Salesforce Miami User Group Event - 1st Quarter 2024
Laporan keuangan
5. TUJUAN KHUSUS
BAB 4 dari EPB
TUJUAN UMUM
Statement No. 4
APA SICH
TUJUANNYA
TUJUAN
???!! KUALITATIF
15. Neraca Laporan Laporan Laporan
laba rugi perubahan arus kas
modal
ANALISIS
17. Klasifikasi Neraca
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Aktiva Kewajiban dan Ekuitas
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Aktiva Lancar Kewajiban Lancar
Aktiva Tidak Lancar Investasi Jangka Panjang
Properti, Pabrik dan Peralatan Kewajiban Jangka Panjang
Ekuitas Pemilik
Aktiva Tidak Berwujud Modal Saham
Aktiva Lainnya Modal Disetor Tambahan
Laba Ditahan
19. Bentuk Single Step Income Statement
Revenue xxx
Costs and expenses:
Costs of sales xxx
Selling and administrative xxx
Interest expense xxx
Otherincome / expense,net xxx
Restructuring charge xxx
Total costs and expenses xxx
Income before income taxes xx
Income taxes xx
Net income xx
20. Bentuk Multiple Step Income Statement
Revenue xxx
Costs of goods sold:
Beginning inventory xxx
Net purchases xxx
Cost of goods available for sale xxx
Less endinginventory xxx xxx
Gross profit on sales xxx
Operating expenses:
Selling expenses xxx
Generalexpenses xxx
Operating income xxx
Other revenue and gains xxx
Other expenses and losses (xxx)
Income from continuing operations before income taxes xxx
Income taxes on continuing operations (xxx)
Discontinued operations:
Loss from operations of discontinued business segment (net of tax) xxx
Loss on disposal of segment (net of tax) (xxx)
Extraordinary gain (net of tax) xxx
Net income xxx
39. ISTILAH ASING ISTILAH INDONESIA
a. Unqualified Opinion a. Pendapat Wajar Tanpa
Pengecualian (Laporan Audit bentuk
Baku)
b. Unqualified Opinion with
b. Pendapat Wajar Tanpa
Explanatory Paragraph
Pengecualian dengan tambahan
Bahasa Penjelas
c. Qualified Opinion c. Pendapat Wajar Dengan
Pengecualian
d. Disclaimer of Opinion / No Opinion d. Pernyataan Tidak Memberikan
Pendapat
d. Adverse Opinion e. Pendapat Tidak Wajar