Kuliah
AKUNTANSI KEUANGAN
LANJUTAN 2
Dr Bandi, M.Si., Ak, CA
KURI KULUM MENUJU AKL 2
Akuntansi Pengantar 1
Akuntansi Pengantar 2
Ak. Biaya
Ak Keu Menengah 1
Ak Keu Menengah 2
Ak Keu Lanjutan 1
Ak Keu Lanjutan 2
Teori akuntansi
SI A
SIKLUS (PROSES) AKUNTANSI KEUANGAN
penjurnalan
Bukti
Bk
Jurnal
Bk Besar
BB
Pembantu
posting
Kesepakatan PT unt
Bergabung
2/ 20/ 2017
Bandi, 2009
LAP KEUANGAN:
~Neraca
~Lap. Laba Rugi
~Lap. Perubahan
Modal
~Lap. Arus Kas
LOGIKA (PROSES) AUDIT LAPORAN KEUANGAN
Bukti
Bk
Jurnal
Bk Besar
BB
Pembantu
Efek Ekonomik PT
Bergabung
LAP KEUANGAN
Konsolidasian:
~Neraca
~Lap. Laba Rugi
~Lap. Perubahan
Modal
~Lap. Arus Kas
PERSAMAAN DASAR (dlm neraca)
Bagian neraca kiri = debet berisi Aset
kanan = kredit berisi U + M
Bentuk neraca: 1~ account, horisontal, bentuk T
2~ staffel, vertikal
Debet/kiri
ASET
+ laba (rugi)
A
A
=
Kredit/kanan
=
UTANG
+
=
U
U
+
=
+
MODAL
M
M +P - B
PERSAMAAN DASAR (dlm ekses transaksi)
Debet/kiri
ASET
Kredit/kanan
=
UTANG
MODAL
Pendapatn
(Biaya)
1
+
2
-
-
3
-+
Ø
Ø
Ø
Ø
-
Ø
Ø
Ø
+
-
+
atau
+
_
Atau
4
Ø
+
PENGELOMPOKAN AKUN (ekses transaksi)
AKUN
1
ASET
2
~ Akumulasi Depresiasi
UTANG
3
~ Disagio Utang Obligasi
MODAL
4
~ Disagio Modal Saham
PENDAPATAN
DEBET
+
BIAYA, HPP
~ Potangan Pembelian
- +
-
+
+ -
-
+
+ -
-
~ Potongan Penjualan
5
KREDIT
+
+ -
+
- +
Laporan Keuangan
• Neraca
• Laporan Laba Rugi
• Laporan Ekuitas Pemegang Saham
• Lapoaran Arus Kas
• ???
2/ 20/ 2017
Bandi, 2009
Neraca
Kodak
Dec 31, 2001 (In millions, except per share data)
Assets
Current Assets
Cash and cash equivalents
Receivables
Inventories
Deferred income tax charges
Other
Total current assets
Properties
Land, buildings and equipment at cost
Less: Accumulated depreciation
Net properties
Other Assets
Goodwill (net of accumulated
amortization of $920)
Other non-current assets
Total Assets
Liabilities and
Shareholders’ Equity
$
448
2,337
1,137
521
240
4,683
12,982
7,323
5,659
948
2,072
$ 13,362
Current Liabilities
Payables
Short-term borrowings
Accrued income taxes
Current maturities of LTD
Total current liabilities
Other Liabilities
Long-term borrowings
Post-employment liabilities
Other long-term liabilities
Total liabilities
$
3,276
1,378
544
156
5,354
1,666
2,728
720
10,468
Shareholders' Equity
Common stock, par value $2.50 per share,
950,000,000 shares authorized; issued
391,292,760 shares
Additional paid in capital
Retained earnings
Accumulated other comprehensive loss
Treasury stock, as cost, 100,363,059 shares
Total shareholders' equity
Total liabilities and equity
978
849
7,431
(597)
8,661
5,767
2,894
$ 13,362
Income Statement
Kodak
For Year Ended Dec. 31, 2001 (In millions)
Sales
Cost of goods sold
Gross profit
Selling, general and administrative expenses
Research and development costs
Goodwill amortization
Restructuring costs and asset impairments
EARNINGS FROM OPERATIONS
Interest expense
Other income (charges)
Earnings before income taxes
Provision for income taxes
$13,234
8,670
4,564
2,627
779
154
659
345
219
(18)
108
32
76
NET EARNINGS
2/ 20/ 2017
Bandi, 2009
Statement of Shareholders Equity
Kodak
For year ended Dec. 31, 2001
(In millions, except number of shares)
Shareholders’ Equity Dec 31, 2000
Net earnings
Other comprehensive income (loss):
Unrealized holding gains arising during
period ($34 million pre-tax)
Reclassification adjustment for gains included
in net earnings ($13 million pre-tax)
Currency translation adjustment
Minimum pension liability adjustment
($7 million pre-tax)
Hedging gains (losses)
