AKUN__BAB 2 Analisis Transaksi [Compatibility Mode]
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Transcript of AKUN__BAB 2 Analisis Transaksi [Compatibility Mode]
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Chapter Chapter 22Analyzing TransactionsAnalyzing Transactions
Accounting, 21st Editiong,Warren Reeve Fess
Unsur-unsur dalam Financial Statements disebut Rekening/Akun/account
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Account adl Catatan mengenai saldo dan perubahan atas Harta, hutang, modal, pendapatan dan Beban.Kelompok akun yang sejenis disebut buku besar (ledger).
Daftar Perkiraan dalam buku besar disebut Bagan
Perkiraan /chart of accounts.
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NetSolutionsChart of Accounts
Financial Reporting/Neraca Income Statement1. Assets11 Cash12 Accounts Receivable
4. Revenue41 Fees Earned42 Rent Revenue12 Accounts Receivable
14 Supplies15 Prepaid Insurance17 Land18 Office Equipment19 Accumulated
Depreciation19 Accumulated Depreciation2. Liabilities21 A t P bl
42 Rent Revenue
5. Expenses51 Wages Expense52 Rent Expense53 Depreciation Expense54 Utilities Expense55 Supplies Expense56 Insurance Expense59 Mi ll E21 Accounts Payable
22 Wages Payable23 Unearned Rent
3. Owner’s Equity31 Chris Clark, Capital32 Chris Clark, Drawing
59 Miscellaneous Expense
NetSolutionsBagan Akun
Financial Reporting/Neraca Income Statement/Lap Laba-Rugi
1. Aset11 Kas12 Piutang Usaha
4. Pendapatan41 Pendapatan Jasa42 Pendapatan sewa12 Piutang Usaha
14 Perlengkapan15 Asuransi Dibayar Dimuka17 Tanah18 Peralatan Kantor19 Akumulasi Peyusutan - Peralatan2. Liabilitas21 Hutang Usaha22 Hutang Gaji23 P d t dit i di k
42 Pendapatan sewa
5. Beban-beban51 Beban Gaji52 Beban Sewa53 Beban Penyusutan54 Beban Umum55 Beban Perlengkapan56 Beban Asuransi59 B b L i l i23 Pendapatan diterima dimuka
3. Ekuitas Pemilik31 Modal Chris Clark32 Prive, Chris Clark
59 Beban Lain-lain
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Klasifikasi Perkiraan/AccountKlasifikasi Perkiraan/Account
AssetsAssets Liabilities Liabilities Aktiva/Harta Aktiva/Harta HutangHutang
CashAccounts receivablePrepaid Insurance
Accounts payableNotes payableWages payableSupplies
LandBuildingEQuipment
Wages payableTax PayableInterest PayableUnearned Fees
Klasifikasi PerkiraanKlasifikasi Perkiraan
LiabilitiesLiabilitiesAssetsAssets
Hutang biasanya disebutkan dalam neraca dengan judul
blLiabilitiesLiabilities
HutangHutangAssetsAssets
Aktiva/HartaAktiva/Hartapayable.
Accounts payableNotes payable
bl
CashAccounts receivablePrepaid Insurance
Wages payableTax PayableInterest PayableUnearned Fees
pSuppliesLandBuildingEquipment
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Klasifikasi Perkiraan/AccountKlasifikasi Perkiraan/Account
Owner’s equity
Modal
RevenuesRevenues/Pendapatan/Pendapatan
Menambah ModalMenambah ModalChris Clark, CapitalChris Clark, Drawing (-) Fees Earned
ExpensesExpenses /Beban/Beban
Mengurangi Mengurangi Modal.Modal.
Rent Expenseg ( ) Fees EarnedRent Revenue
Rent ExpenseSalary ExpenseUtilities Expense
Bentuk Perkiraan yang paling sederhana disebut
T Account.
