Bab 5 Sistem Akuntansi Dan Pengendalian Intern

Chapter 5
Accounting Systems and

Internal Controls
Accounting, 21st Edition
Warren Reeve Fess
PowerPoint Presentation by Douglas Cloud

Professor Emeritus of Accounting
Pepperdine University
Copyright 2004 South-Western, a division

of Thomson Learning. All rights reserved.
Task Force Image Gallery clip art included in this
electronic presentation is used with the permission of
NVTech Inc.
Basic
Basic
Accounting
Accounting
System
System
Analysis
Design
Implementation
F
E
E
D
B
A
C
K
Tujuan
Tujuan Internal
Internal Control
Control
1. Keamanan Assets perusahaan dan
penggunaannya dalam kegiatan
perusahaan
2. Menyediakan informasi akuntansi yang
akurat
3. Menjamin ditaatinya peraturan dan
kebijakan perusahaan oleh para
karyawannya.
Elements of Internal Control

1.
2.
3.
4.
5.
Control environment/Lingkungan Pengendalian

Risk assessment/Resiko Pengendalian
Control procedures/Prosedur
Monitoring/Pengawasan
Information and communication
Manual Accounting
Systems
General
General Ledger
Ledger and
and Subsidiary
Subsidiary Ledgers
Ledgers
General Ledger
Cash
11
Accounts Receivable
Subsidiary Ledger
Accts. Rec.
12
Customer Accounts
Supplies
14
Accounts Payable
Subsidiary Ledger
Accts. Pay.
21
Creditor Accounts
Special Journals
SELLING
Providing services on account
recorded
Revenue journal
recordedin
in
Receipt of cash from any source
recorded
recordedin
in
Cash receipts journal
BUYING
Purchase of items on account
recorded
Purchases journal
recordedin
in
Payment of cash for any purpose
recorded
recordedin
in
Cash payments journal
Jurnal ini untuk apa ?
Mencatat Pendapatan secara kredit
Account Receivable bertambah

Sediakan satu kolom
untuk mencatat
penambahan Account
Receivable
Fees Earned bertambah

Sediakan satu kolom untuk
mencatat penambahan
Pendapatan
The
The Revenue
Revenue Journal
Journal
Page 35
Revenue Journal
Date
Invoice
No.
Account Debited
Post
Ref.
Account Rec. Debit

Fees Earned Credit
Semua
Semua Penjualan
Penjualan Barang/Jasa
Barang/Jasa Secara
Secara
Kredit
Kredit harus
harus dicatat
dicatat dlam
dlam jurnal
jurnal ini
ini
The
The Revenue
Revenue Journal
Journal
Page 35
Revenue Journal
Date
2006
1 Mar.
2
2
Invoice
No.
615
Account Debited
MyMusicClub.com
Post
Ref.
Accts. Rec. Debit

Fees Earned Credit
2 2 0 0 00
1
2
Performed
Performed services
services on
on credit
credit to
to
MyMusic.com,
MyMusic.com, $2,200.
$2,200.
The
The Revenue
Revenue Journal
Journal
Page 35
Revenue Journal
Date
2006
1 Mar.
2
2
Invoice
No.
615
Account Debited
MyMusicClub.com
Post
Ref.
Accts. Rec. Debit

Fees Earned Credit
2 2 0 0 00
1
2
Notice
Notice that
that only
only one
one line
line isis
required
required to
to make
make the
the entry.
entry.
Posting
Posting from
from the
the Revenue
Revenue Journal
Journal
Page 35
Revenue Journal
Date
2006
1 Mar.
2
2
Invoice
No.
615
Account Debited
MyMusicClub.com
Post
Ref.
Accts. Rec. Debit

Fees Earned Credit
2 2 0 0 00
1
2
To
Toupdate
update the
the MyMusicClub.com
MyMusicClub.comaccount,
account,
the
the $2,200
$2,200 debit
debit isis posted
posted to
to the
the accounts
accounts
receivable
receivable subsidiary
subsidiary ledger.
ledger.
Posting
Posting from
from the
the Revenue
Revenue Journal
Journal
Page 35
Revenue Journal
Date
2006
1 Mar.
2
2
Invoice
No.
615
Post
Ref.
Account Debited
Accts. Rec. Debit