Comprehensive loss
Cash dividends declared
Treasury stock repurchased (3,541,295 shares)
Treasury stock issued under employee plans
(1,393,105 shares)
Tax reductions – employee plans
Shareholders’ Equity Dec 31, 2001
Accumulated
Additional
Other
Common Pail In Retained Comprehensive Treasury
Stock Total
Stock
Capital Earnings Income (Loss)
978
871
7,869
(482)
(5,808)
3,428
76
76
-
-
-
(21)
-
(21)
-
-
-
8
(98)
-
8
(98)
-
-
(514)
-
(37)
33
(115)
-
(37)
33
(115)
(514)
(41)
$978
2/ 20/ 2017
(25)
3
$849
$7,431
$ (597)
(41)
82
($5,767)
57
3
$2,894
Bandi, 2009
Statement of Cash Flows
Kodak
For year Ended Dec. 31, 2001 (In millions)
Cash flows from operating activities:
Net Earnings
Adjustments to reconcile to net cash provided by operating activities:
Depreciation and amortization
Restructuring costs
Provisions (benefit) for deferred income taxes
(Increase) decrease in receivables
(Increase) decrease in inventories
(Decrease) increase in liabilities excluding borrowings
Other items, net
Net cash provided by operating activities
$
76
919
830
(44)
252
461
(529)
100
2,065
Cash flow from Investing activities:
Additions to properties
Acquisitions, net of cash acquired
Marketable securities - sales
Marketable securities - purchases
Net cash used in investing activities
(743)
(306)
54
(52)
(1,047)
Cash flows from financing activities:
Net increase (decrease) in borrowings with original maturities of 90 days or less
Proceeds from other borrowings
Repayment of other borrowings
Dividends to shareholders
Exercise of employee stock options
Stock repurchase programs
Net cash provided by (used in) financing activities
Effect of exchange rate changes on cash
Net (decrease) increase in cash and cash equivalents
(695)
1,907
(1,355)
(643)
22
(44)
(808)
(8)
202
Financial
Statement
Links - Kodak
Balance Sheet
Dec. 31, 2000
Assets
Cash
Non-Cash Assets
Total Assets
Liabilities & Equity
Total liabilities
$ 246
13,966
$14,212
$ 10,784
1,849
7,387
(5,808)
$ 3,428
Liabilities & Equity
$14,212
Dec. 31, 2000
Income Statement
for Year Ended Dec. 31, 2001
Sales
$13,234
Expenses
(13,158)
Net Earnings
$ 76
Other Comprehensive Income
(115)
Comprehensive Income
$ (39)
Statement of Shareholders’ Equity
for Year Ended Dec. 31, 2001
Share Capital, Dec. 31, 2000
Adjustments/Stock Issue
Share Capital, Dec. 31, 2001
$ 1,849
(22)
$ 1,827
Retained Earnings, Dec. 31, 2000
Add: Comprehensive Income
Less: Dividends
Retained Earnings, Dec. 31, 2001
$ 7,387
(39)
(514)
$ 6,834
Treasury Stock, Dec. 31, 2000
Treasury Stock Issued
Treasury Stock Repurchased
Treasury Stock, Dec. 31, 2001
$ 5,808
82
(41)
$ 5,767
(Period of time)
Balance Sheet
Dec. 31, 2001
Assets
Cash
Non-Cash Assets
Total Assets
$ 448
12,914
$13,362
Liabilities & Equity
Total liabilities
$10,468
Equity:
Share Capital
Retained Earnings
Treasury Stock
Total equity
1,827
6,834
(5,767)
$ 2,894
Liabilities & Equity
$13,362
(Point in time)
(Point in time)
Equity:
Share Capital
Retained Earnings
Treasury Stock
Total equity
Statement of Cash Flows
for Year Ended Dec. 31, 2001
Operating Cash flows
$ 2,065
Investing Cash flows
(1,047)
Financing Cash flows
(808)
Exchange rate changes on cash
(8)
Net Change in Cash
$ 202
Cash Balance, Dec. 31, 2000
246
Cash Balance, Dec. 31, 2001
$ 448
Dec. 31, 2001
ORGANISASI PEMBAHASAN-1
Internal
Perluasan
Usaha
Agen,
Cabang
EQUITY
Method
Laporan
Keuangan
Konsolidasian
Perchase
Penggabungan:
merjer,
akuisisi
Pooling of
interest
COST
Method
ORGANISASI PEMBAHASAN-2 (Beams et al.)
