BANKING (Penerimaan dan Pengeluaran Kas)

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Presentation transcript:

BANKING (Penerimaan dan Pengeluaran Kas) Balance Sheet Statement of financial position at specific point in time Income Statement Summarizes revenues and expenses over an accounting period Statement of Cash Flows Amount of cash generated during period is not what is shown on balance sheet Tells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities Statement of Retained Earnings Reports how much of earnings retained in business rather than paid out in dividends over the life of the firm Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash

Tampilan Modul BANKING Balance Sheet Statement of financial position at specific point in time Income Statement Summarizes revenues and expenses over an accounting period Statement of Cash Flows Amount of cash generated during period is not what is shown on balance sheet Tells you what happened to cash generated during specified period Categories in Statement of Cash Flows (a) Operating activities (b) Investing activities (c) Financing activities Statement of Retained Earnings Reports how much of earnings retained in business rather than paid out in dividends over the life of the firm Retained earnings is claim against assets (a) Earnings retained to expand business (b) Do not represent cash