5-1

BAB 5
LAPORAN POSISI KEUANGAN DAN
LAPORAN ARUS KAS

Intermediate Accounting
IFRS Edition
Kieso, Weygandt, and Warfield

5-2
 LAPORAN
LAPORAN POSISI
POSISI KEUANGAN
KEUANGAN DAN
DAN
LAPORAN
LAPORAN ARUS
ARUS KAS
KAS

Laporan Posisi Informasi

Laporan Arus Kas
Keuangan Tambahan

Kegunaan Tujuan Catatan

Batasan Isi dan Format Teknik
Klasifikasi Perseiapan Pengungkapan

Kegunaan Pedoman lainnya

5-3
 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.

5-4
 Statement
Statement of
of Financial
Financial Position
Position

Kegunaan
Menghitung tingkat pengembalian.
Mengevaluasi struktur modal
Menilai resiko dan arus kas masa depan .
Menganalisa perusahaan:
 Likuiditas
 Solvabilitas
 Fleksibilitas keuangan

5-5 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.

5-6 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

5-7 LO 2 Identify the major classifications of the statement of financial position.

 Statement
Statement of
of Financial
Financial Position
Position

Subklasifikasi

Aset Kewajiban dan Ekuitas

Aset Tdk Lancar
Ekuitas
Investasi
Bagian saham
Perlengkapan, tanah dan
Bagian Agio
peralatan
Saldo laba
Aset tak berwujud
Akumulasi pendapatan komprehensif
Aset lainnya
Saham minoritas
Aset lancar
Kewajiban tdk lancar
Kewajiban lancar

5-8
 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

Aset tak lancar

Secara umum terdiri dari:

Investasi jangka panjang

Tanah, Bangunan dan peralatan

Aset tak berwujud

Aset lainnya

5-9 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

Aset tidak lancar

Investasi Jangka Panjang pada:

1. Sekuritas :obligasi(bonds), saham biasa(ordinary shares),

or wesel jangka panjang (long-term notes).

2. Aktiva berwujud saat tidak digunakan dalam operasi

(tanah yang dimiliki untuk spekulasi).
3. Dana Khusus (dana pembayaran utang, pensiun dan dana
pengembangan perusahaan).

4. Entitas anak perusahaan atau entitas asosiasi

nonkosolidasian
5-10
 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

Tanah Bangunan dan Peralatan

Aset berwujud jangka panjang yang digunakan dalam
operasi bisnis regular.

Properti fisik seperti tanah, Gedung, mesin, mebel,

peralatan, dan sumber daya habis pakai(minerals).

Dengan pengecualian pada tanah, perusahaan yang

mendepresiasi (misal: gedung) atau deplesi
(misal:cadangan minyak) ini juga asset.

5-11 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

Investasi dalam sekuritas utang dan ekuitas.

Portfolio Tipe Valuation Classification

Lancar atau tidak
Dimiliki untuk ditagih Beban amortisasi
Utang(Debt) lancer
(Held-for-Collection) (Amortized Cost) (Current or Noncurrent)

Diperdagangkan Utang (Debt ) atau Nilai wajar Lancar

(Trading) ekuitas (Equity) (Fair Value) (Current)

Ekuitas yang tidak Lancar atau tidak

Nilai wajar
diperdagangkan Ekuitas (Equity) lancar
(Fair Value) (Current or Noncurrent)
(Non-Trading Equity)

5-12 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan
Asset tidak berwujud(Intangible Assets) tidak memiliki substansi fisik dan
instrument keuangan.

Paten(Patents), hak cipta(copyrights),

waralaba(franchises), goodwill, merk
dagang(trademarks), nama dagang(trade names), dan
daftar pelanggan (customer lists).

Perusahaan mengamortisasi asset tak berwujud yang

umurnya terbatas selama umur manfaat.

Perusahaan secara berkala menilai apakah asset tak

berwujud yang umurnya tak terbatas (seperti goodwill)
mengalami penurunan nilai.

5-13 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

Asset lainnya
Dalam prakteknya sangat beragam. Mencakup:
 Beban dibayar dimuka jangka Panjang(Long-term prepaid
expenses)

 Non-current receivables(piutang tidak lancar)

 Assets in special funds(asset dalam dana khusus)

 Property held for sale(property yang dimiliki yang siap

dijual)

 Kas dan sekuritas yang dibatasi penggunaannya(Restricted

cash or securities)
5-14 LO 2 Identify the major classifications of the statement of financial position.
 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

Aset lancar(Current Assets)

Kas dan asset lain yang diharapkan oleh perusahaan
dapat dikonversi menjadi kas, dijual, atau dikonsumsi
dalam satu tahun atau dalam siklus operasi, manapun
yang lebih lama Illustration 5-5

5-15 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

Sediaan
Pengungkapan:
Dasar pengungkapan(e.g., lower-of-cost-or-market).
Asumsi arus kas (e.g., FIFO or average cost).
Illustration 5-6

5-16 LO 2
 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

Piutang Dagang

Klaim terhadap pelanggan dan orang lain untuk

 money,
 goods, or
 services.

