Chapter Chapter 33The Matching Concept The Matching Concept

and the Adjusting Processand the Adjusting ProcessAccounting, 21st Edition

Warren Reeve Fess

PowerPoint Presentation by Douglas CloudProfessor Emeritus of AccountingPepperdine University

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The Matching Concept

Konsep Penandingan

The The matching conceptmatching concept = = pendapatan dan beban yang terkait pendapatan dan beban yang terkait harus dilaporkan pada periode yang harus dilaporkan pada periode yang

samasama

The The matching conceptmatching concept = = pendapatan dan beban yang terkait pendapatan dan beban yang terkait harus dilaporkan pada periode yang harus dilaporkan pada periode yang

samasama

Kapan Dilaporkan??

Pelaporan Pendapatan dan BebanPelaporan Pendapatan dan Beban

Cash Basis of AccountingAccrual Basis of Accounting

Dua Metode

Cash basis : Pendapatan dan Beban dilaporkan dalam Laporan Laba-rugi pada saat kas sudah diterima/dibayar

Accrual basis = Pendapatan dan Beban diakui saat

terjadinya.

Pendapatan diakui saat prestasi sudah dilakukan.

Beban diakui saat kewajiban timbul atau jasa/produk sudah

dinikmati

Accrual Basis of AccountingAccrual Basis of Accounting

Revenue dicatat pada saat sudah diperoleh/terjadi

Expense dilaporkan apabila sudah timbul kewajiban

Net income= Revenues vs Expenses

Perlu jurnal penyesuaian akhir periode

Revenue dicatat pada saat sudah diperoleh/terjadi

Expense dilaporkan apabila sudah timbul kewajiban

Net income= Revenues vs Expenses

Perlu jurnal penyesuaian akhir periode

Tagihan listrik bulan Desember 2009 sebesar Rp.100.000,00 dibayar 15 Januari 2010

DASAR AKRUAL

DASAR KAS

Beban tahun 2009 atau

2010 ?

2009 2010Jawab

Kenapa ? Digunakan tahun 2009

Dibayar tahun 2010

Adanya hutang beban yaitu telah timbul beban tetapi beban tersebut belum dibayar Kondisi

Beban listrik dan telpon bulan Desember 2009 pada Tanggal 31 Desember 2009 sebesar Rp.100.000,00

(listrik) dan Rp.150.000,00 (telepon) sampai dengan 31 Desember 2009 belum dibayar

Contoh

Apa penga- Ruhnya ?

1. Beban listrik dan telepon telah terjadi karena aliran listrik dan pulsa telepon telah digunakan. 2. Timbul hutang, karena perusahaan telah menggunakan jasa perusahaan lain tapi belum membayar

Jurnalnya ?

Tgl Account Ref Jumlah

2009

Des 31 Utilities Expense Utilities Payable

250.000250.000

NetSolutionsTrial Balance

December 31, 2009

Cash 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 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

Unadjusted trial

balance

Unadjusted trial

balance

Cash 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 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

NetSolutionsTrial Balance

December 31, 2009

AssetsAssets

Cash 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 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

NetSolutionsTrial Balance

December 31, 2009

LiabilitiesLiabilities

Cash 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 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

NetSolutionsTrial Balance

December 31, 2009

Owner’s Equity

Owner’s Equity

Cash 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 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

NetSolutionsTrial Balance

December 31, 2009

RevenueRevenue

Cash 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 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

NetSolutionsTrial Balance

December 31, 2009

ExpensesExpenses

Menyusun Laporan Keuangan

Income Statement

Pendapatan/Revenue

Beban/Expensse

Laba/Rugi

Balance Sheet

Statement ofOwner’s Equity

Modal awal/akhir

Prive

Laba/Rugi

Harta/ASSETs

Hutang/Liabilities

Modal/Equity

ADJUSTING ENTRIES(Jurnal Penyesuaian)

Yang perlu disesuaikan:• Pendapatan yang ditangguhkan (Defferred Revenue)• Beban yang ditangguhkan (Defferred Expense)• Pendapatan yang msh hrs diterima (Accrued

Revenue)• Beban yang msh hars dibayar/terhutang (Accrued

Expense)• Penyusutan atas Aktiva Tetap (Depreciation of

Fixed Assets

Deferred ExpensesDeferred Expenses

Contoh:Contoh:1.1.SuppliesSupplies2.2.Prepaid AccountPrepaid Account

Kas sudah dibayar, Kas sudah dibayar, Beban belum terjadiBeban belum terjadi

NetSolutionsTrial Balance

December 31, 2009

Cash 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 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