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The TThe T--AccountAccount
Cash
Diberi JudulDiberi Judul
The TThe T--AccountAccount
CashLeft side
debit
Sisi Kiri Akun disebut DEBIT Sisi Kiri Akun disebut DEBIT
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The TThe T--AccountAccount
CashLeft side
debitRight side
credit
Sisi Kanan Akun disebut KREDITSisi Kanan Akun disebut KREDIT
The TThe T--AccountAccount
Cash3,7504,3002,900
8501,400
7002 9002,900
Typical entries
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Menghitung Saldo Menghitung Saldo TT--AccountAccount
Cash3,750 850Jumlahkan
sisi Debit4,3002,900
1,400700
2,90010,950
sisi Debit
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850Cash
3,7501,400
7002,900
4,3002,900
10,9505,850
Jumlahkan Sisi Kredit
,
850Cash
3,750
Total Debit –Total Kredit disebut Saldo
Akun (Balance Account)
1,400700
2,900
4,3002,900
10,9505,850
Account)
5,100,
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ASSETSAsset Accounts
LIABILITIESLiability Accounts
Statement of Financial Position Accounts
Credit for increases
(+)
Credit for decreases
(-)
Debit for increases
(+)
Debit for decreases
(-)
y
Owner’s Equity AccountsOWNER’S EQUITY
Credit for increases
(+)
Debit for decreases
(-)
q y
ASETAkun Aset
LIABILITASAkun Liabilitas
NERACAPosisi Akun
Credit u/ mencatat
Kenaikan(+)
Credit u/ mcatat
penurunan (-)
Debit u/ mcatat Kenaikan(+)
Debit u/ mencatat
Penurunan (-)
Akun Ekuitas PemilikEQUITY PEMILIK
Credit u/ mencatat
Kenaikan(+)
Debit u/ mencatat
Penurunan (-)
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Debits Credits
Rules of Debit / Credit Statement of Financial Position
Asset accounts………. Increase (+) Decrease (-)Liability accounts…… Decrease (-) Increase (+)Owner’s equity
(capital) accounts…. Decrease (-) Increase (+)
Expense Accounts Revenue Accounts
Rules of Debit / Credit Income Statement Accounts
Credit for increases
(+)
Credit for decreases
(-)
Debit for increases
(+)
Debit for decreases
(-)
p
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Debits Credits
Revenue accounts…… Decrease (-) Increase (+)
Income Statement Accounts
( ) ( )Expense accounts…… Increase (+) Decrease (-)
Increase(Normal Balances) Decreases
SALDO NORMAL
Statement of Financial Position accounts:Asset Debit CreditLiability Credit DebitOwner’s Equity:
Capital Credit DebitDrawing Debit Creditg
Income statement accounts:Revenue Credit DebitExpense Debit Credit
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Journalizing and Posting
JURNAL Kegiatan Mencatat Transaksi Bisnis
POSTING Kegiatan Memindahkan Jurnal ke Buku Besar
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DoubleDouble--Entry AccountingEntry Accounting
“ Double-entry accounting is based on a simple concept: each party in a business transaction will receive something and give something in return. In bookkeeping terms, what is received is a debit and what is given is a credit. The T account is a representation of a scale or balance.”
Scale or Balance T account
Luca PacioliDeveloper ofDouble-EntryAccounting
ReceiveDEBIT
GiveCREDIT
Left SideReceiveDEBIT
Right SideGive
CREDIT
Analisa Transaksi
1. Tentukan Akun apa saja yang dipengaruhi oleh suatu transaksi
2. Pengaruh thd Masing2 Akun tsb: Apakah Menambah/Mengurang?
3. Dicatat pa sisi Debit or Credit?
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Bentuk Kolom JurnalBentuk Kolom Jurnal
Post. Ref.
JOURNAL
Date Description Debit Credit
Page 1
DiisiDiisi
TGL TRANSAKSI Diisi NAMA AKUN
Diisi ALAMAT POSTING
Diisi JUMLAH
Contoh JURNAL
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(A)(A) 1 November, Chris Clark membuka 1 November, Chris Clark membuka rekening di bank atas nama rekening di bank atas nama perusahaan sebesar $25,000perusahaan sebesar $25,000
Post. Ref.
JOURNAL
Date Description Debit Credit
Page 1
1
2
Nov. 12005
Cash 25 000 002
3
4
Chris Clark, Capital 25 000 00Invested cash in NetSolutions.