Fees Earned Credit
MyMusicClub.com
2 2 0 0 00
1
2
5
6
Accounts Receivable Subsidiary Ledger

MyMusicClub.com
Date
2006
Mar. 2
Item
P.R.
R35
Debit
2,200
Credit
Balance
2,200
5
6
Posting
Posting from
from the
the Revenue
Revenue Journal
Journal
Page 35
Revenue Journal
Date
2006
1 Mar.
2
2
Invoice
No.
615
Post
Ref.
Account Debited
Accts. Rec. Debit

Fees Earned Credit
MyMusicClub.com
2 2 0 0 00
1
2
5
6

MyMusicClub.com
Date
2006
Mar. 2
Item
P.R.
R35
Debit
2,200
Credit
Balance
2,200
This procedure is repeated for each posting

to the accounts receivable subsidiary ledger.
5
6
Posting
Posting from
from the
the Revenue
Revenue Journal
Journal
Page 35
Revenue Journal
Date
Invoice
No.
2003
2006
1 Mar.
2 615
2
6 616
3
18 617
4
27 618
Account Debited
Post
Ref.
Accts. Rec. Debit

Fees Earned Credit
MyMusicClub.com
2 2 0 0 00
RapZone.com
1 7 5 0 00
Web Cantina
2 6 5 0 00
MyMusicClub.com
3 0 0 0 00
Assume
Assume that
that similar
similar entries
entries were
were
journalized
journalized and
and posted
posted during
during the
the
month
month of
of March.
March.
Posting
Posting from
from the
the Revenue
Revenue Journal
Journal
Page 35
Revenue Journal
Date
Invoice
No.
2006
1 Mar.
2 615
2
6 616
3
18 617
4
27 618
31
Account Debited
Post
Ref.
Accts. Rec. Debit

Fees Earned Credit
MyMusicClub.com
2 2 0 0 00
RapZone.com
1 7 5 0 00
Web Cantina
2 6 5 0 00
MyMusicClub.com
3 0 0 0 00
9 6 0 0 00
On
On March
March 31,
31, the
the revenue
revenue journal
journal isis
totaled
totaled and
and ruled.
ruled.
Posting
Posting the
the Revenue
Revenue Journal
Journal Total
Total
Page 35
Revenue Journal
Date
Invoice
No.
2006
1 Mar.
2 615
2
6 616
3
18 617
4
27 618
31
Account Debited
Post
Ref.
Accts. Rec. Debit

Fees Earned Credit
MyMusicClub.com
2 2 0 0 00
RapZone.com
1 7 5 0 00
Web Cantina
2 6 5 0 00
MyMusicClub.com
3 0 0 0 00
9 6 0 0 00
Next,
Next, the
the revenue
revenue journals
journals total
total
($9,600)
($9,600) isis posted
posted to
to the
the general
general ledger.
ledger.
Posting
Posting the
the Revenue
Revenue Journal
Journal Total
Total
GENERAL LEDGER
ACCOUNT
Date
2006
Mar. 1
31
Accounts Receivable
Item
Post.
Ref.
Account No. 12
Balance
Dr.
Balance
Cr.
Dr.
3 400 00
R359 600 00
Revenue Journal, page 35
13 000 00
Cr.
Posting
Posting the
the Revenue
Revenue Journal
Journal Total
Total
Page 35
Revenue Journal
Date
Invoice
No.
2006
1 Mar.
2 615
2
6 616
3
18 617
27 618
31
Account Debited
Post
Ref.
Accts. Rec. Debit

