Materi Asistensi Laporan Komprehensif Laba credit to Kieso

1. Pertemuan 2
18 September 2012

3. STATEMENT OF COMPREHENSIVE
INCOME

4. Agenda
• Pengantar
• Income Statement
• Discontinued Operation
• Statement of Comprehensive Income
• Retained Earning Statement
• Statement of Changes in Equity

5. Manfaat
• Mengevaluasi Kinerja Perusahaan di Masa
Lampau
• Memberikan Landasan untuk Memprediksi
Kinerja di Masa Depan
• Membantu Penilaian Resiko Atau
Ketidakpastian Dalam Mencapai Prediksi Arus
Kas Di Masa Depan

6. Hambatan
• IS tidak mengakui item yang tidak dapat
diukur dengan andal
• Angka akuntansi dipengaruhi oleh metode
akuntansi yang dipakai
• Pengukuran pendapatan melibatkan penilaian

7. Elemen
• Income
– Revenue -> muncul dari aktivitas
rutin/umum/major
– Gain -> muncul dari aktivitas tidak
umum/insidental/minor
• Expenses
– Expenses -> muncul dari aktivitas
rutin/umum/major
– Loss -> muncul dari aktivitas tidak
umum/insidental/minor

8. Format Singkat

9. Format
Lengkap

10. Gross Profit
• Penjualan bersih (Net Sales) dikurang HPP (COGS)
– Net Sales
– Cost Of Goods Sold (under periodic method)
Sales XXX
Sales Return and Allowances (XXX)
Sales Discount (XXX)
Net Sales XXX
Beginning Inventory XXX
Purchase XXX
Purchase Discount (XXX)
Purchase Return (XXX)
Freight in, Insurance dll XXX
Cost of Goods Sold Available for Sale XXX
Ending Inventory (XXX)
Cost of Goods Sold XXX

11. Operating Income/EBIT
• Gross Profit dikurang Operating Expenses
dikurang/ditambah Other Income and
Expenses
– Operating Expenses
• Selling Expenses
• General and Administrative Expenses
– Other Income and Expenses
• Gain
• Loss

12. Net Income
• Operating Income/EBIT dikurang Interest
Expenses dikurang Income Tax Expenses
• Earning per share
– =
• Jika ada discontinued operations, maka
perhitungan diatas -> income from continuing
operations

13. Discontinued Operations
• Penghentian major line of business or
geographical area of operations
• Harus satu line atau divisi, kalo hanya
setengah bukan discontinued operations, tapi
loss dari continuing operation (other
expenses)
• Terdiri dari:
– Loss on Discontinued Operation (net of tax)
– Loss on Disposal of Discontinued Operations (net
of tax)

14. Net Income w/ Discontinued
Operations

15. Statement of Comprehensive Income
• Income Statement + Other Comprehensive
Income
• Other Comprehensive Income (section)
– Gain dan Loss yang muncul dari perubahan Fair
Value
– Akumulasi dari Other Comprehensive Income ada
pada akun Accumulated Other Comprehensive
Income -> ada pada Statement of Financial
Position section Equity

17. Issues
• Accounting Changes and Errors
– Changes in Policy -> Retrospective Adjustments
– Changes in Estimates -> Prospective Adjustments
– Correction of Error -> Prior Period Adjustments
• Ga ada lagi Extraordinary Items

18. Retained Earning Statements
Increase
Net income
Change in
accounting principle
Prior period
adjustment
Decrease
Net loss
Dividends
Change in
accounting principle
Prior period
adjustment

19. Retained Earning Statement

20. Statement of Changes in Equity