Sebagian dari supplies sudah terpakai. Diketahui pada tgl 31 des supplies yang masih

tersisa sebesar $760

Sebagian dari supplies sudah terpakai. Diketahui pada tgl 31 des supplies yang masih

tersisa sebesar $760

1

2

3

4

Supplies Expense 1 240 00

Supplies 1 240 00

Supplies (balance on trial balance) $2,000Supplies on hand, December 31 – 760Supplies used $1,240

Dec. 312009

Dec. 31 1,240Dec. 31 1,240

55

14

SuppliesBal. 2,000

Supplies ExpenseBal. 800

14 55

2,040760

Cash 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 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

NetSolutionsTrial Balance

December 31, 2009

Merupakan pembayaran polis asuransi untuk 24 bulan dimulai

tgl 1Des 2009

Merupakan pembayaran polis asuransi untuk 24 bulan dimulai

tgl 1Des 2009

4

5

6

7

31 Insurance Expense 100 00

Prepaid Insurance 100 00

Dec. 31 100 Dec. 31 100

56

15

Prepaid InsuranceBal. 2,400

Insurance Expense15 56

2,300

Sebagian dari Prepaid Insurance harus diakui sebagai beban:

1/24 x $2,400 = $100

Effect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting Adjustment

Deferred Revenue Deferred Revenue

Contoh:Unearned Revenue

Kas sudah diterima, Kas sudah diterima, Jasa belum diberikanJasa belum diberikan

NetSolutionsTrial Balance

December 31, 2009

Cash 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 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

Pendapatan yang diterima tgl 1 Des 2009 atas sewa selama 3 bln ke depan. Yang boleh diakui sebagai pendapatan per 31

Des hanya sebesar $360/3= $120

Pendapatan yang diterima tgl 1 Des 2009 atas sewa selama 3 bln ke depan. Yang boleh diakui sebagai pendapatan per 31

Des hanya sebesar $360/3= $120

7

8

9

10

31 Unearned Rent 120 00

Rent Revenue 120 00

Dec. 31 120 Dec. 31 120

23

42

Unearned RentBal. 360

Rent Revenue23 42

240

Pendapatan yang sudah harus diakui=

1/3 x $360 = $120

Effect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting Adjustment

Accrued Expenses Accrued Expenses (Accrued Liabilities)(Accrued Liabilities)

Contoh:Wages

Payable

Timbul Expense dan PAYABLE

Beban sudah terjadi, Beban sudah terjadi, kas belum dibayarkas belum dibayar

NetSolutionsTrial Balance

December 31, 2009

Cash 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 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

25

At the end of December, accrued wages amounted to $250.

Currently, Wages Expense is understated and there is no

liability shown for these wages.

At the end of December, accrued wages amounted to $250.

Currently, Wages Expense is understated and there is no

liability shown for these wages.

10

11

12

13

31 Wages Expense 250 00

Wages Payable 250 00

Dec. 31 250Dec. 31 250

51

22

Wages PayableBal. 4,275

Wages Expense22 51

Mencatan Beban yang sudah terjadi tetapi belum dibayar

Effect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting Adjustment

Accrued Revenues Accrued Revenues

Timbul Receivable dan

Revenue

Jasa sudah diberikan, Jasa sudah diberikan, kas belum diterimakas belum diterima

NetSolutionsTrial Balance

December 31, 2009

Cash 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 00Rent Expense 1 600 00Utilities Expense 985 00Supplies Expense 800 00Miscellaneous Expense 455 00

42 600 00 42 600 00

NetSolutions provided $500 in services during December for which the customer has

not been billed.

NetSolutions provided $500 in services during December for which the customer has

not been billed.

29

13

14

15

16

31 Accounts Receivable 500 00Fees Earned 500 00

Dec. 31 500Dec. 31 500

12

41

Accounts ReceivableBal. 16,340

Fees Earned12 41Bal. 2,220

2,720 16,840

Jasa sudah diberikan tetapi kas belum diterima

Effect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting Adjustment

Fixed AssetsFixed Assets

Apa itu aktiva tetap ?

