Pertemuan 2

18 September 2012
STATEMENT OF COMPREHENSIVE
INCOME
 Agenda
Pengantar
Income Statement
Discontinued Operation
Statement of Comprehensive Income
Retained Earning Statement
Statement of Changes in Equity
 Manfaat
Mengevaluasi Kinerja Perusahaan di Masa
Lampau
Memberikan Landasan untuk Memprediksi
Kinerja di Masa Depan
Membantu Penilaian Resiko Atau
Ketidakpastian Dalam Mencapai Prediksi Arus
Kas Di Masa Depan
 Hambatan
IS tidak mengakui item yang tidak dapat
diukur dengan andal
Angka akuntansi dipengaruhi oleh metode
akuntansi yang dipakai
Pengukuran pendapatan melibatkan penilaian
 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
Format Singkat
 Format
Lengkap
 Gross Profit
Penjualan bersih (Net Sales) dikurang HPP (COGS)
Net Sales Sales XXX
Sales Return and Allowances (XXX)
Sales Discount (XXX)
Net Sales XXX

Cost Of Goods Sold (under periodic method)

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
 Operating Income/EBIT
Gross Profit dikurang Operating Expenses
dikurang/ditambah Other Income and
Expenses
Operating Expenses
Selling Expenses
General and Administrative Expenses
Other Income and Expenses
Gain
Loss
 Net Income
Operating Income/EBIT dikurang Interest
Expenses dikurang Income Tax Expenses

Earning per share

=

Jika ada discontinued operations, maka

perhitungan diatas -> income from continuing
operations
 Discontinued Operations
Penghentian major 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)
Net Income w/ Discontinued
Operations
 Statement of Comprehensive Income
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
 Issues
Accounting Changes and Errors
Changes in Policy -> Retrospective Adjustments
Changes in Estimates -> Prospective Adjustments
Correction of Error -> Prior Period Adjustments
Ga ada lagi Extraordinary Items
 Retained Earning Statements

Increase Decrease

Net income Net loss

Change in Dividends
accounting principle Change in
Prior period accounting principle
adjustment Prior period
adjustment
Retained Earning Statement
Statement of Changes in Equity