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TUJUAN KHUSUS

BAB 4 dari EPB
                  TUJUAN UMUM
Statement No. 4
     APA SICH
    TUJUANNYA
                     TUJUAN
       ???!!       KUALITATIF
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Neraca    Laporan     Laporan    Laporan
         laba rugi   perubahan   arus kas
                       modal




                                   ANALISIS
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Klasifikasi Neraca
__________________________________________________
Aktiva                                 Kewajiban dan Ekuitas
__________________________________________________
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
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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
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
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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
WAH ANGKANYA
 COCOK SEMUA
  NICH ? ? ? !
INI BUTUH
 PENJELASAN
LEBIH LANJUT
    NICH!!!!
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CURIGA
NICH ? ? ? !
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Time to Clear Things Up--
     Any Questions?
N    NAMA   KELOMPOK   PERTANYAAN
O



1.



2.



3.

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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 __________________________________________________ Aktiva Kewajiban dan Ekuitas __________________________________________________ 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
  • 40. WAH ANGKANYA COCOK SEMUA NICH ? ? ? !
  • 41. INI BUTUH PENJELASAN LEBIH LANJUT NICH!!!!
  • 48. Time to Clear Things Up-- Any Questions?
  • 49. N NAMA KELOMPOK PERTANYAAN O 1. 2. 3.