Fees Earned Credit
MyMusicClub.com
2 2 0 0 00
RapZone.com
1 7 5 0 00
Web Cantina
2 6 5 0 00
MyMusicClub.com
3 0 0 0 00
9 6 0 0 00
(12)(41)
By placing the account number here, we

indicate that $9,600 has been debited to
Accounts Receivable in the general ledger.
Posting
Posting the
the Revenue
Revenue Journal
Journal Total
Total
GENERAL LEDGER
ACCOUNT
Date
2006
Mar. 31
Fees Earned
Item
Post.
Ref.
R35
Account No. 41
Balance
Dr.
Cr.
9 600 00
Dr.
Cr.
9 600 00
Posting
Posting the
the Revenue
Revenue Journal
Journal Total
Total
Page 35
Revenue Journal
Date
Invoice
No.
2006
1 Mar.
2 615
2
6 616
3
18 617
27 618
31
Account Debited
Post
Ref.
Accts. Rec. Debit

Fees Earned Credit
MyMusicClub.com
2 2 0 0 00
RapZone.com
1 7 5 0 00
Web Cantina
2 6 5 0 00
MyMusicClub.com
3 0 0 0 00
9 6 0 0 00
(12)(41)
Placing 41 here indicates that $9,600 has

been posted to the credit side of Fees
Earned in the general ledger.
The
The Cash
Cash Receipts
Receipts Journal
Journal
The
The Cash
Cash Receipts
Receipts Journal
Journal
Semua
Semua transaksi
transaksi
penerimaan
penerimaan kas
kas akan
akan
dicatat
dicatat pada
pada cash
cash receipts
receipts
journal.
journal.
Cara merancang Jurnal Penerimaan

Kas
Mencatat Penerimaan kas
Kas bertambah (debit)

mencatat penambahan Kas
Account yang dikredit apa?
Dari Piutang
Dari
Pendapatan
Dari Lainnya
Sediakan kolom Account

Receivable
Sediakan kolom Fees Earned
Sediakan kolom Other
Account
The
The Cash
Cash Receipts
Receipts Journal
Journal
CASH RECEIPTS JOURNAL
Date
2006
Account Credited
Mar. 1 Rent Revenue
Post
Ref.
Page 14
Other
Accounts
Cr.
Accounts
Receivable
Cr.
400
NetSolutions
NetSolutions received
received $400
$400 cash
cash
on
on March
March 11 for
for the
the months
months rent.
rent.
Cash
Dr.
400
The
The Cash
Cash Receipts
Receipts Journal
Journal
Date
Account Credited
Mar. 1
19
28
30
Rent Revenue
Web Cantina
MyMusicClub.com
RapZone.com
2006
Post
Ref.
Page 14
Other
Accounts
Cr.
Accounts
Receivable
Cr.
400
3,400
2,200
1,750
Cash
Dr.
400
3,400
2,200
1,750
During
During March,
March, NetSolutions
NetSolutions collected
collected
cash
cash from
from three
three customers.
customers.
Posting
Posting the
the Cash
Cash Receipts
Receipts Journal
Journal
Date
Account Credited
Mar. 1
19
28
30
Rent Revenue
Web Cantina
MyMusicClub.com
RapZone.com
2006
Post
Ref.
Page 14
Other
Accounts
Cr.
Accounts
Receivable
Cr.
400
3,400
2,200
1,750
Cash
Dr.
400
3,400
2,200
1,750
Each
Each account
account under
under Accounts
Accounts
Receivable
Receivable Cr.
Cr. isis posted
posted to
to the
the accounts
accounts
receivable
receivable subsidiary
subsidiary ledger.
ledger.
Posting
Posting the
the Cash
Cash Receipts
Receipts Journal
Journal
Date
Account Credited
Mar. 1
19
28
30
Rent Revenue
Web Cantina
MyMusicClub.com
RapZone.com
2006
Page 14
Post
Ref.
Other
Accounts
Cr.
Accounts
Receivable
Cr.
400
400
3,400
2,200
1,750
3,400
2,200
1,750

Web Cantina
Date
Item
P.R.
Debit
Credit
2006
Mar. 1 Bal.
18
19
R35
2,650
3,400
Cash
Dr.
Balance
3,400
6,050
2,650
Posting
Posting the
the Cash
Cash Receipts
Receipts Journal
Journal
Date
Account Credited
Mar. 1
19
28
30
Rent Revenue
Web Cantina
MyMusicClub.com
RapZone.com
2006
Page 14
Post
Ref.
Other
Accounts
Cr.
Accounts
Receivable
Cr.
400
400
3,400
2,200
1,750
3,400
2,200
1,750

