Laporan Posisi Keuangan Dan Arus Kas - ch05-D3

 Laporan Posisi Keuangan dan Laporan Perubahan Ekuitas
 Pengertian Laporan Posisi Keuangan

 Kegunaan Laporan Posisi Keuangan
 Unsur Laporan Posisi Keuangan
 Klasifikasi Aset Lancar dan Liabilitas Jangka Pendek
 Tujuan dan Kegunaan Laporan Perubahan Ekuitas
 Pengungkapan Dividen dan Setoran Modal
 Tujuan dan Manfaat Laporan Arus Kas
 Penggolongan Sumber dan Penggunaan Arus Kas
 Metode Penyusunan Laporan Arus Kas
5-1
Laporan Posisi Keuangan dan Arus Kas
(Statement of Financial Position and Statement of Cash Flows)
Laporan Posisi Laporan Perubahan Kas

Informasi tambahan
Keuangan (Statement (Statement of Cash
(Additional Information)
of Financial Position) Flows)
Kegunaan Tujuan (Purpose) Catatan atas laporan

(Usefulness) Isi dan Format (Content keuangan ((Notes)
Keterbatasan and format) Teknik Pengungkapan
(Limitations) Penyajian (Preparation) (Techniques of
disclosure)
Klasifikasi Kegunaan (Usefulness)
(Classification) Pedoman Lain (Other
guidelines)
5-2
5 Laporan Posisi Keuangan dan
Laporan Arus Kas
TUJUAN PEMBELAJARAN
Setelah anda membaca bab ini, Anda Harus mampu:
1. Menjelaskan kegunaan dan Batasan 6. Menyusun laporan arus Kas.
laporan posisi keunagan. 7. Mengetahui kegunaan laporan arus kas.
2. Mengidentifikasi Klasifikasi utama laporan posisi 8. Menentukan Informasi tambahan yang
keuangan. memerlukan pengungkapan Catatan atas
3. Menyusun laporan posisi keuangan (Neraca) laporan keuangan.
dengan menggunakan format laporan dan akun. 9. Menjelaskan Teknik Pengungkapan utama
4. Mengidentifikasi Tujuan laporan arus kas. . laporan keuangan.
5. Mengidentifikasi isi (the content) dari laporan
arus kas.
5-3
LAPORAN POSISI KEUANGAN
(STATEMENT OF FINANCIAL POSITION)
Laporan Posisi Keuangan, juga disebut Neraca:
1. Melaporkan Aset, Liabilitas, dan Ekuitas perusahaan bisnis pada

Tanggal tertentu.
2. Laporan keuangan ini memberikan Informasi tentang sifat dan

jumlah Investasi dalam sumber daya perusahaan, Kewajiban pada
kreditor, dan Ekuitas atas sumber daya neto .
3. Laporan ini membantu dalam memprediksi jumlah, waktu, dan

ketidakpastian arus kas masa depan.
5-4 LO 1
Kegunaan Laporan Posisi Keuangan
 Dengan memberikan Informasi tentang aset,

Kewajiban, dan Ekuitas, laporan posisi keuangan
memberikan dasar untuk:
 menghitung tingkat imbal balik (rate of return) atau

disebut ROR dan
 Mengevaluasi struktur modal perusahaan. Analisis

juga menggunakan Informasi laporan posisi
keuangan untuk menilai risiko1 dan kas masa depan.
1
risiko menunjukkan ketidakpastian peristiwa, transaksi,situasi, dan hasil di masa depan
dari perusahaan
LO 1 Explain the uses and limitations of a statement of
5-5
financial position.
STATEMENT OF FINANCIAL POSITION
Kegunaan (Usefulness)
Dengan memberikan Informasi tentang aset, Kewajiban, dan Ekuitas,
laporan posisi keuangan memberikan dasar untuk:
 Menghitung tingkat imbal balik (Computing rates of return).
 Mengevaluasi struktur modal (Evaluating the capital structure).
 Menilai risiko dan arus kas di masa depan (Assess risk and
future cash flows).
 Analis juga menggunakan laporan Posisi Keuangan untuk
menilai (Assess the company’s):
►Liquidity,
►Solvency, and
►Financial flexibility.
5-6 LO 1
STATEMENT OF FINANCIAL POSITION
Batasan (Limitations)
 Sebagian besar aset dan kewajiban dilaporkan pada biaya
historis (historical cost).
 Penggunaan Kebijakan dan perkiraan (Use of judgments
and estimates).
 Banyak item bernilai finansial diabaikan (Many
items of financial value are omitted).
5-7 LO 1
Penjelasan:
Sebagian besar Aset dilaporankan sebesar biaya historis,
akibatnya Informasi yang diberikan ada di neraca tidak
Melaporkan nilai wajar yang lebih relevan.
Perusahaan menggunakan nilai estimasi dan estimasi untuk
menentukan Beberapa pos dalam neraca.
Laporan posisi keuangan mengabaikan Beberapa pos yang
memiliki nilai keuangan tetapi perusahaan tidak dapat
mencatatnya secara objektif. Misal pengetahuan
Keterampilan karyawan
5-8
5
Laporan Posisi Keuangan dan
Laporan Arus Kas
TUJUAN PEMBELAJARAN
Asetelah anda membaca bab ini, Anda Harus mampu:
1. Menjelaskan penggunaan dan 6. Menyusun laporan arus Kas.

