PPT Laporan Arus Kas.ppt - LAPORAN POSISI KEUANGAN DAN LAPORAN ARUS KAS Intermediate Accounting IFRS Edition Kieso Weygandt and Warfield 5-1 LAPORAN

PPT Laporan Arus Kas.ppt - LAPORAN POSISI KEUANGAN DAN...

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Unformatted text preview: LAPORAN POSISI KEUANGAN DAN LAPORAN ARUS KAS Intermediate Accounting IFRS Edition Kieso, Weygandt, and Warfield 5-1 LAPORAN LAPORAN POSISI POSISI KEUANGAN KEUANGAN DAN DAN LAPORAN LAPORAN ARUS ARUS KAS KAS Laporan Posisi Keuangan 5-2 Laporan Arus Kas Informasi Tambahan Kegunaan Tujuan Catatan Batasan Isi dan Format Klasifikasi Perseiapan Teknik Pengungkapan Kegunaan Pedoman lainnya Statement Statement of of Financial Financial Position Position Laporan Posisi Keuangan, disebut juga sebagai Neraca: 1. Laporan aset, kewajiban, dan ekuitas pada tanggal tertentu. 2. Memberikan informasi tentang sumber daya, kewajiban kepada kreditur, dan ekuitas dalam sumber daya bersih. 3. Membantu dalam memprediksi, waktu, dan ketidakpastian arus kas masa depan. 5-3 Statement Statement of of Financial Financial Position Position Kegunaan Menghitung tingkat pengembalian. Menevaluasi struktur modal Menilai resiko dan arus kas masa depan . Menganalisa perusahaan: 5-4 Likuiditas Solvabilitas Fleksibilitas keuangan LO 1 Explain the uses and limitations of a statement of financial position. Statement Statement of of Financial Financial Position Position Keterbatasan Kebanyakan aset dan kewajiban dilaporkan berdasarkan biaya perolehan. Menggunakan penilaian dan estimasi. Banyak nilai keuangan yang dihilangkan. 5-5 LO 1 Explain the uses and limitations of a statement of financial position. Statement Statement of of Financial Financial Position Position Klasifikasi Unsur Laporan Posisi Keuangan 1.Aset 2.Kewajiban 3.Ekuitas 5-6 LO 2 Identify the major classifications of the statement of financial position. Statement Statement of of Financial Financial Position Position Subklasifikasi Aset Aktiva Tdk Lancar Investasi Perlengkapan, tanah dan peralatan Aset tak berwujud Aset lainnya Aktiva lancar Kewajiban dan Ekuitas Ekuitas Bagian saham Bagian Agio Saldo laba Akumulasi pendapatan komprehensif Saham minoritas Kewajiban tdk lancar Kewajiban lancar 5-7 Classification Classification Aktiva tak lancar Secara umum terdiri dari: Investasi jangka panjang Tanah, Bangunan dan peralatan Aset tak berwujud Aset lainnya 5-8 LO 2 Identify the major classifications of the statement of financial position. Classification Classification Non-Current Assets Investasi Jangka Panjang 1. Sekuritas (bonds, ordinary shares, or long-term notes). 2. Aktiva tak berwujud saat tidak digunakan dalam operasi (tanah yang dimiliki untuk spekulasi). 3. Dana Khusus (dana pembayaran utang, pensiun dan dana pengembangan perusahaan). 4. Bukan anak perusahaan atau cabang dan asosianya 5-9 Classification Classification Tanah Bangunan dan Peralatan Tangible long-lived assets used in the regular operations of the business. Physical property such as land, buildings, machinery, furniture, tools, and wasting resources (minerals). With the exception of land, a company either depreciates (e.g., buildings) or depletes (e.g., oil reserves) these assets. 5-10 LO 2 Identify the major classifications of the statement of financial position. Classification Classification Investments in Debt and Equity Securities Portfolio Type Valuation Classification Held-forCollection Debt Amortized Cost Current or Noncurrent Trading Debt or Equity Fair Value Current Fair Value Current or Noncurrent Non-Trading Equity 5-11 Equity LO 2 Identify the major classifications of the statement of financial position. Classification Classification Intangible Assets Lack physical substance and are not financial instruments. Patents, copyrights, franchises, goodwill, trademarks, trade names, and customer lists. Amortize limited-life intangible assets over their useful lives. Periodically assess indefinite-life intangibles for impairment. 5-12 LO 2 Identify the major classifications of the statement of financial position. Classification Classification Other Assets Items vary in practice. Can include: Long-term prepaid expenses Non-current receivables Assets in special funds Property held for sale Restricted cash or securities 5-13 LO 2 Identify the major classifications of the statement of financial position. Classification Classification Current Assets 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 5-5 5-14 LO 2 Identify the major classifications of the statement of financial position. Classification Classification Inventories Disclose: Basis of valuation (e.g., lower-of-cost-or-market). Cost flow assumption (e.g., FIFO or average cost). Illustration 5-6 5-15 LO 2 Classification Classification Receivables Claims held against customers and others for money, goods, or services. Major categories of receivables should be shown in the statement of financial position or the related notes. 5-16 LO 2 Identify the major classifications of the statement of financial position. Classification Classification Prepaid Expenses Payment of cash, that is recorded as an asset because service or benefit will be received in the future. Cash Payment BEFORE Expense Recorded Prepayments often occur in regard to: insurance supplies advertising 5-17 rent maintenance on equipment LO 2 Identify the major classifications of the statement of financial position. Classification Classification Cash Generally any monies available “on demand.” Cash equivalents - short-term highly liquid investments that mature within three months or less. Restrictions or commitments must be disclosed. 5-18 LO 2 Identify the major classifications of the statement of financial position. Classification Classification Equity 5-19 LO 2 Identify the major classifications of the statement of financial position. Classification Classification Equity Ordinary shares and preference shares - must disclose the par value and the authorized, issued, and outstanding amounts. Share premium - company usually presents one amount for ordinary and preference shares. Retained earnings - amount may be divided between the unappropriated and restricted amounts. Treasury shares - shown as a reduction of equity. 