2. BENTUK-BENTUK LAPORAN KEUANGAN Pertemuan 3 Murniadi Purboatmodjo
Matakuliah : F Analisis Laporan Keuangan Perusahaan
Tahun : 2009
BENTUK-BENTUK LAPORAN KEUANGAN Pertemuan 3 Murniadi Purboatmodjo

3. BAB III Bentuk-bentuk laporan keuangan
Income statements
Statement of stockholders’ equity
Balance sheets
Statement of cash flows
Notes
Mari kita review mengenai Income Statement dan Balance sheet, yang merupakan dasar dalam menganalisa suatu Laporan Keuangan

4. 1. INCOME STATEMENT
a summary of revenues and expenses and gains and losses, ending with net income
For particular period of time : For the Year Ended...
Multiple-step format, presented separately of :
Gross profit
Operating income
Income before taxes
Net income
Single-step format, determining the net income by
deducting total expenses and losses
from the total revenues and gains

5. Basic Elements of the Income Statement
Net Sales (Revenues)
Cost of Goods Sold
Other Operating Revenue
Operating Expenses
Other Income or Expense

6. Net Sales
Revenue from the sale of principal goods or services sold to customers
Shown net of
Discounts
Returns
Allowances

7. Cost of Goods Sold The cost of goods that were sold to produce revenue
Retailer Manufacturer
Beginning Inventory Beginning Inventory
+ Purchases Cost of goods sold
Manufactured
– Ending Inventory Ending Inventory
= Cost of Goods Sold = Cost of Goods sold
A service firm will not have COGS or cost of sales it will often have cost of service

8. Other Operating Revenue
Reflects the nature of the business
Depending on the operations of the business,
Examples
Lease revenue
Royalty revenue
Finance charges
Commission revenue

9. Operating Expenses Consist of 2 types : Selling expenses
Result from the company’s effort to create sales
Examples
Advertising
Sales commissions
Sales supplies used
Administrative expenses
Relate to the general administration of the company’s operation
Salaries
Insurance
Bad debt expense

10. Other Income or Expense
Secondary activities not directly related to operations
Dividend income
Interest income
Gains (losses) from sale of assets
Interest expense

11. Reconciliation of Retained Earnings
Reported as part of the Statement of Stockholders’ Equity
or combined with the income Statement
Beginning of year balance of retained earnings
+ Prior period adjustments
± Cumulative effect of a change in accounting principle
= Beginning balance as adjusted
+ Net income
– Dividends
= End-of-year balance of retained earnings

12. {ASSETS = LIABILITIES + STOCKHOLDERS’ EQUITY}
2. The Balance Sheet
Balance Sheet (BS)
“Statement of Financial Position”
Consist of :
{ASSETS = LIABILITIES + STOCKHOLDERS’
EQUITY}
Dated as of a specific date
Format
Account
Report

13. Assets
Probable future economic benefits obtained or controlled by an entity as a result of past transactions or events
Current Assets  those assets (1)  in the form of cash (cash, deposit), (2) that will normally be realized in cash, or (3) that conserves the use of cash during the operating cycle of a firm or for 1 year, whichever is larger
- Long-Term Assets (Non Current Assets)  those assets that do not qualify as current and take longer than 1 year to be converted to cash or to conserve cash in long run
2 Types:
Physical Nature/Tangible  land, building, etc
Intangible  trademarks, patents

14. Current Assets
Cash and assets that will be converted into cash during the operating cycle or within a year, whichever is longer
Presented in order of liquidity
CASH
MARKETABLE SECURITIES
ACCOUNTS RECEIVABLES
INVENTORY
PREPAIDS
OTHER CA

15. Long-Term (Non Current) Assets : Tangible
Tangible : Physical facilities used in the operations of the
business
Consist of :
Land
Buildings
Machinery
Constraction in progress
Accumulated Depreciation : Depreciation  the process of allocating the cost of buildings/machinery over the periods of benefit (depreciable life)

16. Long-Term (Non Current) Assets : Tangible (cont’ d)
Leases :
-Capital Lease
Investment:
- Debt or equity securities
- Debt classification
- Equity Securities

17. Long-Term Assets: Intangibles
Intangibles : non-physical assets
recorded at historical cost,
generally amortized over their useful lives or their legal lives; whichever is shorter (< 40 years)
Consist of :
Goodwill
Patents
Trademarks
Franchises
Copyrights

18. Liabilities
Probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the futures as a result of past transactions or events
Current Liabilities (CL)
Long-Term Liabilities (LTL)

19. Current Liabilities
Obligations whose liquidation is reasonably expected to
Require the use of
Existing current assets
Creation of other current liabilities
Within one year or the operating cycle, whichever is longer
This includes :
- Payables
- Unearned Income
- Other Current Liabilities

20. Long-Term Liabilities
Due in a period beyond one year or operating cycle
Related to
Financing arrangements
Operational obligations (includes obligations arising from the operation of a business, mostly of a service nature)

21. Stockholders’ Equity
The residual ownership interest in the assets of an entity that remains after deducting its liabilities
Paid-in Capital
Retained Earnings

22. FINANCIAL ANALYSIS AND REPORTING-GIBSON
LATIHAN SOAL:
FINANCIAL ANALYSIS AND REPORTING-GIBSON
P3-4 dan/P4-11