Sesi 9 akuntansi

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Sesi 9 akuntansi

  1. 1. Chapter Fifteen Accounting and Financial Statements Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin
  2. 2. Pengertian Akuntansi <ul><li>Proses mengidentifikasikan, mengukur, dan melaporkan informasi ekonomi, untuk memungkinkan adanya penilaian dan keputusan yang jelas dan tegas bagi mereka yang menggunakan informasi tersebut. </li></ul><ul><li>Definisi ini mengandung dua pengertian: </li></ul><ul><li>Kegiatan akuntansi </li></ul><ul><li>Bahwa akuntansi merupakan proses yang terdiri dari identifikasi, pengukuran dan pelaporan informasi ekonomi </li></ul><ul><li>Kegunaan akuntansi </li></ul><ul><li>Bahwa infomasi ekonomi yang dihasilkan oleh akuntasi diharapkan berguna dalam penilaian dan pengambilan keputusn mengenai kesatuan usaha yang bersangkutan </li></ul>
  3. 3. PROSES AKUNTANSI <ul><li>Pemrosesan dan pelaporan </li></ul><ul><li>Pengidentifikasian </li></ul><ul><li>dan pengukuran data Pengkomunikasian </li></ul><ul><li>Informasi </li></ul>Transaksi Pencatatan Penggo longan Pengikhtisaran Laporan Akuntansi Menganalisis & menginterpretasikan Pemakai Laporan Keuangan
  4. 4. PERANAN AKUNTANSI DALAM PERUSAHAAN <ul><li>Akuntansi adalah sebagai sistem informasi yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan. </li></ul>
  5. 5. Pihak-pihak yang Berkepentingan <ul><li>Pihak-pihak yang berkepentingan terhadap perusahaan adalah perorangan atau entitas yang mempunyai kepentingan </li></ul><ul><li>dalam menentukan kinerja perusahaan. </li></ul>
  6. 6. Profesi Akuntansi Akuntan yang bekerja pada perusahaan bisnis atau organisasi nirlaba disebut sebagai akuntan swasta . Akuntan dan stafnya yang memberikan jasa akuntansi berdasarkan honor disebut sebagai akuntan publik .
  7. 7. Uses of Accounting Information <ul><li>Internal uses: </li></ul><ul><ul><li>Managerial accounting </li></ul></ul><ul><ul><li>Cash flow </li></ul></ul><ul><ul><li>Budget </li></ul></ul><ul><li>External uses: </li></ul><ul><ul><li>Reporting financial performance to outsiders </li></ul></ul><ul><ul><li>Filing income taxes </li></ul></ul><ul><ul><li>Obtaining credit </li></ul></ul><ul><ul><li>Reporting to stockholders </li></ul></ul>15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  8. 8. External Accounting Information <ul><li>Stockholders and Potential Investors </li></ul><ul><ul><li>Evaluate soundness of investments </li></ul></ul><ul><li>Government Agencies </li></ul><ul><ul><li>Confirm tax liabilities </li></ul></ul><ul><ul><li>Confirm payroll </li></ul></ul><ul><ul><li>Deductions </li></ul></ul><ul><ul><li>Approve new issues of stocks and bonds </li></ul></ul>15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  9. 9. The Accounting Process <ul><li>The accounting equation </li></ul><ul><li>Double-entry bookkeeping </li></ul>15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  10. 10. Persamaan Akuntansi Aset = Kewajiban + Ekuitas Pemilik Sumber yang dimiliki oleh perusahaan Hak kreditor yang mencerminkan utang perusahaan Hak pemilik perusahaan
  11. 11. The Accounting Equation <ul><li>The relationship between assets, liabilities, and owners’ equity </li></ul>15- Assets Things of value that a firm owns Liabilities A firm’s debts and obligations Owners’ Equity The difference between a firm’s assets and its liabilities = + Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  12. 12. Double-Entry Bookkeeping <ul><li>A system of recording and classifying business transactions in separate accounts in order to maintain the balance of the accounting equation </li></ul>15- Assets = Liabilities + Owners’ Equity $325 = $325 Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  13. 13. a. Chris Clark membuka rekening bank atas nama NetSolutions dan menyetorkan dana sebesar $25.000 ke rekening tersebut. a Modal Chris Clark 25.000 Investasi oleh Chris Clark Kas 25.000 a. A set Ekuitas Pemilik = =
  14. 14. b. NetSolutions membeli tanah senilai $20.000. Modal Chris Clark 25.000 Kas + Tanah 25.000 Sal. . A set Ekuitas Pemilik = = b . – 20.000 +20.000 S al. . 5.000 20.000 25.000
