Laporan Akuntansi Untuk Pemula
Laporan Akuntansi Untuk Pemula
Daftar Isi
Laporan Akuntansi untuk pemula berisi tentang penjelasan singkat dan sederhana mengenai laporan akuntansi. Akuntansi sering disebut “bahasa bisnis” karena merupakan suatu alat untuk menyampaikan informasi keuangan kepada pihak-pihak yang memerlukannya. Untuk menyampaikan informasi ini digunakan laporan akuntansi atau yang lebih dikenal dengan istilah laporan keuangan. Laporan keuangan dari suatu perusahaan biasanya terdiri atas lima jenis laporan yaitu neraca (laporan posisi keuangan), laporan laba rugi, laporan perubahan ekuitas (modal), laporan arus kas dan catatan atas laporan keuangan.
NERACA
Neraca adalah daftar sistematis dari aktiva, utang dan modal pada tanggal tertentu, yang biasanya dibuat pada akhir bulan atau akhir tahun. Disebut sebagai daftar yang sistematis, karena neraca disusun berdasarkan urutan tertentu. Aktiva biasanya disusun berdasarkan urutan likuiditasnya, yaitu cepat tidaknya aktiva atau harta tersebut dijadikan uang tunai atau dipakai dalam kegiatan usaha. Atas dasar ini aktiva dapat dibedakan menjadi aktiva lancar dan aktiva tidak lancar. Utang juga diurutkan berdasarkan likuiditasnya, yaitu cepat tidaknya utang tersebut akan dilunasi. Sedangkan modal diurutkan berdasarkan kekekalannya atau keawetannya dalam modal yang akhir dikembalikan oleh perusahaan pada saat likuidasi disajikan paling awal.
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Dengan membaca neraca ini akan dapat diketahui berapa jumlah kekayaan perusahaan, kemampuan perusahaan membayar utang-utangnya (likuiditas dan solvabilitas), dan kemampuan perusahaan memperoleh tambahan pinjaman dari pihak luar (fleksibilitas). Selain itu juga dapat diperoleh informasi tentang jumlah utang perusahaan kepada kreditur dan jumlah investasi pemilik yang ada di dalam perusahaan tersebut.
Dari contoh sebelumnya (lihat ikhtisar ilustrasi) dapat disusun neraca per 31 Oktober 200x sebagai berikut:
Dari data di atas diketahui bahwa: nama perusahaan adalah Usaha Angkutan Hudowo, nama laporan adalah Neraca, pada tanggal tersebut (31 Oktober 200x) perusahaan memiliki kekayaan (aktiva) yang terdiri atas kas, piutang, persediaan dan alat angkutan masing-masing seharga Rp2.553.000,00, Rp400.000,00, Rp130.000,00 dan Rp5.000.000,00. Di sisi lain perusahaan mempunyai kewajiban kepada kreditur sebesar Rp135.000,00 dan kepada pemilik perusahaan sebesar Rp7.948.000,00.
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Dapatkah anda menilai likuiditas, solvabilitas dan fleksibilitas UA Hudowo? Likuiditas dapat dinilai dengan membandingkan antara aktiva lancar dengan hutang lancar, solvabilitas dinilai dengan membandingkan antara total aktiva dengan total hutang, sedangkan fleksibilitas dinilai dengan membandingkan antara hutang dengan modal pemilik. Anda dapat menilai likuiditas, solvabilitas dan fleksibilitas dengan membandingkan dengan periode yang lalu atau dengan perusahaan lain sejenis (bench marking).
Secara umum suatu perusahaan akan menjadi semakin likuid bilamana perbandingan antara aktiva lancar dengan hutang lancarnya semakin besar. Demikian juga dengan solvabilitas, semaki besar jumlah aktiva dibanding dengan jumlah hutangnya, semakin solvabel perusahaan. Fleksibilitas adalah kemampuan perusahaan untuk melakukan tambahan dana dengan cara meminjam uang dari para kreditur. Perusahaan yang memiliki porsi ekuitas (modal) yang relatif lebih besar dari porsi hutang akan menjadi lebih fleksibel dalam mencari tambahan dana.