(A)(A) 1 November, Chris Clark membuka 1 November, Chris Clark membuka rekening di bank atas nama rekening di bank atas nama perusahaan sebesar $25,000perusahaan sebesar $25,000
Posting Jurnal ke Ledger
CashNov. 1 25,000 Nov. 1 25,000
Chris Clark, Capital
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(B)(B) 5 November , Membeli 5 November , Membeli Tanah secara tunai $20,000Tanah secara tunai $20,000
4
5
6
7
5 Land 20 000 00
Cash 20 000 00Purchased land for building site.
8
9
10
(B)(B) 5 November , Membeli 5 November , Membeli Tanah secara tunai $20,000Tanah secara tunai $20,000
CashNov. 1 25,000 Nov. 5 20,000
LandNov. 5 20,000
Posting Jurnal ke Ledger
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(C)(C) 10 November, Membeli 10 November, Membeli Perlengkapan secara kredit Perlengkapan secara kredit $1,350.$1,350.
10
11
12
13
14
10 Supplies 1 350 00
Accounts Payable 1 350 00Purchased supplies on account.
14
15
16
(C)(C) 10 November, Membeli 10 November, Membeli Perlengkapan secara kredit Perlengkapan secara kredit $1,350.$1,350.
SuppliesNov. 10 1,350
Accounts PayableNov. 10 1,350
Posting Jurnal ke Ledger
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(F)(F) 30 November, Melunasi Hutang 30 November, Melunasi Hutang sebesar $950.sebesar $950.
30 Accounts Payable 950 00
Cash 950 00
Paid creditors on account.
30
31
32
33
3434
35
36
(F)(F) 30 November, Melunasi Hutang 30 November, Melunasi Hutang sebesar $950.sebesar $950.
CashNov. 1 25,000 Nov. 525,000
18 7,500 30 3,650
Accounts PayableNov. 10 1,350Nov. 30 950
30 95030 950
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(D)(D) 18 November, Menerima Kas dari 18 November, Menerima Kas dari pelanggan atas jasa yang telah pelanggan atas jasa yang telah diberikan $7,500diberikan $7,500
18 Cash 7 500 00
Fees Earned 7 500 00
Received fees from customers.
14
15
16
17
1818
19
20
(D)(D) 18 November, Menerima Kas dari 18 November, Menerima Kas dari pelanggan atas jasa yang telah pelanggan atas jasa yang telah diberikan $7,500diberikan $7,500
CashNov. 1 25,000 Nov. 5 25,000
Fees EarnedNov. 18 7,500
18 7,500
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(E)(E) Membayar BebanMembayar Beban--beban untuk bulan beban untuk bulan November: Gaji $2,125; Sewa $800; November: Gaji $2,125; Sewa $800; Umum $450; dan lainUmum $450; dan lain--lain $275 .lain $275 .
30 Wages Expense 2 125 00
Rent Expense 800 00
Utilities Expense 450 00
18
19
20
21
22 Miscellaneous Expense 275 00
Cash 3 650 00
Paid expenses.
22
23
24
(E)(E) Membayar BebanMembayar Beban--beban untuk bulan beban untuk bulan November: Gaji $2,125; Sewa $800; November: Gaji $2,125; Sewa $800; Umum $450; dan lainUmum $450; dan lain--lain $275 .lain $275 .
CashNov. 1 25,000 Nov. 525,000
Wages ExpenseNov. 30 2,125
18 7,500
R E U ili i E
30 3,650
Rent ExpenseNov. 30 800
Utilities ExpenseNov. 30 450
Miscellaneous ExpenseNov. 30 275
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Setiap Jurnal atas Transaksi akan mempengaruhi sisi
Debit dan sisi Kredit dengan j l hjumlah yang sama
(G)(G) Pada akhir periode diketahui Pada akhir periode diketahui jumlah supplies yang terpakai jumlah supplies yang terpakai sebesar $ 800sebesar $ 800
30 Supplies Expense 800 00
Supplies 800 00Supplies used during November.