Major categories of receivables should be shown in the

statement of financial position or the related notes.

5-17 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

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 rent
supplies maintenance on equipment
advertising

5-18 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

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.

5-19 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

Equity

5-20 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

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.

5-21 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

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 non-

occurrence of one or more future events to confirm the
amount payable, or the payee, or the date payable.

5-22 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

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.

5-23 LO 2 Identify the major classifications of the statement of financial position.

 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

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.

LO 3 Prepare a classified statement of financial position

5-24
using the report and account formats.
 Klasifikasi
Klasifikasi dalam
dalam laporan
laporan posisi
posisi keuangan
keuangan

Account Form

LO 3 Prepare a classified statement of financial position

5-25
using the report and account formats.
 Klasifikasi
Klasifikasi dalam
dalam
laporan
laporan posisi
posisi
keuangan
keuangan

Report Form

Illustration 5-17

5-26 LO 3
 Laporan
Laporan arus
arus kas
kas

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).

5-27
 Tujuan
Tujuan laporan
laporan arus
arus kas
kas

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?

5-28 LO 4 Indicate the purpose of the statement of cash flows.

 Isi
Isi dan
dan Format
Format

Operating Investing Financing

Cash inflows Cash inflows Cash inflows
and outflows and outflows and outflows
from from non- from non-
operations. current assets. current
liabilities and
equity.

Statement helps users evaluate liquidity, solvency, and

financial flexibility.

5-29 LO 5 Identify the content of the statement of cash flows.

 Isi
Isi dan
dan Format
Format
Illustration 5-19

5-30 LO 5 Identify the content of the statement of cash flows.

 Menyiapkan
Menyiapkan laporan
laporan arus
arus kas
kas

Sources of Information
Information obtained from several sources:

(1) comparative statement of financial position,

(2) current income statement, and

(3) selected transaction data.

5-31 LO 6 Prepare a basic statement of cash flows.

 Menyiapkan
Menyiapkan laporan
laporan arus
arus kas
kas

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.

5-32 LO 6 Prepare a basic statement of cash flows.

 Menyiapkan
Menyiapkan laporan
laporan arus
arus kas
kas
Illustration 5-20

Illustration 5-21

5-33 LO 6
 Menyiapkan
Menyiapkan laporan
laporan arus
arus kas
kas

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.

5-34 LO 6 Prepare a basic statement of cash flows.

 Menyiapkan
Menyiapkan laporan
laporan arus
arus kas
kas
Illustration 5-20 Illustration 5-21

Cash provided by operating activities Illustration 5-22

5-35 LO 6 Prepare a basic statement of cash flows.

 Illustration 5-20 Illustration 5-21

Illustration 5-29

Laporan
Laporan arus
arus
kas
kas

Next, the company

determines its investing
and financing activities.

5-36
 Menyiapkan
Menyiapkan laporan
laporan arus
arus kas
kas

Statement of Cash Flows (BE 5-12): Keyser Beverage

Company reported the following items in the most recent year.
Activity
Net income $40,000 Operating
Dividends paid 5,000 Financing
Increase in accounts receivable 10,000 Operating
Increase in accounts payable 7,000 Operating
Purchase of equipment 8,000 Investing
Depreciation expense 4,000 Operating
Issue of notes payable 20,000 Financing

Required: Prepare a Statement of Cash Flows

5-37 LO 6 Prepare a basic statement of cash flows.
 Menyiapkan
Menyiapkan laporan
laporan arus
arus kas
kas
Statement of Cash Flows (BE 5-12)
Statement of Cash Flow (in thousands)
Operating activities Noncash credit to
Net income $ 40,000 revenues.
Increase in accounts receivable (10,000)
Increase in accounts payable 7,000 Noncash charge to
Depreciation expense 4,000 expenses.
Cash flow from operations 41,000
Investing activities
Purchase of equipment (8,000)
Financing activities
Proceeds from notes payable 20,000
Dividends paid (5,000)
Cash flow from financing 15,000
Increase in cash $ 48,000

5-38 LO 6 Prepare a basic statement of cash flows.

 Menyiapkan
Menyiapkan laporan
laporan arus
arus kas
kas

Review
In preparing a statement of cash flows, which of the following
transactions would be considered an investing activity?
a. Sale of equipment at book value
b. Sale of merchandise on credit
c. Declaration of a cash dividend
d. Issuance of bonds payable.

5-39 LO 6 Prepare a basic statement of cash flows.

