Laporan perubahan

Ekuitas
 Macam lap. Perubahan Ekuitas
• Persh. perseorangan  lap. perubahan modal
• Persh. Persekutuan  lap. perubahan modal
sekutu
• Koperasi  lap. perubahan sisa hasil usaha
• PT  lap. perubahan laba ditahan
Konsep lap. Laba ditahan
Konsep All-inclusive, yang perlu
diperhatikan:
1. Saldo laba ditahan awal periode
2. Koreksi kesalahan laba ditahan periode
yang lalu
3. Laba bersih periode berjalan
4. Pembagian deviden
Konsep Current Operating Performance, meliputi:
1. Saldo laba ditahan awal periode
2. Koreksi kesalahan laba ditahan periode lalu
3. Laba bersih periode berjalan
4. Keuntungan dan kerugian extra ordinary
5. Pembagian deviden
Other Reporting Issues
Retained Earnings Statement

Increase Decrease
Net income Net loss
Change in Dividends
accounting principle Change in
Prior period accounting principle
adjustment Prior period
adjustment

LO 8 Prepare a retained earnings statement.

Other Reporting Issues
Retained Earnings Statement
Illustration 4-20

LO 8 Prepare a retained earnings statement.