revenue Rental revenue Income summary
Dr. 7,850 300
Cr.
8,150 Rental Revenue 300 300
Income Summary 8,150
Consulting Revenue 7,850 7,850
© Jurusan Akuntansi UK Petra - 2011
FastForward Adjusted Trial Balance December 31, 2007 Cash $ Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue Rental revenue Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals $
4,350 1,800 8,670 2,300 26,000 $
375 6,200 210 2,750 30,000
200
oClose Expense accounts to Income Summary.
7,850 300 375 1,610 100 1,000 1,050 230 47,685 $
47,685 © Jurusan Akuntansi UK Petra - 2011
o Close Expense Accounts to Income Summary
Dec. 31 Income summary Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense Utilities expense
Dr. 4,365
Cr. 375 1,610 100 1,000 1,050 230
© Jurusan Akuntansi UK Petra - 2011
Posting Posting Depreciation Expense- Eq. 375 375 -
Rent Expense 1,000 1,000 -
Salaries Expense 1,610 1,610 -
Supplies Expense 1,050 1,050 -
Income Summary 4,365 8,150
Insurance Expense 100 100 -
Utilities Expense 230 230 -
Net Income
3,785
© Jurusan Akuntansi UK Petra - 2011
FastForward Adjusted Trial Balance December 31, 2007 Cash $ Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue Rental revenue Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals $
4,350 1,800 8,670 2,300 26,000 $
375 6,200 210 2,750 30,000
200
pClose Income Summary to Owner’s Capital.
7,850 300 375 1,610 100 1,000 1,050 230 47,685 $
47,685 © Jurusan Akuntansi UK Petra - 2011
p Close Income Summary to Owner’s Capital Dec.
31 Income summary C. Taylor, Capital
C. Taylor, Capital 30,000 3,785
Dr. 3,785
Cr. 3,785
Income Summary 4,365 8,150 3,785 -
33,785
© Jurusan Akuntansi UK Petra - 2011
FastForward Adjusted Trial Balance December 31, 2007 Cash $ Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue Rental revenue Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals $
4,350 1,800 8,670 2,300 26,000 $
375 6,200 210 2,750 30,000
200
qClose Withdrawals to Owner’s Capital.
7,850 300 375 1,610 100 1,000 1,050 230 47,685 $
47,685 © Jurusan Akuntansi UK Petra - 2011
q Close Withdrawals to Owner’s Capital Dr. Dec. 31 C. Taylor, Capital 200 C. Taylor, Withdrawals C. Taylor, Withdrawals 200 200
-
Cr. 200
C. Taylor, Capital 200 30,000 3,785 33,585 © Jurusan Akuntansi UK Petra - 2011
Neraca Saldo Setelah Penutupan (PostClosing Trial Balance) Daftar Daftar Akun Akun
permanen permanen beserta beserta saldonya saldonya setelah setelah proses proses closing closing Total Total debet debet harus harus sama sama dengan dengan total total kredit kredit
Perhatikan Postclosing trial balance.
© Jurusan Akuntansi UK Petra - 2011
Post-Closing Trial Balance FastForward Post-Closing Trial Balance December 31, 2007 Cash $ 4,350 Accounts receivable 1,800 Supplies 8,670 Prepaid insurance 2,300 Equipment 26,000 Accumulated depreciation-Equipment $ 375 Accounts payable 6,200 Salaries payable 210 Unearned consulting revenue 2,750 C.Taylor, Capital 33,585 Totals $ 43,120 $ 43,120 © Jurusan Akuntansi UK Petra - 2011
Siklus Akuntansi (1) Analisis transaksi
(2) Menjurnal
(3) Posting
(10) Jurnal pembalik (pilihan)
(9) Neraca saldo setelah ditutup
SIKLUS AKUNTANSI
(4) Neraca Saldo sebelum disesuiakan
(5) Penyesuaian
(8) Jurnal penutup
(7) Membuat laporan keuangan
(6) Neraca Saldo setelah disesuiakan © Jurusan Akuntansi UK Petra - 2011
Pos-pos di dalam Balance Sheet menurut kelompoknya.