Batasan laporan posisi keunagan. 7. Mengetahui kegunaan laporan arus kas.
2. Mengidentifikasi Klasifikasi utama 8. Menentukan Informasi tambahan yang

laporan posisi keuangan. memerlukan pengungkapan Catatan atas
laporan keuangan.
3. Menyusun laporan posisi keuangan (Neraca)
dengan menggunakan format laporan dan 9. Menjelaskan Teknik Pengungkapan utama
akun. laporan keuangan.
4. Mengidentifikasi Tujuan laporan arus kas. .

arus kas.
5-9
KLASIFIKASI DALAM LAPORAN POSISI KEUANGAN
(CLASSIFICATION IN THE STATEMENT)
Elemen-elemen Laporan posisi Keuangan (Neraca)
ASSET LIABILITY EQUITY
 Sumber daya dikendalikan oleh entitas (Resource controlled by

the entity).
 Hasil peristiwa masa lalu (Result of past events).
 Manfaat ekonomi masa depan diharapkan mengalir ke
entitas(Future economic benefits are expected to flow to the entity).
5-10 LO 2
 Kewajiban entitas masa kini
 Timbul dari peristiwa masa lalu.

 Penyelesaian diharapkan menghasilkan arus keluar sumber
daya yang mewuhudkan manfaat ekonomi
5-11 LO 2
 Selisih lebih atas aset entitas setelah dikurangi semua

liabiliti nya (Residual interest in the assets of the entity
after deducting all its liabilities).
5-12 LO 2
ILLUSTRATION 5-1
Subclassifications Statement of Financial
Position Classification
Perusahaan dapat Mengklasifikansikan laporan Posisi Keuangan

(Neraca) dalam Beberapa cara lain, SAK tidak mengatur hal itu.
Sebuah survei baru-baru ini di Beberapa negara seperti Jerman bahwa
pelaporan aset lancar terlebih dahulu pada laporan posisi keuangan,
yang merupakan perubahan dari beberapa tahun yang lalu.
5-13 LO 2
Non-Current Assets
Generally consists of:
 Long-term Investments
 Property, Plant, and Equipment
 Intangibles Assets
 Other Assets
5-14 LO 2
Laporan Posisi Keuangan (Neraca)
 Aset Lancar:  Liabilitas:
• Utang Lancar
 Aset Tidak Lancar: • Utang jangka Panjang
• Investasi Jangka Panjang
• Aset Tetap  Ekuitas:
• Aset Tak Berujud
• Aset Lain-lain
5-15
CLASSIFICATION IN THE STATEMENT
Investastasi Jangka Panjang (Long-term Investments)
1. Securities (bonds, ordinary shares, or long-term notes).
2. Tangible assets not currently used in operations (land held for

speculation).
3. Special funds (sinking fund, pension fund, or plant expansion

fund).
4. Non-consolidated subsidiaries or associated companies.
5-16 LO 2
CLASSIFICATION IN THE
(CLASSIFICATION STATEMENT
IN THE STATEMENT)
Investastasi Jangka Panjang (Long-term Investments) sering
disebut Sebagai Investasi biasanya terdiri dari 4 jenis, yaitu:
1. Surat berharga efek(Securities) seperti (obligasi(Bonds),Saham
biasa(ordinary shares),atau Wesel Jangka Panjang (long-term notes).
2. Aset Berwujud (Tangible assets) yang saat ini tidak digunakan dalam
operasi, seperti Tanah yang dimiliki untuk spekulasi (land held for speculation).
3. Investasi Penyisihan dana khusus (Special funds) (seperti dana pelunasan

Obligasi (sinking fund), dana pension atau dana perluasan pabrik (pension fund,
or plant expansion fund).
4. Investasi pada entitas anak atau entitas asosiasi non konsolidasi (Non-
consolidated subsidiaries or associated companies).
5-17 LO 2
Investments in Debt and Equity Securities
Portfolio Type Valuation Classification