  15. 15. The Accounting Cycle <ul><li>Examining source documents </li></ul><ul><li>Recording transactions </li></ul><ul><li>Posting transactions </li></ul><ul><li>Preparing financial statements </li></ul>15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  16. 16. Equivalent Terms in Accounting 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  17. 17. Laporan Keuangan <ul><li>Laporan laba rugi — Rangkuman dari pendapatan dan beban selama periode waktu tertentu. </li></ul><ul><li>Laporan ekuitas pemilik — Rangkuman dari perubahan ekuitas pemilik selama periode waktu tertentu. </li></ul><ul><li>Neraca — Daftar dari aset, kewajiban, dan ekuitas pemilik pada tanggal tertentu. </li></ul><ul><li>Laporan arus kas — Rangkuman dari penerimaan dan pengeluaran kas selama periode waktu tertentu . </li></ul>
  18. 18. The Income Statement <ul><li>A financial report that shows an organization’s profitability over a period of time: </li></ul><ul><ul><li>Month </li></ul></ul><ul><ul><li>Quarter </li></ul></ul><ul><ul><li>Year </li></ul></ul>15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  19. 19. Key Income Statement Terms <ul><li>Revenue </li></ul><ul><ul><li>Cost of goods sold (HPP) </li></ul></ul><ul><ul><li>Gross income = Revenue – COGS </li></ul></ul><ul><ul><li>Expenses </li></ul></ul><ul><ul><li>Selling, general & administrative </li></ul></ul><ul><ul><li>R&D, engineering </li></ul></ul><ul><ul><li>Interest </li></ul></ul><ul><ul><li>Depreciation </li></ul></ul><ul><li>Net income = Revenue – Expenses </li></ul>15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  20. 20. The Balance Sheet (Neraca) <ul><li>A “snapshot” of an organization’s financial position at a given moment </li></ul><ul><ul><li>Presents an accumulation of all the company’s transactions since it began </li></ul></ul>15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  21. 21. Key Balance Sheet Terms <ul><li>Assets </li></ul><ul><ul><li>Current assets </li></ul></ul><ul><ul><li>Accounts receivable </li></ul></ul><ul><li>Liabilities </li></ul><ul><ul><li>Accounts payable </li></ul></ul><ul><ul><li>Accrued expenses </li></ul></ul><ul><li>Owner’s equity </li></ul>15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  22. 22. The Statement of Cash Flow <ul><li>Explains how the company’s cash changed from the beginning of the accounting period to the end </li></ul><ul><li>Three categories: </li></ul><ul><ul><li>Cash from (used for) operating activities </li></ul></ul><ul><ul><li>Cash from (used for) investing activities </li></ul></ul><ul><ul><li>Cash from (used for) financing activities </li></ul></ul>15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  23. 23. Analyzing Financial Statements with Ratio Analysis <ul><li>Profitability ratios </li></ul><ul><li>Asset utilization ratios </li></ul><ul><li>Liquidity ratios </li></ul><ul><li>Debt utilization ratios </li></ul><ul><li>Per share data </li></ul>15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved
  24. 24. Profitability Ratios 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Profit margin = Net income Sales Return on assets = Net income Assets Return on equity = Net income Equity
  25. 25. Asset Utilization Ratios 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Receivables turnover = Sales Receivables Inventory turnover = Sales Inventory Total asset turnover = Sales Total assets
  26. 26. Liquidity Ratios 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Current ratio = Current assets Current liabilities Quick ratio = Current assets - inventory Current liabilities
  27. 27. Debt Utilization Ratios 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Debt to total assets = Total debt Total assets Times interest earned = Income before interest & taxes Interest expense
  28. 28. Per Share Data 15- Copyright © 2006 by The McGraw-Hill Companies, Inc. All rights reserved Earnings per share = Net income Number of shares outstanding Dividends per share = Total dividends paid Number of shares outstanding

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