AKUNTANSI KEUANGAN LANJUTAN 1 Dr. Bandi, M.Si., Ak
8/25/2010
Bandi, 2009
KURIKULUM MENUJU AKL 1 Akuntansi Pengantar 1 Akuntansi Pengantar 2 Ak. Biaya
Ak Keu Menengah 1 Ak Keu Menengah 2
SIA
Ak Keu Lanjutan 1
Mnj Keuangan
Ak. Mnjmn SPM
Ak Keu Lanjutan 2??? 8/25/2010
Bandi, 2009
SIKLUS (PROSES) AKUNTANSI KEUANGAN penjurnalan
Bukti
Bk Jurnal
Bk Besar
BB Pembantu
posting
8/25/2010
Bandi, 2009
LAP KEUANGAN: ~Neraca ~Lap. Laba Rugi ~Lap. Perubahan Modal ~Lap. Arus Kas
SIKLUS (PROSES) AKUNTANSI KEUANGAN penjurnalan
Bukti
Bk Jurnal
Bk Besar
BB Pembantu
posting Kesepakatan skt unt usaha bersama
8/25/2010
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
8/25/2010
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) 8/25/2010
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
Atau
-
Ø
Ø
Ø
+
-
+
atau
+
_
4
8/25/2010
Ø
+
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 PembelianBandi, 2009 8/25/2010
DEBET + + + + + -
KREDIT + + + + +
ORGANISASI PEMBAHASAN Perseorangan
Perseroan Terbatas
LK Agen, Cabang
Agen, Cabang
Bentuk Usaha & Pencatatan
Laporan Keuangan Gabungan
Perluasan Penjualan Konsinyasi Angsuran Joint Venture 8/25/2010
Bandi, 2009
LK Pusat
Laporan Keuangan • • • • •
Neraca Laporan Laba Rugi Laporan Ekuitas Pemegang Saham Lapoaran Arus Kas ???
8/25/2010
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
8/25/2010
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 8/25/2010
$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
8/25/2010
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
$
76 919 830 (44) 252 461 (529) 100 2,065
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
(743) (306) 54 (52) (1,047)
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 Net (decrease) increase in cash and cash equivalents
(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
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