Bila diamati bentuk neraca di atas adalah sama dengan bentuk persamaan akuntansi (aktiva = utang + modal), perbedaannya hanya terdapat pada perinciannya.
LAPORAN LABA RUGI
Laporan laba rugi digunakan untuk membuat ikhtisar pendapatan dan beban suatu perusahaan untuk periode tertentu, sehingga dari laporan ini dapat dihitung laba yang diperoleh atau rugi yang dialami suatu perusahaan. Melalui laporan ini diharapkan pembaca laporan dapat mengetahui sebab- sebab perusahaan memperoleh laba atau menderita rugi. Melalui laporan laba rugi dapat diperoleh informasi untuk menilai kemampuan perusahaan dalam memperoleh laba dan sumber-sumber utama dari pendapatan perusahaan. Sumber informasi dari laporan laba rugi ini adalah berasal dari transaksi-transaksi yang mengakibatkan perubahan modal atau ekuitas, terkecuali untuk transaksi setoran dan pengambilan modal. Ilustrasi perusahaan Hudowo, dapat disusun laporan laba rugi sebagai berikut:
Pos-pos pendapatan dan beban disusun menurut besar-kecilnya, hal ini dimaksudkan agar pembaca lebih cepat mengetahui pos-pos yang lebih berarti. Semakin besar pos pendapatan dan beban berarti semakin besar pos tersebut mendapat perhatian dari para pembaca laporan laba rugi tersebut.
LAPORAN PERUBAHAN EKUITAS (MODAL)
Laporan perubahan ekuitas atau modal menunjukkan ikhtisar perubahan modal untuk periode tertentu, dapat untuk periode waktu satu bulan, satu kuartal, satu semester atau satu tahun. Melalui laporan perubahan modal dapat diperoleh sebab-sebab terjadinya penambahan atau pengurangan (perubahan) modal selama periode tertentu. Perubahan modal positif yang berasal dari laba lebih baik dari pada perubahan yang berasal dari setoran modal. Mengapa? Coba anda renungkan. Di lain pihak modal dapat berkurang karena diambil oleh pemilik (prive) atau karena perusahaan menderita rugi.
Baca Juga: SIKLUS AKUNTANSI DAN PEMROSESAN TRANSAKSI
Dengan menggunakan ilustrasi terdahulu diketahui bahwa modal awal 1 Oktober 200x dari perusahaan adalah 8 juta rupiah dan modal akhir pada tanggal 31 Oktober 200x adalah sebesar Rp7.948.000,00. Sebab-sebab perubahan ini dapat dilihat dari laporan perubahan modal sebagai berikut:
LAPORAN ARUS KAS
Laporan arus kas diwajibkan dibuat oleh perusahaan sejak tahun 1994 bersamaan dengan diterbitkannya Standar Akuntansi Keuangan 1994 (PSAK No. 2). Dengan menggunakan laporan arus kas pemakai laporan keuangan dapat mengevaluasi perubahan aktiva bersih perusahaan, struktur keuangan (termasuk likuiditas dan solvabilitas) dan kemampuan perusahaan di dalam menghasilkan kas di masa mendatang. Laporan arus kas ini dibandingkan dengan laporan keuangan yang lain, lebih objektif, karena laporan arus kas ini bebas dari pengaruh kebijakan akuntansi yang dipilih manajemen. Dengan demikian daya banding laporan arus kas antar perusahaan menjadi lebih tinggi dibandingkan dengan daya banding neraca, laporan laba rugi, dan laporan perubahan modal.
