Financial Statements

Cindy Aulia
1922090010
International Bussines Administration
 Defination Of Financial Statement
Financial statements are records of financial information of a company in
a certain period that can be used to describe the situation of the
company's performance. It contains the recording of transactions and also
the recording of money that occurs in a business.

What is meant by a transaction is a purchase transaction, a sale

transaction or several other types of business transactions that have
economic and monetary value. This report will usually be made within a
certain period only, whether it is made every month, or every certain
period depending on company policy. Usually companies make reports
when their company's accounting period enters the end.
 1. For Evaluation 2. To assess 3. As an
of Business and whether the Accountability
Business business condition Report to
Development is in need of Stakeholders
Conditions additional capital

Functions and Objectives of Financial Statements

The purpose and function of the existence of these
financial statements is to find out how the overall
financial condition of the company in a certain period is.
The interested parties who often use this report include
investors, creditors, the government and even the
general public.In addition to these objectives, other
functions of financial statements are:
Types of Financial Statements
According to the Financial Accounting Standards applicable in Indonesia, there are 5 types of
complete financial statements commonly used, namely:

1. Income Statement
Understanding the income statement is a report commonly used by companies to find out
how the company's profit and loss financial position is. This type of income statement or
income statement or profit and loss statement is a report that serves to assess financial
performance. The income statement made for the company is a reference for the company's
condition and taking the next step for the company's leaders.

2. Capital Change Report

statement of changes in equity or statement of changes in capital is a type of financial report
that describes changes in either the increase or decrease in net assets during a period. The
definition of the statement of changes in capital contains the magnitude of changes in
financial capital that occur. So you can have an idea of ​the company's future planning.
Types of Financial Statements
3. Balance Sheet
As the name suggests, a balance sheet is a type of financial report that shows the position and
financial information of a company. In the balance sheet, you will see complete and detailed
information about the company's assets, liabilities and capital.

4. Cash Flow Statement

The fourth type of accounting financial report is a cash flow statement or cash flow statement.
The cash flow statement provides information about the company's incoming and outgoing
cash flows. In addition, the cash flow statement also serves as an indicator to predict cash
flows in the coming period.

5.Notes to Financial Statements

Also known as notes to financial statements (CALK) which are part of one type or form of the
financial statements of a corporate entity.
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