Professional Documents
Culture Documents
Laporan Keuangan-1
Laporan Keuangan-1
KEUANGAN
LAPORAN KEUANGAN
2
Laporan Keuangan
3
Hubungan antar Laporan Keuangan
MAXIDRIVE CORP.
Income Statement
For the Year Ended December 31, 2003 Net income (laba) dari laporan
(in thousands of dollars)
laba rugi (income statement)
Revenues menambah laba ditahan (
Sales revenue $ 37,436
Expenses retained earnings ) dalam
Cost of goods sold $ 26,980
Selling, general and administrative 3,624
laporan perubahan laba
Research and development
Interest expense
1,982
450
ditahan.
Total expenses 33,036
Pretax income $ 4,400 MAXIDRIVE CORP.
Income tax expense 1,100
Net income $ 3,300
Statement of Retained Earnings
For the Year Ended December 31, 2003
(in thousands of dollars)
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Hubungan antar Laporan Keuangan
MAXIDRIVE CORP.
Balance Sheet
Retained earning akhir
At December 31, 2003
(in thousands of dollars)
dari laporan perubahan
Cash
Assets
$ 4,895
retained earning
Accounts receivable
Inventories
5,714
8,517
merupakan komponen
Plant and equipment
Land
7,154
981
stockholders’ equity
Total assets
Liabilities and Stockholders' Equity
$ 27,261
dalam neraca.
Liabilities
Accounts payable $ 7,156 MAXIDRIVE CORP.
Notes payable 9,000 Statement of Retained Earnings
Total liabilities $ 16,156 For the Year Ended December 31, 2003
Stockholders' Equity
(in thousands of dollars)
Contributed capital $ 2,000
Retained earnings 9,105
Total stockholders' equity 11,105 Retained earnings, January 1, 2003 $ 6,805
Total liabilities and stockholders' equity $ 27,261 Net income for 2003 3,300
Dividends for 2003 (1,000)
Retained earnings, December 31, 2003 $ 9,105
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Tujuan Laporan Keuangan
7
Laporan Laba Rugi
8
Laporan Perubahan Ekuitas
9
LAPORAN ARUS KAS
10
Klasifikasi Arus Kas
11
Arus Kas dari Aktivitas Operasi
Hasil dari :
– Penjualan properti, plant, dan
equipment.
– Penjualan investasi +
Arus kas
– Penagihan pokok pinjaman
kepada pihak lain dari
kegiatan
Kas dibayarkan kepada : Investasi
Pembelian property plant
dan equipment _
Pembelian investasi
Pembeli
13
Arus kas dari kegiatan pendanaan
Hasil dari :
– Penerbitan saham
– Penerbitan obligasi
– Pinjaman
+
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Catatan atas Laporan Keuangan
15
Laporan Keuangan & Standar Akuntansi
16
Standar Akuntansi
17
Lima Pilar Standar Akuntansi Indonesia
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