Ppt Sistem Informasi Akuntansi Dan Siklus Akuntansi

Oleh Arnando Prasetya

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Transkrip Ppt Sistem Informasi Akuntansi Dan Siklus Akuntansi

ARNANDO
PRASETYA
(C1C019084)
SISTEM INFORMASI AKUNTANSI DAN
SIKLUS AKUNTANSI

http://www.free-powerpoint-templates-design.com

Sistem Informasi
Akuntansi
Accounting Information System pada dasarnya mengumpulkan dan
memproses data transaksi dan kemudian menyebarluaskan informasi
keuangan kepada pihak yang berkepentingan

Sistem Informasi Akuntansi
Terminologi Dasar
Diperlukan untuk mengidentifikasi, mencatat, mengklasifikasi dan
menginterpetasikan transaksi dan peristiwa lain yang berkaitan dengan perusahaan.

Debit Kredit
Digunakan sebagai suatu lambang pada proses pencatatan yang menunjukkan
dimana ayat jurnal tersebut dibuat. Ex: suatu jumlah pada sisi kiri disebut
mendebit,dan membuat jurnal pada sisi kanan disebut mengkredit akun.
Persamaan Dasar
Persamaan dasar akuntansi : Asset = Liability + equity

Laporan Keuangan dan Struktur Kepemilikan
Bagian ekuitas pada laporan posisi keuangan melaporan modal dan saldo laba.
Struktur kepemilikan menentukan jenis akun yang merupakan bagian dari atau
memengaruhi bagian ekuitas

Terminologi Dasar
1. Kejadian (event)
Sumber penyebab perubahan
aset, liabilitas, dan ekuitas.

4. Akun rill dan akun
nominal

3. Akun (account)
2. Transaksi (transaction)

Catatan sistematis yang
menunjukkan pengaruh
transaksi,pada unsur tertentu
seperti aktiva, kewajiban,
ataupun ekuitas pemilik.

Peristiwa eksternal yang
mengakibatkan
pengaliha/pertukanan adatara 2
entitas atau lebih.

Akun rill : akun yang tidak ditutup 5. Buku besar
dan saldo yang akan dilanjutkan
Berisi akun
ke periode selanjutnya
aktiva, kewajiabn,
Akun nominal : akun
6. Jurnal
ekuitas,
pendapatana dan beban yang
tertera di laporan laba rugi yang pendapatan&beb Catatan transaksi yang
an.
berkaitan dengan
ditutup secara periodeik
keuangan perusahaan.

7. Posting
Proses
memindahkan
berdasarkan
akunnya
masing

9. Ayat jurnal penyesuaian
(adjusting entries)
Untuk menyesuaikan akun agar
jumlahnya seusai dengan yang
sebenarnya

8. Neraca saldo (trial
balance)
Ringkasan buku besar.

10. Laporan keuangan

11. Ayat jurnal penutup

Catatan , tabulasi, dan ikhtisar
akhir dari data keuangan
perusahaan.

Untuk menutup semua akun.

Persamaan
dasar akuntansi
Setiap kali sebuah perusahaan mengadakan transaksi, maka per
samaan dasar akuntansi akan berubah di dua sisi sekaligus, yaitu
sisi debet dan kredit.

Section Break
Insert the title of your subtitle Here

Siklus
Akuntansi
Proses aktivitas dimulai dari
pencatatan transaksi , berakhir dengan
perisapan untuk aktivitas periode
akuntansi selanjutnya melalui
pembutan jurnal penutup.

Thank You!!
Semoga dapat dipahami
dan bermanfaat

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Judul: Ppt Sistem Informasi Akuntansi Dan Siklus Akuntansi

Oleh: Arnando Prasetya


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