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    ABEL MALIA B.inggris

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    Abel malia
    The document discusses balance sheets and changes in capital. It defines a balance sheet as showing a company's financial position by listing assets, liabilities, and capital at a point in time. It notes that balance sheets provide information to investors about a company's assets, debts, and shareholders' equity. The document also explains that a report on changes in capital analyzes increases or decreases in a company's net assets over an accounting period due to factors like additional investments, profits/losses, and distributions of assets.

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    ABEL MALIA B.inggris

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    Abel malia
    12 views8 pages
    The document discusses balance sheets and changes in capital. It defines a balance sheet as showing a company's financial position by listing assets, liabilities, and capital at a point in time. It notes that balance sheets provide information to investors about a company's assets, debts, and shareholders' equity. The document also explains that a report on changes in capital analyzes increases or decreases in a company's net assets over an accounting period due to factors like additional investments, profits/losses, and distributions of assets.

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    ABEL MALIA b.inggris

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    The document discusses balance sheets and changes in capital. It defines a balance sheet as showing a company's financial position by listing assets, liabilities, and capital at a point in time. It notes that balance sheets provide information to investors about a company's assets, debts, and shareholders' equity. The document also explains that a report on changes in capital analyzes increases or decreases in a company's net assets over an accounting period due to factors like additional investments, profits/losses, and distributions of assets.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    12 views8 pages

    ABEL MALIA B.inggris

    Uploaded by

    Abel malia
    The document discusses balance sheets and changes in capital. It defines a balance sheet as showing a company's financial position by listing assets, liabilities, and capital at a point in time. It notes that balance sheets provide information to investors about a company's assets, debts, and shareholders' equity. The document also explains that a report on changes in capital analyzes increases or decreases in a company's net assets over an accounting period due to factors like additional investments, profits/losses, and distributions of assets.

    Copyright:

    © All Rights Reserved
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    of 8

    NAMA : ABEL MALIA

    NIM : 210662402008
    PRODI : AKUNTANSI
    PERPAJAKAN

    Definition of balance sheet


    and changes in capital
    Balance sheet meaning

    The balance sheet is part of the financial statements


    of an entity produced in an accounting period that
    shows the financial position (wealth, liabilities and
    capital) of an entity at the end of the period
    Balance function

    One : Provide an overview to investors regarding


    the company’s assets
    Two : The amount of the company’s debt
    Three : And the capital isvested by shareholders
    in the company
    Balance sheet component

     One : Aset (harta)


     Two : Liabilitas (kewajiban)
     Three : Ekuitas (Modal)
    Balance sheet benefits

    • As a financial analysis tool, if there is a change in


    implementation
    • To carry out a liquidity analysis, so that the
    company has an overview of its obligations related
    to liquid assets
    • Can be used as a means of reading the company’s
    ability to pay off short-term debt
    Understanding of changes in capital

    A report on changes in capital is a type of financial


    report prepared by a company or business person to
    find out projections or descriptions regarding the
    decrease or increase in net assets in a certain
    aaccounting period or cycle.
    Capital change factor

    1. There is an additional investment.


    2. There are changes in profits and losses obtained
    by the company.
    3. There is taking of company assets for personal
    needs (prive).

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