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 Our Services Insert the title of your subtitle Here Easy to change colors. Easy to change colors. Easy to change colors. You can simply impress your audience and add a unique zing and appeal to your Presentations. 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Judul: Ppt Sistem Informasi Akuntansi Dan Siklus Akuntansi

Oleh: Arnando Prasetya

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