SISTEM INFORMASI AKUNTANSI

Transkripsi

1 SISTEM INFORMASI AKUNTANSI

2 Tujuan Pembelajaran Prinsip dasar sebuah sistem Komponen dalam sistem Menjelaskan tujuan dan penggunaan jurnal khusus Menjelaskan controlling accounts dan subsidiary ledgers Men-Jurnal dan mem-posting transaksi menggunakan Jurnal khusus (special journals) dengan sistem perpetual

3 Prinsip Dasar Sistem Informasi Akuntansi Control Principle Memiliki pengendalian internal untuk memantau bisnis. Relevance Principle Berguna, mudah dimengerti, tepat waktu untuk mengambilan keputusan. Flexibility Principle Dapat menyesuaikan dengan perubahan perusahaan. Compatibility Principle Cocok dengan kondisi perusahaan Cost-Benefit Principle Keuntungan penerapan sistem melebihi ongkos penerapannya.

4 Components of Accounting Systems Source Documents Input Processor Storage Output

5 Source Documents Invoice from supplier Check Employee earnings records Bill to Customer Cash register file Bank Statement Source Document harus Akurat agar informasi yang dihasilkan dapat diandalkan

6 INPUT DEVICES Alat untuk memasukkan data dari source documents sehingga dapat diproses oleh sistem informasi Keyboards Scanners Modems Bar-Code Reader

7 INFORMATION PROCESSORS Alat untuk memproses data menjadi informasi yang dapat dianalisis dan dilaporkan Hardware Software Professional Judgment Processor

8 INFORMATION STORAGE Media penyimpanan data dan informasi Storage CD Hard Drive Tape Paper Document Alat untuk menampilkan informasi sehingga tersedia bagi pengguna OUTPUT DEVICES Printer Monitor Telephone CD Tape Disk Electronic File

9 Menggunakan Jurnal Khusus (Special journals) Mengelompokkan transaksi yang sejenis dalam satu Jurnal Cara yang efisien untuk Men-Jurnal dan mem-posting ke General Ledger Memungkinkan dilakukan division of labor Cocok untuk semua jenis Bisnis

10 5 Special Journals Sales Journal Mencatat transaksi Penjualan secara kredit Cash Disbursements Journal Mencatat pengeluaran kas Purchases Journal Mencatat pembelian Secara kredit Cash Receipts Journal Mencatat penerimaan Kas General Journal Mencatat transaksi lainnya

11 Buku Besar Pembantu (Subsidiary Ledgers) Subsidiary ledgers Dafttar Akun dengan karakteristik yang sama. Controlling Account (General Ledger) Account Receivable Controlling Account (Geberal Ledger) Account Payable Subsidiary Ledger Account Receivable Adams Account Receivable Jane Account Receivable Mary Subsidiary Ledger Account payable Bob Account payable Jack

12 Accounts Receivable Ledger Setelah semua jurnal diposting, saldo accounts receivable dalam controlling account harus sama dengan jumlah saldo dari accounts receivable subsidiary ledger. Accounts Receivable Subsidiary Adams Company Date PR Debit Credit Balance Jan. 1 S Accounts Receivable Subsidiary Baine Company Date PR Debit Credit Balance Jan. 16 S5 1,000 1,000 Accounts Receivable Subsidiary Cook Company Date PR Debit Credit Balance Jan. 25 S GENERAL LEDGER Accounts Receivable No. 106 Date PR Debit Credit Balance Jan. 31 S5 1,915 1,915

13 Sales Journal SALES JOURNAL Page 1 Account Debited Invoice Number PR Accounts Receivable Dr. Sales Cr. Cost of Goods Sold. Dr Inventory Cr. Jim Carson Posting ke General Ledger biasanya dilakukan bulanan atau mingguan Posting ke Subsidiary Ledger dilakukan harian Format ini untuk Sistem Pencatatan Perpetual

14 Contoh January 1, Jim Carson membeli secara kredit $600 barang dagang dari Barry s Bikes. Cost barang dagang $400. (Assume the use of a perpetual inventory system.)

