sistem informasi akuntansi n.
Download
Skip this Video
Loading SlideShow in 5 Seconds..
SISTEM INFORMASI AKUNTANSI PowerPoint Presentation
Download Presentation
SISTEM INFORMASI AKUNTANSI

Loading in 2 Seconds...

play fullscreen
1 / 17

SISTEM INFORMASI AKUNTANSI - PowerPoint PPT Presentation


  • 519 Views
  • Uploaded on

SISTEM INFORMASI AKUNTANSI. Topik. Sistem Informasi Akuntansi Siklus Akuntansi Laporan Keuangan Rekonsiliasi Basis Akrual dan Kas. Siklus Akuntansi. Definisi Persamaan Akuntansi Double entry sistem – Sistem Debit / Kredit Laporan keuangan dan struktur kepemilikan

loader
I am the owner, or an agent authorized to act on behalf of the owner, of the copyrighted work described.
capcha
Download Presentation

PowerPoint Slideshow about 'SISTEM INFORMASI AKUNTANSI' - dawn-glover


An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript
topik
Topik
  • Sistem Informasi Akuntansi
  • Siklus Akuntansi
  • Laporan Keuangan
  • Rekonsiliasi Basis Akrual dan Kas
siklus akuntansi
Siklus Akuntansi
  • Definisi
  • Persamaan Akuntansi
  • Double entry sistem – Sistem Debit / Kredit
  • Laporan keuangan dan struktur kepemilikan
  • Pengaruh jenis industri terhadap SIA
sistem informasi akuntansi1
Sistem Informasi Akuntansi
  • Mengumpulkan dan memproses data transaksi
  • Desiminasi informasi kepada pihak yang membutuhkan.
  • Informasi yang dihasilkan dapat berbeda tergantung kebutuhan informasi oleh penggunaha.
  • Proses dipengaruhi penggunaan teknologi

Ref: Kieso Weygant ed 13

debits and credits
Debits and Credits

If Debit entries are greater than Credit entries, the account will have a debit balance.

Account Name

Credit / Cr.

Debit / Dr.

Transaction #1

$10,000

$3,000

Transaction #2

Transaction #3

8,000

Balance

$15,000

the accounting equation
The Accounting Equation

Relationship among the assets, liabilities and stockholders’ equity of a business:

Illustration 3-3

The equation must be in balance after every transaction. For every Debitthere must be a Credit.

Ref: Kieso Weygant ed 13

financial statements and ownership structure
Financial Statements and Ownership Structure

Ownership structure dictates the types of accounts that are part of the equity section.

Proprietorship or Partnership

Corporation

  • Capital Account
  • Drawing Account
  • Common Stock
  • Additional Paid-in Capital
  • Dividends Declared
  • Retained Earnings
financial statements and ownership structure1
Financial Statements and Ownership Structure

Illustration 3-4

Balance Sheet

Stockholders’ Equity

Common Stock (Investment by stockholders)

Retained Earnings (Net income retained in business)

Dividends

Net income or Net loss (Revenues less expenses)

Income Statement

Statement of Retained Earnings

Ref: Kieso Weygant ed 13

laporan keuangan industri
Laporan Keuangan - Industri
  • Semua industri membutukan sistem informasi akuntansi
  • Sistem akuntansi dan konsep dasar sama.
  • Perbedaan pada:
    • Penyajian laporan keuangan, misal untuk Bank, Asuransi
    • Nama akun khusus
    • Komposisi aset, liabilitas, struktur biaya
    • Pentingnya penggunaan teknologi informasi
siklus akuntansi1
Siklus Akuntansi

1. Analisistransaksi

2. Jurnaltransaksitersebut

3. Posting transaksikeakundibukubesar

4. Siapkanneracasaldo(tidakdisesuaikan)

5. Siapkanayatjurnalpenyesuianyang perlu

6. Siapkanneracasaldo yang disesuaikan

7. Siapkanlaporankeuangan

8. Siapkanayatjurnalpenutupuntuktahuntersebut

9. Siapkanneracasaldosetelahpenutup

the accounting cycle
The Accounting Cycle

Illustration 3-6

Transactions

9. Reversing entries

1. Journalization

8. Post-closing trail balance

2. Posting

7. Closing entries

3. Trial balance

6. Financial Statements

Work Sheet

4. Adjustments

5. Adjusted trial balance

Ref: Kieso Weygant ed 13

types of adjusting entries
Types of Adjusting Entries

Illustration 3-20

Prepayments

Accruals

1.Prepaid Expenses.Expenses paid in cash and recorded as assets before they are used or consumed.

3. Accrued Revenues. Revenues earned but not yet received in cash or recorded.

2. Unearned Revenues. Revenues received in cash and recorded as liabilities before they are earned.

4. Accrued Expenses. Expenses incurred but not yet paid in cash or recorded.

Ref: Kieso Weygant ed 13

financial statements of a merchandising company
Financial Statements of a Merchandising Company

Illustration 3-39

Ref: Kieso Weygant ed 13

financial statements of a merchandising company1
Financial Statements of a Merchandising Company

Illustration 3-40

Ref: Kieso Weygant ed 13

financial statements of a merchandising company2
Financial Statements of a Merchandising Company

Illustration 3-41

Ref: Kieso Weygant ed 13

slide16

Internal kontrol adalah sistem cek and balance yang didesain untuk mecegah dan mendeteksi fraud dan error.

  • Kedua hal di atas diharuskan oleh SOX (Sarbane Oxley Act)
  • Biaya untuk merevies internal control review sangat tinggi.
  • Standar internal kontrol hanya diterapkan pada perusahaan besar dan listed di SEC. Apakah perusahaan yang listed di US dari negara lain harus taat pada SOX.

Ref: Kieso Weygant ed 13

main refer e nces
Main References
  • Intermediate Accounting

Kieso, Weygandt, Walfield, 13th edition, John Wiley

  • Standar Akuntansi KeuanganDewan Standar Akuntansi Keuangan, IAI, Penerbit Salemba 4