FINANCIAL

STATEMENTS/REPORTS

Financial Modeling – Three Main Financial Statements | eFinancialModels

• Financial statements/reports help us to understand predicaments in business decision-making:
• How an enterprise can be rapidly growing, highly profitable and out of money all at the same time, and
why this state of affairs is fairly common.
• Why working capital is so very important and which management actions lead to more, which leads to
less.
• The difference between cash in the bank and profit on the bottom line, and how the two are interrelated.
• When in the course of business affairs a negative cash flow is a sign of good things happening, and when
it’s a sign of impending catastrophe.
• Limits of common product costing systems and when to apply (and, more importantly, when to ignore)
the accountant’s definition of cost.
• Why a development investment made today must return a much greater sum to the coffers of the
company in later years.
• How discounts drop right to the bottom line as lost profits and why they are so very dangerous to a
company’s financial health.
• How risk is different than uncertainty, and which is worse.
• Why a dollar in your pocket today can be worth a lot more than a dollar received tomorrow.
• The necessity (and limitation) of forecasting cash flows over time when making capital investment
decisions.
• When to use NPV analysis and when to use IRR, and why it is important in capital investment decision-
making.
INCOME STATEMENT
LAPORAN LABA RUGI
INCOME STATEMENT
• Also known as Profit and
loss report
• Consists of calculation of
• Income
• Expenses
• Profits
• Provides critical insights
regarding business health
(profitability)
• Only reports on the making
and selling activities of a
business over a period of
time
• Net sales – total amount the
company will ultimately collect from
a sale (where income is generated)
• Cost of Goods Sold – expensed
costs after all costs to manufacture
products are added together to the
value of inventory until the products
are sold. Once inventory is sold, the
cost is then taken out of the
inventory and entered in the Income
Statement as part of the cost of
goods sold.
• Other costs – expenditures for raw
materials, wages, manufacturing
overhead. It is what you spend to
buy or make products for inventory
• Gross Margin– the amount leftover
from sales after product
manufacturing costs are deducted.
Also sometimes called gross profit
or the company’s manufacturing
margin
• Operating expenses – he
expenditures that a company makes
to generate income, also called
SG&A expenses, meaning, sales,
general, and administrative
expenses. Common groupings of
operating expense are the following:
• Sales & Marketing Expenses
• Research & Development (R&D)
• Income from operations– refers to
expenses.
• General & Administrative(G&A)
Expenses
• Other expenses – or developing and
selling products as well as for
running the general and
administrative aspects of the
business such as legal fees, salary,
chemicals for R&D lab, etc.
what’s leftover after expenses and
costs are deducted from sales
• Non operating income & Expense– interest incurred while paying loans or
when receiving interest on cash balances in the company’s account.

• Net Income - the difference between sales and the cost plus expense.
• If the cost plus expense is more than the sales, the company will show a loss,
• If the cost plus expense is less than the sales otherwise, the company will show a
profit.
• Though it doesn’t mean that income means cash, hence, even if a company shows a lot
of net income, this does not guarantee its solvency
Laporan Laba Rugi: Pengertian, Cara Membuat, Contoh (jurnal.id)
Income Statement (Laporan Laba Rugi), Ini Contoh
& Cara Buat (ocbcnisp.com)
Laporan Laba Rugi: Pengertian, Cara Membuat, Contoh (jurnal.id)
Balance sheet
NERACA KEUANGAN
BALANCE SHEET

• this equation must always be IN

BALANCE
• The balance sheet reports what the
enterprise has today (assets), how
much the enterprise owes today
(liabilities), and what the enterprise
is worth today (equity).
• ASSETS – all (cash, inventory,
equipment, receivables, etc) that are
valuable and quantifiable of a
company
• Current Assets – all assets that are
expected to be converted into cash in
less than 12 months
• Very liquid assets – cash and securities
• Productive assets – plant and machinery
• Assets for sale – inventory
• Accounts receivable – (special type of
asset group) all obligations of customers
INVENTORY
• Raw material inventory –
unprocessed materials that will
be used in manufacturing
products.
• Work-in-process inventory –
partially finished products in the
process of being manufactured.
• Finished goods inventory –
completed products ready for
shipment to customers when
they place orders.
• Other assets – any tangible assets such as the value of patents, trade
names