5-20 LO 2 Identify the major classifications of the statement of financial position. Classification Classification Non-Current Liabilities Obligations that a company does not reasonably expect to liquidate within the longer of one year or the normal operating cycle. Three types: 1. Obligations arising from specific financing situations. 2. Obligations arising from the ordinary operations of the company. 3. Obligations that depend on the occurrence or nonoccurrence of one or more future events to confirm the amount payable, or the payee, or the date payable. 5-21 LO 2 Identify the major classifications of the statement of financial position. Classification Classification Current Liabilities Obligations that a company generally expects to settle in its normal operating cycle or one year, whichever is longer. This concept includes: 1. Payables resulting from the acquisition of goods and services: accounts payable, wages payable, and so on. 2. Collections received in advance for the delivery of goods or performance of services, such as unearned rent revenue. 3. Other liabilities whose liquidation will take place within the operating cycle or one year. 5-22 LO 2 Identify the major classifications of the statement of financial position. Classification Classification Statement of Financial Position Format IFRS does not specify the order or format in which a company presents items in the statement of financial position. Account form or report form. 5-23 LO 3 Prepare a classified statement of financial position using the report and account formats. Classification Classification Account Form 5-24 LO 3 Prepare a classified statement of financial position using the report and account formats. Classification Classification Report Form Illustration 5-17 5-25 LO 3 The The Statement Statement of of Cash Cash Flows Flows One of the three basic objectives of financial reporting is “assessing the amounts, timing, and uncertainty of cash flows.” IASB requires the statement of cash flows (also called the cash flow statement). 5-26 Purpose Purpose of of the the Statement Statement of of Cash Cash Flows Flows Primary Purpose: To provide relevant information about the cash receipts and cash payments of an enterprise during a period. The statement provides answers to the following questions: 1. Where did the cash come from? 2. What was the cash used for? 3. What was the change in the cash balance? 5-27 LO 4 Indicate the purpose of the statement of cash flows. Content Content and and Format Format Operating Cash inflows and outflows from operations. Investing Cash inflows and outflows from noncurrent assets. Financing Cash inflows and outflows from noncurrent liabilities and equity. Statement helps users evaluate liquidity, solvency, and financial flexibility. 5-28 LO 5 Identify the content of the statement of cash flows. Content Content and and Format Format Illustration 5-19 5-29 LO 5 Identify the content of the statement of cash flows. Preparation Preparation of of the the Statement Statement of of Cash Cash Flows Flows Sources of Information Information obtained from several sources: (1) comparative statement of financial position, (2) current income statement, and (3) selected transaction data. 5-30 LO 6 Prepare a basic statement of cash flows. Preparation Preparation of of the the Statement Statement of of Cash Cash Flows Flows Statement of Cash Flows: On January 1, 2011, in its first year of operations, Telemarketing Inc. issued 50,000 ordinary shares ($1 par value) for $50,000 cash. The company rented its office space, furniture, and telecommunications equipment and performed marketing services throughout the first year. In June 2011 the company purchased land for $15,000. Illustration 5-20 shows the company’s comparative statement of financial position at the beginning and end of 2011. 5-31 LO 6 Prepare a basic statement of cash flows. Preparation Preparation of of the the Statement Statement of of Cash Cash Flows Flows Illustration 5-20 Illustration 5-21 5-32 LO 6 Preparation Preparation of of the the Statement Statement of of Cash Cash Flows Flows Preparing the Statement of Cash Flows Determine: 1. Cash provided by (or used in) operating activities. 2. Cash provided by or used in investing and financing activities. 3. Determine the change (increase or decrease) in cash during the period. 4. Reconcile the change in cash with the beginning and the ending cash balances. 5-33 LO 6 Prepare a basic statement of cash flows. Preparation Preparation of of the the Statement Statement of of Cash Cash Flows Flows Illustration 5-20 Cash provided by operating activities 5-34 Illustration 5-21 Illustration 5-22 LO 6 Prepare a basic statement of cash flows. Illustration 5-20 Illustration 5-21 Illustration 5-29 The The Statement Statement of of Cash Cash Flows Flows Next, the company determines its investing and financing activities. 5-35 Preparation Preparation of of the the Statement Statement of of Cash Cash Flows Flows Statement of Cash Flows (BE 5-12): Keyser Beverage Company reported the following items in the most recent year. Activity Net income Dividends paid Increase in accounts receivable Increase in accounts payable Purchase of equipment Depreciation expense Issue of notes payable $40,000 5,000 10,000 7,000 8,000 4,000 20,000 Operating Financing Operating Operating Investing Operating Financing Required: Prepare a Statement of Cash Flows 5-36 LO 6 Prepare a basic statement of cash flows. Preparation Preparation of of the the Statement Statement of of Cash Cash Flows Flows Statement of Cash Flows (BE 5-12) Noncash credit to revenues. Noncash charge to expenses. 5-37 LO 6 Prepare a basic statement of cash flows. ...
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