PENGANTAR AKUNTANSI

(Laporan Keuangan)
Jenis Usaha

1. Perusahaan Jasa
2. Perusahaan Dagang
3. Perusahaan Manufaktur
Financial Statements
 Balance Sheet
 Income Statement
 Cashflow Statement
 Statement of Retained Earnings
 Sales $25,265.00
Costs of Goods Sold -$19,891.00
Gross Profit $5,374.00
Cash operating expense -$2,761.00
EBITDA 2,613.00
Depreciation & Amortization -$156.00
Other Income (Net) -$6.00
EBIT $2,451.00
Income Interest -$0.00
EBT $2,451.00
Statement Income Taxes
Special Income/Charges
-$785.00
-$194.00
Net Income (EAT) $1,666.00

Masuk ke Lap. Laba yang ditahan (Retained Earning)

Statement of Retained Earnings

Modal, Awal $4,208.00

2
Net Income $1,666.00
Prive (Deviden untuk PT) ( $566.00) $1,100.00
Modal, Akhir $5,308.00 3

Dari Laporan Laba Rugi (Income Statement)

Masuk ke Neraca (Balanced Sheet)
  ASSETS (Aktiva)
 Current Assets: $7,681.00
 Non-Current Assets: $3,790.00
 Total Assets: $11,471.00

 LIABILITIES (Hutang)
Balance  Current Liabilities: $5,192.00
Sheet  LT Debt & Other LT Liab.: $971.00
 EQUITY (Modal)
Equity: $5,308.00

Total Liab. and Equity: $11,471.00
4

Dari Laporan Laba yang Ditahan (Retained Earning)

Statement
of Cash
Flows
Definisi Akuntansi:
Menurut AICPA (AMERICAN INSTITUTE OF
CERTIFIED PUBLIC ACCOUNTANS)

Akuntansi merupakan seni pencatatan,

pengelompokan, dan pengikhtisaran menurut
cara yang berarti dan dinyatakan dalam nilai
uang, segala transaksi dan kejadian yang
bersifat finansial dan kemudian menafsirkan
hasilnya.