Laporan keuangan
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This document contains summaries of key financial statements and concepts used in financial reporting. It includes classifications of assets and liabilities in a balance sheet, forms of income statements (single-step and multiple-step), and translations of accounting terms from English to Indonesian. Tables are provided showing example line items and formats for the balance sheet, income statements, and translations of terms like unqualified opinion and qualified opinion. The purpose is to provide an overview of financial statements and terminology.
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1
Topic intended learning outcomes
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La Trobe Business School
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LO1
3
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LO2
4
The broad effect of intragroup sales and purchases of inventory can be illustrated by reference to the diagram below:
Sells inventory for $10000 on 1 Jan 2013
Parent
Subsidiary
All inventory still held by the parent at 30 June 2013
Purchases inventory for $8000
Transfers of inventory
La Trobe Business School
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LO3
5
Sales of inventories in the current period:
current period accounts will be affected in the worksheet adjustment entries
from group perspective, no sale made to external parties
tax effect adjustment required.
Realisation of profits:
profit will only be recognised by the group when inventory has been sold to external parties.
Inventories
La Trobe Business School
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LO3
6
Sales of inventories in the prior period:
opening retained earnings contains profit relating to inventories on hand at beginning of period
the group would report sales to external parties and COS adjustments
zero effect on retained earnings (closing balance) so no consolidated adjustment to inventories in future periods required
tax effect of the adjustment is recorded.
Inventories
La Trobe Business School
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LO3
7
Realisation of profits for sales of inventories in the prior period:
group’s retained earnings (op bal) less than retained earnings of legal entities (unrealised profit in beginning inventories eliminated from prior period profits)
group’s current .
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みなさんこんにちはこれ何文字まで入るの？40文字以下不可とか本当に意味わからないけどこれ限界文字数書いてないからマジでやばい文字数いけるんじゃないの？えこ...
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Interest and investment income 73 Income before income taxes 14,715 3,473 Net income $
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Note: Round your final answer to 1 decimal place.
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(17.6) 326.4
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- It provides examples of adjusting the income statement for non-cash items and changes in current assets/liabilities under the indirect method.
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- Capital expenditures increased significantly year-over-year due to investments in information systems.
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La Trobe Business School
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Ch 26 & 27.
1
Topic intended learning outcomes
explain the need for making adjustments for intragroup transactions
prepare worksheet entries for intragroup sales of inventory
prepare worksheet entries for intragroup sales of property, plant and equipment
prepare worksheet entries for intragroup services
prepare worksheet entries for intragroup dividends
prepare worksheet entries for intragroup borrowings
La Trobe Business School
La Trobe Business School
Consolidated financial statements are statements of the group presented as a single economic entity.
These financial statements show only transactions with external parties.
Adjustments are required to eliminate the effects of intragroup transactions so that financial position and performance are not under or overstated in the consolidated statements.
The need for intragroup adjustments
La Trobe Business School
La Trobe Business School
LO1
3
Intragroup transactions - transactions that occur between entities in the group.
The purpose of consolidated financials is to provide information on the group as a result of its dealings with external parties.
AASB 10/IFRS 10 requires:
Intragroup balances, transactions, income and expenses to be eliminated in full.
Tax effect accounting to be applied where temporary differences arise due to the elimination of profits and losses.
The adjustment process
La Trobe Business School
La Trobe Business School
LO2
4
The broad effect of intragroup sales and purchases of inventory can be illustrated by reference to the diagram below:
Sells inventory for $10000 on 1 Jan 2013
Parent
Subsidiary
All inventory still held by the parent at 30 June 2013
Purchases inventory for $8000
Transfers of inventory
La Trobe Business School
La Trobe Business School
LO3
5
Sales of inventories in the current period:
current period accounts will be affected in the worksheet adjustment entries
from group perspective, no sale made to external parties
tax effect adjustment required.
Realisation of profits:
profit will only be recognised by the group when inventory has been sold to external parties.
