FINANCIAL STATEMENT
10/17/2016 Bandi, 2007 2
1. Objective of Financial
Statements
2a. The postulates of
Accounting
2b The theoretical
concepts of accounting
3. The principles of Accounting
4. The Accounting Techniques
Bandi, 2011 10/17/2016
BB Pembantu
SIKLUS (PROSES) AKUNTANSI KEUANGAN
Bukti
Bk
Jurnal
Bk
Besar
LAP KEUANGAN: ~Neraca
~Lap. Laba Rugi ~Lap. Perubahan
Modal
~Lap. Arus Kas penjurnalan
KEPUTUSAN KEUANGAN & LAPORAN
KEUANGAN
KEPUTUSAN KEUANGAN & ARUS KAS
•
Arus Kas
LAPORAN KEUANGAN
NERACA 2 PERIODE
Sumber:
• http://www.investopedia.com/university/financialstatements/financialstat ements2.asp
• http://accounting-simplified.com/financial/statements/links-and-relationships.html
• http://www.simplifiedfm.com/ratioanalysis/