Dimaksudkan dengan arus kas adalah arus masuk atau arus keluar dari kas (uang dan rekening giro) atau setara kas (investasi jangka pendek yang berisiko kecil). Arus kas dapat dibedakan menjadi tiga jenis yaitu:
- Arus dari kegiatan operasional
- Arus kas dari kegiatan investasi
- Arus kas dari kegiatan pembiayaan
Dari data Usaha Angkutan Hudowo contoh sebelumnya dapat disusun laporan arus kas sebagai berikut:
HUBUNGAN ANTARA NERACA, LAPORAN LABA RUGI, LAPORAN PERUBAHAN MODAL DAN LAPORAN ARUS KAS
Bila diamati, ternyata terdapat hubungan tertentu antara ke empat jenis laporan keuangan tersebut. Dalam laporan Laba Rugi terdapat laba sebesar Rp73.500,00. Jumlah laba ini kemudian dicantumkan dalam Laporan Perubahan Modal. Dalam Laporan Perubahan Modal, terdapat jumlah Modal, Hudowo per 31 Oktober 200x sebesar Rp7.948.000,00. Jumlah modal ini kemudian dicantumkan sebagai pos modal dalam Neraca. Laba sebesar Rp73.500,00 dicantumkan dalam Laporan Arus Kas dalam bagian Arus Kas yang berasal dari aktivitas operasi, jumlah laba ini kemudian disesuaikan (dikurangkan) dengan kenaikan aktiva lancar atau penurunan utang lancar dan ditambah dengan penurunan aktiva lancar atau kenaikan utang lancar yang semua datanya diambil dari perbedaan neraca akhir dan neraca awal. Dalam neraca awal bulan semuanya bersaldo nol, sebab perusahaan baru
berdiri. Arus kas dari (untuk) aktivitas investasi dapat dihitung dari perbedaan saldo aktiva non lancar, sedangkan arus kas dari aktivitas pendanaan dapat dihitung dari perbedaan saldo awal dan saldo akhir utang non lancar dan akuntansi modal. Kenaikan (penurunan) kas bersih akan sama dengan jumlah saldo kas neraca akhir (Rp2.553.000,00) dikurangi dengan saldo kas awal (Rp0).
Hubungan tersebut di atas selalu ada dalam setiap set laporan keuangan.
Hubungan ini dapat terlihat jelas pada gambar sebagai berikut.
Rangkuman Memahami Laporan Akuntansi Untuk Pemula
Laporan keuangan suatu perusahaan biasanya terdiri atas lima jenis yaitu neraca, laporan laba rugi, laporan perubahan modal, perubahan arus kas dan catatan atas laporan keuangan. Neraca adalah daftar yang sistematis dari aktiva, utang dan modal pada tanggal tertentu, yang biasanya dibuat pada akhir bulan atau akhir tahun. Aktiva biasanya disusun berdasarkan urutan likuiditasnya. Atas dasar ini aktiva dapat dibedakan menjadi aktiva lancar dan aktiva tidak lancar, utang juga diurutkan berdasarkan likuiditasnya yaitu berdasarkan cepat tidaknya utang akan dilunasi, sedangkan modal diurutkan berdasarkan kekekalan atau keawetannya.
Laporan laba rugi adalah laporan yang memuat ikhtisar pendapatan dan beban suatu perusahaan untuk periode tertentu, sehingga dari laporan ini dapat dihitung laba yang diperoleh atau rugi yang dialami suatu perusahaan. Pos-pos pendapatan dan beban disusun menurut besar- kecilnya. Semakin besar pos pendapatan dan beban berarti besar pos tersebut mendapat perhatian dari pembaca laporan.
Laporan modal adalah laporan yang menunjukkan ikhtisar perubahan modal untuk periode tertentu, mungkin satu bulan atau satu tahun. Dari laporan ini dapat diperoleh sebab-sebab perubahan modal selama periode tertentu.
Laporan arus kas merupakan laporan yang wajib dibuat perusahaan, menurut Standar Akuntansi Keuangan 1994 (PSAK No. 2). Laporan arus kas adalah laporan yang menggambarkan arus masuk dan arus keluar dari kas (uang dan rekening giro). Arus kas dapat bersumber dari operasi, investasi dan pendanaan atau financing. Pemakai laporan menggunakan laporan ini untuk dapat mengevaluasi perubahan aktiva bersih perusahaan.
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari ke empat jenis laporan keuangan. Catatan atas laporan keuangan ini biasanya berupa penjelasan atau suplemen dari pos-pos laporan keuangan.