AKTIVA TETAP = HARTA YANG DIPEROLEH UNTUK DIGUNAKAN DALAM KEGIATAN OPERASIONAL DAN

DAPAT DIGUNAKAN BERULANG-ULANG SERTA UMURNYA LEBIH DARI SATU TAHUN

JIKA AKTIVA DAPAT DIGUNAKAN LEBIH DARI SETAHUN

AKTIVA TERSEBUT DAPAT DIGUNAKAN UNTUK MEMPEROLEH PENDAPATAN LEBIH DARI SETAHUN

HARGA BELINYA DILAPORKAN SEBAGAI BEBAN UNTUK BEBERAPA

TAHUN

1 Januari 2000 membeli mobil dengan harga $15,000, umur mobil ditaksir 5 tahun

Umur = 5 tahun

1/1/2000 1/1/2001 1/1/2002 1/1/2009 1/1/2010 1/1/2009

Menyusutkan aktiva tetap

Mengalokasikan cost aktiva tetap sebagai beban pada tahun-tahun penggunaan

1/1 2000 dibeli Cost = $15,000

Umur = 5 tahun

1/1/2000 1/1/2001 1/1/2002 1/1/2009 1/1/2010 1/1/2009

3,000 3,000 3,000 3,000 3,000

Beban penyusutan periode berjalan Beban penyusutan periode berjalan $3,000$3,000

Beban penyusutan periode berjalan Beban penyusutan periode berjalan $3,000$3,000

16

17

18

19

Accumulated Depreciation- Office Equipment 3,000. 00

Dec. 31 3,000Depreciation Expense

Dec. 31 3,000

Accumulated Depreciation—Office Equipment

19 53

53Depreciation Expense 3,000. 0031

NetSolutions’ balance sheet would show the office

equipment at cost, less the accumulated depreciation.

NetSolutions’ balance sheet would show the office

equipment at cost, less the accumulated depreciation.

Office equipment $15,000 Less accumulated depreciation 3,000 $12,000

Book Book valuevalue

LandLandLandLand

Tanah Umurnya tidak dapat ditentukan sehingga Tidak perlu

diSUSUTKAN

BuildingBuildingBuildingBuilding

Gedung mempunyai umur terbatas sehingga harus di depresiasikan/disusutkan. Perkiraan yand digunakan

untuk membuat jurnal penyesuaian adalah Accumulated Depreciation—Building

Gedung mempunyai umur terbatas sehingga harus di depresiasikan/disusutkan. Perkiraan yand digunakan

untuk membuat jurnal penyesuaian adalah Accumulated Depreciation—Building

EquipmentEquipmentEquipmentEquipment

Equipment mempunyai umur yang terbatas sehingga harus disusutkan. Perkiraan yang

digunakan adl

Accumulated Depreciation—Equipment

Effect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting AdjustmentEffect of Omitting Adjustment

Summary of Basic AdjustmentsSummary of Basic AdjustmentsSummary of Basic AdjustmentsSummary of Basic Adjustments

NetSolutions’ Adjusted Trial Balance for

December 31, 2009

NetSolutionsAdjusted Trial Balance

December 31, 2009

Cash 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 25 000 00Chris Clark, Drawing 4 000 00Fees Earned 16 840 00Rent Revenue 120 00Wages Expense 4 525 00Rent Expense 1 600 00Utilities Expense 985 00

41

Continued

NetSolutionsTrial Balance

December 31, 2009 (Continued)

Supplies Expense 2 040 00Insurance Expense 100 00Miscellaneous Expense 455 00

43 400 00 43 400 00

42

Defferred Revenue dan Defferred Expense dapat dicatat dengan 2 pendekatan:

1. Pendekatan neraca/Asset-liabilities/ real (Balance Sheet Approach)

2. Pendekatan Pendapatan-beban/ Nominal (Income Statement Approach)

Balance Sheet Approach/Real Approach

Transaksi Jurnal Umum Jurnal Penyesuaian

-Beli Supplies s/ kredit

-Akhir periode sisa 30

-Terima pendapatan dimuka 300 u/ 3 bln

-sudah jth tempo 1 bln

Supplies 100 Account Payable

100

Supplies expense 70 Supplies 70

Cash 300 Unearned fees 300

Unearned Fees 100 Fees Earned 100

Supplies

Supplies Expense

100

70

70

100

Account Payable

Saldo 30

Saldo 70

Income Statement Approach/Nominal Approach

Transaksi Jurnal Umum Jurnal Penyesuaian

-Beli Supplies s/ kredit

-Akhir periode sisa 30

-Terima pendapatan dimuka 300 u/ 3 bln

-sudah jth tempo 1 bln

Supplies Expense 100 Account Payable

100

Supplies 30 Supplies expense 30

Cash 300 Fees Earned 300

Fees Earned 200 Unearned Fees 200

Supplies Expense

Supplies

100

30

30

100

Account Payable

Saldo 70

Saldo 30