BAB 5 LAPORAN POSISI KEUANGAN DAN LAPORAN ARUS KAS
Intermediate Accounting Accounting IFRS Edition Kieso, Weygandt, and Warfield
BAB 5 LAPORAN POSISI KEUANGAN DAN LAPORAN ARUS KAS
Intermediate Accounting Accounting IFRS Edition Kieso, Weygandt, and Warfield
LAPORAN LAPORAN POSISI POSISI KEUANGAN KEUANGAN DAN DAN LAPORAN LAPORAN ARUS ARUS KAS KAS
Laporan Posisi Keuangan
Laporan Arus Kas
Inforasi !a"a#an
Kegunaan
Tujuan
Catatan
Batasan
Isi dan Format
Klasifikasi
Perseiapan
Teknik Pengungkapan
Kegunaan
Pedoman lainnya
S%a%een% S%a%een% of of &inan'ia( &inan'ia( Posi%ion Posi%ion Laporan Posisi Keuangan , disebut juga sebagai Neraca:
! "apora "aporan n aset, aset, ke#aji ke#ajiban ban,, dan dan ekuit ekuitas as pada pada tangga tanggall terte tertentu! ntu! $! %embe %emberik rikan an inform informasi asi tentan tentang g sumbe sumberr daya daya,, ke# ke#aji ajiban ban kepada kreditur, dan ekuitas dalam sumber daya bersi&! bersi& ! '! %emba %embantu ntu dalam dalam memp mempred rediks iksi, i, #akt #aktu, u, dan dan keti ketidak dakpas pastia tian n arus arus kas masa depan!
S%a%een% S%a%een% of of &inan'ia( &inan'ia( Posi%ion Posi%ion Kegunaan %eng&itung tingkat pengembalian! %ene(aluasi %ene(aluasi struktur modal %enilai resiko dan arus kas masa depan ! %enganalisa perusa&aan:
"ikuiditas
)ol(abilitas
Fleksibilitas keuangan
LO 1 Explain the uses and limitations of a statement of financial position.
S%a%een% S%a%een% of of &inan'ia( &inan'ia( Posi%ion Posi%ion Ke%er"a%asan Kebanyakan aset dan ke#ajiban dilaporkan berdasarkan biaya perole&an! %enggunakan penilaian dan estimasi! Banyak nilai keuangan yang di&ilangkan!
LO 1 Explain the uses and limitations of a statement of financial position.
S%a%een% S%a%een% of of &inan'ia( &inan'ia( Posi%ion Posi%ion K(asifi+asi Unsur Laporan Posisi Keuangan 1,Ase% 2,Kea.i"an 3,E+ui%as
Unsur Laporan Posisi Keuangan 1,Ase% 2,Kea.i"an 3,E+ui%as
LO 2 Identify the major classifications of the statement of financial position.
S%a%een% S%a%een% of of &inan'ia( &inan'ia( Posi%ion Posi%ion Su"+(asifi+asi Ase% *kti(a Tdk "ancar In(estasi Perlengkapan, tana& dan peralatan *set tak ber#ujud *set lainnya *kti(a lancar
Kea.i"an 0an E+ui%as +kuitas Bagian sa&am Bagian *gio )aldo laba *kumulasi pendapatan kompre&ensif )a&am minoritas Ke#ajiban tdk lancar Ke#ajiban lancar
(assifi'a%ion (assifi'a%ion A+%i4a %a+ (an'ar Se'ara uu %er0iri 0ari
In(estasi jangka panjang Tana&, Bangunan dan peralatan *set tak ber#ujud *set lainnya
LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion Non-urren% Asse%s In4es%asi 6ang+a Pan.ang 1, Se+uri%as bonds, ordinary s&ares, or long-term notes.!
saat tidak digunakan dalam operasi tana& yang dimiliki untuk spekulasi. !
2, A+%i4a %a+ "eru.u0
3, Dana K#usus dana pembayaran utang, pensiun dan dana
pengembangan perusa&aan.! $, Bu+an ana+ perusa#aan a%au 'a"ang 0an asosian7a
(assifi'a%ion (assifi'a%ion !ana# Bangunan 0an Pera(a%an Tangible long-li(ed assets used in t&e regular operations of t&e business! P#7si'a( proper%7 suc& as land, buildings, mac&inery,
furniture, tools, and #asting resources minerals.! /it& t&e e0ception of land, a company eit&er depreciates e!g!, buildings. or depletes e!g!, oil reser(es. t&ese assets!
LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion In4es%en%s in De"% an0 E8ui%7 Se'uri%ies Por%fo(io
!7pe
9a(ua%ion
(assifi'a%ion
1eld-forCollection
2ebt
*morti3ed Cost
Current or Noncurrent
Trading
2ebt or +4uity
Fair 5alue
Current
Non-Trading +4uity
+4uity
Fair 5alue
Current or Noncurrent
LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion In4es%en%s in De"% an0 E8ui%7 Se'uri%ies Por%fo(io
!7pe
9a(ua%ion
(assifi'a%ion
1eld-forCollection
2ebt
*morti3ed Cost
Current or Noncurrent
Trading
2ebt or +4uity
Fair 5alue
Current
Non-Trading +4uity
+4uity
Fair 5alue
Current or Noncurrent
LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion In%angi"(e Asse%s "ack p&ysical substance and are not financial instruments! Patents, copyrig&ts, franc&ises, good#ill, trademarks, trade names, and customer lists! *morti3e limited-life intangible assets o(er t&eir useful li(es! Periodically assess indefinite-life intangibles for impairment! LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion O%#er Asse%s Items (ary in practice! Can include:
"ong-term prepaid e0penses
Non-current recei(ables
*ssets in special funds
Property &eld for sale
6estricted cas& or securities
LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion urren% Asse%s Cas& and ot&er assets a company e0pects to con(ert into cas&, sell, or consume eit&er in one year or in t&e operating cycle, #&ic&e(er is longer! I((us%ra%ion 5-5
LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion In4en%ories 2isclose: Basis of (aluation e!g!, lo#er-of-cost-or-market.! Cost flo# assumption e!g!, FIF7 or a(erage cost.! I((us%ra%ion 5-)
LO 2
(assifi'a%ion (assifi'a%ion Re'ei4a"(es Claims &eld against customers and ot&ers for
money,
goods, or
ser(ices!
%ajor categories of recei(ables s&ould be s&o#n in t&e statement of financial position or t&e related notes!
LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion Prepai0 E:penses Payment of cas&, t&at is recorded as an asset because ser(ice or benefit #ill be recei(ed in t&e future! Cas& Payment
BE&ORE
+0pense 6ecorded
Prepayments often occur in regard to: insurance supplies ad(ertising
rent maintenance on e4uipment
LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion as# 8enerally any monies a(ailable 9on demand! as# e8ui4a(en%s - s&ort-term &ig&ly li4uid in(estments
t&at mature #it&in t&ree mont&s or less! 6estrictions or commitments must be disclosed!
LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion E8ui%7
LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion E8ui%7
Or0inar7 s#ares and preferen'e s#ares - must disclose
t&e par (alue and t&e aut&ori3ed, issued, and outstanding amounts!
S#are preiu - company usually presents one amount
for ordinary and preference s&ares!
Re%aine0 earnings - amount may be di(ided bet#een t&e unappropria%e0 and res%ri'%e0 amounts!
!reasur7 s#ares - s&o#n as a reduction of e4uity! LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion Non-urren% Lia"i(i%ies 7bligations t&at a company does not reasonably e0pect to li4uidate #it&in t&e longer of one year or t&e normal operating cycle! T&ree types: ! 7bligations arising from specific financing situations! $! 7bligations arising from t&e ordinary operations of t&e company! '! 7bligations t&at depend on t&e occurrence or nonoccurrence of one or more future e(ents to confirm t&e amount payable, or t&e payee, or t&e date payable! LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion urren% Lia"i(i%ies 7bligations t&at a company generally e0pects to settle in its normal operating cycle or one year, #&ic&e(er is longer! T&is concept includes: ! Payables resulting from t&e ac4uisition of goods and ser(ices: accounts payable, #ages payable, and so on! $! Collections recei(ed in ad(ance for t&e deli(ery of goods or performance of ser(ices, suc& as unearned rent re(enue! '! 7t&er liabilities #&ose li4uidation #ill take place #it&in t&e operating cycle or one year! LO 2 Identify the major classifications of the statement of financial position.
(assifi'a%ion (assifi'a%ion S%a%een% of &inan'ia( Posi%ion &ora% IF6) does not specify t&e order or format in #&ic& a company presents items in t&e statement of financial position! *ccount form or report form!
LO 3 Prepare a classified statement of financial position
(assifi'a%ion (assifi'a%ion *ccount Form
LO 3 Prepare a classified statement of financial position
(assifi'a%ion (assifi'a%ion
6eport Form
I((us%ra%ion 5-1*
LO 3
!#e !#e S%a%een% S%a%een% of of as# as# &(os &(os 7ne of t&e t&ree basic objecti(es of financial reporting is ;assessing %#e aoun%s< %iing< an0 un'er%ain%7 of 'as# f(os,=
IASB re4uires t&e s%a%een% of 'as# f(os
also called t&e cas& flo# statement.!
