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Catatan Atas Laporan Posisi Keuangan : Notes of Financial Reporting

The document discusses standards for preparing financial reports. It explains that there are standards for small and medium entities (SAK EMKM), micro, small and medium entities (SAK ETAP), and standards based on international financial reporting standards (IFRS). SAK EMKM is used by micro, small and medium businesses. SAK ETAP is used by businesses not qualifying as EMKM or using IFRS. IFRS-based standards (SAK PSAK) are used by state-owned enterprises, companies listed on the stock exchange, and fiduciaries. It also provides an example income statement and cash flow statement.

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78 views5 pages

Catatan Atas Laporan Posisi Keuangan : Notes of Financial Reporting

The document discusses standards for preparing financial reports. It explains that there are standards for small and medium entities (SAK EMKM), micro, small and medium entities (SAK ETAP), and standards based on international financial reporting standards (IFRS). SAK EMKM is used by micro, small and medium businesses. SAK ETAP is used by businesses not qualifying as EMKM or using IFRS. IFRS-based standards (SAK PSAK) are used by state-owned enterprises, companies listed on the stock exchange, and fiduciaries. It also provides an example income statement and cash flow statement.

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anon_121015384
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© © All Rights Reserved
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Catatan atas Laporan Posisi

Keuangan
(notes of financial reporting )

Merupakan penjelasan atas item-item


(akun-akun) yang terdapat dalam
laporan Laba rugi dan laporan posisi
keuangan

1
Standar penyusunan laporan
keuangan

 Standar akuntansi keuangan untuk entitas


tanpa akuntabilitas publik (SAK EMKM)
 Standar akuntansi keuangan untuk entitas
mikro, kecil, dan menengah (SAK ETAP)
 Standar dengan pernyataan standar
akuntansi keuangan berbasis international
(international financial reporting standards-
ifrs)
2
 SAK EMKM
 Digunakan oleh usaha yang memenuhi kriteria mikro
kecil dan menengah
 Mikro: asset maksimal….. Omzset:
 Kecil:
 Menengah:

 SAK ETAP

 Digunakan oleh usaha yang tidak masuk dalam kriteria


EMKM maupun yang menggunakan standar berbasis ifrs

 SAK dengan PSAK berbasis ifrs


 Digunakan oleh perusahaan:
 Bumn
 Terdaftar di bei
 fidusia 3
1-5

Contoh

The assets and liabilities of Chickadee Travel Service at April 30,


2008, the end of the current year, and its revenue and expenses
for the year are listed below. The capital of the owner, Adam
Cellini, was $80,000 at May 1, 2007, the beginning of the
current year.
Accounts payable $ 12,200 Miscellaneous expense $ 12,950
Accounts receivable 31,350 Office expense 63,000
Cash 53,050 Supplies 3,350
Fees earned 263,200 Wages expense 131,700
Land 80,000
Prepare an income statement for the current year ended April
30, 2008.
7 4

1
1-5

CHICKADEE TRAVEL SERVICE


STATEMENT OF CASH FLOWS
For the Year Ended April 30, 2008
Cash flows from operating activities:
Cash received from customers $251,000
Deduct cash payments for expenses 210,000
Net cash flows from operating activities $ 41,000
Cash flows from investing activities:
Cash payments for purchase of land (80,000)
Cash flows from financing activities:
Cash received from owner as investment $ 50,000
Deduct cash withdrawals by owner 30,000
Net cash flows from financing activities 20,000
Net decrease in cash during year $(19,000)
Cash as of May 1, 2007 72,050
Cash as of April 30, 2008 $ 53,050
5
8
For Practice: PE 1-7A, PE 1-7B
5

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