AKUNTANSI KEUANGAN LANJUTAN 2

AKUNTANSI KEUANGANLANJUTAN 2Dr Bandi, M.Si., Ak, CA

KURIKULUM MENUJU AKL 2Akuntansi Pengantar 1Akuntansi Pengantar 2Ak. BiayaAk Keu Menengah 1Ak Keu Menengah 2Ak Keu Lanjutan 1Ak Keu Lanjutan 2Teori akuntansiSIA

SIKLUS (PROSES) AKUNTANSI KEUANGANpenjurnalanBuktiBkJurnalBk BesarBBPembantupostingKesepakatan PT untBergabung2/20/2017Bandi, 2009LAP KEUANGAN: Neraca Lap. Laba Rugi Lap. PerubahanModal Lap. Arus Kas

LOGIKA (PROSES) AUDIT LAPORAN KEUANGANBuktiBkJurnalBk BesarBBPembantuEfek Ekonomik PTBergabungLAP KEUANGANKonsolidasian: Neraca Lap. Laba Rugi Lap. PerubahanModal Lap. Arus Kas

PERSAMAAN DASAR (dlm neraca)Bagian neraca kiri debet berisi Aset kanan kredit berisi U MBentuk neraca: 1 account, horisontal, bentuk T2 staffel, vertikalDebet/kiriASET laba (rugi)AA Kredit/kananUTANGUU MODALMM P - B

PERSAMAAN DASAR (dlm ekses transaksi)Debet/kiriASETKredit/kanan UTANGMODALPendapatn(Biaya)1 2--3- ØØØØ-ØØØ - atau Atau4Ø

PENGELOMPOKAN AKUN (ekses transaksi)AKUN1ASET2 Akumulasi DepresiasiUTANG3 Disagio Utang ObligasiMODAL4 Disagio Modal SahamPENDAPATANDEBET BIAYA, HPP Potangan Pembelian- - -- -- - Potongan Penjualan5KREDIT -

Laporan Keuangan Neraca Laporan Laba Rugi Laporan Ekuitas Pemegang Saham Lapoaran Arus Kas ?2/20/2017Bandi, 2009

NeracaKodakDec 31, 2001 (In millions, except per share data)AssetsCurrent AssetsCash and cash equivalentsReceivablesInventoriesDeferred income tax chargesOtherTotal current assetsPropertiesLand, buildings and equipment at costLess: Accumulated depreciationNet propertiesOther AssetsGoodwill (net of accumulatedamortization of 920)Other non-current assetsTotal AssetsLiabilities andShareholders’ Equity 4482,3371,1375212404,68312,9827,3235,6599482,072 13,362Current LiabilitiesPayablesShort-term borrowingsAccrued income taxesCurrent maturities of LTDTotal current liabilitiesOther LiabilitiesLong-term borrowingsPost-employment liabilitiesOther long-term liabilitiesTotal liabilities rs' EquityCommon stock, par value 2.50 per share,950,000,000 shares authorized; issued391,292,760 sharesAdditional paid in capitalRetained earningsAccumulated other comprehensive lossTreasury stock, as cost, 100,363,059 sharesTotal shareholders' equityTotal liabilities and equity9788497,431(597)8,6615,7672,894 13,362

Income StatementKodakFor Year Ended Dec. 31, 2001 (In millions)SalesCost of goods soldGross profitSelling, general and administrative expensesResearch and development costsGoodwill amortizationRestructuring costs and asset impairmentsEARNINGS FROM OPERATIONSInterest expenseOther income (charges)Earnings before income taxesProvision for income taxes 13,2348,6704,5642,627779154659345219(18)10832NET EARNINGS762/20/2017Bandi, 2009

Statement of Shareholders’ EquityKodakFor year ended Dec. 31, 2001(In millions, except number of shares)Shareholders’ Equity Dec 31, 2000Net earningsOther comprehensive income (loss):Unrealized holding gains arising duringperiod ( 34 million pre-tax)Reclassification adjustment for gains includedin net earnings ( 13 million pre-tax)Currency translation adjustmentMinimum pension liability adjustment( 7 million pre-tax)Hedging gains (losses)Comprehensive lossCash dividends declaredTreasury stock repurchased (3,541,295 shares)Treasury stock issued under employee plans(1,393,105 shares)Tax reductions – employee plansShareholders’ Equity Dec 31, 2001AccumulatedAdditionalOtherCommon Pail In Retained Comprehensive TreasuryStock TotalStockCapital Earnings Income (41) 9782/20/2017(25)3 849 7,431 (597)(41)82( 5,767)573 2,894Bandi, 2009

Statement of Cash FlowsKodakFor year Ended Dec. 31, 2001 (In millions)Cash flows from operating activities:Net EarningsAdjustments to reconcile to net cash provided by operating activities:Depreciation and amortizationRestructuring costsProvisions (benefit) for deferred income taxes(Increase) decrease in receivables(Increase) decrease in inventories(Decrease) increase in liabilities excluding borrowingsOther items, netNet cash provided by operating activities 76919830(44)252461(529)1002,065Cash flow from Investing activities:Additions to propertiesAcquisitions, net of cash acquiredMarketable securities - salesMarketable securities - purchasesNet 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 lessProceeds from other borrowingsRepayment of other borrowingsDividends to shareholdersExercise of employee stock optionsStock repurchase programsNet cash provided by (used in) financing activitiesEffect of exchange rate changes on cashNet (decrease) increase in cash and cash equivalents(695)1,907(1,355)(643)22(44)(808)(8)202