Web Cantina
Date
Item
P.R.
Debit
Credit
2006
Mar. 1 Bal.
18
R35
19
CR14
2,650
3,400
Cash
Dr.
Balance
3,400
6,050
2,650
The
The Cash
Cash Receipts
Receipts Journal
Journal
Setelah
Setelah semua
semua transaksi
transaksi di
di jurnal
jurnal
dan
dan diposting
diposting ke
ke subsidiary
subsidiary
ledger,
ledger, jumlahkan
jumlahkan semua
semua kolom
kolom
Dr
Dr dan
dan Cr
Cr
The
The Cash
Cash Receipts
Receipts Journal
Journal
Date
Account Credited
Mar. 1
19
28
30
31
Rent Revenue
Web Cantina
MyMusicClub.com
RapZone.com
2006
Page 14
Post
Ref.
Other
Accounts
Cr.
Accounts
Receivable
Cr.
400
400
3,400
2,200
1,750
7,350
Cash
Dr.
400
3,400
2,200
1,750
7,750
The
The total
total Cash
Cash Dr.
Dr. column
column
equals
equals the
the total
total of
of the
the two
two
credit
credit columns.
columns.
Posting
Posting the
the Cash
Cash Receipts
Receipts Journal
Journal
Date
Account Credited
Mar. 1
19
28
30
31
Rent Revenue
Web Cantina
MyMusicClub.com
RapZone.com
2006
Page 14
Post
Ref.
Other
Accounts
Cr.
Accounts
Receivable
Cr.
400
400
3,400
2,200
1,750
7,350
Cash
Dr.
400
3,400
2,200
1,750
7,750
GENERAL LEDGER
Account: Accounts Receivable
No. 12
The
circled
are
The three
three
circled
items
are Balance
Date Item
P.R. items
Debit Credit
Mar.
Balgeneral
posted
to
ledger.
posted
to1 the
the
general
ledger. 3,400
31
R35 9,600
13,000
Lets
Lets post
post Accounts
Accounts Receivable
Receivable..
2006
Posting
Posting the
the Cash
Cash Receipts
Receipts Journal
Journal
Date
Account Credited
Mar. 1
19
28
30
31
Rent Revenue
Web Cantina
MyMusicClub.com
RapZone.com
2006
Page 14
Post
Ref.
Other
Accounts
Cr.
Accounts
Receivable
Cr.
400
400
3,400
2,200
1,750
7,350
Cash
Dr.
400
3,400
2,200
1,750
7,750
GENERAL LEDGER
Account: Accounts Receivable
Date Item P.R.
2006
Debit Credit
Mar. 1 Bal
31
R35 9,600
31
CR14
7,350
No. 12
Balance
3,400
13,000
5,650
Posting
Posting the
the Cash
Cash Receipts
Receipts Journal
Journal
Date
Account Credited
Mar. 1
19
28
30
31
Rent Revenue
Web Cantina
MyMusicClub.com
RapZone.com
2006
Page 14
Post
Ref.
Other
Accounts
Cr.
Accounts
Receivable
Cr.
400
400
3,400
2,200
1,750
7,350
( )
(12)
Cash
Dr.
400
3,400
2,200
1,750
7,750
Posting
Posting the
the Cash
Cash Receipts
Receipts Journal
Journal
The
The $7,750
$7,750 total
total in
in the
the
Cash
Cash Debit
Debit column
column isis
posted
posted to
to Cash
Cash in
in aa similar
similar
manner.
manner.
Posting
Posting the
the Cash
Cash Receipts
Receipts Journal
Journal
The
The $400
$400 credit
credit to
to Rent
Rent Revenue
Revenue
could
could have
have been
been posted
posted earlier,
earlier, but
but
posting
posting itit at
at the
the same
same time
time as
as other
other
general
general ledger
ledger accounts
accounts isis proper.
proper.
Posting
Posting the
the Cash
Cash Receipts
Receipts Journal
Journal
A
Acompletely
completely posted
posted cash
cash
receipts
receipts journal
journal isis shown
shown
in
in the
the next
next slide.
slide.
Posted
Posted Cash
Cash Receipts
Receipts Journal
Journal
Date
Account Credited
Mar. 1
19
28
30
31
Rent Revenue
Web Cantina
MyMusicClub.com
RapZone.com
2006
Page 14
Post
Ref.
42
Other
Accounts
Cr.
Accounts
Receivable
Cr.
400
400
( )
3,400
2,200
1,750
7,350
(12)
Cash
Dr.
400
3,400
2,200
1,750
7,750
(11)
Accounts
Receivable
Control
Account
GENERAL LEDGER
ACCOUNT Accounts Receivable
Date Item P.R.
Debit Credit
Mar. 1 Bal
31
R35 9,600
31
CR14
7,350
No. 12
Balance
3,400
13,000
5,650
If
If the
the accounts
accounts receivable
receivable
account
account in
in the
the general
general ledger
ledger
only
onlyshows
shows summary
summary totals,
totals,
where
whereare
arethe
the individual
individual
customer
customerbalances?
balances?
Accounts
Receivable
Control
Account
GENERAL LEDGER
ACCOUNT Accounts Receivable
Date Item P.R.
Debit Credit
Mar. 1 Bal
31
R35 9,600
31
CR14
7,350
No. 12
Balance
3,400
13,000
5,650
MyMusicClub.com
Date
Accounts
Receivable
Subsidiary
Ledger
Item
3/2
3/27
3/28
P.R.
Debit
Credit Balance
R35 2,200
R35 3,000
CR14
2,200
5,200
3,000
2,200
RapZone.com
Date
Item
3/6
3/30
P.R.
Debit
Credit Balance
R35 1,750
CR14
1,750
--
1,750
Web Cantina
Date
Item
P.R.
Debit
Credit Balance
3/1 Bal.
3/18
R35 2,650
3/19
CR14
3,400
6,050
2,650
3,400
The
The purchases
purchases journal
journal
untuk
untuk mencatat
mencatat
pembelian
pembelian secara
secara kredit
kredit
Cara merancang Jurnal Pembelian