BC
(Business
Combination)
LK
Konsolidasian
Derivatif,
LK
Valuta Asing
Laporan
Keuangan
LK
Tersegmen
Selain
BC
Persekutuan,
Likuidasi
LK Pemerintahan, Nirlaba, Etate
dan Trust
Chpt
1-11
Chpt
12-14
Chpt
15
Chpt
16-18
Chpt
19-23
Beams et al. (2012)
ADVANCED ACCOUNTING
Beams et al. (2012)
ADVANCED ACCOUNTING
Beams et al. (2012)
• Bab 1 hingga 11 mencakup
– kombinasi bisnis,
– metode akuntansi ekuitas dan biaya untuk investasi dalam saham
biasa, dan
– laporan keuangan konsolidasian.
• Hal ini menekankan pentingnya kombinasi bisnis dan
konsolidasian dalam kuliah akuntansi lanjutan seperti halnya
praktek akuntansi keuangan dan pelaporan.
• Standar Akuntansi dan pelaporan untuk metode akuisisi
kombinasi bisnis diperkenalkan dalam Bab 1
Beams et al. (2012)
Bab 1: latar belakang, diperlukannya kombinasi bisnis, bentuk
dan dampak ekonomi dari kombinasi bisnis.
Bab 2: metode akuntansi ekuitas lengkap sebagai konsolidasi
satu baris, dan pendekatan ini terintegrasi sepanjang
bab-bab berikutnya pada konsolidasian.
Bab 3: penyusunan Laporan Keuangan Konsolidasian, nilai
wajar aset bersih perusahaan yang dapat
diidentifikasi dan goodwill yang tersirat.
Bab 4: teknik dan prosedur kertas kerja, menekankan tigabagian, pendekatan menyeluruh kertas kerja laporan
keuangan vertikal
Beams et al. (2012)
Bab 5 7: mencakup transaksi antar perusahaan
untuk persediaan, aset tanaman
(plant assets) dan obligasi.
• Lampiran untuk Bab 5 mengulas persyaratan
akuntansi SEC
Beams et al. (2012)
Bab 8 : membahas perubahan dalam tingkat
kepemilikan anak perusahaan,
Bab 9 : memperkenalkan struktur afiliasi yang lebih
kompleks.
Bab 10: konsolidasian yang berhubungan dengan
topik: saham prefern perusahaan anak, laba
per saham konsolidasian, dan pajak
pendapatan untuk badan usaha
konsolidasian.
• Suplemen elektronik untuk bab 10 mencakup
akuntansi perusahaan cabang.
REFERENSI
1. Beams, Floyd A.; Joseph H. Anthony; Bruce Bettinghaus; dan Kenneth A. Smith. 2012.
Advanced Accounting 3rd. ed. Englewood Cliffs, New Jersey: Prentice Hall Inc. --->
chapter 1-11
2. IAI (2016), Standar Akuntansi Keuangan Buku Satu. Jakarta: Salemba Empat.
--> PSAK No.