Inventories
La Trobe Business School
La Trobe Business School
LO3
6
Sales of inventories in the prior period:
opening retained earnings contains profit relating to inventories on hand at beginning of period
the group would report sales to external parties and COS adjustments
zero effect on retained earnings (closing balance) so no consolidated adjustment to inventories in future periods required
tax effect of the adjustment is recorded.
Inventories
La Trobe Business School
La Trobe Business School
LO3
7
Realisation of profits for sales of inventories in the prior period:
group’s retained earnings (op bal) less than retained earnings of legal entities (unrealised profit in beginning inventories eliminated from prior period profits)
group’s current .
Chapter 4
This chapter discusses key financial performance metrics including the balance sheet, income statement, and cash flow statement. It describes how to prepare these statements and defines important terms. The chapter also covers operating breakeven analysis, explaining how to calculate survival revenues needed to cover costs using the variable cost ratio. An example is provided to demonstrate how to determine the breakeven level of revenues. Finally, the chapter identifies factors that influence breakeven levels, such as contribution margin and fixed costs.
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みなさんこんにちはこれ何文字まで入るの？40文字以下不可とか本当に意味わからないけどこれ限界文字数書いてないからマジでやばい文字数いけるんじゃないの？えこ...
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Laporan keuangan
- 5. TUJUAN KHUSUS BAB 4 dari EPB TUJUAN UMUM Statement No. 4 APA SICH TUJUANNYA TUJUAN ???!! KUALITATIF
- 15. Neraca Laporan Laporan Laporan laba rugi perubahan arus kas modal ANALISIS
- 17. Klasifikasi Neraca __________________________________________________ Aktiva Kewajiban dan Ekuitas __________________________________________________ Aktiva Lancar Kewajiban Lancar Aktiva Tidak Lancar Investasi Jangka Panjang Properti, Pabrik dan Peralatan Kewajiban Jangka Panjang Ekuitas Pemilik Aktiva Tidak Berwujud Modal Saham Aktiva Lainnya Modal Disetor Tambahan Laba Ditahan
- 19. Bentuk Single Step Income Statement Revenue xxx Costs and expenses: Costs of sales xxx Selling and administrative xxx Interest expense xxx Otherincome / expense,net xxx Restructuring charge xxx Total costs and expenses xxx Income before income taxes xx Income taxes xx Net income xx
- 20. Bentuk Multiple Step Income Statement Revenue xxx Costs of goods sold: Beginning inventory xxx Net purchases xxx Cost of goods available for sale xxx Less endinginventory xxx xxx Gross profit on sales xxx Operating expenses: Selling expenses xxx Generalexpenses xxx Operating income xxx Other revenue and gains xxx Other expenses and losses (xxx) Income from continuing operations before income taxes xxx Income taxes on continuing operations (xxx) Discontinued operations: Loss from operations of discontinued business segment (net of tax) xxx Loss on disposal of segment (net of tax) (xxx) Extraordinary gain (net of tax) xxx Net income xxx
- 39. ISTILAH ASING ISTILAH INDONESIA a. Unqualified Opinion a. Pendapat Wajar Tanpa Pengecualian (Laporan Audit bentuk Baku) b. Unqualified Opinion with b. Pendapat Wajar Tanpa Explanatory Paragraph Pengecualian dengan tambahan Bahasa Penjelas c. Qualified Opinion c. Pendapat Wajar Dengan Pengecualian d. Disclaimer of Opinion / No Opinion d. Pernyataan Tidak Memberikan Pendapat d. Adverse Opinion e. Pendapat Tidak Wajar
- 40. WAH ANGKANYA COCOK SEMUA NICH ? ? ? !
- 41. INI BUTUH PENJELASAN LEBIH LANJUT NICH!!!!
- 46. CURIGA NICH ? ? ? !
- 48. Time to Clear Things Up-- Any Questions?
- 49. N NAMA KELOMPOK PERTANYAAN O 1. 2. 3.