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  • Penge: Lap Expenses Penjualan

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    Falisha Riviena
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    The document discusses key financial statements and metrics used to analyze company performance: 1. The income statement shows net income calculated as revenues minus expenses. Revenues come from sales and services while expenses include costs of goods sold and operating expenses. 2. The balance sheet outlines a company's assets, liabilities, and equity. Assets include current assets like cash and non-current assets. Liabilities separate current and long-term debts. Equity includes contributed capital and retained earnings. 3. The statement of retained earnings tracks retained earnings from net income, dividends paid, and the ending balance carried forward.

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    The document discusses key financial statements and metrics used to analyze company performance: 1. The income statement shows net income calculated as revenues minus expenses. Revenues come from sales and services while expenses include costs of goods sold and operating expenses. 2. The balance sheet outlines a company's assets, liabilities, and equity. Assets include current assets like cash and non-current assets. Liabilities separate current and long-term debts. Equity includes contributed capital and retained earnings. 3. The statement of retained earnings tracks retained earnings from net income, dividends paid, and the ending balance carried forward.

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    © All Rights Reserved
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    13 views2 pages

    Penge: Lap Expenses Penjualan

    Uploaded by

    Falisha Riviena
    The document discusses key financial statements and metrics used to analyze company performance: 1. The income statement shows net income calculated as revenues minus expenses. Revenues come from sales and services while expenses include costs of goods sold and operating expenses. 2. The balance sheet outlines a company's assets, liabilities, and equity. Assets include current assets like cash and non-current assets. Liabilities separate current and long-term debts. Equity includes contributed capital and retained earnings. 3. The statement of retained earnings tracks retained earnings from net income, dividends paid, and the ending balance carried forward.

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    of 2

    ftp.

    oeawkenangan
    -

    > Lap Oran Laba -


    Kuai → Pemasukan vs Penge luaran
    Net Income :
    Revenues -

    Expenses
    Revenue → Hasil penjualan
    Bisasudah / be turn dibayarkan
    → Non operating -
    items
    sales Services Interest Revenue
    . ,

    Expenses → dikeluarkan Saat memperoleh penjualan


    Beban gaji
    Stnktvr

    Sales Revenue

    -
    Cost Of Goods Sold → Production cost

    6- Nss Profit Beban yg dikduarkan 01 pensahaan


    -

    Operating Expenses dlmpembuatan barang


    Income from operations
    4- Non -

    operating Items → Investasi ,


    ⑤ / ⊖ penjualanaset ya tdk berhubungandgn operasi
    ,

    Income before taxes

    Income taxes

    Net Income

    Biaya Primer + ③ →
    Biaya Pnduksi

    Bahari Langsung ③ Biaya Tak langsung ( overhead )

    a. Persediaan Awal a. Indirect labor ⊕


    b. Pembelian ⊕ b. BTL / Pembantu ⊕
    C. Pengembalian ⊖ C. listink / Air /
    Minyak Petunias ⊕

    d. Bahari tersisa d. Paten ⊕


    e. Persediaan Akhir ⊖ e. Depresiasi →
    Penyusutan ⊕
    f. Pemakaian bahan

    ② Bunn tang sung

    a. Upah 2
    an ⊕

    targa Potok Penjualan

    ④ Barong dalam Pnses ④ Barong Jadi

    a. Persediaan Awal ⊕ a .
    Persediaan Awal ⊕
    b. Persediaan Akhir ⊖ b. Persediaan Akhir ⊖

    → targa Potok →
    targa Potok

    Pnduksi penjualan
    ?⃝
    •

    > Laporan Laba ditahan ( statement of Retained Earnings )

    Beg . Balance ,
    retained earnings

    Net Income

    Divi dents ⊖

    End .
    Balance , Retained Earnings

    > Neraca
    Hutang pensahaan
    modal pemegang
    Assets → liabilities + Equity →
    Saham
    ( Attila )
    ↳ SD Dang dimiliki % pewsahaan
    ↳ 1. Current Assets ( Cancan → bs Cair < I thn

    2. Non -

    Current Assets ltdk Ian car) → > I t.hn

    liabilities → Current liabilities ( ACC taxes payable ) < I thn

    ↳
    ,

    ( Patna )
    long -
    term liabilities ( bonds payable ) > I thn

    Equity → Contributed capital


    ( Pasira) ↳ Retained Earnings

    "
    "

    ⇐
    a r

    No"

    ◦ F-
    g- ,Ñ
    = -- + net income

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