WORKSHEET DAN

LAPORAN KEUANGAN

5
KOMPETENSI
(Study Objectives)

1 Menyiapkan worksheet.
2 Menyusun laporan keuangan.
ILLUSTRATION 4-1
ADJUSTED
ADJUSTED TRIAL
TRIAL BALANCE
BALANCE
PIONEER ADVERTISING AGENCY
Adjusted Trial Balance
October 31, 2014
After
Adjustment
Debit Credit
Cash $ 15,200
Accounts Receivable 200
Advertising Supplies 1,000
Prepaid Insurance 550
Office Equipment 5,000
Accumulated Depreciation - Office Equipment $ 40
Notes Payable 5,000
Accounts Payable 2,500
Interest Payable 50
Unearned Revenue 800
Salaries Payable 1,200
Share Capital - Ordinary 10,000
Retained Earnings 0
Dividends 500
Service Revenue 10,600
Salaries Expense 5,200
Advertising Supplies Expense 1,500
Rent Expense 900
Insurance Expense 50
Interest Expense 50
Depreciation Expense 40
$ 30,190 $ 30,190
STUDY OBJECTIVE 1

Menyiapkan
Menyiapkan worksheet.
worksheet.
 WORKSHEET

 Worksheet adalah suatu form yang berisi

sejumlah kolom yang digunakan dalam
melakukan proses penyesuaian (adjustment
journal entries) dan penyiapan laporan
keuangan.
 Worksheet merupakan alat bantu
akuntan dan bukan merupakan
bagian dari catatan akuntansi.
 Lihat Kieso Hal. 150
ILLUSTRASI 6-1
FORM DAN PROSEDUR MENYIAPKAN
WORKSHEET
Work Sheet
Adjusted Income Financial
Account Trial Balance Adjustments Trial Balance Statement Position
Titles Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.

(Ledger
account
titles)

(Additional
account titles
for
adjustments)

1. 2. 3. 4.
Prepare a Enter Enter Extend adjusted balances to
trial balance adjustment adjusted appropriate statement columns
on the dates balances 5.
work sheet Total the statement columns,
compute net income (or net
loss), and complete work sheet
 LANGKAH-LANGKAH
MENYIAPKAN WORK SHEET
1 Siapkan neraca saldo (trial balance) pada worksheet.

2 Masukkan data penyesuaian pada kolom

penyesuaian (adjustments).

3 Masukkan saldo disesuaikan pada kolom neraca

saldo disesuaikan (adjusted trial balance).

4 Pindahkan saldo adjusted trial balance pada kolom

laporan keuangan (financial statement) yang sesuai.

5 Jumlahkan kolom income statement , hitung

net income (loss) dan selesaikan worksheet.
PREPARING A WORKSHEET
1 PREPARING A TRIAL BALANCE
PIONEER ADVERTISING AGENCY
Work Sheet
For the Month Ended October 31, 2014
Adjusted
Trial Balance Adjustments Trial Balance
Account Titles Dr. Cr. Dr. Cr. Dr. Cr.
Cash 15.200
Advertising Supplies 2.500
Prepaid Insurance 600
Office Equipment 5.000
Notes Payable 5.000
Accounts Payable 2.500
Unearned Revenue 1.200
Share Capital - Ordinary 10.000
Dividends 500
Service Revenue 10.000

