Financial
Sasaran Pembelajaran
Menjelaskan bagaimana perusahaan
menggunakan akuntansi.
Menjelaskan bagimana untuk
menginterpretasikan laporan keuangan.
Menjelaskan bagaimana mengevaluasi sebuah
Analisis
Akuntansi dan
Keuangan
Summary and
Analysis of a
Firm’s Financial
Condition
Management
decisions such as
how much to
produce and how
many employees
to hire
Marketing
decisions such as
pricing and the
amount of
promotion
necessary
Finance
decisions such as
the amount of
debt financing
versus equity
financing that is
Akuntansi
Perusahaan menggunakan akuntansi untuk :
Proses :
• Laporan kondisi keuangan
• Mendukung keputusan
• Pengendalian operasional perusahaan
Proses :
• Laporan kondisi keuangan
• Mendukung keputusan
Pedoman
• GAAP (Generally Accepted Accounting Principles)
• FASB (Financial Accounting Standards Board)
• SEC (Securities and Exchange Commission)
• IRS (Internal Revenue Service)
• GAAP (Generally Accepted Accounting Principles)
• FASB (Financial Accounting Standards Board)
Dua Jenis Akuntansi
Manajerial (Managerial): konsern dengan
menyiapkan informasi untuk riview pihak dalam
perusahaan.
Keuangan (Financial): konsern dengan penyiapan
informasi untuk review oleh pihak luar perusahaan.
Pemriksaan untuk Pengendalian
Adalah sebuah evaluasi formal catatan-catatan yang
telah digunakan untuk menyiapkan laporan keuangan
perusahaan.
Internal Auditors
Internal Auditors
External Auditors
External Auditors
Karyawan yang menganalisa dan
mengevaluasi perusahaan.
Dua Tugas pokok laporan keuangan
R/L (Income)
R/L (Income)
Neraca (Balance Sheet)
Neraca (Balance Sheet)
Laporan Nilai buku harta (assets), hutang (liabilities),
dan Modal (owner’s equity) daripada sebuah
perusahaan pada saat tertentu.
Contoh Laporan Rugi Laba
Net sales
$20,000
Cost of goods sold
16,000
Gross profit
$ 4,000
Selling expense
$1,500
General & administrative
1,000
Total operating expense
2,500
Earnings before interest and taxes
1,500
Interest expense
500
Earnings before tax
$1,000
Income tax (at 30%)
300
Net income
$ 700
Net sales
$20,000
Cost of goods sold
16,000
Gross profit
$ 4,000
Selling expense
$1,500
General & administrative
1,000
Total operating expense
2,500
Earnings before interest and taxes
1,500
Interest expense
500
Earnings before tax
$1,000
Income tax (at 30%)
300
Assets (in thousands)
Plant and equipment $10,000 Less accumulated depreciation 2,000 Net fixed assets 8,000
Total assets $10,000
Liabilities & Owner’s Equity (in thousands)
Current liabilities
Accounts payable $ 600 Notes payable 400 Total current liabilities $ 1,000 Long-term debt $ 5,000 Common stockholder’s equity
Common stock $ 1,000 Additional paid-in capital 2,000 Retained earnings 1,000 Total owner’s equity $ 4,000
Assets (in thousands)
Current assets
Plant and equipment $10,000 Less accumulated depreciation 2,000 Net fixed assets 8,000
Total assets $10,000
Liabilities & Owner’s Equity (in thousands)
Current liabilities
Accounts payable $ 600 Notes payable 400 Total current liabilities $ 1,000 Long-term debt $ 5,000 Common stockholder’s equity
Common stock $ 1,000 Additional paid-in capital 2,000 Retained earnings 1,000
