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<p>NERACA DAN LAPORAN ARUS KAS</p> <p>Neraca dan Laporan Arus Kas 1</p> <p>Topik1. Manfaat dan kelemahan informasi Neraca 2. Neraca menurut PSAK 1</p> <p>3. Laporan Arus Kas menurut PSAK 24. Neraca menurut US GAAP</p> <p>5. Laporan Arus Kas menurut US GAAP</p> <p>Neraca dan Laporan Arus Kas 2</p> <p>Usefulness and Purpose of the Balance Sheet. </p> <p>Provides information about entitys assets, liabilities, and equity. Evaluation of liquidity, solvency, and financial flexibility. Aids in assessing risk and predicting future cash flows.</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 3</p> <p>Limitations of the Balance Sheet. </p> <p>Current value is not reflected. Estimates and judgments must be utilized: </p> <p>in determining the collectibility of receivables. in assessing the salability of inventory. in determining the useful lives of long-term assets.</p> <p>Omits many items that are of financial value to the business.</p> <p>Assets such as the value of a companys human resources and research and development are not reported. Some liabilities or commitments such as leases and certain contractual arrangements are reported in an off balance sheet manner.Neraca dan Laporan Arus Kas 4</p> <p>Ref: Kieso Weygant ed 13</p> <p>Perubahan - Penyajian Laporan Keuangan</p> <p>Cakupan minimal dalam laporan keuangan:</p> <p>Laporan posisi keuangan awal periode komparatif sajian akibat penerapan retrospektif, penyajian kembali, atau reklasifikasi pos-pos laporan keuangan.</p> <p>Informasi yang disajikan dalam laporan keuangan: aset, kewajiban, ekuitas, pendapatan dan beban, kontribusi dari dan distribusi kepada pemilik. Tidak mengatur pihak yang bertanggung jawab atas laporan keuangan</p> <p>PSAK 1</p> <p>Neraca dan Laporan Arus Kas 5</p> <p>Perubahan - Penyajian Laporan Keuangan </p> <p>Entitas membuat pernyataan kepatuhan atas SAK dalam laporan keuangan Penyimpanan dari PSAK diijinkan jika kepatuhan PSAK bertentangan dengan tujuan keuangan dalam KPPPLK Memilih menerapkan kebijakan akuntansi yang tidak diatur dalam PSAK. Tidak diatur waktu penyampaian laporan</p> <p>PSAK 1</p> <p>Neraca dan Laporan Arus Kas 6</p> <p>Laporan Posisi Keuangan</p> <p>PSAK 1</p> <p>IAS 1</p> <p>PSAK 1</p> <p>Neraca dan Laporan Arus Kas 7</p> <p>Pos Laporan Posisi Keuangan </p> <p>Properi investasi Aset biolojik Total asset yang diklasifikasikan sebagai dimiliku untuk dijual dan aset yang masuk dalam kelompok lepasan (disposal group) yang diklasifikasikan sebagai dimiliki untuk dijual. Kewajian dan aset pajak kini Kewajian pajak tangguhan dan aset pajak tangguhan Kewajiban yang termasuk dalam kelompok lepasan yang diklasifikasikan sebagai dimiliki untuk dijual.Neraca dan Laporan Arus Kas 8</p> <p>PSAK 1</p> <p>Laporan Posisi Keuangan</p> <p>Entitas menyajikan pos-pos tambahan, judul dan subtotal dalam laporan posisi keuangan jika penyajian tersebut relevan untuk pemahaman posisi keuangan entitas. Entitas menyajikan aset lancar dan tidak lancar dan laibilitas jangka pendek dan jangka panjang sebagai klasifikasi yang terpisah dalam laporan posisi keuangan, maka aset (laibilitas) pajak tangguhan tidak boleh diklasifikasikan sebagai aset lancar (laibilitas jangka pendek).</p> <p>PSAK 1</p> <p>Neraca dan Laporan Arus Kas 9</p> <p>Pos dalam Laporan</p> <p>Penyajian aset lancar dan tidak lancar dan laibilitas jangka pendek dan jangka panjang sebagai klasifikasi yang terpisah. Kecuali penyajian berdasarkan likuiditas memberikan informasi yang lebih relevan dan dapat diandalkan maka digunakan urutan likuiditas. Perusahaan keuangan berdasarkan likuiditas Pemisahan jumlah yang diharapkan dapat dipulihkan atau diselesaikan setelah lebih dari dua belas bulan untuk setiap pos aset dan laibilitas, jika nilainya digabung.Neraca dan Laporan Arus Kas 10</p> <p>PSAK 1</p> <p>Aset lancar</p> <p>Klasifikasi aset lancar, jika: </p> <p>mengharapkan akan merealisasikan aset, atau bermaksud untuk menjual atau menggunakannya, dalam siklus operasi normal; memiliki aset untuk tujuan diperdagangkan; mengharapkan akan merealisasi aset dalam jangka waktu 12 bulan setelah pelaporan; atau kas atau setara kas (PSAK 2: Laporan Arus Kas) kecuali aset tersebut dibatasi pertukarannya atau penggunaannya untuk menyelesaikan laibilitas sekurang-kurangnya 12 bulan setelah periode pelaporan.</p> <p>Entitas mengklasifikasikan aset yang tidak termasuk kategori tersebut sebagai aset tidak lancar.</p> <p>PSAK 1</p> <p>Neraca dan Laporan Arus Kas 11</p> <p>Liabiltas lancar</p> <p>Klasifikasi laibilitas lancar, jika: mengharapkan akan menyelesaikan laibilitas tersebut dalam siklus operasi normalnya; memiliki laibilitas tersebut untuk tujuan diperdagangkan; laibilitas tersebut jatuh tempo untuk diselesaikan dalam jangka waktu 12 bulan setelah periode pelaporan; atau tidak memiliki hak tanpa syarat untuk menunda penyelesaian laibilitas selama sekurangkurangnya 12 bulan setelah periode pelaporan. Entitas mengklasifikasi laibilitas yang tidak termasuk kategori tersebut sebagai laibilitas jangka panjang.</p> <p>PSAK 1</p> <p>Neraca dan Laporan Arus Kas 12</p> <p>Liabilitas</p> <p>Laibilitas keuangan yang dibiayai kembali yang akan jatuh tempo dalam 12 bulan setelah periode pelaporan diklasifikasikan sebagai laibilitas jangka pendek, jika entitas tidak memiliki hak tanpa syarat untuk membiayai kembali. Pelanggaran perjanjian utang yang mengakibatkan kreditur meminta percepatan pembayaran, maka laibilitas tersebut disajikan sebagai laibilitas jangka pendek, meskipun kreditur mengijinkan penundaan pembayaran selama 12 bulan setelah tanggal pelaporan tetapi persetujuan tersebut diperoleh setelah tanggal pelaporanNeraca dan Laporan Arus Kas 13</p> <p>PSAK 1</p> <p>Balance SheetClassification in the Balance Sheet</p> <p>Three General ClassificationsAssets, Liabilities, and Stockholders Equity Companies further divide these classifications:</p> <p>Illustration 5-1 Balance Sheet Classification</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 14</p> <p>Balance SheetCurrent Assets</p> <p>Cash and other assets a company expects to convert into cash, sell, or consume either in one year or in the operating cycle, whichever is longer.Illustration 5-2 Accounts and basis of valuation</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 15</p> <p>Current Asset Classification</p> <p>Neraca dan Laporan Arus Kas 16</p> <p>Balance Sheet Current AssetsCash</p> <p>Generally any monies available on demand.Cash equivalents are short-term highly liquid investments that will mature within three months or less. Any restrictions or commitments must be disclosed.Illustration 5-3</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 17</p> <p>Balance Sheet Current AssetsShort-Term InvestmentsPortfoliosHeld-toMaturity Trading</p> <p>TypeDebt Debt or Equity</p> <p>ValuationAmortized Cost Fair Value</p> <p>ClassificationCurrent or Noncurrent Current</p> <p>Availablefor-Sale</p> <p>Debt or Equity</p> <p>Fair Value</p> <p>Current or Noncurrent</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 18</p> <p>Balance Sheet Current AssetsReceivables</p> <p>Claims held against customers and others for money, goods, or services.Accounts receivable oral promises</p> <p>Notes receivable written promisesMajor categories of receivables should be shown in the balance sheet or the related notes.</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 19</p> <p>Balance Sheet Current AssetsAccounts Receivable Presentation Options</p> <p>1</p> <p>Current Assets: Cash Accounts receivable Less allowance for doubtful accounts Inventory Total current assets Current Assets: Cash Accounts receivable, net of $25 allowance Inventory Total current assets</p> <p>$ 346500 25 475 812 $1,633</p> <p>2</p> <p>$ 346 475 812 $1,633</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 20</p> <p>Balance Sheet Current AssetsInventories</p> <p>Company discloses:basis of valuation (e.g., lower-of-cost-ormarket) and</p> <p>the method of pricing (e.g., FIFO or LIFO).</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 21</p> <p>Balance Sheet Current AssetsPrepaid Expenses Payment of cash, that is recorded as an asset because service or benefit will be received in the future.</p> <p>Cash Payment</p> <p>BEFORE</p> <p>Expense Recorded</p> <p>Prepayments often occur in regard to:insurance supplies advertisingRef: Kieso Weygant ed 13</p> <p>rent maintenance on equipment</p> <p>Neraca dan Laporan Arus Kas 22</p> <p>Balance Sheet Noncurrent AssetsLong-Term Investments</p> <p>Generally consists of four types:Securities Fixed assets</p> <p>Special fundsNonconsolidated subsidiaries or affiliated companies.</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 23</p> <p>Balance Sheet Noncurrent AssetsLong-Term InvestmentsBalance Sheet (in thousands) Current assets Cash $ 285,000</p> <p>Securitiesbonds, stock, and long-term notesFor marketable securities, managements intent determines current or noncurrent classification.Ref: Kieso Weygant ed 13</p> <p>Investments: Invesment in ABC bonds Investment in UC Inc. Notes receivable Land held for speculation Sinking fund Pension fund Cash surrender value Investment in Uncon. Sub. Total investments Property, Plant, and Equip. Building Land</p> <p>321,657 253,980 150,000 550,000 225,000 653,798 84,321 457,836 2,696,592 1,375,778 975,000</p> <p>Neraca dan Laporan Arus Kas 24</p> <p>Balance Sheet Noncurrent AssetsLong-Term InvestmentsBalance Sheet (in thousands) Current assets Cash $ 285,000</p> <p>Fixed AssetsLand held for speculation</p> <p>Investments: Invesment in ABC bonds Investment in UC Inc. Notes receivable Land held for speculation Sinking fund Pension fund Cash surrender value Investment in Uncon. Sub. Total investments Property, Plant, and Equip. Building Land</p> <p>321,657 253,980 150,000 550,000 225,000 653,798 84,321 457,836 2,696,592 1,375,778 975,000</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 25</p> <p>Balance Sheet Noncurrent AssetsLong-Term InvestmentsBalance Sheet (in thousands) Current assets Cash $ 285,000</p> <p>Special FundsSinking fund Pensions fund Cash surrender value of life insurance</p> <p>Investments: Invesment in ABC bonds Investment in UC Inc. Notes receivable Land held for speculation Sinking fund Pension fund Cash surrender value Investment in Uncon. Sub. Total investments Property, Plant, and Equip. Building Land</p> <p>321,657 253,980 150,000 550,000 225,000 653,798 84,321 457,836 2,696,592 1,375,778 975,000</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 26</p> <p>Balance Sheet Noncurrent AssetsLong-Term InvestmentsBalance Sheet (in thousands) Current assets Cash $ 285,000</p> <p>Nonconsolidated Subsidiaries or Affiliated CompaniesRef: Kieso Weygant ed 13</p> <p>Investments: Invesment in ABC bonds Investment in UC Inc. Notes receivable Land held for speculation Sinking fund Pension fund Cash surrender value Investment in Uncon. Sub. Total investments Property, Plant, and Equip. Building Land</p> <p>321,657 253,980 150,000 550,000 225,000 653,798 84,321 457,836 2,696,592 1,375,778 975,000</p> <p>Neraca dan Laporan Arus Kas 27</p> <p>Balance Sheet Noncurrent AssetsProperty, Plant, and EquipmentBalance Sheet (in thousands) Current assets Cash $ 285,000</p> <p>Assets of a durable nature used in the regular operations of the business.</p> <p>Total investments Property, Plant, and Equip. Building Land Machinery and equipment Capital leases Leasehold improvements Accumulated depreciation Total PP&amp;E Intangibles Goodwill Patents Trademarks</p> <p>2,696,592 1,375,778 975,000 234,958 384,650 175,000 (975,000) 2,170,386 3,000,000 177,000 40,000</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 28</p> <p>Balance Sheet Noncurrent AssetsIntangiblesBalance Sheet (in thousands) Current assets Cash $ 285,000</p> <p>Lack physical substance and are not financial instruments.Limited life intangibles amortized.Indefinite-life intangibles tested for impairment.</p> <p>Accumulated depreciation Total PP&amp;E Intangibles Goodwill Patents Trademark Franchises Copyright Total intangibles Other assets Prepaid pension costs Deferred income tax Total other</p> <p>(975,000) 2,170,386 2,000,000 177,000 40,000 125,000 55,000 2,397,000 133,000 40,000 173,000</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 29</p> <p>Balance Sheet Noncurrent AssetsOther Assets This section should include only unusual items sufficiently different from assets in the other categories.Balance Sheet (in thousands) Current assets Cash $ 285,000</p> <p>Intangibles Goodwill Patents Trademark Franchises Copyright Total intangibles Other assets Prepaid pension costs Deferred income tax Total other Total Assets</p> <p>2,000,000 177,000 40,000 125,000 55,000 2,397,000 133,000 40,000 173,000 $ 9,210,978</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 30</p> <p>Balance SheetCurrent Liabilities Obligations that a company reasonably expects to liquidate either through the use of current assets or the creation of other current liabilities.Balance Sheet (in thousands) Current liabilities Notes payable $ 233,450 Accounts payable 131,800 Accrued compensation 43,000 Unearned revenue 17,000 Income tax payable 23,400 Current maturities LT debt 121,000 Total current liabilities 569,650 Long-term liabilities Long-term debt 979,500 Obligations capital lease 345,800 Deferred income taxes 77,909 Total long-term liabilities 2,093,859 Stockholders' equity</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 31</p> <p>Balance SheetLong-Term Liabilities Obligations that a company does not reasonably expect to liquidate within the normal operating cycle. All covenants and restrictions must be disclosed.Ref: Kieso Weygant ed 13Balance Sheet (in thousands) Current liabilities Notes payable $ 233,450 Accounts payable 131,800 Accrued compensation 43,000 Unearned revenue 17,000 Income tax payable 23,400 Current maturities LT debt 121,000 Total current liabilities 569,650 Long-term liabilities Long-term debt 979,500 Obligations capital lease 345,800 Deferred income taxes 77,909 Total long-term liabilities 2,093,859 Stockholders' equity</p> <p>Neraca dan Laporan Arus Kas 32</p> <p>Balance SheetOwners Equity</p> <p>Companies usually divide equity into three parts, (1) Capital Stock, (2) Additional Paid-In Capital, and (3) Retained Earnings.Illustration 5-15</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 33</p> <p>Balance Sheet Classification ExerciseAccount(a) Investment in preferred stock (b) Treasury stock (c) Common stock (d) Cash dividends payable (e) Accumulated depreciation (f) Interest payable (g) Deficit (h) Trading securities (i) Unearned revenueRef: Kieso Weygant ed 13</p> <p>Classification(a) Current asset/Investment (b) Equity (c) Equity (d) Current liability (e) Contra-asset (f) Current liability (g) Equity (h) Current asset (i) Current liabilityNeraca dan Laporan Arus Kas 34</p> <p>Balance Sheet - FormatClassified Balance Sheet</p> <p>Account formReport formAccounting Trends and Techniques2004 (New York:</p> <p>AICPA) indicates that all of the 600 companies surveyed use either the report form (506) or the account form (94), sometimes collectively referred to as the customary form.</p> <p>Ref: Kieso Weygant ed 13</p> <p>Neraca dan Laporan Arus Kas 35</p> <p>Additional Information ReportedThere are normally four types of information that are supplemental to account titles and amounts presented in the balance sheet:</p> <p>Contingencies Accounting Policies C...</p>