FinancialStatementLinks - KodakBalance SheetDec. 31, 2000AssetsCashNon-Cash AssetsTotal AssetsLiabilities & EquityTotal liabilities 24613,966 14,212 10,7841,8497,387(5,808) 3,428Liabilities & Equity 14,212Dec. 31, 2000Income Statementfor Year Ended Dec. 31, 2001Sales 13,234Expenses(13,158)Net Earnings 76Other Comprehensive Income(115)Comprehensive Income (39)Statement of Shareholders’ Equityfor Year Ended Dec. 31, 2001Share Capital, Dec. 31, 2000Adjustments/Stock IssueShare Capital, Dec. 31, 2001 1,849(22) 1,827Retained Earnings, Dec. 31, 2000Add: Comprehensive IncomeLess: DividendsRetained Earnings, Dec. 31, 2001 7,387(39)(514) 6,834Treasury Stock, Dec. 31, 2000Treasury Stock IssuedTreasury Stock RepurchasedTreasury Stock, Dec. 31, 2001 5,80882(41) 5,767(Period of time)Balance SheetDec. 31, 2001AssetsCashNon-Cash AssetsTotal Assets 44812,914 13,362Liabilities & EquityTotal liabilities 10,468Equity:Share CapitalRetained EarningsTreasury StockTotal equity1,8276,834(5,767) 2,894Liabilities & Equity 13,362(Point in time)(Point in time)Equity:Share CapitalRetained EarningsTreasury StockTotal equityStatement of Cash Flowsfor Year Ended Dec. 31, 2001Operating Cash flows 2,065Investing Cash flows(1,047)Financing Cash flows(808)Exchange rate changes on cash(8)Net Change in Cash 202Cash Balance, Dec. 31, 2000246Cash Balance, Dec. 31, 2001 448Dec. 31, 2001

ORGANISASI ungan:merjer,akuisisiPooling ofinterestCOSTMethod

ORGANISASI PEMBAHASAN-2 (Beams et f,LKValuta ,LikuidasiLK Pemerintahan, Nirlaba, Etatedan TrustChpt1-11Chpt12-14Chpt15Chpt16-18Chpt19-23

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 sahambiasa, dan– laporan keuangan konsolidasian. Hal ini menekankan pentingnya kombinasi bisnis dankonsolidasian dalam kuliah akuntansi lanjutan seperti halnyapraktek akuntansi keuangan dan pelaporan. Standar Akuntansi dan pelaporan untuk metode akuisisikombinasi bisnis diperkenalkan dalam Bab 1

Beams et al. (2012)Bab 1: latar belakang, diperlukannya kombinasi bisnis, bentukdan dampak ekonomi dari kombinasi bisnis.Bab 2: metode akuntansi ekuitas lengkap sebagai konsolidasisatu baris, dan pendekatan ini terintegrasi sepanjangbab-bab berikutnya pada konsolidasian.Bab 3: penyusunan Laporan Keuangan Konsolidasian, nilaiwajar aset bersih perusahaan yang dapatdiidentifikasi dan goodwill yang tersirat.Bab 4: teknik dan prosedur kertas kerja, menekankan tigabagian, pendekatan menyeluruh kertas kerja laporankeuangan vertikal

Beams et al. (2012)Bab 5 – 7: mencakup transaksi antar perusahaanuntuk persediaan, aset tanaman(plant assets) dan obligasi. Lampiran untuk Bab 5 mengulas persyaratanakuntansi SEC

Beams et al. (2012)Bab 8 : membahas perubahan dalam tingkatkepemilikan anak perusahaan,Bab 9 : memperkenalkan struktur afiliasi yang lebihkompleks.Bab 10: konsolidasian yang berhubungan dengantopik: saham prefern perusahaan anak, labaper saham konsolidasian, dan pajakpendapatan untuk badan usahakonsolidasian. Suplemen elektronik untuk bab 10 mencakupakuntansi perusahaan cabang.

REFERENSI1. 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 1-112. 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 14. Drebin, Allan R. (1982). “Advanced Accounting 5th. Ed.”, Ohio: South-Western PublishingCo. -- chapter 12. Mosich, A.N. dan John E. Larsen. (1983) “Modern Advanced Accounting 4th. ed.” NewYork: McGraw-Hill Book Co. -- chapter3. Yunus, Hadori dan Harnanto. (1981). “Akuntansi Keuangan Lanjutan.” Yogyakarta: BPFE. -- chapter5. 6. Cameron, James B. Advance Accounting: Theory and Practise. Chapter 10

Add: Comprehensive Income (39 ) Less: Dividends (514) Retained Earnings, Dec. 31, 2001 6,834 Treasury Stock, Dec. 31, 2000 5,808 Treasury Stock Issued 82 Treasury Stock Repurchased (41 ) Treasury Stock, Dec. 31, 2001 5,767 Income Statement for Year Ended Dec. 31, 2001