Financial Statement
Materi
01 Laporan Posisi Keuangan (Balance Sheet)
DIREKSI
Laporan Posisi Keuangan
Terdiri dari
Aset (Assets) Liabilitas (Liability) Ekuitas (Equity)
Rp.10 Rp.3 ?
Liabilitas Lancar (Current Pada Perusahaan Persekutuan,
Aset Lancar (current assets)
liabilities) Firma, perorangan :
Aset Tidak Lancar (non current Liabilitas Jangka Panjang (Long • Modal; Nama Pemilik
assets/ Fixed assets) term liabilities) (capital; owners)
• Saldo Laba (retained
* Berujud (tangible) earning)