Held-for- Current or
Debt Amortized Cost
Collection Non-current
Trading Debt or Equity Fair Value Current
Non-Trading Current or
Equity Equity Fair Value
Non-current
5-18 LO 2
Long-Term Investments ILLUSTRATION 5-17

Classified Report-Form
Statement of Financial
Position
5-19 LO 2
IN THE STATEMENT)
Aset Tetap (Property, Plant, and Equipment)

Aset Tetap yang umurnya lebih dari 1 periode Akuntansi (berumur
Panjang yang digunakan dalam operasi rutin bisnis (Tangible long-
lived assets used in the regular operations of the business).
 Aset ini terdiri dari property fisik (Physical property) seperti
Tanah,Bangunan, Mesin, furniture, Peralatan sumberdaya yang
tidak dapat diperbaharui.
 Dengan pengecualian pada Tanah tidak didepresiasi.
5-20 LO 2
IN THE STATEMENT)
Property, Plant, and Equipment ILLUSTRATION 5-17
Position
5-21 LO 2
IN THE STATEMENT)
Intangible Assets
Lack physical substance and are not financial instruments.
 Tidak memiliki substansi fisik dan instrument keuangan . Aset
tak berwujud meliputi Hak Paten (Patents), hak cipta
(copyrights), Wara Laba (franchises),Goodwill ( goodwill),
Merek Dadang (trademarks), Nama Dagang (trade
names),dan Daftar Pelanggan (customer lists).
 Amortize limited-life intangible assets over their useful lives.
 Periodically assess indefinite-life intangibles for impairment.
5-22 LO 2
Intangible Assets ILLUSTRATION 5-17
Statement of Financial Position
5-23 LO 2
Other Assets
Items vary in practice. Can include:
 Biaya dibayar dimuka Jangka Panjang (Long-term prepaid
expenses)
 Non-current receivables
 Assets in special funds
 Property held for sale
 Restricted cash or securities
5-24 LO 2
Aset Lancar (Current Assets)

Kas dan dan aset lain yang diharapkan oleh perusahaan
dapat dikonversi menjadi kas, dijual atau dikonsumsi
dalam satu tahun atau dalam satu siklus mana yanglebih ILLUSTRATION 5-5
Current Assets and
panjang. Basis of Valuation
5-25 LO 2
Inventories
Disclose:
 Dasar Penilaian (Basis of valuation (e.g., lower-of-
cost-or-net realizable value).
 Asumsi Arus Biaya (Cost flow assumption (e.g., FIFO
or average cost).
5-26 LO 2
Inventories ILLUSTRATION 5-17
5-27 LO 2
Receivables
Katagori utama dari Piutang harus ditampilkan dalam neraca
atau Catatan atas laporan keuangan.
Perusahaan harus Mengidentifikasi secara jelas

 Kerugian yang diantisipasi karena tidak tertagih (Anticipated
loss due to uncollectibles).
 Jumlah dan sifat Piutang non perdagangan (Amount and
nature of any non-trade receivables).
 Piutang dijadikan jaminan (Receivables used as collateral).
5-28 LO 2
Receivables ILLUSTRATION 5-17
5-29 LO 2
Prepaid Expenses
Pembayaran tunai, yang dicatat Sebagai aset karena
layanan atau manfaat akan diterima di masa depan
Cash Payment BEFORE Expense Recorded
Prepayments often occur in regard to:

 Insurance  Rent
 Supplies  Taxes
 Advertising
5-30 LO 2
Prepaid Expenses ILLUSTRATION 5-17
5-31 LO 2
Short-Term Investments
Portfolio Type Valuation Classification

