PENGANTAR AKUNTANSI (Laporan Keuangan)  Balance Sheet Statement of financial position at specific point in time  Income Statement Summarizes revenues and expenses over an accounting period Statement of Cash Flows Amount of cash generated during period is not what is shown on balance sheet Tells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities Statement of Retained Earnings Reports how much of earnings retained in business rather than paid out in dividends over the life of the firm   Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash

Perusahaan Jasa Perusahaan Dagang Perusahaan Manufaktur Jenis Usaha Perusahaan Jasa Perusahaan Dagang Perusahaan Manufaktur

Financial Statements Balance Sheet Income Statement Cashflow Statement Statement of Retained Earnings  Balance Sheet Statement of financial position at specific point in time  Income Statement Summarizes revenues and expenses over an accounting period Statement of Cash Flows Amount of cash generated during period is not what is shown on balance sheet Tells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities Statement of Retained Earnings Reports how much of earnings retained in business rather than paid out in dividends over the life of the firm   Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash

Masuk ke Lap. Laba yang ditahan (Retained Earning) Sales $25,265.00 Costs of Goods Sold -$19,891.00 Gross Profit $5,374.00 Cash operating expense -$2,761.00 EBITDA 2,613.00 Depreciation & Amortization -$156.00 Other Income (Net) -$6.00 EBIT $2,451.00 Interest -$0.00 EBT $2,451.00 Income Taxes -$785.00 Special Income/Charges -$194.00 Net Income (EAT) $1,666.00 Income Statement Dell had more than $25 billion sales during the period. A large part of revenues went to pay for the raw materials that went into production. Depreciation reflects expenditure on a long-term asset which firm must expense over several years for tax purposes. It does not reflect an actual expenditure during this particular accounting period. 1 Masuk ke Lap. Laba yang ditahan (Retained Earning)

Statement of Retained Earnings Modal, Awal $4,208.00 Net Income $1,666.00 Prive (Deviden untuk PT) ( $566.00) $1,100.00 Modal, Akhir $5,308.00 2 3 Dell had more than $25 billion sales during the period. A large part of revenues went to pay for the raw materials that went into production. Depreciation reflects expenditure on a long-term asset which firm must expense over several years for tax purposes. It does not reflect an actual expenditure during this particular accounting period. Dari Laporan Laba Rugi (Income Statement) Masuk ke Neraca (Balanced Sheet)

Dari Laporan Laba yang Ditahan (Retained Earning) ASSETS (Aktiva) Current Assets: $7,681.00 Non-Current Assets: $3,790.00 Total Assets: $11,471.00 LIABILITIES (Hutang) Current Liabilities: $5,192.00 LT Debt & Other LT Liab.: $971.00 EQUITY (Modal) Equity: $5,308.00 Total Liab. and Equity: $11,471.00 Balance Sheet Dell’s Balance Sheet: Assets the firm owns total more that $11 billion** , more short-term assets than long-term assets like plant and equipment. Those assets were purchased with money that came mainly from equity and short-term borrowing. Relatively little long-term debt. 4 Dari Laporan Laba yang Ditahan (Retained Earning)

Statement of Cash Flows

Menurut AICPA (AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANS) Definisi Akuntansi: Menurut AICPA (AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANS) Akuntansi merupakan seni pencatatan, pengelompokan, dan pengikhtisaran menurut cara yang berarti dan dinyatakan dalam nilai uang, segala transaksi dan kejadian yang bersifat finansial dan kemudian menafsirkan hasilnya.  Balance Sheet Statement of financial position at specific point in time  Income Statement Summarizes revenues and expenses over an accounting period Statement of Cash Flows Amount of cash generated during period is not what is shown on balance sheet Tells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities Statement of Retained Earnings Reports how much of earnings retained in business rather than paid out in dividends over the life of the firm   Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash

 Balance Sheet Statement of financial position at specific point in time  Income Statement Summarizes revenues and expenses over an accounting period Statement of Cash Flows Amount of cash generated during period is not what is shown on balance sheet Tells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities Statement of Retained Earnings Reports how much of earnings retained in business rather than paid out in dividends over the life of the firm   Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash