AKUNTANSI KEUANGAN
MENENGAH 2
Dr. Bandi, M.Si., Ak
11/12/2010
Bandi, 2009
KURIKULUM MENUJU AKM 2
Ak Pengantar 1
Akuntansi Pengantar 2
Ak. Biaya
Ak Keu Menengah 1
Ak Keu Menengah 2
SIA
Ak. Mnjmn
SPM
11/12/2010
?????????
Bandi, 2009
Mnj Keuangan
SIKLUS (PROSES) AKUNTANSI KEUANGAN
penjurnalan
Bukti
Bk
Jurnal
Bk Besar
BB
Pembantu
posting
11/12/2010
Bandi, 2009
LAP KEUANGAN:
~Neraca
~Lap. Laba Rugi
~Lap. Perubahan
Modal
~Lap. Arus Kas
LOGIKA (PROSES) AUDIT LAPORAN KEUANGAN
Bukti
Bk
Jurnal
Bk Besar
BB
Pembantu
11/12/2010
Bandi, 2009
LAP KEUANGAN:
~Neraca
~Lap. Laba Rugi
~Lap. Perubahan
Modal
~Lap. Arus Kas
PERSAMAAN DASAR (dlm neraca)
Bagian neraca kiri = debet berisi Aset
kanan = kredit berisi U + M
Bentuk neraca: 1~ account, horisontal, bentuk T
2~ staffel, vertikal
Debet/kiri
ASET
+ laba (rugi)
11/12/2010
A
A
=
Kredit/kanan
=
UTANG
+
=
U
U
+
M
+
M +P -B
=
Bandi, 2009
MODAL
PERSAMAAN DASAR (dlm ekses transaksi)
Debet/kiri
ASET
Kredit/kanan
=
UTANG
MODAL
Pendapatn
(Biaya)
1
+
2
-
-
3
-+
Ø
Ø
Ø
Ø
-
Ø
Ø
Ø
+
-
+
atau
+
_
Atau
Ø
4
11/12/2010
+
Bandi, 2009
PENGELOMPOKAN AKUN (ekses transaksi)
AKUN
1 ASET
~ Akumulasi Depresiasi
2 UTANG
~ Disagio Utang Obligasi
3 MODAL
~ Disagio Modal Saham
4 PENDAPATAN
~ Potongan Penjualan
5 BIAYA, HPP
~ Potongan Pembelian
11/12/2010
Bandi, 2009
DEBET
+
+
+
+
+
-
KREDIT
+
+
+
+
+
ORGANISASI PEMBAHASAN
ASET
AKM 1
SAK
Ut
Lancar
NERACA
IFRS
Th. 2012
KEWAJIBAN
& MODAL
UJ Panjang
Ekuitas
Derivatif
11/12/2010
Bandi, 2009
BK
ACUAN
Laporan Keuangan
•
•
•
•
•
Neraca
Laporan Laba Rugi
Laporan Ekuitas Pemegang Saham
Lapoaran Arus Kas
???
11/12/2010
Bandi, 2009
Neraca
Kodak
Dec 31, 2001 (In millions, except per share data)
Assets
Current Assets
Cash and cash equivalents
Receivables
Inventories
Deferred income tax charges
Other
Total current assets
Properties
Land, buildings and equipment at cost
Less: Accumulated depreciation
Net properties
Other Assets
Goodwill (net of accumulated
amortization of $920)
Other non-current assets
Total Assets
11/12/2010
Liabilities and
Shareholders’ Equity
$
448
2,337
1,137
521
240
4,683
12,982
7,323
5,659
948
2,072
$ 13,362
Current Liabilities
Payables
Short-term borrowings
Accrued income taxes
Current maturities of LTD
Total current liabilities
Other Liabilities
Long-term borrowings
Post-employment liabilities
Other long-term liabilities
Total liabilities
$
3,276
1,378
544
156
5,354
1,666
2,728
720
10,468
Shareholders' Equity
Common stock, par value $2.50 per share,
950,000,000 shares authorized; issued
391,292,760 shares
Additional paid in capital
Retained earnings
Accumulated other comprehensive loss
Treasury stock, as cost, 100,363,059 shares
Total shareholders' equity
Bandi, 2009
Total liabilities and equity
978
849
7,431
(597)
8,661
5,767
2,894
$ 13,362
Income Statement
Kodak
For Year Ended Dec. 31, 2001 (In millions)
Sales
Cost of goods sold
Gross profit
Selling, general and administrative expenses
Research and development costs
Goodwill amortization
Restructuring costs and asset impairments
EARNINGS FROM OPERATIONS
Interest expense
Other income (charges)
Earnings before income taxes
Provision for income taxes
219
(18)
108
32
76
NET EARNINGS
11/12/2010
$13,234
8,670
4,564
2,627
779
154
659
345
Bandi, 2009
Statement of Shareholders’ Equity
Kodak
For year ended Dec. 31, 2001
(In millions, except number of shares)
Shareholders’ Equity Dec 31, 2000
Net earnings
Other comprehensive income (loss):
Unrealized holding gains arising during
period ($34 million pre-tax)
