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FINANCIAL STATEMENTS

FINANCIAL STATEMENTS. Inge Gunawan , S.E., M.Si ., CMA. Preparing Financial Statements from a Worksheet. Illustration 4-4. SO 1 Prepare a worksheet. Income Statement ( Laporan Laba Rugi ) Retail/Distributor/ Manufaktur. Sales ( Penjualan ) xxx Cost of Goods Sold (HPP) xxx

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FINANCIAL STATEMENTS

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  1. FINANCIAL STATEMENTS IngeGunawan, S.E., M.Si., CMA.

  2. Preparing Financial Statements from a Worksheet Illustration 4-4 SO 1 Prepare a worksheet.

  3. Income Statement (LaporanLabaRugi)Retail/Distributor/Manufaktur Sales (Penjualan) xxx Cost of Goods Sold (HPP) xxx ---- - Gross Profit (LabaKotor) xxx Biaya2 Operasi: • BiayaAdministrasi xxx • Biayaangkutpenjualan xxx • Biayaiklan/promosi xxx ---- + Total Biayaoperasional xxx ---- - Net Income (LabaBersih) xxx

  4. Cost of Goods Sold (HPP)Retail/Distributor SediaanAwalBarangJadi xxx Pembelianbersih xxx ------ BarangTersediaUntukDijual xxx Biayaangkutpembelian xxx (-) SediaanAkhirBarangJadi (xxx) ------ COGS atau HPP xxx

  5. Perusahaan Manufaktur • BiayaProduksi: • BiayaBahan Baku • BiayaTenagaKerjaLangsung • Biaya Overhead Pabrik • BiayaOperasi: • BiayaAdministrasidanUmum • BiayaPemasaran/Marketing

  6. BiayaProduksi • BiayaBahan Baku: • SediaanBahan Baku Awal xxx • PembelianBahan Baku (nett) xxx • SediaanBahan Baku Akhir (xxx) ------ BiayaBahan Baku xxx • BiayaTenagaKerjaLangsung xxx • Biaya Overhead Pabrik xxx ----- + BIAYA PRODUKSI xxx

  7. COGS (HPP) Perusahaan Manufaktur SediaanBarangJadiAwal xxx BarangDalam Proses Awal xxx BiayaPorduksi xxx (-) BarangDalam Proses Akhir (xxx) ----- HargaPokokProduksi xxx (-) SediaanBarangJadiAkhir (xxx) ------ COGS/HPP xxx

  8. Family Business • PemilikBisnismemilikiHubunganVertikaldenganMahasiswa (ortuataukakeknenek, kakeknenekbuyut) • Bisnis di Surabaya dansekitarnya (yang SETIAP HARI) dapatdikunjungidandiawasi • Bisnis (kantorpusat) telahberdiri minimum 10 tahundanmemiliki minimal 10 karyawan. • Membuat Proposal mengenaiTanggungJawabMahasiswa di BisnistersebutsebagaibahanpertimbanganditerimaatauditolakpermohonanMahasiswamasuk Family Business. “Keterlibatanmahasiswaharussignifikan, jelasdannyata” • Bersiapmempresentasikan Proposal (apabiladirasakanperluakandipanggil) • Bila Proposal disetujuimakaakanmengisidanmengembalikanbeberapa form kesepakatan yang harusditandatanganiolehmahasiswadanpihakkeluarga.

  9. MahasiswaFamBuz Class • Kevin Simon Johannes G • Danny H Goenawan • Alfian James Andrian • Hugo AT Indra Soba • Dianna Kevin Yuwono • SuharyaniOchta Kevin Varian • Albert S Hero • Wilson Dara • Kelvin FK Andre Yuswanto • IwanPranataFinky • Lisa Tam Hendy B

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