Kuliah

FINANCIAL STATEMENT
BANDI

MENUJU LAPORAN KEUANGAN
1. Objective of Financial
Statements

2b The theoretical
concepts of accounting

2a. The postulates of
Accounting

3. The principles of Accounting
4. The Accounting Techniques
10/17/2016

Bandi, 2007

2

SIKLUS (PROSES) AKUNTANSI KEUANGAN
penjurnalan

Bukti

Bk
Jurnal

Bk
Besar
BB
Pembantu

LAP KEUANGAN:
~Neraca
~Lap. Laba Rugi
~Lap. Perubahan
Modal
~Lap. Arus Kas

posting

Bandi, 2011

10/17/2016

KEPUTUSAN KEUANGAN & LAPORAN
KEUANGAN

• Keputusan keuangan:

KEPUTUSAN KEUANGAN & ARUS KAS
• Arus Kas

KEPUTUSAN KEUANGAN & ARUS KAS
• Arus Kas

LAPORAN KEUANGAN

• Macamnya

NERACA 2 PERIODE
• Keterkaitan unsur lap keuangan

• Keterkaitan: Neraca 2 periode

ANALISIS LAPORAN KEUANGAN & Scorecard

Ratio Analysis

Ratio Analysis

Ratio Analysis

Sumber:
• http://www.investopedia.com/university/financialstatements/financialstat
ements2.asp
• http://accounting-simplified.com/financial/statements/links-andrelationships.html
• http://www.simplifiedfm.com/ratioanalysis/
• http://management-class.co.uk/learners/financial_statements.htm

• http://www.analysis-one.com/financial-analysis.aspx