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Bab 3
NERACA DAN
CATATAN ATAS
LAPORAN
KEUANGAN
BY BETRI SIRAJUDDIN
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KOMPONEN NERACA
Walaupun neraca
menyajikan hasil
dari transaksi dan
kejadian masa lalu,
tujuan utama neraca
adalah prediksi
masa depan
Manfaat Ekonomi Masa
Depan
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KOMPONEN NERACA
Bentuk harta dalam neraca
seperti kas, perlengkapan,
piutang, tanah, bangunan
dan peralatan.
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KOMPONEN NERACA
“Obligasi” mencakup
komitmen legal, moral,
sosial dan kewajiban
yang tersirat
Kewajiban
Liability
Kemungkinan pengorbanan
manfaat ekonomi di masa
depan yang timbul dari
kewajiban sekarang dari suatu
entitas untuk mengalihkan
aktiva atau menyediakan jasa
kepada entitas lain pada masa
yang akan datang sebagai
hasil dari transaksi atau
kejadian di masa lalu
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KOMPONEN NERACA
Kewajiban terdiri dari utang
yang jumlahnya diukur
dengan satuan uang seperti
utang usaha dan utang jangka
panjang
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KOMPONEN NERACA
Ekuitas
Sisa kepemillikan atas aktiva dari suatu
entitas setelah dikurangi kewajibankewajibannya.
Modal disetor
Saham Biasa
Laba ditahan
KLASIFIKASI NERACA





Aktiva lancar (kurang
dari 1 tahun)
Aktiva tidak lancar (lebih
dari 1 tahun)
Kewajiban lancar
Kewajiban tidak lancar
Ekuitas Pemilik
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Modal Kerja
Modal kerja adalah selisih antara aktiva
lancar dan kewajiban lancar.
Adalah cadangan likuid yang tersedia
untuk memenuhi kebutuhan keuangan
masa depan
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Aktiva lancar
Aktiva lancar yang umum adalah
kas, piutang dan persediaan. Siklus
operasi yang normal berlangsung
lebih dari satu tahun dalam
praktek periode satu tahun.
•
•
•
•
KasCash
Piutang
Perlengkapan
Aktiva lancar lain
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Siklus Operasi
Kas
Penagihan
Pembelian
Persediaan
Piutang
Penjualan
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Aktiva Tidak Lancar
• Investasi
• Properti
• Pabrik &
peralatan
• Aktiva
pajak
penghasilan
tangguhan
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Properti, Pabrik dan Peralatan
Properti, Pabrik dan
Peralatan adalah
properti berwujud dan
relatif permanen dan
umum digunakan
dalam operasi bisnis
yang normal
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Harta Tidak Berwujud
Harta tidak berwujud
adalah hak jangka
panjang yang
diperoleh perusahaan
yang tidak berbentuk
fisik dan digunakan
dalam operasi
perusahaan
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Kewajiban Lancar
Secara umum
Current
liabilities
jika are
suatu
obligations
kewajiban
expected to dapat
diharapkan
be paid
dibayar
using dalam
currentwaktu
assets12
or by creating
bulan
maka diklasifikasikan
other current liabilities.
sebagai
kewajiban lancar
• Utang usaha dan wesel bayar
• Beban yang harus dibayar
• Bagian lancar kewajiban jangka
panjang
• Kewajiban lancar lain
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Kewajiban yang dapat Ditarik
Kewajiban yang harus
dibayar sesuai dengan
keinginan kreditor dan
tidak ada tanggal jatuh
tempo yang jelas.
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Kewajiban Tidak Lancar
Kewajiban yang tidak diharapkan akan
dibayar dalam 12 bulan. Dikelompokan
seperti utang jangka panjang, kewajiban
sewa jangka panjang, kewajiban pajak
penghasilan tangguhan dan kewajian
tidak lancar lainnya
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Kewajiban Tidak Lancar
Hutang jangka panjang
(Long-term debt)
disajikan pada nilai sekarang
yang didiskontokan
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Contingent Liabilities
Aktivitas atau kondisi
masa lalu dapat
menimbulkan
kemungkinan terjadinya
utang masa depan
walaupun kewajiban
tersebut tidak terdapat
pada tanggal neraca.
Kemungkinan adanya
klaim ..
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Contingent Liabilities
Berbeda dengan
kewajiban estimasi. Yang
sudah jelas, hanya
jumahnya yang masih
dipertanyaan.
Ekuitas Pemilik
(Owners’ Equity)
Contributed Capital:
 Capital stock
 Additional paid-in capital
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Owners’ Equity
Capital stock usually is
Contributed Capital:
the number of shares
 Capital stock issued multiplied by
the par
or stated value.
 Additional paid-in
capital
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Owners’ Equity
Contributed Capital:
The two types of
capital stock are
 Capital stock
preferred and
 Additional paid-in capital
common.
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Owners’ Equity
Additional paid-in
Contributed Capital:
capital is the excess
 Capital stock invested above par
or stated value of the
 Additional paid-in capital
capital stock.
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Owners’ Equity
Retained earnings is the
amount of undistributed
earnings of past periods.
