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. Mnjmn SPM ????????? Mnj Keuangan Ak Keu Menengah 1 Ak Keu Menengah 2 SIA

11/12/2010

Bandi, 2009

SIKLUS (PROSES) AKUNTANSI KEUANGAN

penjurnalan LAP KEUANGAN: ~Neraca ~Lap. Laba Rugi ~Lap. Perubahan Modal ~Lap. Arus Kas

Bukti

Bk Jurnal

Bk Besar

BB
Pembantu

posting

11/12/2010

Bandi, 2009

LOGIKA (PROSES) AUDIT LAPORAN KEUANGAN

Bukti

Bk Jurnal

Bk Besar

BB Pembantu

LAP KEUANGAN: ~Neraca ~Lap. Laba Rugi ~Lap. Perubahan Modal ~Lap. Arus Kas

11/12/2010

Bandi, 2009

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

= = = =
Bandi, 2009

Kredit/kanan
UTANG + + + MODAL

+ laba (rugi)
11/12/2010

A A

U U

M M +P -B

PERSAMAAN DASAR (dlm ekses transaksi)

Debet/kiri =
UTANG

Kredit/kanan
MODAL
Pendapatn (Biaya)

ASET
1 2 3

+ -+ Atau +
11/12/2010 Bandi, 2009

+ _

atau

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

KEWAJIBAN & MODAL UJ Panjang Ekuitas

Derivatif
11/12/2010 Bandi, 2009

IFRS Th. 2012

BK ACUAN

Laporan Keuangan

Neraca Laporan Laba Rugi Laporan Ekuitas Pemegang Saham Lapoaran Arus Kas ???

11/12/2010

Bandi, 2009

Neraca
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

Kodak
Dec 31, 2001 (In millions, except per share data)

Liabilities and Shareholders Equity 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 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 $ 3,276 1,378 544 156 5,354

448 2,337 1,137 521 240 4,683 12,982 7,323 5,659

1,666 2,728 720 10,468

948 2,072 $ 13,362

11/12/2010

Treasury stock, as cost, 100,363,059 shares Total shareholders' equity Bandi, 2009 liabilities and equity Total

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 NET EARNINGS
11/12/2010 Bandi, 2009

$13,234 8,670 4,564 2,627 779 154 659 345 219 (18) 108 32 76

Statement of Shareholders Equity

Kodak
For year ended Dec. 31, 2001 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

(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

$978

(25) 3 $849

(514) $7,431

(21) 8 (98) (37) 33 (115) $ (597)

(41) 82 ($5,767)

(21) 8 (98) (37) 33 (115) (514) (41) 57 3 $2,894

11/12/2010

Bandi, 2009

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 $ 76 919 830 (44) 252 461 (529) 100 2,065

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, Net (decrease) increase in cash and cash equivalents 2009

(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 Equity: Share Capital Retained Earnings Treasury Stock Total equity Liabilities & Equity (Point in time) $ 246 13,966 $14,212

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 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 Retained Earnings, Dec. 31, 2000 Add: Comprehensive Income Less: Dividends Retained Earnings, Dec. 31, 2001 Treasury Stock, Dec. 31, 2000 Treasury Stock Issued Treasury Stock Repurchased Treasury Stock, Dec. 31, 2001 $ 1,849 (22) $ 1,827 $ 7,387 (39) (514) $ 6,834 $ 5,808 82 (41) $ 5,767 Balance Sheet Dec. 31, 2001 Assets Cash Non-Cash Assets Total Assets Liabilities & Equity Total liabilities Equity: Share Capital Retained Earnings Treasury Stock Total equity Liabilities & Equity

$ 448 12,914 $13,362

$ 10,784

$10,468

1,849 7,387 (5,808) $ 3,428 $14,212

1,827 6,834 (5,767) $ 2,894 $13,362

(Point in time)

11/12/2010
Dec. 31, 2000

Bandi, 2009

(Period of time)

Dec. 31, 2001