*Bandi, 2009Statement of Shareholders EquityKodakFor year ended Dec. 31, 2001 (In millions) Sales$13,234Cost of goods sold8,670Gross profit4,564Selling, general and administrative expenses2,627Research and development costsGoodwill amortization779Restructuring costs and asset impairments 659 EARNINGS FROM OPERATIONS 345Interest expense 219Other income (charges) (18)Earnings before income taxes 108Provision for income taxes 32 76 NET EARNINGS 154 *Bandi, 2009Income StatementKodakFor Year Ended Dec. *Bandi, 2009 Kodak(In millions, except per share data)Liabilities andAssetsShareholders Equit圜urrent AssetsCurrent Liabilities Cash and cash equivalents $ 448 Payables $ 3,276 Short-term borrowings1,378 Receivables2,337 Accrued income taxes544 Inventories1,137 Current maturities of LTD156 Deferred income tax charges521 Other240 Total current liabilities 5,354 Total current assets4,683Other LiabilitiesProperties Long-term borrowings 1,666 Land, buildings and equipment at cost12,982 Post-employment liabilities2,728 Less: Accumulated depreciation7,323 Other long-term liabilities 720 Net properties 5,659Other Assets Total liabilities 10,468 Goodwill (net of accumulated amortization of $920) 948Shareholders' EquityOther non-current assets 2,072 Common stock, par value $2.50 per share, 950,000,000 shares authorized issuedTotal Assets 391,292,760 shares Additional paid in capital978 Retained earnings849 Accumulated other comprehensive loss 7,431 (597) Treasury stock, as cost, 100,363,059 shares8,661 Total shareholders' equity5,767 Total liabilities and equity2,894 $ 13,362 $ 13,362Neraca *Bandi, 2009Laporan KeuanganNeracaLaporan Laba RugiLaporan Ekuitas Pemegang SahamLapoaran Arus Kas?
PerseoranganLaporan Keuangan GabunganPerseroan TerbatasAgen, CabangJoint VentureLK Agen, CabangLKPusat *Bandi, 2009ORGANISASI PEMBAHASANBentuk Usaha & Pencatatan
*Bandi, 2009PENGELOMPOKAN AKUN (ekses transaksi)ĪKUNDEBETKREDIT1ASET+-~ Akumulasi Depresiasi-+2UTANG-+~ Disagio Utang Obligasi+-3MODAL-+~ Disagio Modal Saham+-4PENDAPATAN-+~ Potongan Penjualan+-5BIAYA, HPP +-~ Potangan Pembelian-+ *Bandi, 2009PERSAMAAN DASAR (dlm ekses transaksi)Kredit/kananDebet/kiri=3412ĪSETUTANGMODALPendapatn(Biaya)++- +Atau -+-+atau+_ *Bandi, 2009PERSAMAAN DASAR (dlm neraca)Bagian neraca kiri = debet berisi Aset kanan = kredit berisi U + MBentuk neraca: 1~ account, horisontal, bentuk T 2~ staffel, vertikalASET=UTANG+MODALKredit/kananDebet/kiri=A=U+MA=U+M +P -B+ laba (rugi) *Bandi, 2009BB PembantuLOGIKA (PROSES) AUDIT LAPORAN KEUANGANBuktiBk JurnalBk BesarLAP KEUANGAN:~Neraca~Lap.
MnjmnSPMīandi, 2009*BB PembantuSIKLUS (PROSES) AKUNTANSI KEUANGANBuktiBk JurnalBk BesarLAP KEUANGAN:~Neraca~Lap. BiayaSIAAk Keu Menengah 2Ak Keu Menengah 1Ak Keu Lanjutan 1Ak Keu Lanjutan 2?Akuntansi Pengantar 2Ak. *Bandi, 2009Akuntansi Pengantar 1Mnj KeuanganKURIKULUM MENUJU AKL 1Ak. Bandi, 2009*AKUNTANSI KEUANGAN LANJUTAN 1Dr Bandi, M.Si., Ak