adeng pustikaningsih, m.si. dosen jurusan pendidikan

Adeng Pustikaningsih, M.Si.

Dosen Jurusan Pendidikan Akuntansi

Fakultas Ekonomi

Universitas Negeri Yogyakarta

CP: 08 222 180 1695

Email : adengpustikaningsih@uny.ac.id

Accounting Systems

1. Define an accounting system and describe

its implementation.

2. Journalize and post transactions in a

manual accounting system that uses

subsidiary ledgers and special journals.

After studying this chapter, you should

be able to:

3. Describe and give examples of additional

subsidiary ledgers and modified special

journals.

4. Apply computerized accounting to the

revenue and collection cycle.

5. Describe the basic features of e-commerce.

After studying this chapter, you should

be able to:

Define an accounting

system and describe its

implementation.

Objective 1

5-1Accounting Systems Growth Process

Identify the needs of those who use the

business’s financial information.

Determine how the system should

provide this information.

Step 1: Analysis

Three Step Process as a Business

Grows and Changes

The system is designed so that it meets

the users’ needs.

Step 2: Design

The system is implemented and used.

Step 3: Implementation

Once a system has been

implemented, feedback, or input

from the users of the information

can be used to analyze and

improve the system.

5-1Feedback

Internal controls are policies

and procedures that protect

assets from misuse, ensure that

business information is accurate,

and ensure that laws and

regulations are being followed.

5-1Internal Controls

Processing methods are the

means by which the system

collects, summarizes, and

reports accounting information.

These methods may be either

manual or computerized.

5-1Processing Methods

Journalize and post transactions

in a manual accounting system

that uses subsidiary ledgers and

special journals.

Objective 2

A large number of individual

accounts with a common

characteristic can be grouped

together in a separate ledger called

a subsidiary ledger.

The primary ledger, which

contains all of the balance

sheet and income statement

accounts, is called a

general ledger.

Each subsidiary ledger is

represented in the general

ledger by a summarizing

account, called a

controlling account.

The individual customers’

accounts are arranged in

alphabetical order in a subsidiary

ledger called the accounts

receivable subsidiary ledger or

customers ledger.

The individual creditors’

accounts are arranged in

alphabetical order in a

subsidiary ledger called the

accounts payable

subsidiary ledger, or

creditors ledger.

Cash 11

Accts. Pay. 21

General Ledger

Accts. Rec. 12

Supplies 14

Accounts Receivable

Subsidiary Ledger

A B C D

Customer Accounts

Accounts Payable

Subsidiary Ledger

A B C D

Creditor Accounts

General Ledger and Subsidiary Ledgers 5-2

SELLING

Providing services on account

Revenue journalrecorded in

Receipt of cash from any source

Cash receipts journalrecorded in

Special Journals 5-2

BUYING

Purchase of items on account

Purchases journalrecorded in

Payment of cash for any purpose

Cash payments journalrecorded in

5-2Special Journals

The all-purpose two-column

journal, called the general journal

or simply the journal can be used

for entries that do not fit into any of

the special journals.

Special Journals 5-2

The revenue journal is used for

recording fees earned on account.

Cash fees earned would be recorded

in the cash receipts journal.

Posting the Revenue Journal

Revenue JournalInvoice Post Accts. Rec. – Debit

Date No. Account Debited Ref. Fees Earned – Credit

6 616 RapZone 1 750 000

18 617 Web Cantina 2 650 000

27 618 Accessories by Sintha 3 000 000

Mar. 2 615 Accessories by Sintha 2 200 000

@solusinet

6 616 RapZone 1 750 000

18 617 Web Cantina 2 650 000

27 618 Accessories by Claire 3 000 000

Accounts Receivable Subsidiary Ledger

Date Item P.R. Debit Credit Balance

Accessories by Sintha

Mar. 2 R35 2,200,000 2,200,0002008

6 616 RapZone 1 750 000

18 617 Web Cantina 2 650 000

27 618 Accessories by Claire 3 000 000

Accessories by Sintha

Mar. 2 R35 2,200,000 2,200,0002008

6 616 RapZone 1 750 000

18 617 Web Cantina 2 650 000

6 616 RapZone 1 750 000

18 617 Web Cantina 2 650 000

31 9 600 000

5-2Exhibit 2 Revenue Journal

ACCOUNT Accounts Receivable Account No. 12

Balance

Dr. Cr.Date Dr. Cr.Item

Mar. 1Balance 3 400 000

31 9 600 000 13 000 000 R35

The debit total is posted from the

revenue journal to Accounts

Receivable in the general ledger.

Revenue Journal, page 35

6 616 RapZone 1 750 000

18 617 Web Cantina 2 650 000

31 9 600 000

Indicates a debit posting of Rp9,600,000 to

Accounts Receivable (General Ledger Account 12)

ACCOUNT Fees Earned Account No. 41

Balance

Date Dr. Cr.ItemPost.

Mar. 31 9 600 000 R35

The credit total is posted from the

revenue journal to Fees Earned in

the general ledger.

Revenue Journal, page 35

9 600 000

Dr. Cr.

6 616 RapZone 1 750 000

18 617 Web Cantina 2 650 000

31 9 600 000

Indicates a credit posting of Rp9,600,000

to Fees Earned (General Ledger Account

Example Exercise 5-1

The following revenue transactions occurred during

December:

Record these transactions in a revenue journal as

illustrated in Exhibit 2.

Dec. 5 Invoice No. 302 to Budiman for services

provided on account, Rp5,000,000.

Dec. 9 Invoice No. 303 to JoJo Enterprises for

services provided on account, Rp2,100,000.

Dec. 15 Invoice No. 304 to Double D, Inc. for

services provided on account, Rp3,250,000.

33For Practice: PE 5-1A, PE 5-1B 32

Follow My Example 5-1

9 303 JoJo Enterprises 2 100 000

15 304 Double D Inc. 3 250 000

Dec. 5 302 Budiman 5 000 000

All transactions that involve the

receipt of cash are recorded in a

cash receipts journal.

Every entry recorded in the cash

receipts journal will involve a debit

to the “Cash Dr.” column.

5-2Cash Receipts Journal

Mar. 1 Rent Revenue 400,000 400,000

CASH RECEIPTS JOURNAL

Other Accounts

Post Accounts Receivable Cash

Date Account Credited Ref. Cr. Cr. Dr.

19 Web Cantina 3,400,000 3,400,000

28 Accessories by Sintha 2,200,000 2,200,000

30 RapZone 1,750,000 1,750,000

Date Item P.R. Debit Credit Cr. Bal.

ACCOUNT Rent Revenue Acct. No. 42

Mar. 1 400,000 400,0002008

GENERAL LEDGER

Cash Receipts Journal and Postings 5-2

@solusinet

Web Cantina

Mar. 1 Bal. 3,400,000

18 R35 2,650,000 6,050,000

3,400,000 2,650,000 19

Other Accounts

19 Web Cantina 3,400,000 3,400,000

30 RapZone 1,750,000 1,750,000

After all journalizing and

posting for the month to

individual accounts is complete,

the columns are totaled.

Other Accounts

19 Web Cantina 3,400,000 3,400,000

30 RapZone 1,750,000 1,750,000

400,000 7,350,000 7,750,000

( ) (12) (11)

Posted Cash Receipts Journal 5-2

A checkmark indicates that

the items in this column are

posted individually.

After posting, the total amount of the

accounts in the accounts receivable

subsidiary ledger should match the

balance in the general ledger’s

Accounts Receivable account.

