AKUNTANSI KEUANGAN MENENGAH 2 [PDF]

Dec 11, 2010 - 11/12/2010. Bandi, 2009. BB. Pembantu. LOGIKA (PROSES) AUDIT LAPORAN KEUANGAN. Bukti. Bk. Jurnal. Bk Besa

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AKUNTANSI KEUANGAN MENENGAH 2 Dr. Bandi, M.Si., Ak

11/12/2010

Bandi, 2009

KURIKULUM MENUJU AKM 2 Ak Pengantar 1 Akuntansi Pengantar 2 Ak. Biaya

Ak Keu Menengah 1 Ak Keu Menengah 2

SIA

Ak. Mnjmn SPM

11/12/2010

?????????

Bandi, 2009

Mnj Keuangan

SIKLUS (PROSES) AKUNTANSI KEUANGAN penjurnalan

Bukti

Bk Jurnal

Bk Besar

BB Pembantu

posting

11/12/2010

Bandi, 2009

LAP KEUANGAN: ~Neraca ~Lap. Laba Rugi ~Lap. Perubahan Modal ~Lap. Arus Kas

LOGIKA (PROSES) AUDIT LAPORAN KEUANGAN

Bukti

Bk Jurnal

Bk Besar

BB Pembantu

11/12/2010

Bandi, 2009

LAP KEUANGAN: ~Neraca ~Lap. Laba Rugi ~Lap. Perubahan Modal ~Lap. Arus Kas

PERSAMAAN DASAR (dlm neraca) Bagian neraca  kiri = debet berisi Aset  kanan = kredit berisi U + M Bentuk neraca: 1~ account, horisontal, bentuk T 2~ staffel, vertikal

Debet/kiri ASET

+ laba (rugi) 11/12/2010

A A

=

Kredit/kanan

=

UTANG

+

=

U U

+

M

+

M +P -B

= Bandi, 2009

MODAL

PERSAMAAN DASAR (dlm ekses transaksi) Debet/kiri

ASET

Kredit/kanan

= UTANG

MODAL Pendapatn

(Biaya)

1

+

2

-

-

3

-+

Ø

Ø

Ø

Ø

-

Ø

Ø

Ø

+

-

+

atau

+

_

Atau

Ø

4

11/12/2010

+

Bandi, 2009

PENGELOMPOKAN AKUN (ekses transaksi) AKUN 1 ASET ~ Akumulasi Depresiasi 2 UTANG ~ Disagio Utang Obligasi 3 MODAL ~ Disagio Modal Saham 4 PENDAPATAN ~ Potongan Penjualan 5 BIAYA, HPP ~ Potongan Pembelian 11/12/2010

Bandi, 2009

DEBET + + + + + -

KREDIT + + + + +

ORGANISASI PEMBAHASAN ASET

AKM 1 SAK Ut Lancar

NERACA

IFRS Th. 2012

KEWAJIBAN & MODAL UJ Panjang Ekuitas Derivatif 11/12/2010

Bandi, 2009

BK ACUAN

Laporan Keuangan • • • • •

Neraca Laporan Laba Rugi Laporan Ekuitas Pemegang Saham Lapoaran Arus Kas ???

11/12/2010

Bandi, 2009

Neraca

Kodak Dec 31, 2001 (In millions, except per share data)

Assets Current Assets Cash and cash equivalents Receivables Inventories Deferred income tax charges Other Total current assets Properties Land, buildings and equipment at cost Less: Accumulated depreciation Net properties Other Assets Goodwill (net of accumulated amortization of $920) Other non-current assets Total Assets

11/12/2010

Liabilities and Shareholders’ Equity

$

448 2,337 1,137 521 240 4,683 12,982 7,323 5,659

948 2,072 $ 13,362

Current Liabilities Payables Short-term borrowings Accrued income taxes Current maturities of LTD Total current liabilities Other Liabilities Long-term borrowings Post-employment liabilities Other long-term liabilities Total liabilities

$

3,276 1,378 544 156 5,354

1,666 2,728 720 10,468

Shareholders' Equity Common stock, par value $2.50 per share, 950,000,000 shares authorized; issued 391,292,760 shares Additional paid in capital Retained earnings Accumulated other comprehensive loss

Treasury stock, as cost, 100,363,059 shares Total shareholders' equity Bandi, 2009 Total liabilities and equity

978 849 7,431 (597) 8,661 5,767 2,894 $ 13,362

Income Statement Kodak For Year Ended Dec. 31, 2001 (In millions)

Sales Cost of goods sold Gross profit Selling, general and administrative expenses Research and development costs Goodwill amortization Restructuring costs and asset impairments EARNINGS FROM OPERATIONS Interest expense Other income (charges) Earnings before income taxes Provision for income taxes