© Jurusan Akuntansi UK Petra - 2011
Pos di dalam Balance Sheet dikelompokkan sebagai berikut: Assets Liabilities and Equity Current assets Current liabilities Noncurrent assets Noncurrent liabilities Long-term investments Capital Plant assets Intangible assets Kelompok Current adalah assets atau liability yang diharapkan akan jatuh tempo dalam jangka waktu satu tahun atau satu siklus operasi normal perusahaan, mana yang lebih lama. © Jurusan Akuntansi UK Petra - 2011
Snowboarding Components Balance Sheet (Partial) January 31, 2008 ASSETS Current assets Cash Short-term investments Accounts receivable Merchandise inventory Prepaid expenses Total current assets Long-term investments Notes receivable Investments in stocks and bonds Land held for future expansion Total investments Plant assets Store equipment Less accumulated depreciation Buildings Less accumulated depreciation Land Total plant assets Intangible assets Total assets
$
6,500 2,100 4,400 27,500 2,400 $
42,900
1,500 18,000 48,000
Current assets adalah assets yang 67,500 akan dijual, ditagih atau digunakan 33,200 dalam satu tahun $tau satu siklus 8,000 25,200 operasi, mana yang170,000 lebih125,000 panjang. 45,000 73,200
$
223,400 10,000 343,800
© Jurusan Akuntansi UK Petra - 2011
Snowboarding Components Balance Sheet (Partial) January 31, 2008 ASSETS Current assets Cash Short-term investments Accounts receivable Merchandise inventory Prepaid expenses Total current assets Long-term investments Notes receivable Investments in stocks and bonds Land held for future expansion Total investments Plant assets Store equipment Less accumulated depreciation Buildings Less accumulated depreciation Land Total plant assets Intangible assets Total assets
$
6,500 2,100 4,400 27,500 2,400 $
42,900
1,500 18,000 48,000 67,500
$ 33,200 Long-term investments adalah 8,000 25,200 170,000 dimiliki lebih investasi yang diharapkan 45,000 125,000 dari satu tahun atau siklus73,200 operasi, mana yang lebih panjang 223,400 10,000 $
343,800
© Jurusan Akuntansi UK Petra - 2011
Snowboarding Components Balance Sheet (Partial) January 31, 2008 ASSETS Current assets Cash $ 6,500 Short-term investments 2,100 Accounts receivable 4,400 Merchandise inventory 27,500 Prepaid expenses 2,400 Total current assets $ 42,900 Long-term investments Plant assets are assets yang memiliki masa Notes receivable 1,500 manfaat jangka panjang, dan digunakan untuk Investments in stocks and bonds 18,000 operasional (produksi / jasa). Land held for future expansion / menjual barang 48,000 Total investments 67,500 Plant assets Store equipment $ 33,200 Less accumulated depreciation 8,000 25,200 Buildings 170,000 Less accumulated depreciation 45,000 125,000 Land 73,200 Total plant assets 223,400 Intangible assets 10,000 Total assets $ Akuntansi 343,800UK Petra - 2011 © Jurusan
Snowboarding Components Balance Sheet (Partial) January 31, 2008 ASSETS Current assets Cash Short-term investments Accounts receivable Merchandise inventory Prepaid expenses Total current assets Long-term investments Notes receivable Investments in stocks and bonds Land held for future expansion Total investments Plant assets Store equipment Less accumulated depreciation Buildings Less accumulated depreciation Land Total plant assets Intangible assets Total assets
$
6,500 2,100 4,400 27,500 2,400 $
42,900
1,500 18,000 48,000 67,500 $
33,200 8,000 170,000 45,000
25,200yang Intangible assets adalah 125,000 digunakan untuk operasional dan 73,200 tidak memiliki bentuk fisik223,400 10,000 $
343,800
© Jurusan Akuntansi UK Petra - 2011
Snowboarding Components Balance Sheet (Partial) January 31, 2008 LIABILITIES Current liabilities Accounts payable Wages payable Notes payable Current portion of long-term liabilities Total current liabilities Long-term liabilities: Notes payable (net of current portion) Total liabilities EQUITY T. Hawk, Capital Total liabilities and equity
$ 15,300 3,200 3,000 7,500 $ 29,000 150,000 $ 179,000 164,800 $ 343,800
Current liabilities adalah kewajiban yang jatuh tempo dalam satu tahun atau satu siklus operasi perusahaan sejak tanggal Balance Sheet, mana yang lebih panjang. © Jurusan Akuntansi UK Petra - 2011
Snowboarding Components Balance Sheet (Partial) January 31, 2008 LIABILITIES Current liabilities Accounts payable Wages payable Notes payable Current portion of long-term liabilities Total current liabilities Long-term liabilities: Notes payable (net of current portion) Total liabilities EQUITY T. Hawk, Capital Total liabilities and equity
$ 15,300 3,200 3,000 7,500 $ 29,000 150,000 $ 179,000 164,800 $ 343,800
Long-term liabilities adalah kewajiban yang jatuh tempo lebih dari satu tahun atau satu siklus operasi perusahaan, mana yang lebih panjang. © Jurusan Akuntansi UK Petra - 2011
Snowboarding Components Balance Sheet (Partial) January 31, 2008 LIABILITIES Current liabilities Accounts payable Wages payable Notes payable Current portion of long-term liabilities Total current liabilities Long-term liabilities: Notes payable (net of current portion) Total liabilities EQUITY T. Hawk, Capital Total liabilities and equity
$ 15,300 3,200 3,000 7,500 $ 29,000 150,000 $ 179,000 164,800 $ 343,800
Equity Klaim pemilik atas assets. © Jurusan Akuntansi UK Petra - 2011
Latihan Soal – Pilihan Ganda 1.