Accounts Receivable—(Controlling)

Balance, March 1, 2008 Rp3,400,000

Total debits (from revenue journal) 9,600,000

Total credits (from cash receipts journal) (7,350,000)

SolusiNetCustomer Balance Summary Report, March 31, 2008

Accessories By Sintha Rp3,000,000

RapZone 0

Web Cantina 2,650,000

Total accounts receivable Rp5,650,000

The debits and credits from two transactions are presented

in the following customer account:

Describe each transaction and the source of each posting.

NAME Mitra Prima

ADDRESS Jalan Raden Saleh No.94

July 1 Bal. 625,000

7 Inv. 35 R12 86 711,000

31 Inv. 31 CR4 122 589,000

Date Item P.R. Dr. Cr. Balance

July 7 Provided Rp86,000 services on account to Mitra

Prima, itemized on invoice 35. Amount posted

from page 12 of the revenue journal.

July 31 Cash of Rp122,000 was collected from Mitra

Prima (invoice 31). Amount posted from page 4

of the cash receipts journal.

The purchases journal is

designed for recording all

purchases on account.

Accts. Other

Post Payable Supplies Accounts Post

Date Account Credited Ref. Cr. Dr. Dr. Ref. Amount

PURCHASES JOURNAL Page 11

Journalizing in the Purchases Journal

Mar. 3 Toko Husin 600,000 600,000

7 Toko Desiana 420,000 420,000

12 Jujur 2,800,000 Off. Equip. 2,800

19 Toko Desiana 1,450,000 1,450,000

27 Toko Husin 960,000 960,000

@solusinet

Note that the March 12 purchase

of office equipment for

Rp2,800,000 is recorded as a debit

in the “Other Accounts Dr.”

column. Also note that the

account title is written in for

proper posting.

Accts. Other

Mar. 3 Toko Husin 600,000 600,000

7 Toko Desiana 420,000 420,000

12 Jujur 2,800,000 Off. Equip. 2,800,000

19 Toko Desiana 1,450,000 1,450,000

27 Toko Husin 960,000 960,000

Accts. Other

Mar. 3 Toko Husin 600,000 600,000

7 Toko Desiana 420,000 420,000

12 Jujur 2,800,000 Off. Equip. 2,800,000

19 Toko Desiana 1,450,000 1,450,000

27 Toko Husin 960,000 960,000

Posting the Purchases Journal

Mar 3 600,000 600,0002008

Accounts Payable Subsidiary Ledger

Toko Husin

Accts. Other

Mar. 3 Toko Husin 600,000 600,000

7 Toko Desiana 420,000 420,000

12 Jujur 2,800,000 Off. Equip. 18 2,800,000

19 Toko Desiana 1,450,000 1,450,000

27 Toko Husin 960,000 960,000

Office Equipment (Account 18 in the

general ledger) is debited for Rp2,800,000.

At the end of March, all columns are totaled

and equality of debits and credits is verified.

Then the total amount in the “Accounts

Payable Cr.” and “Supplies Dr.” columns are

posted. Because Office Equipment was

posted earlier, the Rp2,800,000 total is not

posted.

7 Toko Desiana 420,000 420,000

12 Jujur 2,800,000 Off. Equip. 18 2,800,000

19 Toko Desiana 1,450,000 1,450,000

27 Toko Husin 960,000 960,000

31 6,230,000 3,430,000 2,800,000

( ) ( ) ( )

Accts. Other

Mar. 3 Toko Husin 600,000 600,000

ACCOUNT Accounts Payable No. 21

GENERAL LEDGER

Mar. 1 Bal 1,230,000

6,230,000 7,460,00031 P11

Accts. Other

7 Toko Desiana 420,000 420,000

12 Jujur 2,800,000 Off. Equip. 18 2,800,000

19 Toko Desiana 1,450,000 1,450,000

27 Toko Husin 960,000 960,000

31 6,230,000 3,430,000 2,800,000

( ) ( ) ( )

Mar. 3 Toko Husin 600,000 600,000

ACCOUNT Supplies No. 14

GENERAL LEDGER

Mar. 1 Bal 2,500,000

3,430,000 5,930,00031 P11

502008

The following purchase transactions occurred during

October for Helping Hand Cleaners:

Oct. 11 Purchased cleaning supplies for Rp235,000, on

account, from General Supplies.

