Scribd Logo
Upload

Welcome to Scribd!

  • 32 views

    Bahasan: Definisi Persamaan Akuntansi Contoh Persamaan Akuntansi

    Uploaded by

    anon_121015384
    1) The accounting equation is Assets = Liabilities + Owner's Equity, which describes the resources owned by a company in terms of what is owed to creditors and the residual claim of the owner. 2) An example transaction is provided where the owner invests $25,000 cash into the business, establishing the initial accounting equation of Assets (cash) = Owner's Equity (owner's investment). 3) Subsequent example transactions show how the accounting equation is updated to reflect the purchase of land for $20,000 and supplies for $1,350 on account, establishing a liability for accounts payable. Fees earned of $7,500 are also recorded.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content

    You might also like

    Bahasan: Definisi Persamaan Akuntansi Contoh Persamaan Akuntansi

    Uploaded by

    anon_121015384
    32 views14 pages
    1) The accounting equation is Assets = Liabilities + Owner's Equity, which describes the resources owned by a company in terms of what is owed to creditors and the residual claim of the owner. 2) An example transaction is provided where the owner invests $25,000 cash into the business, establishing the initial accounting equation of Assets (cash) = Owner's Equity (owner's investment). 3) Subsequent example transactions show how the accounting equation is updated to reflect the purchase of land for $20,000 and supplies for $1,350 on account, establishing a liability for accounts payable. Fees earned of $7,500 are also recorded.

    Original Description:

    Original Title

    Persamaan Akuntansi3

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    1) The accounting equation is Assets = Liabilities + Owner's Equity, which describes the resources owned by a company in terms of what is owed to creditors and the residual claim of the owner. 2) An example transaction is provided where the owner invests $25,000 cash into the business, establishing the initial accounting equation of Assets (cash) = Owner's Equity (owner's investment). 3) Subsequent example transactions show how the accounting equation is updated to reflect the purchase of land for $20,000 and supplies for $1,350 on account, establishing a liability for accounts payable. Fees earned of $7,500 are also recorded.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    32 views14 pages

    Bahasan: Definisi Persamaan Akuntansi Contoh Persamaan Akuntansi

    Uploaded by

    anon_121015384
    1) The accounting equation is Assets = Liabilities + Owner's Equity, which describes the resources owned by a company in terms of what is owed to creditors and the residual claim of the owner. 2) An example transaction is provided where the owner invests $25,000 cash into the business, establishing the initial accounting equation of Assets (cash) = Owner's Equity (owner's investment). 3) Subsequent example transactions show how the accounting equation is updated to reflect the purchase of land for $20,000 and supplies for $1,350 on account, establishing a liability for accounts payable. Fees earned of $7,500 are also recorded.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 14

    DEFINISI

    Persamaan akuntansi

    contoh
    Persamaan akuntansi

    Bahasan
    Definisi persamaan
    akuntansi

    2
    Persamaan akuntansi
    (The Accounting Equation)

    Assets = Liabilities + Owner’s Equity

    Sumber daya yang


    dimiliki oleh
    perusahaan

    3
    Assets = Liabilities + Owner’s Equity

    hak yang dimiliki


    oleh kreditur,
    yang merupakan
    kewajiban
    perusahaan

    4
    Materi ini Menjelaskan dan menunjukkan bagaimana
    transaksi keuangan dicatat menggunakan
    persamaan akuntansi

    Transaksi keuangan adalah suatu kondisi atau


    kejadian ekonomi yang menyebabkan perubahan
    kondisi atau kinerja keuangan perusahan
    5
    On November 1, 2007, Chris
    Clark begins a business that will
    be known as NetSolutions.

    6
    Assets = Owner’s Equity
    Cash Chris Clark, Capital
    =
    a. 25,000 25,000 Investment
    by Chris
    Clark

    a. Chris Clark deposits $25,000 in a bank account in


    the name of NetSolutions.
    7
    Assets = Owner’s Equity
    Cash + Land Chris Clark, Capital
    Bal. 25,000 = 25,000
    b. –20,000 +20,000
    Bal. 5,000 20,000 25,000

    b. NetSolutions exchanged $20,000 for land.

    8
    Owner’s
    Assets = Liabilities + Equity
    Accounts Chris Clark,
    Cash + Supplies + Land Payable + Capital
    =
    Bal. 5,000 20,000 25,000
    c. +1,350 +1,350
    Bal. 5,000 1,350 20,000 1,350 25,000

    c. During the month, NetSolutions purchased supplies for


    $1,350 and agreed to pay the supplier in the near future
    (on account). 42 9
    1-4

    Beginning with entry (d) the


    asset section will be shown first,
    then the liabilities and owner’s
    equity will be shown in the
    following slide.

    10
    Assets

    Cash + Supplies + Land

    Bal. 5,000 1,350 20,000


    d. +7,500
    Bal. 12,500 1,350 20,000

    d. NetSolutions provided services to customers, earning fees of


    $7,500 and received the amount in cash.
    44 11
    Liabilities + Owner’s Equity
    Accounts Chris Clark, Fees
    Payable + Capital + Earned
    Bal.
    1,350 25,000
    +7,500 d.

    1,350 Bal.
    25,000 7,500

    d. NetSolutions provided services to customers, earning fees of


    $7,500 and received the amount in cash.

    45 12
    Expenses 1-4

    The amounts used in earning revenue are


    called expenses. Adding expenses to the
    owner’s equity section results in a space
    problem. To adjust for these added
    headings, the word “Bal.” has been omitted
    from Slides 48, 50, 52, and 54. The
    bottom row in these four slides provides the
    balances after each transaction.
    13
    Owner’s Equity

    Increased by Decreased by

    Owner’s Owner’s
    investments withdrawals
    Revenues Expenses

    14

    You might also like