Reclassification adjustment for gains included
in net earnings ($13 million pre-tax)
Currency translation adjustment
Minimum pension liability adjustment
($7 million pre-tax)
Hedging gains (losses)
Comprehensive loss
Cash dividends declared
Treasury stock repurchased (3,541,295 shares)
Treasury stock issued under employee plans
(1,393,105 shares)
Tax reductions – employee plans
Shareholders’ Equity Dec 31, 2001
11/12/2010
Accumulated
Additional
Other
Common Pail In Retained Comprehensive Treasury
Stock
Capital Earnings Income (Loss) Stock Total
978
871
7,869
(482)
(5,808)
3,428
76
76
-
-
-
(21)
-
(21)
-
-
-
8
(98)
-
8
(98)
-
-
(514)
-
(37)
33
(115)
-
(37)
33
(115)
(514)
(41)
$978
(25)
3
$849
Bandi, 2009
$7,431
$ (597)
(41)
82
($5,767)
57
3
$2,894
Statement of Cash Flows
Kodak
For year Ended Dec. 31, 2001 (In millions)
Cash flows from operating activities:
Net Earnings
Adjustments to reconcile to net cash provided by operating activities:
Depreciation and amortization
Restructuring costs
Provisions (benefit) for deferred income taxes
(Increase) decrease in receivables
(Increase) decrease in inventories
(Decrease) increase in liabilities excluding borrowings
Other items, net
Net cash provided by operating activities
Cash flow from Investing activities:
Additions to properties
Acquisitions, net of cash acquired
Marketable securities - sales
Marketable securities - purchases
Net cash used in investing activities
Cash flows from financing activities:
Net increase (decrease) in borrowings with original maturities of 90 days or less
Proceeds from other borrowings
Repayment of other borrowings
Dividends to shareholders
Exercise of employee stock options
Stock repurchase programs
Net cash provided by (used in) financing activities
Effect of exchange rate changes on cash
11/12/2010
Bandi, 2009
Net (decrease) increase in cash and cash equivalents
$
76
919
830
(44)
252
461
(529)
100
2,065
(743)
(306)
54
(52)
(1,047)
(695)
1,907
(1,355)
(643)
22
(44)
(808)
(8)
202
Financial
Statement
Links - Kodak
Balance Sheet
Dec. 31, 2000
Assets
Cash
Non-Cash Assets
Total Assets
Liabilities & Equity
Total liabilities
$ 246
13,966
$14,212
$ 10,784
1,849
7,387
(5,808)
$ 3,428
Liabilities & Equity
$14,212
11/12/2010
Dec. 31, 2000
Income Statement
for Year Ended Dec. 31, 2001
Sales
$13,234
Expenses
(13,158)
Net Earnings
$ 76
Other Comprehensive Income
(115)
Comprehensive Income
$ (39)
Statement of Shareholders’ Equity
for Year Ended Dec. 31, 2001
Share Capital, Dec. 31, 2000
Adjustments/Stock Issue
Share Capital, Dec. 31, 2001
$ 1,849
(22)
$ 1,827
Retained Earnings, Dec. 31, 2000
Add: Comprehensive Income
Less: Dividends
Retained Earnings, Dec. 31, 2001
$ 7,387
(39)
(514)
$ 6,834
Treasury Stock, Dec. 31, 2000
Treasury Stock Issued
Treasury Stock Repurchased
Treasury Stock, Dec. 31, 2001
$ 5,808
82
(41)
$ 5,767
Bandi, 2009
(Period of time)
Balance Sheet
Dec. 31, 2001
Assets
Cash
Non-Cash Assets
Total Assets
$ 448
12,914
$13,362
Liabilities & Equity
Total liabilities
$10,468
Equity:
Share Capital
Retained Earnings
Treasury Stock
Total equity
1,827
6,834
(5,767)
$ 2,894
Liabilities & Equity
$13,362
(Point in time)
(Point in time)
Equity:
Share Capital
Retained Earnings
Treasury Stock
Total equity
Statement of Cash Flows
for Year Ended Dec. 31, 2001
Operating Cash flows
$ 2,065
Investing Cash flows
(1,047)
Financing Cash flows
(808)
Exchange rate changes on cash
(8)
Net Change in Cash
$ 202
Cash Balance, Dec. 31, 2000
246
Cash Balance, Dec. 31, 2001
$ 448
Dec. 31, 2001