Page 1
Prepared by: C. Douglas Cloud Professor Emeritus of AccountingPepperdine University
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Student VersionStudent Version
1
Analyzing Transactions
Chapter 2Chapter 2
These slides should be viewed using the presentation mode (click the icon to start presentation).
These slides should be viewed using the presentation mode (click the icon to start presentation).
Page 2
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
2
Learning Objective 1
Describe the characteristics of an account and a chart of accounts.
Page 3
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
3
Menggunakan Akun untuk Mencatat Transaksi
LO 1
Sistem akuntansi dirancang untuk menunjukkan kenaikan dan penurunan setiap elemen persamaan akuntansi di catatan tersendiri. Catatan ini disebut akun (account).
Page 4
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
4
The T account has a title.Title
The T Account
LO 1
The left side of the account is called the debit
side.
Debit CreditThe right side of
the account is called the credit
side.
Page 5
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
5
LO 1
Chart of Accounts
Suatu kelompok akun untuk sebuah entitas bisnis disebut buku besar (ledger).
Daftar akun yg terdapat dalam buku besar disebut bagan akun (chart of accounts).
Assets adalah sumber daya yang dimiliki oleh entitas bisnis.
Liabilities adalah utang kepada pihak luar (creditors).
Page 6
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
6
Chart of Accounts
Owner’s equity adalah hak pemilik thd asset perusahaan setelah seluruh hutang dibayarkan. Drawing (Prive) menunjukkan jumlah penarikan yang dilakukan pemilik untuk kepentingan pribadi.
LO 1
Revenues adalah kenaikan dalam ekuitas pemilik sebagai hasil dari menjual barang atau jasa ke pelanggan. Hasil dari penggunaan asset atau jasa dalam proses menghasilkan pendapatan disebut beban (expenses).
Page 7
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
7
Learning Objective 2
1. Describe the characteristics of an account and a chart of accounts.
2. Describe and illustrate journalizing transactions using the double-entry accounting system.
Page 8
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
8
Double-Entry Accounting System
LO 2
Setiap perusahaan menggunakan system ayat jurnal berpasangan (double-entry accounting system). Sistem ini berdasarkan persamaan akuntansi dan memerlukan: Setiap transaksi bisnis dicatat
setidaknya ke dalam dua akun. Total debit yang dicatat untuk setiap
transaksi sama dengan total kredit yang dicatat.
Page 9
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
9
Saldo Normal Akun
Jumlah kenaikan yang dicatat dalam suatu akun biasanya sama atau lebih besar daripada jumlah penurunanyang dicatat dalam akun tsb. Dengan demikian, saldo normal suatu akun bisa di debit atau kredit bergantung apakah kenaikan akun tsb dicatat sebagai debit atau kredit.
LO 2
Page 10
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
10
Rules of Debit and Credit – Normal Balances of Accounts
LO 2
Page 11
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
11
Transaction A
LO 2
Step 2Step 3
Step 1 Step 4 Step 5
Step 3
Assets = Liabilities + Owner’s Equity (investment)
Accounting Equation Impact
increase increase
November 1, Chris Clark menyetorkan $25,000 pada bank atas nama NetSolutions.
Page 12
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
12
Langkah-langkah dalam penjurnalan:
Journalizing
Step 1. Tanggal transaksi dimasukkan dalam kolom Tanggal.
Step 2. Nama akun yg didebit ditulis pd batas kiri di bawah kolom deskripsi, dan jumlah yg didebit dimasukkan ke kolom Debit
(continued)
LO 2
Page 13
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
13
Journalizing
Step 3. Nama akun yg dikredit ditulis di bawahnya, agak menjorok ke kanan, jumlah yg dikredit dimasukkan ke kolom Kredit.
Step 4. Penjelasan singkat dapat dimasukkan di bawah akun yang dikredit.
LO 2
(continued)
Page 14
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
14
Journalizing
Step 5. Kolom Post. Ref. (Posting Reference) dibiarkan kosong ketika jurnal dicatat pertama kali. Kolom ini digunakan kemudian ketika jumlah ayat jurnal dipindah ke buku besar.
LO 2
Page 15
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
15
Journalizing
LO 2
Proses pencatatan transaksi ke dalam jurnal disebut menjurnal (journalizing).