3. Larsen, John E., dan A. N. Mosich. 1983. Modern Advance Accounting. 9th. Ed. New York:
McGraw-Hill Book Co (LM) Chapter 1
4. Drebin, Allan R. (1982). Advanced Accounting 5th. Ed. , Ohio: South-Western Publishing
Co. --> chapter 1
2. Mosich, A.N. dan John E. Larsen. (1983) Modern Advanced Accounting 4th. ed.. New
York: McGraw-Hill Book Co. --> chapter
3. Yunus, Hadori dan Harnanto. (1981). Akuntansi Keuangan Lanjutan. Yogyakarta: BPFE. --> chapter
5. 6. Cameron, James B. Advance Accounting: Theory and Practise. Chapter 10
LANJUTAN 2
Dr Bandi, M.Si., Ak, CA
KURI KULUM MENUJU AKL 2
Akuntansi Pengantar 1
Akuntansi Pengantar 2
Ak. Biaya
Ak Keu Menengah 1
Ak Keu Menengah 2
Ak Keu Lanjutan 1
Ak Keu Lanjutan 2
Teori akuntansi
SI A
SIKLUS (PROSES) AKUNTANSI KEUANGAN
penjurnalan
Bukti
Bk
Jurnal
Bk Besar
BB
Pembantu
posting
Kesepakatan PT unt
Bergabung
2/ 20/ 2017
Bandi, 2009
LAP KEUANGAN:
~Neraca
~Lap. Laba Rugi
~Lap. Perubahan
Modal
~Lap. Arus Kas
LOGIKA (PROSES) AUDIT LAPORAN KEUANGAN
Bukti
Bk
Jurnal
Bk Besar
BB
Pembantu
Efek Ekonomik PT
Bergabung
LAP KEUANGAN
Konsolidasian:
~Neraca
~Lap. Laba Rugi
~Lap. Perubahan
Modal
~Lap. Arus Kas
PERSAMAAN DASAR (dlm neraca)
Bagian neraca kiri = debet berisi Aset
kanan = kredit berisi U + M
Bentuk neraca: 1~ account, horisontal, bentuk T
2~ staffel, vertikal
Debet/kiri
ASET
+ laba (rugi)
A
A
=
Kredit/kanan
=
UTANG
+
=
U
U
+
=
+
MODAL
M
M +P - B
PERSAMAAN DASAR (dlm ekses transaksi)
Debet/kiri
ASET
Kredit/kanan
=
UTANG
MODAL
Pendapatn
(Biaya)
1
+
2
-
-
3
-+
Ø
Ø
Ø
Ø
-
Ø
Ø
Ø
+
-
+
atau
+
_
Atau
4
Ø
+
PENGELOMPOKAN AKUN (ekses transaksi)
AKUN
1
ASET
2
~ Akumulasi Depresiasi
UTANG
3
~ Disagio Utang Obligasi
MODAL
4
~ Disagio Modal Saham
PENDAPATAN
DEBET
+
BIAYA, HPP
~ Potangan Pembelian
- +
-
+
+ -
-
+
+ -
-
~ Potongan Penjualan
5
KREDIT
+
+ -
+
- +
Laporan Keuangan
• Neraca
• Laporan Laba Rugi
• Laporan Ekuitas Pemegang Saham
• Lapoaran Arus Kas
• ???
