The document provides an outline of topics related to basic finance and accounting, including financial analysis, cost behavior, budgeting, and cost control. It discusses key accounting concepts such as the accounting process, financial statements including balance sheets, income statements, statements of shareholder equity, and cash flow statements. It also covers financial analysis techniques such as ratio analysis and budgets. The document is intended to teach non-finance professionals about basic finance and accounting concepts.
The document provides an outline of topics related to basic finance and accounting, including financial analysis, cost behavior, budgeting, and cost control. It discusses key accounting concepts such as the accounting process, financial statements including balance sheets, income statements, statements of shareholder equity, and cash flow statements. It also covers financial analysis techniques such as ratio analysis and budgets. The document is intended to teach non-finance professionals about basic finance and accounting concepts.
The document provides an outline of topics related to basic finance and accounting, including financial analysis, cost behavior, budgeting, and cost control. It discusses key accounting concepts such as the accounting process, financial statements including balance sheets, income statements, statements of shareholder equity, and cash flow statements. It also covers financial analysis techniques such as ratio analysis and budgets. The document is intended to teach non-finance professionals about basic finance and accounting concepts.
The document provides an outline of topics related to basic finance and accounting, including financial analysis, cost behavior, budgeting, and cost control. It discusses key accounting concepts such as the accounting process, financial statements including balance sheets, income statements, statements of shareholder equity, and cash flow statements. It also covers financial analysis techniques such as ratio analysis and budgets. The document is intended to teach non-finance professionals about basic finance and accounting concepts.
“Accounting is a service activity, its function is to provide quantitative
information, primarily financial in nature, about economic entities that is intended to be useful in making economic decisions, in making reasoned choices among alternative course of action”.
Akuntansi adalah suatu sistem informasi keuangan yang bertujuan untuk
menghasilkan dan melaporkan informasi yang relevan bagi berbagai pihak yang berkepentingan.
Sumber : IAI, akuntansi keunagan berdasarkan SAK berbasis IFRS
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Accounting Process
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2 Pengakuan Pengukuran Penyajian Pengungkapan
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3 ❖ Balance sheet => Laporan posisi keuangan yang meliputi sumber daya ekonomi dan sumber dana perusahaan pada periode waktu tertentu ❖ Profit & Loss => Laporan kinerja perusahaan selama satu periode tahun buku ❖ Shareholder’s Equity => Laporan perubahan modal yang meliputi modal, laba di tahan periode tertentu ❖ Cashflow Statement => Laporan arus kas masuk dan keluar selama periode tertentu berdasarkan aktifitas operasional, investasi, dan pendanaan
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USER OF AIS EXTERNAL USER INTERNAL USER
• Owner • Government • Top • Investor Management • Creditor • Employee • Customer • Vendor • Others
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4 FINANCIAL ANALYSIS
Agency Theory
Shareholders Shareholders (Pemegang saham) sebagai pemilik
melakukan penilaian kinerja top management (dewan direksi) atas mandat yang dipercayakan.
Top management (dewan direksi) bertugas
mengoptimalkan tingkat pengembalian pemegang saham dengan profitability. Top Management Ukuran kinerja : Balanced Scorecard Analisa Laporan Keuangan
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FINANCIAL REPORT Balance Sheet 2002 Income Statement 2002 Asset Sales 2.311.000 Current Asset Cost of Goods Sold 1.344.000 Cash 84.000 Gross Margin 967.000 Receivable 165.000 S&GA 276.000 Inventory 393.000 EBIT 691.000 Total Current Asset 642.000 Interest 141.000 Fixed Assets Tax 187.000 Net Plant & Equipment 1.295.000 Net Income 363.000 Total Assets 1.937.000 Liabilities & Owner's Equity Current Liabilities Payable 312.000 Notes Payable 231.000 Total Current Liabilities 543.000 Long-term debt 531.000 Owner's Equity Stock 500.000 Retained Earning 363.000 Total Owner's Equity 863.000 Total Liabilities and Owner's Equity 1.937.000
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5 FINANCIAL ANALYSIS Analisa Ratio Liquidity ratio : Current ratio : Current Asset / Current Liabilities Cash ratio : Cash / Current Liabilities Quick ratio : Current Asset – Inventory / Current Liabilities
Solvability ratio : Total Debt ratio : Total Liabilities / Total Asset Debt Equity ratio : Total Long Term Debt / Total Equity
Profitability ratio : Profit Margin : Net Income / Sales Return on Asset (ROA) : Net Income / Total Asset Return on Equity (ROE) : Net Income / Total Equity
Asset Management Receivable Turnover : Sales / Accounts Receivable DSO : 365 days / Receivable turnover Inventory Turnover : Cost of Goods Sold / Inventory DIO : 365 days / Inventory turnover Payable Turnover : Purchased Credit / Average Trade Payable DPO : 365 days / Payable turnover
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6 Sumber Daya / Kekayaan
Sumber Dana (Pihak ketiga &
Modal)
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Financial Health
Balance Sheet 2002
Asset Current Asset Cash 84.000 Receivable 165.000 Inventory 393.000 Total Current Asset 642.000 Fixed Assets Net Plant & Equipment 1.295.000 Total Assets 1.937.000 Liabilities & Owner's Equity Current Liabilities Payable 312.000 Notes Payable 231.000 Total Current Liabilities 543.000 Long-term debt 531.000 Owner's Equity Stock 500.000 Retained Earning 363.000 Total Owner's Equity 863.000 Total Liabilities and Owner's Equity 1.937.000
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7 COST BEHAVIOR Material
Product Direct Manufacturing Cost
Cost Labor
Overhead Cost
Selling Period Cost Adm
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COST BEHAVIOR Biaya Tetap Biaya secara total tidak berubah (konstan), tidak terpengaruh dari aktifitas. Contoh : Biaya penyusutan
Biaya Variable Biaya secara total berubah seiring perubahan aktifitas. Contoh : Biaya bahan baku
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8 BUDGETING
Karakteristik Anggaran : 1) Mengestimasi potensi laba perusahaan. 2) Dijabarkan dalam bentuk moneter. 3) Jangka waktu 1 tahun. 4) Komitmen Manajemen.
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BUDGETING CON’T
FUNGSI : Kegiatan perusahaan yang dijabarkan dalam angka-angka keuangan dan guideline dalam perencanaan & pengendalian laba.
KONSEP PENYUSUNAN : Secara alur ada 2 cara, Top to Bottom dan Bottom to Top
Top to Bottom => Top management menentukan besaran budget setiap departemen berdasarkan data historis.
Bottom to Top => Tiap departemen menyusun budget secara detail berdasarkan rencana aktifitas.
Timeline Budget => Kerangka waktu penyusunan & review budget.
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9 MASTER BUDGET
• Volume 1 Anggaran • Target Penjualan Penjualan
• Bahan baku 2 • Tenaga kerja Anggaran Produksi • Overhead