Purpose Purpose of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os Priar7 Purpose : To pro(ide rele(ant information about t&e cash receipts and cash payments of an enterprise during a period! T&e statement pro(ides ans#ers to t&e follo#ing 4uestions: ! /&ere did t&e cas& come from; $! /&at #as t&e cas& used for; '! /&at #as t&e c&ange in t&e cas& balance;
LO 4 Indicate the purpose of the statement of cash flos.
on%en% on%en% an0 an0 &ora% &ora%
Opera%ing Cas& inflo#s and outflo#s from operations!
In4es%ing Cas& inflo#s and outflo#s from noncurrent assets!
&inan'ing Cas& inflo#s and outflo#s from noncurrent liabilities and e4uity!
)tatement &elps users e(aluate li4uidity, sol(ency, and financial fle0ibility! LO ! Identify the content of the statement of cash flos.
on%en% on%en% an0 an0 &ora% &ora% I((us%ra%ion 5-1
LO ! Identify the content of the statement of cash flos.
Prepara%ion Prepara%ion of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os Sour'es of Infora%ion Information obtained from se(eral sources: >1? comparati(e statement of financial position, >2? current income statement, and >3? selected transaction data!
LO " Prepare a #asic statement of cash flos.
Prepara%ion Prepara%ion of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os $tatement of %ash &los' 7n
=,=== ordinary s&ares ? par (alue. for ?>=,=== cas&! T&e company rented its office space, furniture, and telecommunications e4uipment and performed marketing ser(ices t&roug&out t&e first year! In ,===! Illustration >-$= s&o#s t&e company@s comparati(e statement of financial position at t&e beginning and end of $=!
LO " Prepare a #asic statement of cash flos.
Prepara%ion Prepara%ion of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os I((us%ra%ion 5-2
I((us%ra%ion 5-21
LO "
Prepara%ion Prepara%ion of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os Preparing %#e S%a%een% of as# &(os De%erine ! Cas& pro(ided by or used in. operating acti(ities! $! Cas& pro(ided by or used in in(esting and financing acti(ities! '! 2etermine t&e c&ange increase or decrease. in cas& during t&e period! A! 6econcile t&e c&ange in cas& #it& t&e beginning and t&e ending cas& balances! LO " Prepare a #asic statement of cash flos.
Prepara%ion Prepara%ion of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os I((us%ra%ion 5-2
as# pro4i0e0 "7 opera%ing a'%i4i%ies
I((us%ra%ion 5-21
I((us%ra%ion 5-22
LO " Prepare a #asic statement of cash flos.
I((us%ra%ion 5-2
I((us%ra%ion 5-21
I((us%ra%ion 5-2
!#e !#e S%a%een% S%a%een% of of as# as# &(os &(os Ne:%< %#e 'opan7 0e%erines i%s in4es%ing an0 finan'ing a'%i4i%ies,
Prepara%ion Prepara%ion of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os $tatement of %ash &los ()E !*12+' Keyser Be(erage Company reported t&e follo#ing items in t&e most recent year! A'%i4i%7 Net income
?A=,===
2i(idends paid
>,===
Increase in accounts recei(able
=,===
Opera%ing &inan'ing Opera%ing Opera%ing
Increase in accounts payable
,===
Purc&ase of e4uipment
,===
2epreciation e0pense
A,===
In4es%ing Opera%ing
Issue of notes payable
$=,===
&inan'ing
Re8uire0 Prepare a )tatement of Cas& Flo#s LO " Prepare a #asic statement of cash flos.
Prepara%ion Prepara%ion of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os $tatement of %ash &los ()E !*12+ Noncas& credit to re(enues! Noncas& c&arge to e0penses!
Prepara%ion Prepara%ion of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os
Re4ie In preparing a statement of cas& flo#s, #&ic& of t&e follo#ing transactions #ould be considered an in(esting acti(ity; a!
)ale of e4uipment at book (alue
b!
)ale of merc&andise on credit
c!
2eclaration of a cas& di(idend
d!
Issuance of bonds payable!
LO " Prepare a #asic statement of cash flos.
Prepara%ion Prepara%ion of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os Signifi'an% Non-as# A'%i4i%ies )ignificant financing and in(esting acti(ities t&at do not affect cas& are reported in eit&er a separate sc&edule at t&e bottom of t&e statement of cas& flo#s or in t&e notes! +0amples include: Issuance of ordinary s&ares to purc&ase assets! Con(ersion of bonds into ordinary s&ares! Issuance of debt to purc&ase assets! +0c&anges on long-li(ed assets! LO " Prepare a #asic statement of cash flos.