Bentuk pencatatan transaksi disebut ayat jurnal (journal entry)
Page 16
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
16
LO 2
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
Transaction B
increase
decrease
November 5, NetSolutions membeli tanah $20,000 secara tunai.
Page 17
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
17
LO 2
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
Transaction C
increase increase
November 10, NetSolutions membeli supplies secara kredit sebesar $1,350.
Page 18
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
18
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Revenue)
LO 2
Transaction D
increase increase
November 18, NetSolutions menerima honor sebesar $7,500 dari pelanggan atas jasa yg diberikan.
Page 19
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
19
November 30, NetSolutions membayar beberapa beban: wages, $2,125; rent, $800; utilities, $450; dan miscellaneous, $275.
LO 2
Transaction E
Page 20
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
20
LO 2
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)
Transaction E
decrease
All four expense accounts increase
Page 21
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
21
LO 2
Transaction F
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
decreasedecrease
November 30, NetSolutions membayar kepada kreditur, $950.
Page 22
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
22
LO 2
Transaction G
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)
decrease increase
NetSolutions mencatat jumlah Supplies yg masih tersisia pada November 30 yaitu sebesar $550.
Page 23
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
23
LO 2
Transaction H
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Drawing)
decrease
increase
November 30, Chris Clark menarik tunai $2,000 untuk keperluan pribadi.
Page 24
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
24
Learning Objective 3
1. Describe the characteristics of an account and a chart of accounts.
2. Describe and illustrate journalizing transactions using the double-entry accounting system.
3. Describe and illustrate the journalizing and posting of transactions to accounts.
Page 25
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
25
LO 3
Posting Journal Entries to Accounts
December 1, NetSolutions membayar premi sebesar $2,400 untuk polis asuransi komprehensif yang melindungi thd liabilitas, pencurian, dan kebakaran. Masa perlindungan polis asuransi adalah satu tahun.
Process memindahkan debit dan kredit dari ayat jurnal ke dalam akun disebut pemindahbukuan (posting).
Page 26
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
26
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
Posting Journal Entries to Accounts
increase
decrease
Page 27
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
27
Recording and Posting of a Debit and a Credit
LO 3
These steps for posting the credit to Cash are shown.
Page 28
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
28
December Transactions
December 1, NetSolutions membayar sewa tempat untuk bulan Desember sebesar $800. Perusahaan yg menyewakan kepada NetSolutions sekarang meminta pembayaran sewa dilakukan pada tgl 1 setiap bulannya, dan bukan di akhir bulan.
LO 3
Page 29
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
29
December Transactions
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)
decrease increase
Page 30
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
30
LO 3
December Transactions
December 1, NetSolutions menerima tawaran dari sebuah toko untuk menyewakan tanah yg dibeli pd tgl 5 November. Toko yg terletak di sebelah tanah NetSolutions berencana utk menggunakan tanah itu sbg area parkir karyawan dan pelanggannya. NetSolutions setuju untuk menyewakan tanahnya selama tiga bulan dengan pembayaran sewa dimuka dan menerima $360 untuk masa sewa 3 bulan sejak 1 Desember.
Kewajiban yg timbul karena menerima pembayaran kas sebelum menyediakan jasa disebut pendapatan yg belum dihasilkan atau pendapatan diterima di muka unearned revenue.
Page 31
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
31
December Transactions
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
increaseincrease
Page 32
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
32
LO 3
December Transactions
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
increase increase
December 4, NetSolutions membeli peralatan kantor berupa kursi dan meja secara kredit dari IKEA Store sebesar $1,800.
Page 33
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
33
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)
decrease increase
December Transactions
December 6, NetSolutions membayar $180 untuk pemasangan iklan baris di harian Republika.
Page 34
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
34
LO 3
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity
decrease decrease
December Transactions
December 11, NetSolutions membayar kepada kreditor sebesar $400.
Page 35
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
35
LO 3
December Transactions
December 13, NetSolutions membayar resepsionis dan asisten paruh waktu sebesar $950 untuk upah selama dua pekan.
Page 36
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
36
LO 3
December Transactions
Accounting Equation ImpactAssets = Liabilities + Owner’s Equity (Expense)
decreaseincrease
Page 37
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
37
December Transactions
LO 3
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Revenue)
increase increase
December 16, NetSolutions menerima uang dari pendapatan jasa sebesar $3,100 untuk setengah bulan pertama di bulan Desember.