15 Sales Journal e SALES JOURNAL Page 1 Account Debited Invoice Number PR Dr. Accts. Rec. Cr. Sales Cost of Goods Sold Dr. Inventory Cr. 1 Jim Carson Setiap hari, transaksi di-posting ke accounts receivable subsidiary account. ACCOUNTS RECEIVABLE LEDGER Jim Carson Date PR Debit Credit Balance Jan

16 Sales Journal SALES JOURNAL Page 1 Invoice Number Accounts Receivable Dr. Sales Cr. Cost of Goods Sold Dr. Inventory Cr. Date Account Debited PR Jan. 1 Jim Carson Sebuah tanda diberikan pada kolom posting reference untuk menunjukkan bahwa transaksi telah diposting ke subsidiary account. ACCOUNTS RECEIVABLE LEDGER Jim Carson Date PR Debit Credit Balance Jan. 1 S

17 Sales Journal Date SALES JOURNAL Page 1 Account Debited Invoice Number PR Accts. Receivable Dr. Sales Cr. Cost of Goods Sold Dr. Inventory Cr Jan. 1 Jim Carson Tom Talley Sue Wright Total 1,700 1,134 GENERAL LEDGER Accounts Receivable No. 106 Date PR Debit Credit Balance Jan. 31 1,700 1,700 Pada akhir bulan, total Rp diposting ke General Ledger accounts. GENERAL LEDGER Sales No. 413 Date PR Debit Jurusan Akuntansi Credit UK Petra Balance Jan. 31 1,700 1,700

18 Sales Journal Date SALES JOURNAL Page 1 Account Debited Invoice Number PR Accts. Receivable Dr. Sales Cr. Cost of Goods Sold Dr. Inventory Cr Jan. 1 Jim Carson Tom Talley Sue Wright Total 1,700 1,134 GENERAL LEDGER Accounts Receivable No. 106 Date PR Debit Credit Balance Jan. 31 S1 1,700 1,700 GENERAL LEDGER Sales No. 413 Date PR Debit Jurusan Akuntansi Credit UK Petra Balance Jan. 31 S1 1,700 1,700

19 Sales Journal Date SALES JOURNAL Page 1 Account Debited Invoice Number PR Accts. Receivable Dr. Sales Cr. Cost of Goods Sold Dr. Inventory Cr Jan. 1 Jim Carson Tom Talley Sue Wright Total 1,700 1,134 GENERAL LEDGER Accounts Receivable No. 106 Date PR Debit Credit Balance Jan. 31 S1 1,700 1,700 (106/413) (502/119) GENERAL LEDGER Sales No. 413 Date PR Debit Jurusan Akuntansi Credit UK Petra Balance Jan. 31 S1 1,700 1,700

20 Proving the Ledgers Accounts Receivable controlling account harus sama dengan subsidiary ledger-nya Barry's Bikes Schedule of Accounts Receivable January 31 Jim Carson $ 600 Tom Talley 900 Sue Wright 200 Total accounts receivable $ 1,700 GENERAL LEDGER Accounts Receivable No. 106 Date PR Debit Credit Balance Jan. 31 S1 1,700 1,700

21 Sales Taxes Jika ada Sales Taxes, perlu ditambahkan kolom Sales Taxes Payable SALES JOURNAL Page 1 Date Account Debited Inv. No. PR Accts. Rec. Debit Sales Taxes Payable Credit Sales Credit Cost of Goods Sold Dr. Inventory Cr Jan. 4 Joan Oakes

22 Sales Returns and Allowances Jika frekuensi transaksinya tidak banyak, dicatat dalam General Journal. Feb. 5 Sales Returns and Allowances Accounts Receivable--Jill Day 106/ 150 Merchandise Inventory Cost of Goods Sold Jika frekuensi transaksinya banyak perlu dibuat- Sales Returns and Allowances Journal. dibuat- Sales Returns and Allowances Journal.