Dipegang hingga
Current or
jatuh tempo (Held- Debt Amortized Cost
Non-current
for-Collection)
Diperdagangkan
Debt or Equity Fair Value Current
(Trading)
Tersedia untuk
Current or
dijual (Non-Trading Equity Fair Value
Non-current
Equity)
5-32 LO 2
Short-Term Investments ILLUSTRATION 5-17
5-33 LO 2
Cash
 Umumnya dianggap terdiri dari Deposito mata uang dan
permintaan uang sesuai yang tersedia di Lembaga keuangan
(Generally any monies available “on demand).”
 Setara kas (Cash equivalents) – Investasi jangka pendek
sangat likuid yang akan jatuh tempo dalam waktu 3 bulan
atau kurang.
 Setiap Batasan atau komitmen harus diungkapkan
(Restrictions or commitments must be disclosed).
5-34 LO 2
Cash ILLUSTRATION 5-17
5-35 LO 2
BAGIAN EKUITAS
(Equity)
1. MODAL SAHAM, nilai pari atau nilai yang dinyatakan pada saham
yang diterbitkan. Modal saham mencakup saham biasa dan saham
preferen.
2. PREMI SAHAM, Selisih jumlah yang disetor dengan nilai pari atau
nilai yang dinyatakan
3. SALDO LABA, laba yang tidak dibagikan oleh perusahaan
4. AKUMULASI PENGHASILAN KOMPREHENSIF LAIN, Jumlah
seluruh pos penghasilan komprehensif lain.
5. SAHAM TREASURI, Umumnya, jumlah saham biasa yang dibeli
kembali
6. KEPENTINGAN NON PENGENDALI (HAK MINORITAS), bagian
dari Ekuitas entitas anak yang tidak dimiliki oleh perusahaan pelapor
5-36 LO 2
Equity ILLUSTRATION 5-17
5-37 LO 2
Utang Tidak Lancar (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.
5-38 LO 2
Non-Current Liabilities ILLUSTRATION 5-17
5-39 LO 2
Neraca– “Latihan”
BE5-9 Dimasukkan dalam neraca saldo Ewing Company’s 31
Desember 2007 akun-akun berikut: Utang Usaha $240,000;
Kewajiban Pensiun $375,000; Diskon Utang Obligasi $24,000;
Pemabayaran di muka dari Pelanggan$41,000; Obligasi $400,000;
Utang Gaji $27,000; Utang Bunga $12,000; Utang Pajak Pendapatan
$29,000. Buat bagian kewajiban jangka-panjang dari neraca.
Kewajiban jangka-panjang
Kewajiban pensiun
Utang obligasi
$375,000
Diskon utang obligasi
400,000
Total
(24,000)
751,000
5-40 LO 2 Identify the major classifications of the balance sheet.
Koleksi diterima di muka untuk pengiriman barang atau kinerja layanan. Kewajiban lainnya yang likuidasi akan berlangsung dalam siklus operasi atau satu
tahun.
Current Liabilities
Kewajiban yang umumnya diharapkan oleh perusahaan untuk
diselesaikan dalam siklus normal atau satu tahun, mana yang
lebih lama.
termasuk:
1. Utang yang timbuk dari akuisisi barang dan jasa.
2. Penerimaan yang diterima dimuka untuk pengiriman barang

atau kinerja jasa.
3. Kewajiban lain yang likuidasi akan berlangsung dalam siklus

operasi.
5-41 LO 2
Current Liabilities ILLUSTRATION 5-17
5-42 LO 2
5
Laporan Arus Kas
TUJUAN PEMBELAJARAN
1. Menjelaskan penggunaan dan

Batasan laporan posisi keunagan. 6. Menyusun laporan arus Kas.
2. Mengidentifikasi Klasifikasi utama 7. Mengetahui kegunaan laporan arus kas.

laporan posisi keuangan. 8. Menentukan Informasi tambahan yang
memerlukan pengungkapan Catatan atas
3. Menyusun laporan posisi keuangan laporan keuangan.
(Neraca) dengan menggunakan
9. Menjelaskan Teknik Pengungkapan utama
format laporan dan akun.
laporan keuangan.
4. Mengidentifikasi Tujuan laporan arus kas. .
arus kas.
5-43
Statement of Financial Position Format

 IFRS tidak Menentukan urutan atau format di mana
perusahaan menyajikan pos-pos dalam peosisi
keuangan atau Neraca.
 Dua bentuk Umum (Two general forms):
► Account form
● Assets on left side
● Equity and liabilities on right side
► Report form
5-44 LO 3
Statement of
Financial
Position Format
Report Form
lists the sections
one above the other.
ILLUSTRATION 5-17
Position
5-45 LO 3
5
Laporan Arus Kas
TUJUAN PEMBELAJARAN
1. Menjelaskan penggunaan dan Batasan

laporan posisi keunagan. 6. Menyusun laporan arus Kas.
2. Mengidentifikasi Klasifikasi utama 7. Mengetahui kegunaan laporan arus kas.
laporan posisi keuangan. 8. Menentukan Informasi tambahan yang
3. Menyusun laporan posisi keuangan memerlukan pengungkapan Catatan atas
(Neraca) dengan menggunakan format laporan keuangan.
laporan dan akun. 9. Menjelaskan Teknik Pengungkapan utama
laporan keuangan.
4. Mengidentifikasi Tujuan laporan arus
kas. .
arus kas.
5-46
LAPORAN ARUS KAS
(STATEMENT OF CASH FLOWS)
Elemen penting dari Tujuan Pelaporan keuangn adalah
“Menilai jumlah, waktu ketidakpastian

arus kas.”
IASB membutuhkan Laporan Arus Kas

(also called the cash flow statement).
5-47 LO 4
STATEMENT OF CASH FLOWS
Tujuan Utama: untuk Membantu memberikan Informasi

tentang penerimaan kas dan pembayaran tunai suatu
perusahaan selama satu periode.
Spernyataan memberikan jawaban atas perntanyaan Berikut::