Page 38
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
38
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Revenue)
increase increase
December 16, Pendapatan diterima yg dicatat pd piutang untuk setengah bulan pertama Desember adalah $1,750.
Page 39
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
39
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity
LO 3
decreasedecrease
December 20, NetSolutions membayar $900 kepada IKEA Store dari utang sebesar $1,800 atas transaksi pd tgl 4 December.
Page 40
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
40
December Transactions
LO 3
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity
increase
decrease
December 21, NetSolutions menerima $650 dari pelanggan untuk pelunasan hutangnya.
Page 41
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
41
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity
increase
decrease
December 23, NetSolutions membayar $1,450 untuk membeli supplies.
Page 42
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
42
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Expense)
increasedecrease
December 27, NetSolutions membayar resepsionis dan asistem paruh waktu sebesar $1,200 untuk upah selama 2 pekan.
Page 43
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
43
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Expense)
increasedecrease
December 31, NetSolutions membayar tagihan telepon bulanan sebesar $310.
Page 44
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
44
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Expense)
increasedecrease
December 31, NetSolutions membayar tagihan listrik bulanan sebesar $225.
Page 45
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
45
LO 3LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Revenue)
increase increase
December 31, NetSolutions menerima $2,870 untuk pendapatan selama setengah bulan kedua.
Page 46
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
46
December Transactions
LO 3
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Revenue)
increase increase
December 31, pendapatan diterima yang dicatat pd piutang untuk setengah bulan kedua di Desember adalah sebesar $1,120.
Page 47
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
47
LO 3
December Transactions
Accounting Equation Impact
Assets = Liabilities + Owner’s Equity (Drawing)
increasedecrease
December 31, Chris Clark menarik uang tunai $2,000 untuk keperluan pribadi.
Page 48
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
48
Learning Objective 4
1. Describe the characteristics of an account and a chart of accounts.
2. Describe and illustrate journalizing transactions using the double-entry accounting system.
3. Describe and illustrate the journalizing and posting of transactions to accounts.
4. Prepare an unadjusted trial balance and explain how it can be used to discover errors.
Page 49
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
49
Trial Balance and Trial Balance Errors
Kesetaraan debet dan kredit dalam buku besar harus dibuktikan pada setiap akhir periode akuntansi dengan menyiapkan neraca saldo (trial balance).
LO 4
Suatu transposisi terjadi ketika urutan angka berubah karena kesalahan, seperti menulis $ 542 sebagai $ 452 atau $ 524.
Dalam slide, seluruh angka dipindahkan satu atau lebih spasi ke kanan atau kiri karena kesalahan, seperti menulis $ 542,00 sebagai $54,20 atau $ 97,50 sebagai $ 975,00.
Page 50
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
50
Errors Not Affecting the Trial Balance
Jika suatu kesalahan yg terjadi sudah dijurnal dan diposting ke buku besar, maka jurnal koreksi (correcting journal entry) harus dibuat.
LO 4
Page 51
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
51
Sbg ilustrasi, pd tgl 5 Mei pembelian office equipment secara kredit sebesar $12,500 salah dijurnal dan diposting sebagai debit pada Supplies dan Account Payable sebesar $12,500.
Jurnal koreksi yg harus dibuat adalah:
Errors Not Affecting the Trial Balance
LO 4
Page 52
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
52
Learning Objective 5
1. Describe the characteristics of an account and a chart of accounts.
2. Describe and illustrate journalizing transactions using the double-entry accounting system.
3. Describe and illustrate the journalizing and posting of transactions to accounts.
4. Prepare an unadjusted trial balance and explain how it can be used to discover errors.
5. Describe and illustrate the use of horizontal analysis in evaluating a company’s performance and financial condition.
Page 53
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
53
Horizontal Analysis
Pada horizontal analysis, jumlah setiap pos laporan keuangan priode berjalan dibandingkan dengan pos yg sama dari laporan keuangan periode sebelumnya.
LO 5
Page 54
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
54
Horizontal Analysis
In horizontal analysis, the amount of each item on a current financial statement is compared with the same item on an earlier statement.
Ketika dua laporan dibandingkan, laporan periode awal digunakan sebagai basis untuk menghitung jumlah dan persentase perubahan.
LO 5
Page 55
Prepared by: C. Douglas Cloud Professor Emeritus of AccountingPepperdine University
© 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Student VersionStudent Version
55
Analyzing Transactions
The EndThe End