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Statement of Comprehensive Income
This document discusses the statement of comprehensive income. It begins by outlining the benefits and limitations of the income statement. It then describes the key elements of the income statement including revenue, expenses, gross profit, operating income, and net income. It also covers discontinued operations and how they are reported. The document concludes by explaining the statement of comprehensive income, retained earnings statement, and statement of changes in equity.
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Statement of Comprehensive Income
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- 4. Agenda • Pengantar • IncomeStatement • Discontinued Operation • Statement of Comprehensive Income • Retained Earning Statement • Statement of Changes in Equity
- 5. Manfaat • Mengevaluasi KinerjaPerusahaan di Masa Lampau • Memberikan Landasan untuk Memprediksi Kinerja di Masa Depan • Membantu Penilaian Resiko Atau Ketidakpastian Dalam Mencapai Prediksi Arus Kas Di Masa Depan
- 6. Hambatan • IS tidakmengakui item yang tidak dapat diukur dengan andal • Angka akuntansi dipengaruhi oleh metode akuntansi yang dipakai • Pengukuran pendapatan melibatkan penilaian
- 7. Elemen • Income – Revenue-> muncul dari aktivitas rutin/umum/major – Gain -> muncul dari aktivitas tidak umum/insidental/minor • Expenses – Expenses -> muncul dari aktivitas rutin/umum/major – Loss -> muncul dari aktivitas tidak umum/insidental/minor
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- 10. Gross Profit • Penjualanbersih (Net Sales) dikurang HPP (COGS) – Net Sales – Cost Of Goods Sold (under periodic method) Sales XXX Sales Return and Allowances (XXX) Sales Discount (XXX) Net Sales XXX Beginning Inventory XXX Purchase XXX Purchase Discount (XXX) Purchase Return (XXX) Freight in, Insurance dll XXX Cost of Goods Sold Available for Sale XXX Ending Inventory (XXX) Cost of Goods Sold XXX
- 11. Operating Income/EBIT • GrossProfit dikurang Operating Expenses dikurang/ditambah Other Income and Expenses – Operating Expenses • Selling Expenses • General and Administrative Expenses – Other Income and Expenses • Gain • Loss
- 12. Net Income • OperatingIncome/EBIT dikurang Interest Expenses dikurang Income Tax Expenses • Earning per share – = • Jika ada discontinued operations, maka perhitungan diatas -> income from continuing operations
- 13. Discontinued Operations • Penghentianmajor line of business or geographical area of operations • Harus satu line atau divisi, kalo hanya setengah bukan discontinued operations, tapi loss dari continuing operation (other expenses) • Terdiri dari: – Loss on Discontinued Operation (net of tax) – Loss on Disposal of Discontinued Operations (net of tax)
- 14. Net Income w/Discontinued Operations
- 15. Statement of ComprehensiveIncome • Income Statement + Other Comprehensive Income • Other Comprehensive Income (section) – Gain dan Loss yang muncul dari perubahan Fair Value – Akumulasi dari Other Comprehensive Income ada pada akun Accumulated Other Comprehensive Income -> ada pada Statement of Financial Position section Equity
- 17. Issues • Accounting Changesand Errors – Changes in Policy -> Retrospective Adjustments – Changes in Estimates -> Prospective Adjustments – Correction of Error -> Prior Period Adjustments • Ga ada lagi Extraordinary Items
- 18. Retained Earning Statements Increase Netincome Change in accounting principle Prior period adjustment Decrease Net loss Dividends Change in accounting principle Prior period adjustment
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- 20. Statement of Changesin Equity