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- 5. TUJUAN KHUSUS BAB 4 dari EPB TUJUAN UMUM Statement No. 4 APA SICH TUJUANNYA TUJUAN ???!! KUALITATIF
- 15. Neraca Laporan Laporan Laporan laba rugi perubahan arus kas modal ANALISIS
- 17. Klasifikasi Neraca __________________________________________________ Aktiva Kewajiban dan Ekuitas __________________________________________________ Aktiva Lancar Kewajiban Lancar Aktiva Tidak Lancar Investasi Jangka Panjang Properti, Pabrik dan Peralatan Kewajiban Jangka Panjang Ekuitas Pemilik Aktiva Tidak Berwujud Modal Saham Aktiva Lainnya Modal Disetor Tambahan Laba Ditahan
- 19. Bentuk Single Step Income Statement Revenue xxx Costs and expenses: Costs of sales xxx Selling and administrative xxx Interest expense xxx Otherincome / expense,net xxx Restructuring charge xxx Total costs and expenses xxx Income before income taxes xx Income taxes xx Net income xx
- 20. Bentuk Multiple Step Income Statement Revenue xxx Costs of goods sold: Beginning inventory xxx Net purchases xxx Cost of goods available for sale xxx Less endinginventory xxx xxx Gross profit on sales xxx Operating expenses: Selling expenses xxx Generalexpenses xxx Operating income xxx Other revenue and gains xxx Other expenses and losses (xxx) Income from continuing operations before income taxes xxx Income taxes on continuing operations (xxx) Discontinued operations: Loss from operations of discontinued business segment (net of tax) xxx Loss on disposal of segment (net of tax) (xxx) Extraordinary gain (net of tax) xxx Net income xxx
- 39. ISTILAH ASING ISTILAH INDONESIA a. Unqualified Opinion a. Pendapat Wajar Tanpa Pengecualian (Laporan Audit bentuk Baku) b. Unqualified Opinion with b. Pendapat Wajar Tanpa Explanatory Paragraph Pengecualian dengan tambahan Bahasa Penjelas c. Qualified Opinion c. Pendapat Wajar Dengan Pengecualian d. Disclaimer of Opinion / No Opinion d. Pernyataan Tidak Memberikan Pendapat d. Adverse Opinion e. Pendapat Tidak Wajar
- 40. WAH ANGKANYA COCOK SEMUA NICH ? ? ? !
- 41. INI BUTUH PENJELASAN LEBIH LANJUT NICH!!!!
- 46. CURIGA NICH ? ? ? !
- 48. Time to Clear Things Up-- Any Questions?
- 49. N NAMA KELOMPOK PERTANYAAN O 1. 2. 3.