Sebuah akun (account) akan memiliki saldo nol (zero balance) setelah jurnal penutup (closing entries) dibuat dan di-posting, adalah akun: a. b. c. d. e.
2.
Berikut adalah pernyataan yang SALAH terkait dengan kertas kerja (work sheet) a. b. c. d. e.
3.
unearned revenue service revenue supplies accumulated depreciation semua jawaban salah
work sheet adalah salah satu alat akuntan untuk membuat laporan keuangan work sheet tidak dapat digunakan sebagai dasar mem-posting ke ledger work sheet diberikan kepada pihak yang memerlukan laporan keuangan laporan keuangan dapat langsung dibuat dari work sheet sebelum jurnal penyesuaian dibuat dan di-posting’ semua jawaban salah
Berikut ini adalah “Permanent (real) account” yang tidak ditutup pada akhir perode akuntansi, KECUALI: a. b. c. d. e.
Semua assets accounts Semua liability accounts Owner’s capital account Owner’s drawing account Semua salah
© Jurusan Akuntansi UK Petra - 2011
4.
Berikut ini adalah pernyataan yang benar, terkait dengan jurnal penutup (closing entries) a. Debet masing masing account revenue dan kredit income summary b. Debet income summary dan kredit masing-masing account expenses c. Debet income summary dan kredit owner’s capital jika terjadi laba bersih d. Debet owner’s capital dan kredit account owner’s drawing e. Semua jawaban benar
5.
Tanggal 5 Januari, sebuah pelunasan piutang dari pelanggan sebesar $100 dijurnal debet Cash $100 dan kredit Unearned Revenue $100. Tanggal 9 Januari diketahui bahwa jurnal tersebut salah. Jurnal koreksi (correcting entries) yang harus dibuat untuk membetulkan jurnal tanggal 5 Januari adalah: a. Unearned Revenue (Dr) $100, Service Revenue (Cr) $100 b. Unearned Revenue (Dr) $100, Account Receivable (Cr) $100 c. Cash (Dr) $100, Service Revenue (Cr) $100 d. Cash (Dr) $100, Account Receivable (Cr) $100 e. Semua jawaban salah
6.
Tanggal 10 Januari, sebuah Office Equipment seharga $100 dibeli dengan kredit. Atas transaksi ini perusahaan membuat jurnal Debet Delivery Equipment $10 dan Kredit Account Payable $10. Jurnal koreksi (correcting entries) yang harus dibuat untuk membetulkan jurnal ini adalah: a. Delivery Equipment (Dr) $90, Account Payable (Cr) $90 b. Office Equipment (Dr) $90, Account Payable (Cr) $90 c. Office Equipment (Dr) $100, Account Payable (Cr) $100 d. Office Equipment (Dr) $100, Delivery Equipment (Cr) $10, Account Payable (Cr) $90 e. Semua jawaban salah
© Jurusan Akuntansi UK Petra - 2011
7. Berikut ini adalah Account yang masuk dalam kelompok Aktiva Lancar (current assets), KECUALI: a. b. c. d. e.
Preapid Expenses Short-term investment Account Receivable Supplies Semua jawaban salah