2/ 20/ 2017
Bandi, 2009
Neraca
Kodak
Dec 31, 2001 (In millions, except per share data)
Assets
Current Assets
Cash and cash equivalents
Receivables
Inventories
Deferred income tax charges
Other
Total current assets
Properties
Land, buildings and equipment at cost
Less: Accumulated depreciation
Net properties
Other Assets
Goodwill (net of accumulated
amortization of $920)
Other non-current assets
Total Assets
Liabilities and
Shareholders’ Equity
$
448
2,337
1,137
521
240
4,683
12,982
7,323
5,659
948
2,072
$ 13,362
Current Liabilities
Payables
Short-term borrowings
Accrued income taxes
Current maturities of LTD
Total current liabilities
Other Liabilities
Long-term borrowings
Post-employment liabilities
Other long-term liabilities
Total liabilities
$
3,276
1,378
544
156
5,354
1,666
2,728
720
10,468
Shareholders' Equity
Common stock, par value $2.50 per share,
950,000,000 shares authorized; issued
391,292,760 shares
Additional paid in capital
Retained earnings
Accumulated other comprehensive loss
Treasury stock, as cost, 100,363,059 shares
Total shareholders' equity
Total liabilities and equity
978
849
7,431
(597)
8,661
5,767
2,894
$ 13,362
Income Statement
Kodak
For Year Ended Dec. 31, 2001 (In millions)
Sales
Cost of goods sold
Gross profit
Selling, general and administrative expenses
Research and development costs
Goodwill amortization
Restructuring costs and asset impairments
EARNINGS FROM OPERATIONS
Interest expense
Other income (charges)
Earnings before income taxes
Provision for income taxes
$13,234
8,670
4,564
2,627
779
154
659
345
219
(18)
108
32
76
NET EARNINGS
2/ 20/ 2017
Bandi, 2009
Statement of Shareholders Equity
Kodak
For year ended Dec. 31, 2001
(In millions, except number of shares)
Shareholders’ Equity Dec 31, 2000
Net earnings
Other comprehensive income (loss):
Unrealized holding gains arising during
period ($34 million pre-tax)
Reclassification adjustment for gains included
in net earnings ($13 million pre-tax)
Currency translation adjustment
Minimum pension liability adjustment
($7 million pre-tax)
Hedging gains (losses)
Comprehensive loss
Cash dividends declared
Treasury stock repurchased (3,541,295 shares)
Treasury stock issued under employee plans
(1,393,105 shares)
Tax reductions – employee plans
Shareholders’ Equity Dec 31, 2001
Accumulated
Additional
Other
Common Pail In Retained Comprehensive Treasury
Stock Total
Stock
Capital Earnings Income (Loss)
978
871
7,869
(482)
(5,808)
3,428
76
76
-
-
-
(21)
-
(21)
-
-
-
8
(98)
-
8
(98)
-
-
(514)
-
(37)
33
(115)
-
(37)
33
(115)
(514)
(41)
$978
2/ 20/ 2017
(25)
3
$849
$7,431
$ (597)
(41)
82
($5,767)
57
3
$2,894
Bandi, 2009
Statement of Cash Flows
Kodak
For year Ended Dec. 31, 2001 (In millions)
Cash flows from operating activities:
Net Earnings
Adjustments to reconcile to net cash provided by operating activities:
Depreciation and amortization
Restructuring costs
Provisions (benefit) for deferred income taxes
(Increase) decrease in receivables
(Increase) decrease in inventories
(Decrease) increase in liabilities excluding borrowings
Other items, net
Net cash provided by operating activities
$
76
919
830
(44)
252
461
(529)
100
2,065
Cash flow from Investing activities:
Additions to properties
Acquisitions, net of cash acquired
Marketable securities - sales
Marketable securities - purchases
Net cash used in investing activities
(743)
(306)
54
(52)
(1,047)
Cash flows from financing activities:
Net increase (decrease) in borrowings with original maturities of 90 days or less
Proceeds from other borrowings
Repayment of other borrowings
Dividends to shareholders
Exercise of employee stock options
Stock repurchase programs
Net cash provided by (used in) financing activities
Effect of exchange rate changes on cash
Net (decrease) increase in cash and cash equivalents
(695)
1,907
(1,355)
(643)
22
(44)
(808)
(8)
202
Financial
Statement