Mencatat Pembelian secara kredit
Account Payable (K)

mencatat penambahan
Hutang
Account yang didebit apa?

Tergantung apa yang dibeli
Beli Supplies
Sediakan kolom Supplies
Beli Inventory
Beli Aktiva Lain
Sediakan kolom Inventory

Sediakan kolom Other
Journalizing
Journalizing in
in the
the Purchases
Purchases Journal
Journal
Date
2006
Page 11
PURCHASES JOURNAL
Accts.
Other
Post Payable Supplies Accounts Post
Account Credited Ref.
Cr.
Dr.
Dr.
Ref. Amount
Mar. 3 Howard Supplies
600
600
On March 3, 2003, NetSolutions

purchased supplies from Howard
Supplies, $600.
Posting
Posting the
the Purchases
Purchases Journal
Journal
Date
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount
2006
600
600
Accounts Payable Subsidiary Ledger

Howard Supplies
Date
2006
Item
P.R.
Dr.
Cr.
Balance
Mar 3 the accounts payable

600
600
To keep
subsidiary ledger current, this entry
is posted on March 3.
Posting
Posting the
the Purchases
Purchases Journal
Journal
Date
2006
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount
600
600
Accounts Payable and Supplies

will be posted as totals.
Journalizing
Journalizing in
in the
the Purchases
Purchases Journal
Journal
Date
2006
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount

7 Donnelly Supplies
600
420
600
420
On March 7, NetSolutions
purchased supplies from Donnelly
Supplies, $420.
Journalizing
Journalizing in
in the
the Purchases
Purchases Journal
Journal
Date
2006
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount

7 Donnelly Supplies
600
420
600
420
Journalizing
Journalizing in
in the
the Purchases
Purchases Journal
Journal
Date
2006
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount

7 Donnelly Supplies
12 Jewett Bus. Sys.
600
420
2,800
600
420
Off. Equip.
Because
On March
there
12, isnt
NetSolutions
a special purchased
column for
office
Office
equipment
Equipment
from
, thisJewett
purchase
Business
was
recorded under
Systems,
Other
$2,800.
Accounts Dr.
2,800
Journalizing
Journalizing in
in the
the Purchases
Purchases Journal
Journal
Date
2006
Mar. 3
7
12
19
27
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount
Howard Supplies
Donnelly Supplies
Jewett Bus. Sys.
Donnelly Supplies
Howard Supplies
600
420
2,800
1,450
960
600
420
Off. Equip.
2,800
1,450
960
Now, lets look at the rest of Marchs entries

(assume that all postings to the accounts payable
subsidiary ledger have been made).
Totaling
Totaling the
the Purchases
Purchases Journal
Journal
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount
Date
2006
Mar. 3
7
12
19
27
31
Howard Supplies
Donnelly Supplies
Jewett Bus. Sys.
Donnelly Supplies
Howard Supplies
600
420
2,800
1,450
960
6,230
600
420
Off. Equip.
1,450
960
3,430
2,800
2,800
At
At the
the end
end of
of March,
March, all
all columns
columns are
are totaled
totaled
$6,230
=
$3,430
+
$
2,800
$6,230
=
$3,430
+
$
2,800
and
equality
of
debits
and
credits
and equality of debits and credits isis verified.
verified.
Posting
Posting the
the Purchases
Purchases Journal
Journal
Date
2006
Mar. 3
7
12
19
27
31
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount
Howard Supplies
Donnelly Supplies
Jewett Bus. Sys.
Donnelly Supplies
Howard Supplies
600
420
2,800
1,450
960
6,230
600
420
Off. Equip.
1,450
960
3,430
The next step is to post to the

general journal.
2,800
2,800
Date
2006
Mar. 3
7
12
19
27
31
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount
Howard Supplies
Donnelly Supplies
Jewett Bus. Sys.
Donnelly Supplies
Howard Supplies
600
420
2,800
1,450
960
6,230
600
420
Off. Equip.
1,450
960
3,430
2,800
GENERAL LEDGER
ACCOUNT Accounts Payable
Date Item P.R.
Mar. 1 Bal
31
P11
Debit Credit
6,230
2,800
No. 21
Balance
1,230
7,460
Date
2003
Mar. 3
7
12
19
27
31
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount
Howard Supplies
Donnelly Supplies
Jewett Bus. Sys.
Donnelly Supplies
Howard Supplies
600
420
2,800
1,450
960
6,230
(21)
600
420
Off. Equip.
1,450
960
3,430
2,800
GENERAL LEDGER
Date Item P.R.
Mar. 1 Bal
31
P11
Debit Credit
6,230
2,800
No. 21
Balance
1,230
7,460
Date
2003
Mar. 3
7
12
19
27
31
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount
Howard Supplies
Donnelly Supplies
Jewett Bus. Sys.
Donnelly Supplies
Howard Supplies
600
420
2,800
1,450
960
6,230
(21)
600
420
Off. Equip. 18
1,450
960
3,430
(14)
Supplies is posted as a total of $3,430

to general ledger account 21. Office
Equipment is posted individually.
2,800
2,800
Date
2006
Mar. 3
7
12
19
27
31
Page 11
PURCHASES JOURNAL
Accts.
Other
Cr.
Dr.
Dr.
Ref. Amount
Howard Supplies
Donnelly Supplies
Jewett Bus. Sys.
Donnelly Supplies
Howard Supplies
600
420
2,800
1,450
960
6,230
(21)
600
420
Off. Equip. 18
1,450
960
3,430
(14)
NetSolutions had only one entry in the

Other Accounts Dr. column. If there were
others, they would be posted individually.
Therefore, the total is not posted. A check
mark indicates that the total was not posted.
2,800
2,800
( )
The Cash Payments

Journal
Cara merancang Jurnal Pengeluaran Kas
Mencatat Pengeluaran Kas
Kas berkurang (Kredit)

mencatat pengeluaran Kas
Account yang didebit apa?