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Large Retained Earnings
Balances for the Year 2000
Company Name
Exxon Mobil
General Electric
Citigroup
PSINet
Nextel
Excite@Home
Retained Earnings
$81,463,000,000
59,072,000,000
58,116,000,000
–5,894,000,000
–6,554,000,000
–9,125,000,000
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Other Equity
X Corporation
Common Stock
Par $10
When a company buys back its own
shares, the repurchased shares are
called treasury stock.
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Other Equity
X Corporation
Common Stock
Par $10
Treasury shares can be retired, or they
can be retained and reissued later.
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Other Equity
The FASB requires
Unrealized gainsSome
and of the unrealized
companies to
losses on availablegains and
losses from
from
summarizeAdjustments
changes arising
for-sale
securities
theare
fluctuations
in the
the
change
in
the
equity
of
in owners’ equity
value of (as
derivatives are
shown
as a subsidiaries
separate
foreign
exclusive of net
reported
equity item.
measured
in U.S.
dollars)as part of
income and
accumulated
resulting from changes
in other
contributions by
and currency
comprehensive income.
foreign
distributions
to rates are shown
exchange
owners.in the equity section.
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Format of the Balance Sheet
Generally, assets and liabilities are presented
in their order of liquidity.
Some industries with significant investments
in land and buildings will list these items
first on the balance sheet.
Generally, a balance sheet is presented in
comparative form, including data from both
the current year and the previous year.
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Format of the Balance Sheet
Foreign
Foreignbalance
balancesheets
sheetsare
frequently presented
list the current
with
property,
assets andplant
current
and
equipment
liabilities listed
together.
first.
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Evaluating Liquidity
 Current Ratio: current assets divided
by current liabilities
 Quick Ratio: quick assets divided by
current liabilities (Acid-Test Ratio)
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Liquidity Ratios Example
Cash
Net Accounts Receivable
Current Ratio
Inventory
Current Assets
Current Liabilities
Current
Assets
$200
Current$100
Liabilities
$ 30
70
100
$200
100
= 2:1
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Liquidity Ratios Example
Cash
Net Accounts Receivable
Inventory Quick Ratio
Current Assets
Current Liabilities
$100
Quick
Assets
Current$100
Liabilities
$ 30
70
100
$200
100
= 1:1
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Current Ratio
McDonald’s
0.8
Microsoft
3.6
Disney
1.1
Coca-Cola
0.9
Ebay
4.9
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Overall Leverage
Debt Ratio: total liabilities divided by
total assets.
Total Assets
$400
Total Liabilities
300
Total $300
Liabilities
$400
Total
Assets
= 75%
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Debt Ratio
McDonald’s
57.9%
Microsoft
20.2%
Disney
48.1%
Coca-Cola
49.3%
Ebay
14.9%
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Asset Mix
The percentage of total assets in each
asset category.
Property, Plant, and Equipment
Total Assets
Property, Plant,
and Equipment
$50
Total
Assets
$400
$ 50
400
= 12.5%
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Asset Mix—PP&E
McDonald’s
Microsoft
76.7%
3.9%
Disney
29.5%
Coca-Cola
19.9%
Ebay
8.5%
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Efficiency
“Asset Turnover” is a financial ratio
measuring how efficiently a company
uses its assets to generate sales.
Sales
$200
Total Assets
400
Sales
$200
Total
$400
Assets
= 0.50
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Asset Turnover
McDonald’s
0.66
Microsoft
0.43
Disney
0.58
Coca-Cola
0.90
Ebay
0.45
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Overall Profitability
Two ratios that measure overall
profitability are “Return on Assets” and
“Return on Equity.”
Return on Assets
Net Income
Total Assets
Stockholders’ Equity
Net $40
Income
Total
Assets
$400
$ 40
400
160
= 10.0%
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Return on Assets
McDonald’s
7.3%
Microsoft
12.4%
Disney
–4.0%
Coca-Cola
17.7%
Ebay
5.4%
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Overall Profitability
Two ratios that measure overall
profitability are “Return on Assets” and
“Return on Equity.”
Return on Equity
Net Income
Total Assets
Stockholders’ Equity
Net $40
Income
Stockholders’
$160 Equity
$ 40
400
160
= 0.25%
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Return on Equity
McDonald’s
17.3%
Microsoft
15.5%
Disney
Coca-Cola
Ebay
–.7%
34.9%
6.3%
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Notes to Financial Statements
• Summary of significant accounting
policies.
• Additional information to support
summary totals.
• Information about items not included
in financial statements.
• Supplementary information required
by the FASB or the SEC to fulfill the
full-disclosure principle.
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Subsequent Events
Balance
Sheet Date
Financial Statement
Period
Date Statements
Issued
Subsequent
Period
Events in this period
may affect the reporting
of events in this period.
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Subsequent Events
Balance
Sheet Date
Financial Statement
Period
Date Statements
Issued
Subsequent
Period
•Types of Events
•Ones that materially affect one or more financial
• statements.
•Ones that create a need for a footnote.
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Limitations of the Balance Sheet
 Does not disclose actual value of
the entity.
 Does not disclose effects of
inflation.
 Classifications are not uniform
among companies.
 Does not disclose all assets and
liabilities.
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chapter 3
The End