19 Purchased cleaning supplies for Rp110,000, on

account, from Hutama Supplies.

24 Purchased office equipment for Rp850,000, on

account,

from Office Warehouse.

Record these transactions in a purchases journal as

illustrated at the top of Exhibit 5. 51

PURCHASES JOURNAL

For Practice: PE 5-3A, PE 5-3B 52

Accts. Other

Oct. 11 General Supplies 235,000 235,000

19 Hutama Supplies 110,000 110,000

24 Office Warehouse 850,000 Off. Equip. 18 850,000

All transactions involving

a credit to Cash are

recorded in the cash

payments journal.

5-2Cash Payments Journal

CASH PAYMENTS JOURNAL

Other Accounts

Ck. Post Accounts Payable Cash

Date No. Account Debited Ref. Dr. Dr. Cr

2008Mar. 2 150 Rent Expense 1,600,000 1,600,000

On March 2, issued Check 150

for rent of Rp1,600,000.

@solusinet

Other Accounts

2008Mar. 2 150 Rent Expense 1,600,000 1,600,000

On March 15, issued Check 151 to

Guntur on account, Rp1,230,000.

15 151 Guntur 1,230,000 1,230,000

Let’s post to the accounts

payable subsidiary ledger at

this time to keep the

creditors’ account current.

Other Accounts

2008Mar. 2 150 Rent Expense 1,600,000 1,600,000

15 151 Guntur 1,230,000 1,230,000

Accounts Payable Subsidiary Ledger

Grayco Supplies

Mar. 3 Bal. 1,230,000

1,230,000 ---15 CP7

Other Accounts

2008Mar. 2 150 Rent Expense 1,600,000 1,600,000

15 151 Guntur 1,230,000 1,230,000

21 152 Jujur. 2,800,000 2,800,000

22 153 Toko Desiana 420,000 420,000

30 154 Utilities Expense 1,050,000 1,050,000

31 155 Toko Husin 600,000 600,000

Journalize the remainder of

March’s cash disbursements.

Other Accounts

2008Mar. 2 150 Rent Expense 1,600 1,600

15 151 Grayco Supplies 1,230 1,230

21 152 Jewett Business Sys. 2,800 2,800

22 153 Donnelly Supplies 420 420

30 154 Utilities Expense 1,050 1,050

31 155 Howard Supplies 600 600

Journalized the remainder of

March’s cash disbursements.

Other Accounts

2008Mar. 2 150 Rent Expense 1,600,000 1,600,000

15 151 Guntur 1,230,000 1,230,000

21 152 Jujur 2,800,000 2,800,000

22 153 Toko Desiana 420,000 420,000

31 155 Toko Husin 600,000 600,000

Post to individual

creditor’s accounts.

Other Accounts

2008Mar. 2 150 Rent Expense 1,600 1,600

Other Accounts

2008Mar. 2 150 Rent Expense 1,600,000 1,600,000

15 151 Guntur 1,230,000 1,230,000

21 152 Jujur 2,800,000 2,800,000

22 153 Toko Desiana 420,000 420,000

31 155 Toko Husin 600,000 600,000

The journal is ruled, summed, and verified for

equality of debits and the “Cash Cr.” column.

31 2,650,000 5,050,000 7,700,000

Other Accounts

2008Mar. 2 150 Rent Expense 1,600 1,600

Other Accounts

2008Mar. 2 150 Rent Expense 1,600,000 1,600,000

15 151 Guntur 1,230,000 1,230,000

21 152 Jujur 2,800,000 2,800,000

22 153 Toko Desiana 420,000 420,000

31 155 Toko Husin 600,000 600,000

31 2,650,000 5,050,000 7,700,000Items in the “Other Accounts Dr.”

column are posted. Then the totals

for “Accounts Payable Dr.” and

“Cash Cr.” are posted.