Sumber
Sugiarto. 2021. Pengantar Akuntansi. Penerbit Universitas Terbuka: Tanggerang Selatan
Laporan Akuntansi Untuk Pemula Laporan Akuntansi Untuk Pemula Laporan Akuntansi Untuk Pemula Laporan Akuntansi Untuk Pemula
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Almanya’nın en iyi medyumu haluk hoca sayesinde sizlerde güven içerisinde çalışmalar yaptırabilirsiniz, 40 yıllık uzmanlık ve tecrübesi ile sizlere en iyi medyumluk hizmeti sunuyoruz.
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Almanya’nın en çok tercih edilen medyumu haluk yıldız hoca olarak bilinmektedir, 40 yıllık tecrübesi ile sizlere en iyi bağlama işlemini yapan ilk medyum hocadır.
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Merhaba Ben Haluk Hoca, Aslen Irak Asıllı Arap Hüseyin Efendinin Torunuyum. Yaklaşık İse 40 Yıldır Havas Ve Hüddam İlmi Üzerinde Sizlere 100 Sonuç Veren Garantili Çalışmalar Hazırlamaktayım, 1964 Yılında Irak’ın Basra Şehrinde Doğdum, Dedem Arap Hüseyin Efendiden El Aldım Ve Sizlere 1990 lı Yıllardan Bu Yana Medyum Hocalık Konularında Hizmet Veriyorum, 100 Sonuç Vermiş Olduğum Çalışmalar İse, Giden Eşleri Sevgilileri Geri Getirme, Aşk Bağlama, Aşık Etme, Kısmet Açma, Büyü Bozma Konularında Garantili Sonuçlar Veriyorum, Başta Almanya Fransa Hollanda Olmak Üzere Dünyanın Neresinde Olursanız Olun Hiç Çekinmeden Benimle İletişim Kurabilirsiniz.
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Almanya’nın en iyi güvenilir medyumunun tüm sosyal medya hesaplarını sizlere paylaşıyoruz, güvenin ve kalitelin tek adresi olan medyum haluk hoca 40 yıllık uzmanlığı ile sizlerle.
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Dünyaca ünlü medyum haluk hocayı sizlere tanıtıyoruz anlatıyoruz, Avrupanın ilk ve tek medyum hocası 40 yıllık uzmanlık ve tecrübesi ile sizlerle.
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Dünyaca ünlü medyum haluk hocayı sizlere tanıtıyoruz anlatıyoruz, Avrupanın ilk ve tek medyum hocası 40 yıllık uzmanlık ve tecrübesi ile sizlerle.
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Belçika’nın en iyi medyumu medyum haluk hoca ile sizlerde en iyi çalışmalara yakınsınız, hemen arayın farkı görün.
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Medyum haluk hoca avrupanın en güvenilir medyum hocasıdır, sizlerinde bilgiği gibi en iyi medyumu bulmak zordur, biz sizlere geldik.
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Ünlülerin tercih ettiği medyum hocamıza dilediğiniz zaman ulaşabilirsiniz, medyum haluk hocamız sizlerin daimi yanında olacaktır.
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Birincisi güvenilir medyum hocaları bulmak olacaktır, ikinci seçenek ise en iyi medyumları bulmak olacaktır, siz hangisini seçerdiniz.
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Dünyaca ünlü medyum haluk hoca, 40 yıllık uzmanlık ve tecrübesi ile sizlere en iyi hizmetleri vermeye devam ediyor, Aşk büyüsü bağlama büyüsü giden sevigiliyi geri getirme.
Dünyaca ünlü medyum haluk hoca, 40 yıllık uzmanlık ve tecrübesi ile sizlere en iyi hizmetleri vermeye devam ediyor, Aşk büyüsü bağlama büyüsü giden sevigiliyi geri getirme.
Medyum sitesi medyum hocamızın web sayfasını sizlere en iyi şekilde tanıtıyoruz, güzel yorumlarınız içinde teşekkkür ediyoruz.
Ünlülerin tercihi medyum haluk hoca sizlerle, en iyi medyum sitemizi ziyaret ediniz.
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