 Menyiapkan
Menyiapkan laporan
laporan arus
arus kas
kas

Significant Non-Cash Activities

Significant financing and investing activities that do not
affect cash are reported in either a separate schedule at
the bottom of the statement of cash flows or in the notes.

Examples include:
Issuance of ordinary shares to purchase assets.
Conversion of bonds into ordinary shares.
Issuance of debt to purchase assets.
Exchanges on long-lived assets.

5-40 LO 6 Prepare a basic statement of cash flows.

 Menyiapkan
Menyiapkan laporan
laporan arus
arus kas
kas

Illustration 5-24
Comprehensive Statement
of Cash Flows

5-41
 Manfaat
Manfaat laporan
laporan arus
arus kas
kas

Without cash, a company will not survive.

Cash flow from Operations:

High amount - company able to generate sufficient

cash to pay its bills.

Low amount - company may have to borrow or

issue equity securities to pay bills.

5-42 LO 7 Understand the usefulness of the statement of cash flows.

 Manfaat
Manfaat laporan
laporan arus
arus kas
kas

Financial Liquidity Illustration 5-26

Net Cash Provided by

Current Cash Operating Activities
Debt Coverage =
Ratio Average Current Liabilities

Ratio indicates whether the company can pay off its

current liabilities from its operations. A ratio near 1:1 is
good.

5-43 LO 7 Understand the usefulness of the statement of cash flows.

 Manfaat
Manfaat laporan
laporan arus
arus kas
kas

Financial Flexibility Illustration 5-27

Net Cash Provided by

Cash Debt Operating Activities
Coverage =
Ratio Average Total Liabilities

This ratio indicates a company’s ability to repay its

liabilities from net cash provided by operating activities,
without having to liquidate the assets employed in its
operations.

5-44 LO 7 Understand the usefulness of the statement of cash flows.

 Manfaat
Manfaat laporan
laporan arus
arus kas
kas

Free Cash Flow

Illustration 5-29

The amount of discretionary cash flow a company has for

purchasing additional investments, retiring its debt,
purchasing treasury stock, or simply adding to its
liquidity.
5-45 LO 7 Understand the usefulness of the statement of cash flows.
 Manfaat
Manfaat laporan
laporan arus
arus kas
kas

Review
The current cash debt coverage ratio is often used to
assess
a. financial flexibility.
b. liquidity.
c. profitability.
d. solvency.

5-46 LO 7 Understand the usefulness of the statement of cash flows.

 Laporan
Laporan keuangan
keuangan dan
dan catatan
catatan

IFRS requires that a complete set of financial statements be

presented annually. Comprised of the following:

1. Statement of financial position at the end of the period;

2. Statement of comprehensive income for the period to be
presented either as:
a) One single statement of comprehensive income.
b) A separate income statement and statement of comprehensive
income.
3. Statement of changes in equity;
4. Statement of cash flows; and
5. Notes, comprising a summary of significant accounting policies
and other explanatory information.
5-47 LO 8 Determine additional information requiring note disclosure.
 Laporan
Laporan keuangan
keuangan dan
dan catatan
catatan

Notes to the Financial Statements

Accounting policies

Specific principles, bases, conventions, rules, and

practices applied by a company in preparing and
presenting financial information.

First note generally titled, “Summary of Significant

Accounting Policies.”

5-48 LO 8 Determine additional information requiring note disclosure.

 Laporan
Laporan keuangan
keuangan dan
dan catatan
catatan

5-49
 Laporan
Laporan keuangan
keuangan dan
dan catatan
catatan

Additional Notes to the Financial Statements

In many cases, IFRS requires specific disclosures. Examples
include:

 Items of property, plant, and equipment are disaggregated into

classes.

 Receivables are disaggregated into amounts receivable from trade

customers, receivables from related parties, prepayments, and other
amounts.

 Inventories are disaggregated into classifications such as

merchandise, production supplies, work in process, and finished
goods.
5-50 LO 8 Determine additional information requiring note disclosure.
 Penggunaan rasio untuk analisis kinerja
Analysts and other interested parties can gather qualitative
information from financial statements by examining
relationships between items on the statements and identifying
trends in these relationships.

5-51 LO 10 Identify the major types of financial ratios and what they measure.
 Penggunaan rasio untuk analisis kinerja
Illustration 5A-1
A Summary of Financial Ratios

5-52 LO 10 Identify the major types of financial ratios and what they measure.
 Penggunaan rasio untuk analisis kinerja
Illustration 5A-1
A Summary of Financial Ratios

5-53 LO 10 Identify the major types of financial ratios and what they measure.
 Penggunaan rasio untuk analisis kinerja
Illustration 5A-1
A Summary of Financial Ratios

5-54 LO 10 Identify the major types of financial ratios and what they measure.
5-55
5-56
5-57
5-58