1. Darimana Kas berasal selama periode tersebut (Where did
the cash come from)?
2. Berapa Kas yang digunakan selama periode tersebut (What

was the cash used for)?
3. Berapa Perubahan saldo kas selama periode tersebut (What

was the change in the cash balance)?
5-48 LO 4
5
Laporan Arus Kas
TUJUAN PEMBELAJARAN

2. Mengidentifikasi Klasifikasi utama laporan 7. Mengetahui kegunaan laporan arus kas.
posisi keuangan. 8. Menentukan Informasi tambahan yang
laporan dan akun. 9. Menjelaskan Teknik Pengungkapan utama
4. Mengidentifikasi Tujuan laporan arus kas. laporan keuangan.
5. Mengidentifikasi isi (the content) dari

laporan arus kas.
5-49
Content and Format

Operating Investing Financing
Activities Activities Activities
Transactions that Making and Transactions
enter into the collecting loans involving liability
determination of and acquiring and and equity items
net income disposing of
investments and
property, plant,
and equipment
5-50 LO 5
CONTENT AND FORMAT ILLUSTRATION 5-19
Cash Inflows and Outflows
5-51 LO 5
5
Laporan Arus Kas
TUJUAN PEMBELAJARAN

2. Mengidentifikasi Klasifikasi utama laporan 7. Mengetahui kegunaan laporan arus kas.
posisi keuangan.
8. Menentukan Informasi tambahan yang
laporan dan akun.
4. Mengidentifikasi Tujuan laporan arus kas. laporan keuangan.

laporan arus kas.
5-52
Preparation of the Statement of Cash Flows

Sources of Information
Information obtained from several sources:
1. comparative statements of financial position,
2. current income statement, and
3. selected transaction data.
5-53 LO 6
Preparation of Statement of Cash Flows
Illustration: On January 1, 2015, in its first year of

operations, Telemarketing Inc. issued 50,000 ordinary shares
of $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
2015, the company purchased land for $15,000.
Illustration 5-20 shows the company’s comparative statements

of financial position at the beginning and end of 2015.
5-54 LO 6
ILLUSTRATION 5-20
ILLUSTRATION 5-21
5-55
Preparing the Statement of Cash Flows

Determine:
1. Net cash provided by (or used in) operating activities.
2. Net 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.
5-56 LO 6
Net cash provided by operating activities

 Excess of cash receipts over cash payments from operating
activities.
 Determined by converting net income on an accrual basis to
a cash basis.
 Add to or deduct from net income those items in the income
statement that do not affect cash.
 Requires an analysis of the current year’s income statement,
comparative statements of financial position and selected
transaction data.
5-57 LO 6
ILLUSTRATION 5-20
Increase in accounts receivable

reflects a non-cash increase of
$41,000 in revenues.
Cash provided by operating activities ILLUSTRATION 5-22
5-58 LO 6
ILLUSTRATION 5-20
Increase in accounts payable

reflects a non-cash increase of
$12,000 in expenses.
Cash provided by operating activities ILLUSTRATION 5-22
5-59 LO 6
Telemarketing Inc.’s investing and financing activities.

 Purchased land for $15,000.
 Issued ordinary shares for $50,000.
 Paid $14,000 in dividends.
5-60 LO 6
ILLUSTRATION 5-23
Investing
and
Financing
Activities
Purchased land
for $15,000
(Investing)
5-61 LO 6
ILLUSTRATION 5-23
Investing
and
Financing
Activities
Issued ordinary
shares for
$50,000
(Financing)
5-62 LO 6
ILLUSTRATION 5-23
Investing
and
Financing
Activities
Paid $14,000 in
dividends
(Financing)
5-63 LO 6
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: Determine if each item should be classified as an

operating, investing, or financing activity.
5-64 LO 6
BE 5-12 Net income of $40,000
Statement of Cash Flow (in thousands)

Operating activities
Net income $ 40,000
Increase in accounts receivable (10,000)
Increase in accounts payable 7,000
Depreciation expense 4,000
Net cash provided by operating activities 41,000
Investing activities
Purchase of equipment (8,000)
Financing activities
Dividends paid (5,000)
Proceeds from notes payable 20,000
Net cash provided by financing activities 15,000
Increase in cash $ 48,000
5-65 LO 6
BE 5-12 Dividends paid $5,000