• Fixed Assets – properties, plants and equipment, etc

• Recorded at the original price
• Value of fixed assets depreciate over time.
• Net fixed assets = fixed assets at cost – accumulated depreciated  book
value of an asset
• Liabilities - the economic
obligations of the enterprise
such as funds owed to lenders,
suppliers, etc, grouped based
on:
• To whom the debt is owed
• Whether debt is payable within
the year or a long-term
obligations
• Current liabilities:
• Accounts Payable – owed to suppliers
• Accrued Expenses – owed to employees and others for services
• Current Debt – owed to lenders
• Taxes Payable – owed to the government
• Current portion of debt – any notes payable and the Current portion of
long-term debt
• Long-term debt – an overall term of more than 12 months from the
date of Balance Sheet
• Shareholder’s Equity – a special kind of liability where it represents
the value of the corporation that belongs to tits owner
• Capital Stock – the original starting money that owners contributed as an
investment  common stock or preferred stock
• Retained Earnings – all earnings of the company that have been retained but
not paid out as dividends to owners  serves as a pool of money to be used in
the future for paying out dividends
• Shareholder’s equity : the sum of investment made plus any profits,
minus any dividends paid to the shareholders.
 • Neraca keuangan
(balance sheet)
adalah bagian dalam
laporan finansial
dalam akuntansi yang
mencatat informasi
terkait aset,
kewajiban
pembayaran pada
pihak terkait dalam
operasional
perusahaan, dan
modal pada waktu
tertentu
https://www.jurnal.id/id/blog/neraca-keuangan/
• Aset/Aktiva
• Aset lancar
• Aset tetap
• Kewajiban
• Kewajiban/Utang Lancar
• Kewajiban/Utang Jangka Panjang
• Ekuitas atau Modal
• Saham disetor
• Laba ditahan
Rumus Keseimbangan

Jika ada penyetoran modal ke perusahaan, maka posisi kas

berada di debit dan modal berada di kredit

Jika perusahaan membayar utang dari kas, maka posisi

utang berada di debit dan kas berada di kredit.
Bentuk laporan neraca
• Bentuk Scontro
(Account) Form
Bentuk laporan neraca
• Bentuk Staffel (Report
Form)
CASH FLOW STATEMENT
LAPORAN ARUS KAS

Laporan Arus Kas: Pengertian, Cara Membuat, dan Contoh (jurnal.id)

CASH FLOW STATEMENT
• Cash Flow Statement - report of all
cash and non-cash transactions.
• Tracks the movement of cash through
the business over a period of time.
• Shows the cash on hand at the starting
period, cash received in the period,
cash spent in the period, and the cash
on hand at the end of the period.
• Cash from operations
• Cash Receipts – inflows of money from operating the business (are not
profits)
• Cash Disbursements – outflows of money used in operating the business

• Major cash flow

• Investment in fixed assets: buying a facility of machinery
• Other financial activities: selling stock to investors, borrowing money from
banks, dividends payment
• Laporan cash flow
atau dikenal juga
dengan nama laporan
arus kas adalah jenis
laporan keuangan
yang berisi tentang
informasi penerimaan
dan pengeluaran kas
dalam sebuah
perusahaan pada
periode waktu tertentu
Komponen
• Aktivitas Operasi
• Terdiri dari kegiatan operasional perusahaan yang dapat diperoleh dengan memasukkan nilai dari
pengaruh kas/bank pada transaksi yang dilibatkan dalam penentuan laba bersih. Sebagai contoh
seperti, penjualan barang dan jasa dari pelanggan, pembelian persediaan, atau perlengkapan yang
umurnya diperkirakan kurang dari setahun, utang kepada supplier dan beban operasional lainnya.
• Aktivitas Investasi
• Berkaitan dengan aktivitas arus kas yang dihasilkan dari penjualan ataupun pembelian aktiva tetap
atau kegiatan memasukkan nilai dari transaksi yang mempengaruhi kas atau bank untuk kegiatan
investasi pada aset yang umurnya diperkirakan lebih dari satu tahun. Contohnya,
pembelian/penjualan aktiva tetap atau investasi jangka panjang lainnya.
• Aktivitas Pendanaan
• Merupakan aktivitas kas yang berasal dari penambahan modal perusahaan. Untuk menghitung
aktivitas ini, Anda dapat memasukkan nilai penambahan atau pengurangan kas yang berasal dari
kewajiban jangka panjang dan ekuitas pemilik, seperti penyetoran modal awal, utang bank atau
obligasi dan penerbitan saham
Metode pembuatan
laporan arus kas
• DIRECT METHOD
Pada metode langsung merupakan metode membuat
laporan cash flow dengan mengelompokkan
kegiatan operasi ke dalam berbagai kategori.
Misalnya, aktivitas operasional dibedakan akunnya
sendiri-sendiri seperti akun beban penyusutan, beban
amortisasi, keuntungan, dan kerugian, utang, dan
sebagainya, sehingga metode ini lebih mudah
dimengerti dan dapat memberikan informasi yang
lengkap dalam pengambilan keputusan.
Metode pembuatan
laporan arus kas
• INDIRECT METHOD
metode tidak langsung memusatkan
perhatian pada perbedaan antara laba bersih
dan arus kas dari aktivitas operasi.

Metode tidak langsung menunjukan

hubungan antara laporan keuangan laba rugi,
neraca dan arus kas (cashflow).
CARA MEMBUAT LAPORAN ARUS KAS
1. Menghitung kenaikan dan penurunan kas
2. Menghitung dan melaporkan kas bersih yang digunakan pada
aktivitas operasional
3. Menghitung dan melaporkan kas bersih yang digunakan pada
aktivitas investasi di laporan arus kas
4. Menghitung dan melporkan kas bersih yang digunakan pada
aktivitas pendanaan
5. Hitung dan jumlahkan kas bersih dari ketiga aktivitas arus kas
• DCF Model Method | Discount Cash Flow Valuation Example (efinanc
ialmodels.com)