25
26
27
28
2929
30
31
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(G)(G) Pada akhir periode diketahui Pada akhir periode diketahui jumlah supplies yang terpakai jumlah supplies yang terpakai sebesar $ 800sebesar $ 800
SuppliesNov. 10 1,350
Supplies ExpenseNov. 30 800Nov. 30 800
(H)(H) 30 November, Chris Clark mengambil 30 November, Chris Clark mengambil uang tunai dari perusahaan untuk uang tunai dari perusahaan untuk keperluan pribadi $ 2,000keperluan pribadi $ 2,000
Post. Ref.
JOURNAL
Date Description Debit Credit
Page 2
1
2
Nov. 302005
Chris Clark, Drawing 2 000 00
p p $ ,p p $ ,
2
3
4
Cash 2 000 00Chris Clark withdrew cash for personal use.
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(H)(H) 30 November, Chris Clark mengambil 30 November, Chris Clark mengambil uang tunai dari perusahaan untuk uang tunai dari perusahaan untuk keperluan pribadi $ 2,000keperluan pribadi $ 2,000
30 950
CashNov. 1 25,000 Nov. 525,000
18 7,500 30 3,650
Chris Clark, DrawingNov. 30 2,000
p p $ ,p p $ ,
30 95030 2,000
Dec. 1Dec. 1 Perusahaan membayar premi asuransi Perusahaan membayar premi asuransi $2,400 untuk jangka waktu 2 tahun$2,400 untuk jangka waktu 2 tahun
Post. Ref.
JOURNAL
Date Description Debit Credit
Page 2
1
2Dec. 12005
Prepaid Insurance 2 400 002
3
4
Cash 2 400 00Paid premium on two-year policy.
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Post. Ref.
JOURNAL
Date Description Debit Credit
Page 2
1
2
Dec. 12005
Prepaid Insurance 2 400 00
Contoh Akun empat kolom
2
3
4
Cash 2 400 00
ACCOUNT Prepaid Insurance ACCOUNT NO. 15
Paid premium on two-year
policy.
Balance
Debit CreditDate Debit CreditItemPost. Ref.
2 400 00 2 400 00Dec. 12005
Post. Ref.
JOURNAL
Date Description Debit Credit
Page 2
1
2
Dec. 12005
Prepaid Insurance 2 400 0015
Contoh Akun empat kolom
2
3
4
Cash 2 400 00
ACCOUNT Prepaid Insurance ACCOUNT NO. 15
Paid premium on two-year
policy.
Balance
Debit CreditDate Debit CreditItemPost. Ref.
2 400 00 2 400 00Dec. 12005
2
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Post. Ref.
JOURNAL
Date Description Debit Credit
Page 2
1
2
Dec. 12005
Prepaid Insurance 2 400 0015
Contoh Akun empat kolom
2
3
4
Cash 2 400 00
Paid premium on two-year
policy.
ACCOUNT Cash ACCOUNT NO. 11
Balance
Debit CreditDate Debit CreditItemPost. Ref.
2 000 00 5 900 00Nov. 302005
2
Dec. 1 2 400 00 3 500 00
Post. Ref.
JOURNAL
Date Description Debit Credit
Page 2
1
2
Dec. 12005
Prepaid Insurance 2 400 0015
Contoh Akun empat kolom
2
3
4
Cash 2 400 00
Paid premium on two-year
policy.
ACCOUNT Cash ACCOUNT NO. 11
11
Balance
Debit CreditDate Debit CreditItemPost. Ref.
2 000 00 5 900 00Nov. 302005
2
2 400 00 3 500 00Dec. 1 2
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Dec. 1Dec. 1 Membayar beban sewa untuk bulan Membayar beban sewa untuk bulan Desember $800. Desember $800.
14
15
16
1 Rent Expense 52 800 00
Cash 11 800 00Paid rent for December.
17
Dec. 1Dec. 1 Menerima Kas $360 sebagai Uang Menerima Kas $360 sebagai Uang muka atas Jasa untuk 3 bulan ke muka atas Jasa untuk 3 bulan ke depandepan
14
15
16
1 Cash 14 360 00
Unearned Rent 23 360 00
Received advanced payment
pp
17 For three months’ rent of land.
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Dec. 4Dec. 4 Membeli Peralatan Kantor secara Membeli Peralatan Kantor secara kredit $1,800. kredit $1,800.
18
19
20
4 Office Equipment 18 1 800 00
Accounts Payable 21 1 800 00Purchased office equipment on account.