Salaries Expense 4.000

Rent Expense 900
Totals 28.700 28.700
Advertising Supplies Expense
Insurance Expense
Accum. Depr. — Office Equip.
Depreciation Expense
Interest Expense
Accounts Receivable
Interest Payable
Salaries Payable
Totals
PREPARING A WORKSHEET
2 ENTER THE ADJUSTMENTS
PIONEER ADVERTISING AGENCY
Work Sheet
For the Month Ended October 31, 2014
Adjusted
Trial Balance Adjustments Trial Balance
Account Titles Dr. Cr. Dr. Cr. Dr. Cr.
Cash 15,200
Advertising Supplies 2,500 a 1.500
Prepaid Insurance 600 50
Office Equipment 5,000
Notes Payable 5,000
Accounts Payable 2,500
Unearned Revenue 1,200 400
Share Capital - Ordinary 10,000
Dividends 500
Service Revenue 10,000 400
b 200
Salaries Expense 4,000 1.200
Rent Expense 900
Totals 28,700 28,700
Advertising Supplies Expense 1.500
Insurance Expense 50
Accum. Depr. — Office Equip. 40
Depreciation Expense 40
Interest Expense 50
Accounts Receivable 200
Interest Payable 50
Salaries Payable 1.200
Totals 3,440 3,440
PREPARING A WORKSHEET
3 ENTER ADJUSTED BALANCES
PIONEER ADVERTISING AGENCY
Work Sheet
For the Month Ended October 31, 2014
Adjusted
Trial Balance Adjustments Trial Balance
Account Titles Dr. Cr. Dr. Cr. Dr. Cr.
Cash 15,200 15.200
Advertising Supplies 2,500 a 1.500 1.000
Prepaid Insurance 600 50 550
Office Equipment 5,000 5.000
Notes Payable 5,000 5.000
Accounts Payable 2,500 2.500
Unearned Revenue 1,200 400 800
Share Capital - Ordinary 10,000 10.000
Dividends 500 500
Service Revenue 10,000 400 10.600
b 200
Salaries Expense 4,000 1.200 5.200
Rent Expense 900 900
Totals 28,700 28,700
Advertising Supplies Expense 1.500 1.500
Insurance Expense 50 50
Accum. Depr. — Office Equip. 40 40
Depreciation Expense 40 40
Interest Expense 50 50
Accounts Receivable 200 200
Interest Payable 50 50
Salaries Payable 1.200 1.200
Totals 3,440 3,440 32.140 32.140
 PREPARING A WORKSHEET
4 EXTEND ADJUSTED BALANCES
PIONEER ADVERTISING AGENCY
Work Sheet
For the Month Ended October 31, 2014
Adjusted Income Financial
Trial Balance Statement Position
Account Titles Dr. Cr. Dr. Cr. Dr. Cr.
Cash 15,200
Advertising Supplies 1,000
Prepaid Insurance 550
Office Equipment 5,000
Notes Payable 5,000
Accounts Payable 2,500
Unearned Revenue 800
Share Capital - Ordinary 10,000
Dividends 500
Service Revenue 10,600 10.600
Salaries Expense 5,200 5.200
Rent Expense 900 900
Advertising Supplies Expense 1,500 1.500
Insurance Expense 50 50
Accum. Depr. — Office Equip. 40
Depreciation Expense 40 40
Interest Expense 50 50
Accounts Receivable 200
Interest Payable 50
Salaries Payable 1,200
Totals 30,190 30,190 7,740 10,600
Net Income 2,860
Totals 10,600 10,600
PREPARING A WORKSHEET
4 EXTEND ADJUSTED BALANCES
PIONEER ADVERTISING AGENCY
Work Sheet
For the Month Ended October 31, 2014
Adjusted Income Financial
Trial Balance Statement Position
Account Titles Dr. Cr. Dr. Cr. Dr. Cr.
Cash 15,200 15.200
Advertising Supplies 1,000 1.000
Prepaid Insurance 550 550
Office Equipment 5,000 5.000
Notes Payable 5,000 5.000
Accounts Payable 2,500 2.500
Unearned Revenue 800 800
Share Capital - Ordinary 10,000 10.000
Dividends 500 500
Service Revenue 10,600 10.600
Salaries Expense 5,200 5.200
Rent Expense 900 900
Advertising Supplies Expense 1,500 1.500
Insurance Expense 50 50
Accum. Depr. — Office Equip. 40 40
Depreciation Expense 40 40
Interest Expense 50 50
Accounts Receivable 200 200
Interest Payable 50 50
Salaries Payable 1,200 1.200
Totals 30,190 30,190 7,740 10,600 22.450 19.590
Net Income 2,860 2.860
Totals 10,600 10,600 22.450 22.450
STUDY OBJECTIVE 2

Menyusun
Menyusun laporan
laporan keuangan.
keuangan.
PREPARATION OF FINANCIAL STATEMENTS
INCOME STATEMENT
PIONEER ADVERTISING AGENCY
Income Statement
For the Month Ended October 31, 2014

Revenues
Service revenue $10,600
Expenses $5,200
Salaries expense
The income statement is 1,500
Advertising supplies expense
Rent expense prepared from the income 900
Insurance expense statement columns of the 50
Interest expense work sheet. 50
Depreciation expense 40

Total expenses 7,740

Net income $ 2,860
PREPARATION OF FINANCIAL STATEMENTS
RETAINED EARNINGS STATEMENT

PIONEER ADVERTISING AGENCY

Retained Earnings Statement
For the Month Ended October 31, 2014

Retained earnings, October 1 The retained earnings $ 0

Add: Net Income statement is prepared from 2.860
the financial position 2.860
Less: Dividends columns of the work sheet. 500
Retained Earnings, October 31 $ 2.360
 PREPARATION OF FINANCIAL STATEMENTS
STATEMENT OF FINANCIAL POSITION

PIONEER ADVERTISING AGENCY

Statement of Financial Postition
October 31, 2014

Assets Liabilities and Owner’s Equity

Cash $ 15.200 Liabilities

Accounts receivable 200 Notes payable $ 5.000
Advertising supplies 1.000 Accounts payable 2.500
Prepaid insurance 550 Interest payable 50
Office equipment $ 5.000 Unearned revenue 800
Less: Accumulated Salaries payable 1.200
depreciation 40 4.960 Total liabilities $ 9.550
Equity
Share Capital – Ordinary $ 10.000
Retained Earnings 2.360
Total assets $ 21.910 Total liabilities and equity $ 21.910

Statement of financial position is prepared from

financial position columns of the work sheet.