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1. Laporan Keuangan
a. Pengertian Laporan Keuangan
b. Pihak yang Berkepentingan terhadap Laporan Keuangan
c. Jenis Laporan Keuangan
1. Laporan Posisi Keuangan (Balance Sheet)
TRIAND CORPORATION
Laporan Posisi Keuangan
per 31 Desember
(dalam ribuan rupiah)
Assets Liabilities and Owners’ Equity
2016 2017 2016 2017
Current Assets Current Liabilities
Cash 2.080 3.200 Account Payable 4.640 5.320
Account Receivable 8.900 13.760 Notes Payable 3.920 2.460
Inventory 11.060 11.100 Total 8.560 7.780
Total 22.040 28.060 Long-term Debt 8.160 9.080
Fixed Assets Owners’ Equity
Net plant and equipment 33.080 34.180 Common stock and paid-in 12.000 12.800
surplus
Retained Earnings 26.400 32.580
Total 38.400 45.380
Total Assets 55.120 62.240 Total Liabilities and 55.120 62.240
Owners’ Equity
TRIAND CORPORATION
Laporan Laba Rugi
per 31 Desember
(dalam ribuan rupiah)
Net sales 30.180
Cost of goods sold (15.000)
Depreciation (1.300)
Earnings before interest and taxes 13.880
Interest paid (1.400)
Taxable income 12.480
Taxes 4.240
Net Income 8.240
Dividends 2.060
Addition to retained earnings 6.180
TRIAND CORPORATION
Laporan Arus Kas
per 31 Desember
(dalam ribuan rupiah)
Cash, beginning of year 2.080
OPERATING ACTIVITY
Net income 8.240
Plus:
Depreciation 1.300
Increase in accounts payable 680
Less:
Increase in accounts receivable (4.860)
Increase in inventory (40)
Net cash from operating activity 5.320
INVESTMENT ACTIVITY
Fixed asset acquisitions 1.100
Net cash from investment activity 1.100
FINANCING ACTIVITY
Decrease in notes payable - 1.460
Dividends paid - 2.060
Increase in long-term debt 920
Increase in common stock 800
Net cash from financing activity -1.800
Net cash from operating activity 5.320
Net cash from investment activity 1.100
Net cash from financing activity -1.800
Net increase in cash 4.620
Cash, end of year: 6.700
Cash, Beginning of year 2.080
Net increase in cash 4.620
Total 6.700
c. Cash Ratio
𝐶𝑎𝑠ℎ
𝐶𝑎𝑠ℎ 𝑅𝑎𝑡𝑖𝑜 =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
e. Interval Measure
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑠𝑠𝑒𝑡𝑠
𝐼𝑛𝑡𝑒𝑟𝑣𝑎𝑙 𝑀𝑒𝑎𝑠𝑢𝑟𝑒 =
𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝐷𝑎𝑖𝑙𝑦 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐶𝑜𝑠𝑡𝑠
c. Receivable Turnover
𝑆𝑎𝑙𝑒𝑠
𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 =
𝐴𝑐𝑐𝑜𝑢𝑛𝑡 𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒
e. NWC Turnover
𝑆𝑎𝑙𝑒𝑠
𝑁𝑊𝐶 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 =
𝑁𝑊𝐶
b. Return on Assets
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐴𝑠𝑠𝑒𝑡 =
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
c. Return on Equity
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒
𝑅𝑒𝑡𝑢𝑟𝑛 𝑜𝑛 𝐸𝑞𝑢𝑖𝑡𝑦 =
𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦
c Equity Multiplier
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠
𝐸𝑞𝑢𝑖𝑡𝑦 𝑀𝑢𝑙𝑡𝑖𝑝𝑙𝑖𝑒𝑟 =
𝑇𝑜𝑡𝑎𝑙 𝐸𝑞𝑢𝑖𝑡𝑦