23 Cash Receipts Journal Accounts Credited Explanation PR CASH RECEIPTS JOURNAL Page 1 Cash Dr. Sales Disc. Dr. Accts. Rec. Cr. Sales Cr. Other Accts. Cr. Cost of Goods Sold Dr. Inventory Cr Yang dicatat dalam Cash Receipts Journal Penjualan tunai Pelunasan dari customers Penerimaan kas lainnya

24 Cash Receipts Journal Date CASH RECEIPTS JOURNAL Page 1 Accounts Credited Explanation PR Cash Dr. Sales Disc. Dr. Accts. Rec. Cr. Sales Cr. May 7 Sales Cash Sales Jane Waters Invoice Other Accts. Cr. 31 Interest Revenue Bank Acct Total (101) (415) (106) (413) ( ) Acct. No. Amount is not posted individually to an account. Amount is posted individually to subsidiary ledger. Amount is posted to specified account.

25 Purchases Journal Date Account Purchases Journal Page 3 Invoice Date Terms PR Accts. Pay. Cr. Inventory Dr. May 7 Langley Products 5/5 2/10,n/ Offc. Sup. Dr. Other Accts. Dr. 18 Office World 5/18 n/30 125/ Fife Company 5/27 2/10,n/ Total (201) (119) (124) Amount is not posted individually to an account. Amount is posted individually to subsidiary ledger. Acct. No. Amount is posted to specified account.

26 Cash Disbursements Journal Date Ch. No. Payee Cash Disbursements Journal Page 1 Account Debited PR Cash Cr. Inventory. Cr. Other Accts. Dr. Accts. Pay. Dr. Jun Fife Company Fife Company Jane Hooks Salary Expense Langley Products Purchases Total ( ) (101) (119) (201) Amount is not posted individually to an account. Amount is posted individually to subsidiary ledger. Acct. No. Amount is posted to specified account.

27 General Journal Transactions Adjusting Entries Reversing Entries Closing Entries Other transactions not recorded in Special Journals

28 Akuntansi dan Teknologi Informasi Teknologi komputer mampu secara otomatis meng-update accounts, journals, dan ledgers untuk setiap transaksi yang di-input input

29 Pemrosesan Data Akuntansi On-line data yang di- input langsung diproses oleh sistem. Batch Data dikumpulkan terlebih dahulu kemudian pada saat tertentu (harian, mingguan, bulanan) diproses bersamaan

30 Jaringan Komputer Server Work Stations Computer networks adalah link antar computer sehingga users dapat meng-access database dan program.

31 Segment Return on Assets Accounting Information System yang baik mampu menyajikan informasi financial segment perusahaan. Segment bagian Perusahan yang diidentifikasi menurut product, service, atau geographic market.

32 Soal 1 September 2007, saldo Account Receivable di General Ledger Rock Co. $ Saldo subsidiary ledger untuk masing-masing pelanggan adalah: Rossi $2.440, Stoner $2.640 dan Meldan $ Pada 30 September 2007, diperoleh informasi: Dalam Sales Journal: penjualan kepada Rossi $800, Stoner $1.260 dan Meldan $1.030 Dalam Cash Receipt Journal: Rossi $1.310, Stoner $2.300 dan Meldan $380 Dalam General Journal: sales return dari Rossi $220 Hitung Saldo Account Receivable yang ada di General Ledger dan Subsidiary ledger untuk masing-masing pelanggan

33 Soal Berikut adalah transaksi yang terjadi di Mickael Co.: Pelunasan Account payable Pengambilan cash oleh pemilik Menerima pengembalian barang dari pelanggan Memberikan sales discount Penjualan barang secara kredit Membeli Equipment tunai Sebutkan Special Journal yang digunakan untuk mancatat transaksi di atas

34 Soal Problem 7-1A Wise Company halaman 297