219 (18) 108 32 76

NET EARNINGS 11/12/2010

$13,234 8,670 4,564 2,627 779 154 659 345

Bandi, 2009

Statement of Shareholders’ Equity Kodak For year ended Dec. 31, 2001

(In millions, except number of shares)

Shareholders’ Equity Dec 31, 2000 Net earnings Other comprehensive income (loss): Unrealized holding gains arising during period ($34 million pre-tax) Reclassification adjustment for gains included in net earnings ($13 million pre-tax) Currency translation adjustment Minimum pension liability adjustment ($7 million pre-tax) Hedging gains (losses) Comprehensive loss Cash dividends declared Treasury stock repurchased (3,541,295 shares) Treasury stock issued under employee plans (1,393,105 shares) Tax reductions – employee plans Shareholders’ Equity Dec 31, 2001

11/12/2010

Accumulated Additional Other Common Pail In Retained Comprehensive Treasury Stock Capital Earnings Income (Loss) Stock Total 978 871 7,869 (482) (5,808) 3,428 76 76

-

-

-

(21)

-

(21)

-

-

-

8 (98)

-

8 (98)

-

-

(514) -

(37) 33 (115)

-

(37) 33 (115) (514) (41)

$978

(25) 3 $849

Bandi, 2009

$7,431

$ (597)

(41) 82 ($5,767)

57 3 $2,894

Statement of Cash Flows Kodak For year Ended Dec. 31, 2001 (In millions) Cash flows from operating activities: Net Earnings Adjustments to reconcile to net cash provided by operating activities: Depreciation and amortization Restructuring costs Provisions (benefit) for deferred income taxes (Increase) decrease in receivables (Increase) decrease in inventories (Decrease) increase in liabilities excluding borrowings Other items, net Net cash provided by operating activities

Cash flow from Investing activities: Additions to properties Acquisitions, net of cash acquired Marketable securities - sales Marketable securities - purchases Net cash used in investing activities Cash flows from financing activities: Net increase (decrease) in borrowings with original maturities of 90 days or less Proceeds from other borrowings Repayment of other borrowings Dividends to shareholders Exercise of employee stock options Stock repurchase programs Net cash provided by (used in) financing activities Effect of exchange rate changes on cash 11/12/2010 Bandi, 2009 Net (decrease) increase in cash and cash equivalents

$

76 919 830 (44) 252 461 (529) 100 2,065

(743) (306) 54 (52) (1,047)

(695) 1,907 (1,355) (643) 22 (44) (808) (8) 202

Financial Statement Links - Kodak Balance Sheet Dec. 31, 2000 Assets Cash Non-Cash Assets Total Assets Liabilities & Equity Total liabilities

$ 246 13,966 $14,212

$ 10,784

1,849 7,387 (5,808) $ 3,428

Liabilities & Equity

$14,212

11/12/2010 Dec. 31, 2000

Income Statement for Year Ended Dec. 31, 2001 Sales $13,234 Expenses (13,158) Net Earnings $ 76 Other Comprehensive Income (115) Comprehensive Income $ (39) Statement of Shareholders’ Equity for Year Ended Dec. 31, 2001 Share Capital, Dec. 31, 2000 Adjustments/Stock Issue Share Capital, Dec. 31, 2001

$ 1,849 (22) $ 1,827

Retained Earnings, Dec. 31, 2000 Add: Comprehensive Income Less: Dividends Retained Earnings, Dec. 31, 2001

$ 7,387 (39) (514) $ 6,834

Treasury Stock, Dec. 31, 2000 Treasury Stock Issued Treasury Stock Repurchased Treasury Stock, Dec. 31, 2001

$ 5,808 82 (41) $ 5,767

Bandi, 2009

(Period of time)

Balance Sheet Dec. 31, 2001 Assets Cash Non-Cash Assets Total Assets

$ 448 12,914 $13,362

Liabilities & Equity Total liabilities

$10,468

Equity: Share Capital Retained Earnings Treasury Stock Total equity

1,827 6,834 (5,767) $ 2,894

Liabilities & Equity

$13,362

(Point in time)

(Point in time)

Equity: Share Capital Retained Earnings Treasury Stock Total equity

Statement of Cash Flows for Year Ended Dec. 31, 2001 Operating Cash flows $ 2,065 Investing Cash flows (1,047) Financing Cash flows (808) Exchange rate changes on cash (8) Net Change in Cash $ 202 Cash Balance, Dec. 31, 2000 246 Cash Balance, Dec. 31, 2001 $ 448

Dec. 31, 2001

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