Tergantung untuk apa yang dibayar
Bayar hutang
Sediakan kolom Account Payable
Bayar lain-lain
Sediakan kolom Other Account
CASH PAYMENTS JOURNAL
Date
2006
Mar. 2
Ck.
No.
150
Account Debited
Rent Expense
Other Accounts
Post Accounts Payable
Ref.
Dr.
Dr.
1,600
On March 2, NetSolutions paid

the rent for March by issuing
Check No. 150 for $1,600.
PAGE 7
Cash
Cr
1,600
Date
2006
Mar. 2
15
Ck.
No.
150
151
Account Debited
Rent Expense
Grayco Supplies
PAGE 7
Other Accounts
Ref.
Dr.
Dr.
Cash
Cr
1,600
1,230
On March 15, issued Check No. 151 to

Grayco Supplies on account, $1,230.
1,600
1,230
Date
2006
Mar. 2
15
Ck.
No.
150
151
Account Debited
Rent Expense
Grayco Supplies
PAGE 7
Other Accounts
Ref.
Dr.
Dr.
1,600
1,230
Cash
Cr
1,600
1,230
Accounts Payable Subsidiary Ledger

Supplies
Lets postGrayco
to the
accounts payable
Date
Item P.R.
Dr.
Cr.
Balance
subsidiary Mar.
ledger
at this time to keep1,230
3 Bal.
15
CP7 1,230
the creditors
account
current. ---
Date
2006
Mar. 2
15
21
Ck.
No.
150
151
152
Account Debited
PAGE 7
Other Accounts
Ref.
Dr.
Dr.
Rent Expense
Grayco Supplies
Jewett Business Sys.
1,600
1,230
2,800
On March 21, issued Check No.

152 as payment on account to
Jewett Business Systems, $2,800.
Cash
Cr
1,600
1,230
2,800
Date
2006
Mar. 2
15
21
22
Ck.
No.
150
151
152
153
Account Debited
PAGE 7
Other Accounts
Ref.
Dr.
Dr.
Rent Expense
Grayco Supplies

Donnelly Supplies.
1,600
1,230
2,800
420
On March 22, issued Check No.

153 as payment on account to
Donnelly Supplies, $420.
Cash
Cr
1,600
1,230
2,800
420
Date
2006
Mar. 2
15
21
22
30
Ck.
No.
150
151
152
153
154
Account Debited
PAGE 7
Other Accounts
Ref.
Dr.
Dr.
Rent Expense
Grayco Supplies

Donnelly Supplies.
Utilities Expense
1,600
1,230
2,800
420
1,050
Cash
Cr
1,600
1,230
2,800
420
1,050
On March 30, issued Check No. 154 as

payment for utility bill, $1,050.
Date
2006
Mar. 2
15
21
22
30
31
Ck.
No.
150
151
152
153
154
155
Account Debited
PAGE 7
Other Accounts
Ref.
Dr.
Dr.
Rent Expense
Grayco Supplies

Donnelly Supplies.
Utilities Expense
Howard Supplies
1,600
1,230
2,800
420
1,050
600
On March 31, issued Check

No. 155 on account to Howard
Supplies, $600
Cash
Cr
1,600
1,230
2,800
420
1,050
600
Date
2006
Mar. 2
15
21
22
30
31
31
Ck.
No.
150
151
152
153
154
155
Account Debited
Rent Expense
Grayco Supplies
Donnelly Supplies.
Utilities Expense
Howard Supplies
PAGE 7
Other Accounts
Ref.
Dr.
Dr.
1,600
1,230
2,800
420
1,050
2,650
600
5,050
The journal is ruled, summed, and

verified for equality of debits and
the Cash Cr. column.
Cash
Cr
1,600
1,230
2,800
420
1,050
600
7,700
Date
2006
Mar. 2
15
21
22
30
31
31
Ck.
No.
150
151
152
153
154
155
Account Debited
Rent Expense
Grayco Supplies
Donnelly Supplies.
Utilities Expense
Howard Supplies
PAGE 7
Other Accounts
Ref.
Dr.
Dr.
52
54
1,600
600
5,050
1,600
1,230
2,800
420
1,050
600
7,700
(21)
(11)
1,230
2,800
420
1,050
2,650
( )
Cash
Cr
Individual items in the Other Accounts Dr.

column are posted. Then the totals for Accounts
Payable Dr. and Cash Cr. are posted.
Accounts
Accounts Payable
Payable
Control
Control
Accounts
Accounts Payable
Payable
GENERAL LEDGER
Accounts Payable
(Controlling)

Date Item P.R.
Mar. 1 Bal
31
31
No. 12
Debit Credit
P11
CP7 5,050
6,230
Balance
1,230
7,460
2,410
Donnelly Supplies
Date
Accounts
Jewett Business
Payable
SystemsSubsidiary
also has
a zero balance,
so
Ledger
that account was
omitted for space
reasons.
Item
Mar 2
19
22
P.R.
P11
P11
CP7
Debit
Credit
420
1,450
420
Balance
420
1,870
1,450
Grayco Supplies
Date
Item
P.R.
Mar 1 Bal.
15 CP7
-Howard Supplies
Date
Mar 3
27
31
Item
P.R.
P11
P11
CP7
Debit
Credit
1,230
0
1,230
Debit
Credit
600
960
600
Balance
Balance
600
1,560
960
Advantages
Advantages of
of aa Computerized
Computerized
Accounting
Accounting System
System Over
Over aa
Manual
Manual Accounting
Accounting System
System
1. Computerized systems simplify the recordkeeping process.
2. Computerized systems are generally more
accurate.
3. Computerized systems provide management
current account balance information to
support decision making.
Chapter 5
The
The End
End

Bab 5 Sistem Akuntansi Dan Pengendalian Intern

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Chapter 5

Accounting Systems and

PowerPoint Presentation by Douglas Cloud

Copyright 2004 South-Western, a division

Elements of Internal Control

Control environment/Lingkungan Pengendalian

Cash receipts journal

Cash payments journal

Jurnal ini untuk apa ?

Mencatat Pendapatan secara kredit

Account Receivable bertambah

Fees Earned bertambah

Account Rec. Debit

Accts. Rec. Debit

Accts. Rec. Debit

Accts. Rec. Debit

Accts. Rec. Debit

Accounts Receivable Subsidiary Ledger

Accts. Rec. Debit

Accounts Receivable Subsidiary Ledger

This procedure is repeated for each posting

Accts. Rec. Debit

Accts. Rec. Debit

Accts. Rec. Debit

Revenue Journal, page 35

Accts. Rec. Debit

By placing the account number here, we

Accts. Rec. Debit

Placing 41 here indicates that $9,600 has

Cara merancang Jurnal Penerimaan

Mencatat Penerimaan kas

Kas bertambah (debit)

Account yang dikredit apa?

Sediakan kolom Account

Mar. 1 Rent Revenue

Accounts Receivable Subsidiary Ledger

Accounts Receivable Subsidiary Ledger

Cara merancang Jurnal Pembelian

Mencatat Pembelian secara kredit

Account Payable (K)

Sediakan satu kolom untuk

Account yang didebit apa?

Sediakan kolom Supplies

Sediakan kolom Inventory

Mar. 3 Howard Supplies

On March 3, 2003, NetSolutions

Mar. 3 Howard Supplies

Accounts Payable Subsidiary Ledger

Mar 3 the accounts payable

Mar. 3 Howard Supplies

Accounts Payable and Supplies

Mar. 3 Howard Supplies

Mar. 3 Howard Supplies

Mar. 3 Howard Supplies

Now, lets look at the rest of Marchs entries

The next step is to post to the

Supplies is posted as a total of $3,430

NetSolutions had only one entry in the

The Cash Payments

Cara merancang Jurnal Pengeluaran Kas

Jurnal ini untuk apa ?

Mencatat Pengeluaran Kas

Kas berkurang (Kredit)

Sediakan satu kolom untuk