Modul Ke : Akuntansi Berbasis Komputer

04 Fakultas :
Ekonomi dan Bisnis
• Nature of the Adjusting Process, Recording Adjusting
Entries and Adjusted Trial Balance

Program Studi :
Manajemen

Dian Primanita Oktasari, SE., MM

P1
Content

• Nature of the adjusting process,

• Recording adjusting entries
• Adjusted trial balance
Competence

• Student are able to understand nature of the

adjusting process, recording adjusting entries,
adjusted trial balance
Pendahuluan

Reporting Revenue and Expenses

TWO METHODS
Cash Basis of Accounting
Accrual Basis of Accounting
 Business Transaction
• Cash Basis and Accrual Basis
Under the accrual basis for the accounting
period concept, revenues are reported in
the statement of comprehensive income in
the period in which they are earned.

Under the accrual basis for the accounting

period concept, revenues are reported in
the statement of comprehensive income in
the period in which they are earned.
Type of accounts requiring adjustment

1. Prepaid expenses
2. Unearned revenues
3. Accrued revenues
4. Accrued expenses Investment by
Chris Clark
Deferred Expenses (Prepaid Expenses)
Supplies (balance on trial balance) $2,000
Supplies on hand, December 31 – 760
Supplies used $1,240
Deferred Revenue (Unearned Revenue)
Accrued Expenses (Accrued Liabilities)
Accrued Revenues (Accrued
Assets)
Fixed assets
ADJUSTED TRIAL BALANCE
NetSolutions’ Adjusted Trial
Balance
for December 31, 2014
 Daftar Pustaka

Reeve et.al, 2012, Principal of Accounting

Indonesia Adaption, Salemba Empat : Jakarta
Reeve et.al, 2014, Principle of Financial
Accounting with Conceptual Emphasis on
IFRS, Cengage Learning Asia Pte Ltd
Warren et al., 2015 Financial Accounting 14e,
Cengage Learning Asia Pte Ltd

P20
 Terima Kasih
Dian Primanita Oktasari, SE.,MM

P21