21
Dec. 6Dec. 6 Membayar Beban Iklan $180Membayar Beban Iklan $180
21
22
23
6 Miscellaneous Expense 59 180 00
Cash 11 180 00Paid for newspaper advertising.
24
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Dec. 11Dec. 11 Melunasi Hutang kepada kreditor Melunasi Hutang kepada kreditor $400.$400.
24
25
26
11 Accounts Payable 21 400 00
Cash 11 400 00
Paid creditors on account.27
Dec. 13Dec. 13 Membayar upah pegawaiMembayar upah pegawai
Post. Ref.
JOURNAL
Date Description Debit Credit
Page 3
1
2
Dec. 132005
Wages Expense 51 950 002
3
4
Cash 11 950 00
Paid two week’s wages.
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Dec. 16Dec. 16 Menerima Kas atas Jasa yang telah Menerima Kas atas Jasa yang telah diberikan $3,100 diberikan $3,100
5
6
7
16 Cash 11 3 100 00
Fees Earned 41 3 100 00
Received fees from customers.8
Dec. 16Dec. 16 Mencatat Tagihan kepada pelanggan Mencatat Tagihan kepada pelanggan atas jasa yang sudah diberikan atas jasa yang sudah diberikan $1,740$1,740$ ,$ ,
9
10
11
16 Accounts Receivable 12 1 750 00
Fees Earned 41 1 750 00
Received fees from customers on account12
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Dec. 20Dec. 20 Membayar Hutang kepada KreditorMembayar Hutang kepada Kreditor
13
14
15
20 Accounts Payable 21 900 00
Cash 11 900 00Paid part of amount owed to Executive Supply Co.
16
Dec. 21Dec. 21 Menerima Pelunasan piutang dari Menerima Pelunasan piutang dari pelanggan $650pelanggan $650
18
19
20
21 Cash 11 650 00
Accounts Receivable 12 650 00Received cash from customer on account.
21
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Dec. 23Dec. 23 Membeli perlengkapan secara tunai Membeli perlengkapan secara tunai $1,450 $1,450
22
23
24
23 Supplies 14 1 450 00
Cash 11 1 450 00
Purchased supplies.25
Dec. 27Dec. 27 Membayar Upah pegawai $1,200Membayar Upah pegawai $1,200
27
28
29
27 Wages Expense 51 1 200 00
Cash 11 1 200 00
Paid two weeks’ wages.30
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Dec. 31Dec. 31 Membayar beban telepon bulan Membayar beban telepon bulan Desember $310Desember $310
31
32
33
31 Utilities Expense 54 310 00
Cash 11 310 00
Paid telephone bill.34
Dec. 31Dec. 31 Membayar Beban Listrik bulan Membayar Beban Listrik bulan Desember $225Desember $225
Post. Ref.
JOURNAL
Date Description Debit Credit
Page 4
1
2
Dec. 312005
Utilities Expense 54 225 002
3
4
Cash 11 225 00
Paid utility bill.
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Dec. 16Dec. 16 Menerima Kas atas Jasa yang telah Menerima Kas atas Jasa yang telah diberikan $2,870 diberikan $2,870
5
6
7
31 Cash 11 2 870 00
Fees Earned 41 2 870 00
Received fees from customers.8
Dec. 16Dec. 16 Mencatat Tagihan kepada pelanggan Mencatat Tagihan kepada pelanggan atas jasa yang sudah diberikan atas jasa yang sudah diberikan $1,120$1,120
9
10
11
31 Accounts Receivable 12 1 120 00
Fees Earned 41 1 120 00Recorded fees earned on account.
$ ,$ ,
12
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Dec. 31Dec. 31 Pengambilan kas oleh pemilik untuk Pengambilan kas oleh pemilik untuk kepentingan pribadikepentingan pribadi
14
15
16
31 Chris Clark, Drawing 32 2 000 00
Cash 11 2 000 00Chris Clark withdrew cash for personal use.
