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MATERI X MANAJEMEN KEUANGAN. Basic Financial Statement  Statement of Operational (Income Statement – Laporan Rugi Laba).  Balance Sheet (Neraca). 

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Presentasi berjudul: "MATERI X MANAJEMEN KEUANGAN. Basic Financial Statement  Statement of Operational (Income Statement – Laporan Rugi Laba).  Balance Sheet (Neraca). "— Transcript presentasi:

1 MATERI X MANAJEMEN KEUANGAN

2 Basic Financial Statement  Statement of Operational (Income Statement – Laporan Rugi Laba).  Balance Sheet (Neraca).  Statement of Cash Flows.

3 Income Statement Operating Revenues (The actual and/or expected cash inflows resulting from activities that central to the on going operation). Expenses (The actual and/or expected cash outflows resulting from the sale delivery of goods or service). Profit (loss) (The difference between revenues and expenses).

4 Wal-Mart Stores, Inc Income Statements Fiscal year ended December 31, 2006 Revenues: Net Sales …………………………… Rentals from licensed department ………… Other income-net …………………………………………………….. $20,649,001 12, ,906 20,785,868 Cost and Expenses: Cost of sales ……………………………………… Operating, selling and general and administrative expenses ….... Interest Cost: Debt ………………………………………… Capital leases ……………………………………………………….. 16,056,856 3,267,864 36,286 99,395 19, Income before income taxes ………………… Provision for federal and state income taxes: Current …………………………………………………………….. Deferred …………………………………………… ,325, ,016 14, ,246 Net Income …………………………………………………………..837,221

5 Wal-Mart Stores, Inc Balance Sheets per December 31, 2006 ASSETS Current Assets: Cash and cash equivalents Receivables Recoverable costs from sale/leaseback Inventories Prepaid expenses $12, , ,653 3,351,367 25,776 Total Current Assets3,630,987 Property, plant and equipment, at cost: Land Buildings and improvements Fixtures and equipment Transportation equipment 278, ,319 1,110,193 58,818 Less accumulated depreciation 2,277, ,318 Net property, plant and equipment Property under capital leases Less accumulated amortization 1,757,066 1,114, ,146 Net property under capital leases Goodwill Other assets and deferred charges 904,888 41,036 25,691 TOTAL ASSETS$6,359,668 LIABILITIES & SHAREHOLDERS’ EQUITY Current Liabilities: Notes payable Account payable Accrued liabilities: Salaries Taxes, other than income Accrued federal and state income taxes Long-term debt due within one year Obligations under capital leases due within one year $19,000 1,389, , , , ,158 1,690 19,659 Total Current Liabilities2,065,909 Long-term debt Long-term obligations under capital leases Deferred income taxes Common shareholders’ equity: Common stock (share outstanding) Capital in excess of par value Retain earnings 184,439 1,009,046 92,365 56, ,277 2,777,073 Total Shareholders’ Equity3,007,909 Total liabilities & shareholders’ equity$6,359,668

6 PENUTUP Pada manajemen keuangan pendahuluan ini, dibahas mengenai penyajian laporan- laporan keuangan, yaitu yang utama mengenai neraca (balance sheet) dan laporan rugi laba (profit and loss statement).

7 MATERI X MANAJEMEN KEUANGAN Selain membaca buku, majalah, tabloit atau sumber referensi lainnya, dianjurakan untuk memperkaya referensi dengan mengunjungi situs-situs yang berhubungan, misalnya : - e_sheet e_sheet - s/04/ asp s/04/ asp Note : gunakan kata kunci “akuntansi”, “balance sheet” atau yang lain untuk browse di search engine


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