Tata Letak Judul

dengan Gambar
Subjudul
BALANCE SHEET
Assets = Liabilities + Stockholders’ Equity
ASET

Current Assets =>Current assets are listed on the

balance sheet in order of liquidity (the ability to be
converted to cash).

Cash=> the most liquid asset, includes negotiable

checks and unrestricted balances in checking
accounts, as well as cash on hand.

Marketable securities (also labeled short-term

investments) are characterized by their
marketability at a readily determinable market
price.
Marketable securities (also
labeled short-term investments)
are characterized by their
marketability at a readily
determinable market price.
ASET

Example of Account Receivable

ASET

Inventories are the balance of goods on hand. In a

manufacturing firm, they include raw materials,
work in process, and finished goods.

Prepaids is an expenditure made in advance of the

use of the service or goods. It represents future
benefits that have resulted from past transactions.
Long-Term Assets

Long-Term Assets Long-term assets are usually

divided into four categories: tangible assets,
investments, intangible assets, and other.

Tangible Assets These are the physical facilities

used in the operations of the business

Land is shown at acquisition cost and is not

depreciated because land does not get used up.
Long-Term Assets

Buildings Structures are presented at cost plus the

cost of permanent improvements.

Machinery Machinery is listed at historical cost,

including delivery and installation, plus any
material improvements that extend its life or
increase the quantity or quality of service.
Long-Term Assets

Construction in Progress Construction in progress

represents cost incurred for projects under
construction.

Accumulated Depreciation is the process of

allocating the cost of buildings and machinery
over the periods benefited.
CONTOH SOAL

• The following assumptions will be made to illustrate depreciation methods:

• 1. Cost of asset—$10,000

• 2. Estimated life of asset—5 years

• 3. Estimated salvage (or residual) value—$2,000

• 4. Estimated total hours of use—16,000

1. The straight-line method

• Straight-Line Method The straight-line method recognizes depreciation in equal amounts over the
estimated life of the asset. Compute depreciation using the straight-line method as follows:

The $1,600 depreciation amount would be recognized each year of the

five-year life of the asset.
2. Declining-Balance Method

• The declining-balance method, an accelerated method, applies a multiple times the straight-line
rate to the declining book value to achieve a declining depreciation charge over the estimated life
of the asset.
The declining-balance method results in the following depreciation amounts
for each of the five years of the asset’s life:
3. The sum-of-the-years’-digits

• Metode sum-of-the-years’-digits adalah metode penyusutan yang dipercepat.

Leases Leases are classified as operating leases or capital leases.

Long-term investments, usually stocks and

bonds of other companies, are often held to
maintain a business relationship or to exercise
control.

Debt securities under investments are to be

classified as held-to-maturity securities or
available-for-sale securities.

Equity securities under investments are to be

carried at fair value.
Intangibles are nonphysical assets, such as patents and copyrights.

• Goodwill arises from the acquisition of a business for a

sum greater than the physical asset value, usually
because the business has unusual earning power.

• Patents, exclusive legal rights granted to an inventor for

a period of 20 years, are valued at their acquisition cost.

• Trademarks are distinctive names or symbols.

• Organizational costs are legal costs incurred when a

business is organized.

• Franchises are the legal right to operate under a

particular corporate name, providing trade-name
products or services.

• Copyrights are rights that authors, painters, musicians,

sculptors, and other artists have in their creations and
expressions.
SOAL

• Classify the following as (CA) current asset, (IV) investments, (IA) intangible asset, or (TA)
tangible asset:

• a. Land

• b. Cash

• c. Copyrights

• d. Marketable securities

• e. Goodwill

• f. Inventories
soal

• Classify the following as (CA) current asset, (IV) investments, (IA)

intangible asset, or (TA) tangible asset:
1. Prepaids
2. Buildings
3. Accounts receivable
4. Long-term investment in stock
5. Machinery
• Differentiate between marketable securities and long-term investments.
SOAL

• An item of equipment acquired on January 1 at a cost of $100,000 has an estimated life of ten
years.

• Required Assuming that the equipment will have a salvage value of $10,000, determine the
depreciation for each of the first three years by the:

• a. Straight-line method

• b. Declining-balance method

• c. Sum-of-the-years’-digits method
TERIMA KASIH