17
Trial Balance(NERACA SALDO)
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NetSolutionsTrial Balance
December 31, 2005Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00Wages Expense 4 275 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutionsTrial Balance
December 31, 2005CashCash 2 065 002 065 00Accounts ReceivableAccounts Receivable 2 220 002 220 00SuppliesSupplies 2 000 002 000 00Prepaid InsurancePrepaid Insurance 2 400 002 400 00L dL d 20 000 0020 000 00
Statement of Statement of LandLand 20 000 0020 000 00Office EquipmentOffice Equipment 1 800 001 800 00Accounts PayableAccounts Payable 900 00900 00Unearned RentUnearned Rent 360 00360 00Chris Clark, CapitalChris Clark, Capital 25 000 0025 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 340 00Wages Expense 4 275 00
Financial Financial Position ItemsPosition Items
g pRent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
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NetSolutionsTrial Balance
December 31, 2005Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, DrawingChris Clark, Drawing 4 000 004 000 00Fees Earned 16 340 00Wages Expense 4 275 00
Statement Statement f O ’f O ’Wages Expense 4 275 00
Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00
42 600 00 42 600 00
of Owner’s of Owner’s Equity Equity ItemItem
NetSolutionsTrial Balance
December 31, 2005Cash 2 065 00Accounts Receivable 2 220 00Supplies 2 000 00Prepaid Insurance 2 400 00Land 20 000 00Office Equipment 1 800 00Accounts Payable 900 00Unearned Rent 360 00Chris Clark, Capital 25 000 00Chris Clark, Drawing 4 000 00Fees EarnedFees Earned 16 340 0016 340 00Wages ExpenseWages Expense 4 275 004 275 00IncomeIncomeWages ExpenseWages Expense 4 275 004 275 00Rent ExpenseRent Expense 1 600 001 600 00Utilities ExpenseUtilities Expense 985 00985 00Supplies ExpenseSupplies Expense 800 00800 00Miscellaneous ExpenseMiscellaneous Expense 455 00455 00
42 600 00 42 600 00
Income Income Statement Statement
ItemsItems
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Kapan dibuat ?
Pada saat kesalahan dit kditemukan
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1 Jurnal salah tapi belum diposting
Jenis-jenis Kesalahan
1. Jurnal salah tapi belum diposting2. Jurnal benar, posting salah3. Jurnal salah dan sudah diposting
Correction of Errors
Error Correction Procedure
1. Jurnal salah tapi belum di-P ti
Error Correction Procedure
of Errors
Coret jurnal/jumlah yang l h i i kPosting salah, sisipkan
jurnal/jumlah yg benar
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Correction of Errors
Error Correction Procedure
1. Journal entry is incorrect
Error Correction Procedure
2. Jurnal Benar, posting l h
of Errors
Coret jurnal/jumlah yang salah salah, sisipkan jumlah
yang benar
Correction of Errors
Error Correction ProcedureError Correction Procedure3. Jurnal salah dan sudah Buat Jurnal koreksi
diposting
of Errors
diposting
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Contoh Jurnal KoreksiContoh Jurnal Koreksi
5 May, membeli Peralatan Kantor secara kredit $12,500
Jurnal yang dibuat dan sudah dipostingJurnal yang dibuat dan sudah dipostingDate Description Debit Credit
May 5 Supplies 12,500Accounts Payable 12,500
Jurnal koreksi yang Jurnal koreksi yang diperlukan?diperlukan?
Contoh Jurnal KoreksiContoh Jurnal Koreksi
On May 5, a purchase of office equipment on account was incorrectly journalized and posted as shown.
5 May, membeli Peralatan Kantor secara kredit $12,500
Journal Journal –– As recorded and postedAs recorded and postedDate Description Debit Credit
May 5 Supplies 12,500Accounts Payable 12,500
Date Description Debit CreditMay 5 Office Equipment 12,500
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Correcting Errors Correcting Errors –– An ExampleAn Example
5 May, membeli Peralatan Kantor secara kredit $12,500
Journal yang sudah dibuatJournal yang sudah dibuatDate Description Debit Credit
May 5 Supplies 12,500Accounts Payable 12,500
Date Description Debit CreditMay 5 Office Equipment 12,500
Supplies 12,500
Journal Koreksi Journal Koreksi
Chapter 2Chapter 2
The EndThe End
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Ada Pertanyaan ??Ada Pertanyaan ??