Links - Kodak
Balance Sheet
Dec. 31, 2000
Assets
Cash
Non-Cash Assets
Total Assets
Liabilities & Equity
Total liabilities
$ 246
13,966
$14,212
$ 10,784
1,849
7,387
(5,808)
$ 3,428
Liabilities & Equity
$14,212
Dec. 31, 2000
Income Statement
for Year Ended Dec. 31, 2001
Sales
$13,234
Expenses
(13,158)
Net Earnings
$ 76
Other Comprehensive Income
(115)
Comprehensive Income
$ (39)
Statement of Shareholders’ Equity
for Year Ended Dec. 31, 2001
Share Capital, Dec. 31, 2000
Adjustments/Stock Issue
Share Capital, Dec. 31, 2001
$ 1,849
(22)
$ 1,827
Retained Earnings, Dec. 31, 2000
Add: Comprehensive Income
Less: Dividends
Retained Earnings, Dec. 31, 2001
$ 7,387
(39)
(514)
$ 6,834
Treasury Stock, Dec. 31, 2000
Treasury Stock Issued
Treasury Stock Repurchased
Treasury Stock, Dec. 31, 2001
$ 5,808
82
(41)
$ 5,767
(Period of time)
Balance Sheet
Dec. 31, 2001
Assets
Cash
Non-Cash Assets
Total Assets
$ 448
12,914
$13,362
Liabilities & Equity
Total liabilities
$10,468
Equity:
Share Capital
Retained Earnings
Treasury Stock
Total equity
1,827
6,834
(5,767)
$ 2,894
Liabilities & Equity
$13,362
(Point in time)
(Point in time)
Equity:
Share Capital
Retained Earnings
Treasury Stock
Total equity
Statement of Cash Flows
for Year Ended Dec. 31, 2001
Operating Cash flows
$ 2,065
Investing Cash flows
(1,047)
Financing Cash flows
(808)
Exchange rate changes on cash
(8)
Net Change in Cash
$ 202
Cash Balance, Dec. 31, 2000
246
Cash Balance, Dec. 31, 2001
$ 448
Dec. 31, 2001
ORGANISASI PEMBAHASAN-1
Internal
Perluasan
Usaha
Agen,
Cabang
EQUITY
Method
Laporan
Keuangan
Konsolidasian
Perchase
Penggabungan:
merjer,
akuisisi
Pooling of
interest
COST
Method
ORGANISASI PEMBAHASAN-2 (Beams et al.)
BC
(Business
Combination)
LK
Konsolidasian
Derivatif,
LK
Valuta Asing
Laporan
Keuangan
LK
Tersegmen
Selain
BC
Persekutuan,
Likuidasi
LK Pemerintahan, Nirlaba, Etate
dan Trust
Chpt
1-11
Chpt
12-14
Chpt
15
Chpt
16-18
Chpt
19-23
Beams et al. (2012)
ADVANCED ACCOUNTING
Beams et al. (2012)
ADVANCED ACCOUNTING
Beams et al. (2012)
• Bab 1 hingga 11 mencakup
– kombinasi bisnis,
– metode akuntansi ekuitas dan biaya untuk investasi dalam saham
biasa, dan
– laporan keuangan konsolidasian.
• Hal ini menekankan pentingnya kombinasi bisnis dan
konsolidasian dalam kuliah akuntansi lanjutan seperti halnya
praktek akuntansi keuangan dan pelaporan.
• Standar Akuntansi dan pelaporan untuk metode akuisisi
kombinasi bisnis diperkenalkan dalam Bab 1
Beams et al. (2012)
Bab 1: latar belakang, diperlukannya kombinasi bisnis, bentuk
dan dampak ekonomi dari kombinasi bisnis.
Bab 2: metode akuntansi ekuitas lengkap sebagai konsolidasi
satu baris, dan pendekatan ini terintegrasi sepanjang
bab-bab berikutnya pada konsolidasian.
Bab 3: penyusunan Laporan Keuangan Konsolidasian, nilai
wajar aset bersih perusahaan yang dapat
diidentifikasi dan goodwill yang tersirat.
Bab 4: teknik dan prosedur kertas kerja, menekankan tigabagian, pendekatan menyeluruh kertas kerja laporan
keuangan vertikal
Beams et al. (2012)
Bab 5 7: mencakup transaksi antar perusahaan
untuk persediaan, aset tanaman
(plant assets) dan obligasi.
• Lampiran untuk Bab 5 mengulas persyaratan
akuntansi SEC
Beams et al. (2012)
Bab 8 : membahas perubahan dalam tingkat
kepemilikan anak perusahaan,
Bab 9 : memperkenalkan struktur afiliasi yang lebih
kompleks.
Bab 10: konsolidasian yang berhubungan dengan
topik: saham prefern perusahaan anak, laba
per saham konsolidasian, dan pajak
pendapatan untuk badan usaha
konsolidasian.
• Suplemen elektronik untuk bab 10 mencakup
akuntansi perusahaan cabang.
REFERENSI
1. Beams, Floyd A.; Joseph H. Anthony; Bruce Bettinghaus; dan Kenneth A. Smith. 2012.
Advanced Accounting 3rd. ed. Englewood Cliffs, New Jersey: Prentice Hall Inc. --->
chapter 1-11
2. IAI (2016), Standar Akuntansi Keuangan Buku Satu. Jakarta: Salemba Empat.
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