Net income $ 40,000
5-66 LO 6
BE 5-12 Increase in accounts receivable of $10,000

Net income $ 40,000
5-67 LO 6
BE 5-12 Purchase equipment for $8,000

Net income $ 40,000
5-68 LO 6
BE 5-12 Increase in accounts payable of $7,000

Net income $ 40,000
5-69 LO 6
BE 5-12 Proceeds from notes payable of $20,000

Net income $ 40,000
5-70 LO 6
BE 5-12 Depreciation expense of $4,000

Net income $ 40,000
5-71 LO 6
BE 5-12
Net income $ 40,000
5-72 LO 6
Question
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.
5-73 LO 6
Significant Non-Cash Activities

Reported in a separate note to the financial statements.
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.
5-74 LO 6
ILLUSTRATION 5-24
Comprehensive
Statement
of Cash Flows
5-75
5
Laporan Arus Kas
TUJUAN PEMBELAJARAN

Batasan laporan posisi keunagan.
7. Mengetahui kegunaan laporan arus
2. Mengidentifikasi Klasifikasi utama laporan
kas.
posisi keuangan.
8. Menentukan Informasi tambahan yang
3. Menyusun laporan posisi keuangan
memerlukan pengungkapan Catatan atas
(Neraca) dengan menggunakan format
laporan keuangan.
laporan dan akun.
4. Mengidentifikasi Tujuan laporan arus kas.
laporan keuangan.
laporan arus kas.
5-76
Usefulness of Statement of Cash Flows
Without cash, a company will not survive.
Cash flow from Operations:

 High amount - able to generate sufficient cash from
operations to pay its bills without further borrowing.
 Low or negative amount - may have to
► borrow or
► issue equity securities.
5-77 LO 7
Financial Liquidity
ILLUSTRATION 5-26
Net Cash Provided by

Current Cash Operating Activities
Debt Coverage =
Ratio Average Current Liabilities
Ratio indicates the ability to pay off current liabilities from

operations.
Ratio near 1:1 is good.
5-78 LO 7
Financial Flexibility
ILLUSTRATION 5-27
Net Cash Provided by

Cash Debt Operating Activities
Coverage =
Ratio Average Total Liabilities
Ratio indicates the ability to repay liabilities from net cash

provided by operating activities, without having to liquidate
assets employed in operations.
5-79 LO 7
Free Cash Flow

ILLUSTRATION 5-29
Indicates the amount of discretionary cash flow available.
5-80 LO 7
Question
The current cash debt coverage ratio is often used to
assess
a. financial flexibility.
b. liquidity.
c. profitability.
d. solvency.
5-81 LO 7
5
Laporan Arus Kas
TUJUAN PEMBELAJARAN

Batasan laporan posisi keunagan. 7. Mengetahui kegunaan laporan arus kas.
2. Mengidentifikasi Klasifikasi utama laporan 8. Menentukan Informasi tambahan yang
posisi keuangan. memerlukan pengungkapan Catatan atas
3. Menyusun laporan posisi keuangan laporan keuangan.
(Neraca) dengan menggunakan format 9. Menjelaskan Teknik Pengungkapan utama
laporan dan akun. laporan keuangan.
4. Mengidentifikasi Tujuan laporan arus kas.
laporan arus kas.
5-82
ADDITIONAL INFORMATION
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.
5-83 LO 8
Notes to the Financial Statements

Accounting Policies
 Specific principles, bases, conventions, rules, and
practices applied in preparing and presenting
financial information.
 First note generally titled, “Summary of Significant
Accounting Policies.”
5-84 LO 8
ILLUSTRATION 5-30
Accounting Policies—
Inventory
ILLUSTRATION 5-31
Accounting Policies—
Intangible Asset
5-85 LO 8
Additional Notes to the Financial Statements

IFRS requires specific disclosures. Examples include:
1. Items of property, plant, and equipment are disaggregated
into classes such as
 land,
 buildings, etc.,
 in the notes, with related accumulated depreciation
reported where applicable.
5-86 LO 8
Additional Notes
ILLUSTRATION 5-36
Reconciliation Schedule for
Property, Plant, and Equipment
5-87 LO 8

2. Receivables are disaggregated into amounts
 receivable from trade customers,
 receivables from related parties,
 prepayments, and
 other amounts.
5-88 LO 8
Additional Notes
ILLUSTRATION 5-34
Maturity Analysis
for Receivables
5-89
Additional Notes