8. Berikut ini adalah Account yang masuk dalam kelompok Kewajiban Lancar (current liabilities), KECUALI a. b. c. d. e.
Account payable Taxes payable Bond payable Salaries payable Semua jawaban salah
9. Berikut ini adalah account yang diklasifikasikan sebagai “Temporary (Nominal) Account”, KECUALI: a. b. c. d. e.
Service Revenue Accummulated Deperesiation Suplies Expenses R. Neal, Drawing Semua jawaban benar
© Jurusan Akuntansi UK Petra - 2011
10. Berikut ini adala langkah-langkah yang dilakukan dalam siklus akuntansi, KECUALI: a. b. c. d. e.
Men-jurnal dan mem-posting Jurnal penutup Membuat laporan keuangan Membuat kertas kerja (work sheet) Menjurnal transaksi Semua jawaban salah
11. Berikut ini adalah account yang tetap muncul di Neraca Saldo setelah ditutup (postclosing trial balance), KECUALI: a. b. c. d. e.
Accumulated Depreciation Cash Bond Payable Unearned Revenue Semua jawaban salah
12. Neraca saldo setelah disesuaikan per 31 Januari 2006 (adjusted trial balance) menunjukkan saldo: Supplies (Dr) $800 dan Supplies Expenses (Dr) $900. Jika selama bulan Januari Perusahaan membeli Supplies $600 dan saldo Supplies Expeses tersebut adalah hasil Jurnal Penyesuaian (adjusting entries) pada tanggal 31 Januari, maka Saldo Supplies pada tanggal 1 Januari adalah: a. b. c. d. e.
$1.400 $1.100 $1.700 $200 Semua jawaban salah © Jurusan Akuntansi UK Petra - 2011
Latihan 5-1 1. Untuk masing-masing akun berikut ini kelompokkan ke dalam: A. Current Assets; B. Long-term Investment; C. Plant Assets D. Intangible Assets; E. Current Liabilities; F. Long-term Liabilities; G. Equity Akun: 1. Trademarks 2. Account Receivable 3. Land not used in operation 4. Long-term note payable 5. Cash 6. Unearned revenue 7. Wages payable 8. Store Equipment 9. Account payable 10. Prepaid rent 11. Interest payable
12. Owner, Capital 13. Accumulated Depreciation 14. Office Supplies
© Jurusan Akuntansi UK Petra - 2011
Latihan 5-2 Lihat latihan 4-8 Buat work sheet untuk membantu penyusunan laporan keuangan Buat laporan laba rugi, laporan perubahan ekuitas dan Neraca per 31 Desember 2005 Buat jurnal penutup untuk menutup akun temporer Susun Neraca saldo setelah penutupan. © Jurusan Akuntansi UK Petra - 2011
Latihan 5-3 1 April 2005, Jenni mendirikan Travel Agent. Transaksi selama bulan April adalah: April 1, Jenni menginvestasikan kas $20.000 dan computer equipment $40.000 2, Dibayar sewa office space $1.700 untuk sewa bulan april 3, Dibeli tunai office supplies $1.100 10, Dibayar premi asuransi untuk waktu 1 tahun senilai $ 3.600 14, Dibayar gaji karyawan untuk 2 minggu pertama $1.800 24, Diterima pendapatan komisi dari Airlines atas hasil penjualan tiket 28, Dibayar gaji karyawan untuk 2 minggu pertama $1.800 29, Dibayar $250 untuk perbaikan komputer 30, dibayar tagihan telepon $650 30, diambil kas untuk keperluan pribadi $1.500
© Jurusan Akuntansi UK Petra - 2011
Diminta: 1. Buat jurnal untuk setiap transaksi bulan April 2. Posting setiap jurnal ke General Ledger 3. Buat Unadjusted Trial Balance per 30 April 4. Buat Jurnal penyesuaian (adjusting entries) untuk informasi sbb: a) 2/3 premi asuransi per bulan telah expired b) Office supplies yang tersisa pada 30 April $700 c) Penyusutan equipment bulan April $600 d) Beban gaji yang telah terjadi dan belum dibayar $320 e) Pendapatan komisi yang telah terjadi dan belum ditagih $1.650 5. Buat dan selesaikan worksheet 10 kolom 6. Buat Income statement; owners’equity statement dan Balance sheet 7. Buat Jurnal penutup (closing entries) 8. Buat Post-closing Trial Balance
© Jurusan Akuntansi UK Petra - 2011