(21) (11)( )

Accounts Payable Control and

Subsidiary Ledger

Accounts Payable—

(Control)

Total credits (from purchases journal) 6,230,000

Total debits (from cash payments journal) (5,050,000)

SolusiNet

Supplier Balance Summary Report

March 31, 2008

Toko Desiana Rp1,450,000

Guntur 0

Toko Husin 960,000

Jujur 0

Total Rp2,410,000

The debits and credits from two transactions are presented

in the following creditor’s (supplier’s) account:

Describe each transaction and the source of each posting.

NAME Lusiana

ADDRESS Jalan Palmerah Selatan No.10

Aug. 1 Bal. 320,000

12 Bill 101 CP36 200,000 120,000

22 Bill 106 P16 140,000 260,000

Aug. 12 Paid Rp200,000 to Lusiana on account (Bill

101). Amount posted from page CP36 of the

cash payments journal.

Aug. 22 Purchased Rp140,000 of services on account

from Lusiana itemized on Bill 106. Amount

posted from page P16 of the purchases journal.

Describe and give

examples of additional

subsidiary ledgers and

modified special journals.

Objective 3

A business may modify its special

journals by adding one or more

columns for recording transactions

that occur frequently.

5-3Modified Special Journals

On November 2, SolusiNet

issued Invoice No. 842 to

Tulus Abadi for

Rp4,770,000, which

included sales taxes of

Rp270,000.

@solusinet

5-3Modified Revenue Journal

Revenue Journal Page 40

Nov. 2 842 Tulus Abadi 4 770 000 4 500 000 270 0002008

Invoice Accts. Rec. Fees Earned Sales Tax. Pay

Date No. Account Debited PR Dr. Cr. Cr.

@solusinet

Revenue JournalInvoice Accts. Rec. Fees Earned Sales Tax. Pay

Nov. 2 842 Tulus Abadi 4 770 000 4 500 000 270 0002008

Rp4,770,000 is debited to

Tulus Abadi in the

accounts payable

subsidiary ledger

Nov. 2 842 Litten Co. 4 770 000 4 500 000 270 0002008

A checkmark indicates

that the amount has

been posted.

On November 3, issued Invoice

No. 843 to Kumbang for

Rp1,166,000, which included

sales taxes of Rp66,000.

Nov. 2 842 Tulus Abadi 4 770 000 4 500 000 270 0002008

3 843 Kumbang 1 166 000 1 100 000 66 000

The state of Tennessee has a 7% sales tax. Sukmajaya,

had two revenue transactions as follows:

Aug. 3 Issued Invoice No. 58 to Helena Company for

services provided on account, Rp1,400,000, plus

19 Issued Invoice No. 59 to Kalam Enterprises for

services provided on account, Rp900,000, plus

Record these transactions in a revenue journal as illustrated

in the previous section.

Revenue Journal

Aug. 3 58 Helena 1 540 000 1 400 000 140 000

19 59 Kalam 990 000 900 000 90 000

Apply computerized

accounting to the revenue

and collection cycle.

Objective 4

A database collects,

stores, and organizes

information in a

retrievable format.

5-4Database

At any time, managers may request

reports from the software.

1) The customer balance

summary.

2) The fees earned by customer

detail.

3) The cash receipts.

Describe the basic

features of e-commerce.

Objective 5

Using the Internet to

perform business

transactions is

termed e-commerce.

5-5e-Commerce

When transactions are between

a company and a consumer, it

is termed B2C (business-to-

consumer) e-commerce.

5-5B2C

Three more advanced areas where the

Internet is being used for business

purposes are:

Supply chain management (SCM)

Consumer relationship management

Product life-cycle management

adeng pustikaningsih, m.si. dosen jurusan pendidikan

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