3. Inventories are disaggregated into classifications such as
merchandise, production supplies, work in process, and
finished goods.
4. Provisions are disaggregated into provisions for employee

benefits and other items.
5-90 LO 8
5 Statement of Financial Position
and Statement of Cash Flows
LEARNING OBJECTIVES
After studying this chapter, you should be able to:
1. Explain the uses and limitations of a 6. Prepare a basic statement of cash flows.
statement of financial position. 7. Understand the usefulness of the statement
2. Identify the major classifications of the of cash flows.
statement of financial position. 8. Determine additional information requiring
3. Prepare a classified statement of financial note disclosure.
position using the report and account formats.
9. Describe the major disclosure
4. Indicate the purpose of the statement of cash techniques for financial statements.
flows.
5. Identify the content of the statement of cash
flows.
5-91
Techniques of Disclosure
Parenthetical Explanations ILLUSTRATION 5-37

Parenthetical Disclosure
of Shares Issued
Parenthetical explanation is an advantage over a note

because it brings the additional information into the body of
the statement where readers will less likely overlook it.
5-92 LO 9
Techniques of Disclosure
Cross-Reference and Contra Items

Companies “cross-reference” a direct relationship between an
asset and a liability on the statement of financial position.
ILLUSTRATION 5-38
Cross-Referencing and
Contra Items
5-93 LO 9
Other Guidelines
Fair
Offsetting Consistency
Presentation
 IAS No. 1 indicates that it is important that assets and

liabilities, and income and expense, be reported
separately.
 It is proper to measure assets net of valuation allowances,
such as allowance for doubtful accounts or inventory net
of impairment.
5-94 LO 9
Other Guidelines
Fair
Presentation
 The Conceptual Framework indicates that companies

should follow consistent principles and methods from one
period to the next.
 Accounting policies must be consistently applied for
similar transactions and events unless an IFRS requires a
different policy.
5-95 LO 9
Other Guidelines
Fair
Presentation
 Faithful representation of transactions and events using

the definitions and recognition criteria in the Conceptual
Framework.
 Presumed that the use of IFRS with appropriate disclosure
results in financial statements that are fairly presented.
5-96 LO 9
GLOBAL ACCOUNTING INSIGHTS
STATEMENT OF FINANCIAL POSITION AND STATEMENT

OF CASH FLOWS
As in IFRS, the statement of financial position and the statement of cash flows
are required statements for U.S. GAAP. In addition, the content and
presentation of a U.S. GAAP statement of financial position and cash flow
statement are similar to those used for IFRS.
5-97
Relevant Facts
Following are the key similarities and differences between U.S. GAAP and
IFRS related to the statement of financial position.
Similarities
• Both U.S. GAAP and IFRS allow the use of the title “balance sheet” or
“statement of financial position.” IFRS recommends but does not require the
use of the title “statement of financial position” rather than balance sheet.
• Both U.S. GAAP and IFRS require disclosures about (1) accounting policies
followed, (2) judgments that management has made in the process of
applying the entity’s accounting policies, and (3) the key assumptions and
estimation uncertainty that could result in a material adjustment.
Comparative prior period information must be presented and financial
statements must be prepared annually.
5-98
Relevant Facts
Similarities
• U.S. GAAP and IFRS require presentation of non-controlling interests in the
equity section of the statement of financial position.
Differences
• U.S. GAAP follows the same guidelines as presented in the chapter for
distinguishing between current and noncurrent assets and liabilities.
However, under U.S. GAAP, public companies must follow U.S. SEC
regulations, which require specific line items. In addition, specific U.S.
GAAP mandates certain forms of reporting for this information. IFRS
requires a classified statement of financial position except in very limited
situations.
5-99
Relevant Facts
Differences
• Under U.S. GAAP cash is listed first, but under IFRS it is many times listed
last. That is, under IFRS, current assets are usually listed in the reverse
order of liquidity than under U.S. GAAP.
• U.S. GAAP has many differences in terminology that you will notice in this
textbook. One example is the use of common stock under U.S. GAAP,
which is referred to as share capital—ordinary under IFRS.
• Use of the term “reserve” is discouraged in U.S. GAAP, but there is no such
prohibition in IFRS.
5-100
About The Numbers

The order of presentation in the statement of financial position differs between
U.S. GAAP and IFRS. As indicated in the following table, U.S. companies
generally present current assets, non-current assets, current and non-current
liabilities, and shareholders’ equity. In addition, within the current asset and
liability classifications, items are presented in order of liquidity.
5-101
On the Horizon
The IASB and the FASB are working on a project to converge their standards
related to financial statement presentation. A key feature of the proposed
framework is that each of the statements will be organized, in the same format,
to separate an entity’s financing activities from its operating and investing
activities and, further, to separate financing activities into transactions with
owners and creditors. Thus, the same classifications used in the statement of
financial position would also be used in the statement of comprehensive
income and the statement of cash flows.
5-102
APPENDIX 5A RATIO ANALYSIS—A REFERENCE
USING RATIOS TO ANALYZE PERFORMANCE

Qualitative information can be gathered from financial
statements by examining relationships between items on the
statements and identifying trends in these relationships.
5-103 LO 10 Identify the major types of financial ratios and what they measure.

