Buku Pengantar Akuntansi yang dibuat ini, adalah ringkasan dan pengembangan Latihan dan Jawaban Akuntansi Perusahaan Dagang. Pengantar-Akuntansi Fatwa Nirwana. Loading Preview. Sorry, preview is currently unavailable. You can download the paper by clicking the. Pengantar Akuntansi 1 | 𝗥𝗲𝗾𝘂𝗲𝘀𝘁 𝗣𝗗𝗙 on ResearchGate | On Apr 3, , Anik Yuesti and others published Pengantar Akuntansi 1.
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Basics of Financial Statement Analysis Analyzing financial statements involves: Horizontal Analysis Horizontal analysis, also called trend analysis Technique for evaluating a series of financial statement data over a period of time. Purpose is to determine the increase or decrease that has taken place. Commonly applied to the statement of financial position, income statement, and statement of retained earnings. Slide SO 3 Explain and apply horizontal analysis. Horizontal Analysis Statement of Financial Position These changes suggest that the company expanded its asset base during and financed this expansion primarily by retaining income rather than assuming additional long-term debt.
Illustration Slide SO 3 Explain and apply horizontal analysis. Horizontal Analysis Income Statement Overall, gross profit and net income were up substantially. Gross profit increased Horizontal Analysis Retained Earnings Statement Illustration We saw in the horizontal analysis of the statement of financial position that ending retained earnings increased As indicated earlier, the company retained a significant portion of net income to finance additional plant facilities.
Horizontal Analysis Illustration: Summary financial information for Rosepatch Company is as follows. Compute the amount and percentage changes in using horizontal analysis, assuming is the base year. Solution Slide SO 4 Describe and apply horizontal analysis. Vertical Analysis Vertical analysis, also called common-size analysis Expresses each financial statement item as a percent of a base amount.
Commonly applied to the statement of financial position and the income statement. Slide SO 4 Describe and apply vertical analysis. Vertical Analysis Statement of Financial Position These results reinforce the earlier observations that Quality is choosing to finance its growth through retention of earnings rather than through issuing additional debt. Illustration Slide SO 4 Describe and apply vertical analysis. Vertical Analysis Income Statement Quality appears to be a profitable enterprise that is becoming even more successful.
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Vertical Analysis Enables a comparison of companies of different sizes. Ratio Analysis Ratio analysis expresses the relationship among selected items of financial statement data.
Financial Ratio Classifications Liquidity Solvency Measures shortterm ability of the company to pay its maturing obligations and to meet unexpected needs for cash. Slide Profitability Measures the income or operating success of a company for a given period of time. Measures the ability of the company to survive over a long period of time.
Ratio Analysis A single ratio by itself is not very meaningful. The discussion of ratios will include the following types of comparisons.
Ratio Analysis Liquidity Ratios Measures short-term ability of the company to pay its maturing obligations and to meet needs for cash. Short-term creditors such as bankers and suppliers are particularly interested in assessing liquidity.
Ratios include the current ratio, the acid-test ratio, receivables turnover, and inventory turnover.
Ratio Analysis Liquidity Ratios The ratio of 2. Slide Ratio Analysis Liquidity Ratios The acid-test ratio measures immediate liquidity. Ratio Analysis Liquidity Ratios It measures the number of times, on average, the company collects receivables during the period.
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Ratio Analysis Liquidity Ratios A variant of the receivables turnover ratio is to convert it to an average collection period in terms of days.
Ratio Analysis Liquidity Ratios Inventory turnover measures the number of times, on average, the inventory is sold during the period. Ratio Analysis Liquidity Ratios A variant of inventory turnover is the days in inventory. Ratio Analysis Profitability Ratios Measure the income or operating success of a company for a given period of time. Ratio Analysis Profitability Ratios Measures the percentage of each dollar of sales that results in net income.
Ratio Analysis Profitability Ratios Measures how efficiently a company uses its assets to generate sales. Ratio Analysis Profitability Ratios An overall measure of profitability.
Ratio Analysis Profitability Ratios Shows how many euros of net income the company earned for each dollar invested by the owners.
Ratio Analysis Profitability Ratios A measure of the amount of net income applicable to each ordinary share. Ratio Analysis Profitability Ratios Measures the percentage of earnings distributed in the form of cash dividends.
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Ratio Analysis Solvency Ratios Solvency ratios measure the ability of a company to survive over a long period of time. Debt to total assets and times interest earned are two ratios that provide information about debt-paying ability.
Ratio Analysis Solvency Ratios Measures the percentage of the total assets that creditors provide. Earning Power and Irregular Items Earning power means the normal level of income to be obtained in the future.
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Slide SO 6 Understand the concept of earning power, and how discontinued operations are presented. Earning Power and Irregular Items Discontinued Operations a Refers to the disposal of a significant component of a business.
Earning Power and Irregular Items Illustration: During Acro Energy Inc. During Acro discontinued and sold its unprofitable chemical division.
Interest revenue Interest expense Total other Income before taxes Income tax expense Income from continuing operations 17, 21, 4, 79, 24, 55, Discontinued operations: Earning Power and Irregular Items Change in Accounting Principle Occurs when the principle used in the current year is different from the one used in the preceding year.
Accounting rules permit a change if justified. Changes are reported retroactively. Example would include a change in inventory costing method such as FIFO to average cost. Earning Power and Irregular Items Comprehensive Income All changes in equity except those resulting from investments by shareholders and distributions to shareholders. Advertising expense Depreciation expense Total operating expense Income from operations Other revenue: Earning Power and Irregular Items Comprehensive Income Why are gains and losses on available-for-sale securities excluded from net income?
Get my own profile Cited by View all All Since Citations h-index 18 13 iindex 25 Articles Cited by. Issues in Accounting Education 25 1 , , Journal of Accounting Education 13 3 , , Articles 1—20 Show more.
Help Privacy Terms. Managerial accounting: A framework for incorporating critical thinking into accounting education P Kimmel Journal of Accounting Education 13 3 , , Financial accounting: The usefulness of hybrid security classifications: Jilid 1. Jakarta , Accounting Principle: Salemba Empat , Financial Accounting: Innovation in preferred stock:Horizontal Analysis Retained Earnings Statement Illustration We saw in the horizontal analysis of the statement of financial position that ending retained earnings increased Basics of Financial Statement Analysis Analyzing financial statements involves: Ratio Analysis Profitability Ratios An overall measure of profitability.
Sign in. Articles 1—20 Show more. The usefulness of hybrid security classifications: Their combined citations are counted only for the first article. Solution Slide SO 4 Describe and apply horizontal analysis.
Some companies have abused the flexibility that pro forma numbers allow.