AKUNTANSI KEUANGAN LANJUTAN 2 Dr Bandi, M.Si., Ak, CA
KURIKULUM 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
SIA
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
NET EARNINGS
76 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