ILLUSTRATION 5A-1
A Summary of Financial Ratios
5-104 LO 10

ILLUSTRATION 5A-1
5-105 LO 10

ILLUSTRATION 5A-1
5-106 LO 10
COPYRIGHT
Copyright © 2014 John Wiley & Sons, Inc. All rights reserved.
Reproduction or translation of this work beyond that permitted in
Section 117 of the 1976 United States Copyright Act without the
express written permission of the copyright owner is unlawful.
Request for further information should be addressed to the
Permissions Department, John Wiley & Sons, Inc. The purchaser
may make back-up copies for his/her own use only and not for
distribution or resale. The Publisher assumes no responsibility for
errors, omissions, or damages, caused by the use of these
programs or from the use of the information contained herein.
5-107

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Format Tersedia

 Laporan Posisi Keuangan dan Laporan Perubahan Ekuitas

 Pengertian Laporan Posisi Keuangan

Laporan Posisi Laporan Perubahan Kas

Kegunaan Tujuan (Purpose) Catatan atas laporan

1. Melaporkan Aset, Liabilitas, dan Ekuitas perusahaan bisnis pada

2. Laporan keuangan ini memberikan Informasi tentang sifat dan

3. Laporan ini membantu dalam memprediksi jumlah, waktu, dan

 Dengan memberikan Informasi tentang aset,

 menghitung tingkat imbal balik (rate of return) atau

 Mengevaluasi struktur modal perusahaan. Analisis

1. Menjelaskan penggunaan dan 6. Menyusun laporan arus Kas.

2. Mengidentifikasi Klasifikasi utama 8. Menentukan Informasi tambahan yang

4. Mengidentifikasi Tujuan laporan arus kas. .

ASSET LIABILITY EQUITY

 Sumber daya dikendalikan oleh entitas (Resource controlled by

ASSET LIABILITY EQUITY

 Kewajiban entitas masa kini

 Timbul dari peristiwa masa lalu.

ASSET LIABILITY EQUITY

 Selisih lebih atas aset entitas setelah dikurangi semua

Perusahaan dapat Mengklasifikansikan laporan Posisi Keuangan

2. Tangible assets not currently used in operations (land held for

3. Special funds (sinking fund, pension fund, or plant expansion

4. Non-consolidated subsidiaries or associated companies.

3. Investasi Penyisihan dana khusus (Special funds) (seperti dana pelunasan

Portfolio Type Valuation Classification

Trading Debt or Equity Fair Value Current

Long-Term Investments ILLUSTRATION 5-17

Aset Tetap (Property, Plant, and Equipment)

Aset Lancar (Current Assets)

Perusahaan harus Mengidentifikasi secara jelas

Cash Payment BEFORE Expense Recorded

Prepayments often occur in regard to:

Portfolio Type Valuation Classification

Utang Tidak Lancar (Non-Current Liabilities)

1. Obligations arising from specific financing situations.

2. Obligations arising from the ordinary operations of the

3. Obligations that depend on the occurrence or non-

CLASSIFICATION IN THE STATEMENT

1. Utang yang timbuk dari akuisisi barang dan jasa.

2. Penerimaan yang diterima dimuka untuk pengiriman barang

3. Kewajiban lain yang likuidasi akan berlangsung dalam siklus

1. Menjelaskan penggunaan dan

2. Mengidentifikasi Klasifikasi utama 7. Mengetahui kegunaan laporan arus kas.

Statement of Financial Position Format

1. Menjelaskan penggunaan dan Batasan

Elemen penting dari Tujuan Pelaporan keuangn adalah

“Menilai jumlah, waktu ketidakpastian

IASB membutuhkan Laporan Arus Kas

Tujuan Utama: untuk Membantu memberikan Informasi

Spernyataan memberikan jawaban atas perntanyaan Berikut::

2. Berapa Kas yang digunakan selama periode tersebut (What

3. Berapa Perubahan saldo kas selama periode tersebut (What

1. Menjelaskan penggunaan dan

5. Mengidentifikasi isi (the content) dari

Content and Format

1. Menjelaskan penggunaan dan

5. Mengidentifikasi isi (the content) dari

Preparation of the Statement of Cash Flows

2. current income statement, and

3. selected transaction data.

Illustration: On January 1, 2015, in its first year of

Illustration 5-20 shows the company’s comparative statements