Prepara%ion Prepara%ion of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os
I((us%ra%ion 5-2$ opre#ensi4e S%a%een% of as# &(os
Usefu(ness Usefu(ness of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os /it&out cas&, a company #ill not sur(i(e! Cas& flo# from 7perations: @ig# aoun% - company able to generate sufficient
cas& to pay its bills! Lo aoun% - company may &a(e to borro# or
issue e4uity securities to pay bills!
LO , -nderstand the usefulness of the statement of cash flos.
Usefu(ness Usefu(ness of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os &inan'ia( Li8ui0i%7 urren% as# De"% o4erage D Ra%io
I((us%ra%ion 5-2)
Net Cas& Pro(ided by 7perating *cti(ities *(erage Current "iabilities
6atio indicates #&et&er t&e company can pay off its current liabilities from its operations! * ratio near : is good!
LO , -nderstand the usefulness of the statement of cash flos.
Usefu(ness Usefu(ness of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os &inan'ia( &(e:i"i(i%7 as# De"% o4erage Ra%io
I((us%ra%ion 5-2*
Net Cas& Pro(ided by 7perating *cti(ities D
*(erage Total "iabilities
T&is ratio indicates a company@s ability to repay its liabilities from net cas& pro(ided by operating acti(ities, #it&out &a(ing to li4uidate t&e assets employed in its operations! LO , -nderstand the usefulness of the statement of cash flos.
Usefu(ness Usefu(ness of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os &ree as# &(o I((us%ra%ion 5-2
T&e amount of discretionary cas& flo# a company &as for purc&asing additional in(estments, retiring its debt, purc&asing treasury stock, or simply adding to its li4uidity! LO , -nderstand the usefulness of the statement of cash flos.
Usefu(ness Usefu(ness of of %#e %#e S%a%een% S%a%een% of of as# as# &(os &(os
Re4ie T&e current cas& debt co(erage ratio is often used to assess a! financial fle0ibility! b! li4uidity! c! profitability! d! sol(ency!
LO , -nderstand the usefulness of the statement of cash flos.
&inan'ia( &inan'ia( S%a%een%s S%a%een%s an0 an0 No%es No%es IF6) re4uires t&at a complete set of financial statements be presented annually! Comprised of t&e follo#ing: 1, S%a%een% of finan'ia( posi%ion at t&e end of t&e periodE 2, S%a%een% of 'opre#ensi4e in'oe for t&e period to be
presented eit&er as: a.
7ne single statement of compre&ensi(e income!
b.
* separate income statement and statement of compre&ensi(e income!
3, S%a%een% of '#anges in e8ui%7E $,
S%a%een% of 'as# f(osE and
5,
No%es, comprising a summary of significant accounting policies
and ot&er e0planatory information!
&inan'ia( &inan'ia( S%a%een%s S%a%een%s an0 an0 No%es No%es No%es %o %#e &inan'ia( S%a%een%s A''oun%ing po(i'ies )pecific principles, bases, con(entions, rules, and practices applied by a company in preparing and presenting financial information! First note generally titled, 9)ummary of )ignificant *ccounting Policies!
&inan'ia( &inan'ia( S%a%een%s S%a%een%s an0 an0 No%es No%es
&inan'ia( &inan'ia( S%a%een%s S%a%een%s an0 an0 No%es No%es A00i%iona( No%es %o %#e &inan'ia( S%a%een%s In many cases, IF6) re4uires specific disclosures! +0amples include:
Items of property, plant, and e4uipment are disaggregated into classes!
6ecei(ables are disaggregated into amounts recei(able from trade customers, recei(ables from related parties, prepayments, and ot&er amounts!
In(entories are disaggregated into classifications suc& as merc&andise, production supplies, #ork in process, and finis&ed goods!
Using Ra%ios %o Ana(7e Perforan'e *nalysts and ot&er interested parties can gat&er 4ualitati(e information from financial statements by e0amining relations&ips bet#een items on t&e statements and identifying trends in t&ese relations&ips!
LO 1 Identify the major types of financial ratios and
Using Ra%ios %o Ana(7e Perforan'e I((us%ra%ion 5A-1 A Suar7 of &inan'ia( Ra%ios
LO 1 Identify the major types of financial ratios and
Using Ra%ios %o Ana(7e Perforan'e I((us%ra%ion 5A-1 A Suar7 of &inan'ia( Ra%ios
LO 1 Identify the major types of financial ratios and
Using Ra%ios %o Ana(7e Perforan'e I((us%ra%ion 5A-1 A Suar7 of &inan'ia( Ra%ios
LO 1 Identify the major types of financial ratios and
