LAPORAN
KEUANGAN
LAPORAN KEUANGAN
2
Jenis-Jenis Laporan Keuangan
3
Dari sekian banyak jenis laporan keuangan, intinya
dibagi 2:
1. Laporan keuangan Primer(Utama)
2. Laporan Keuangan sekunder
● Ballance Sheet
● Income
Statement
● (Pendapat lain Cash
Premary Statement
flow bag dr Premary
Stat)
• Statement of
Shareholders’ Equity
• Statement of Cash Flows
• Notes to the Financial
Secundary Statement Statement
• Statement of Working
Capital
• Gross Profit Statement
Ballance Sheet (Neraca)