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LAPORAN KEUANGAN (RANGKUMAN)



PENGERTIAN LAPORAN KEUANGAN

Laporan keuangan adalah suatu laporan yang bergunauntuk menyimpan informasi keuangan yang dapat dipercaya kepada pihak yang berkepentingan

tujuan pembuatan laporan keuangan:
  1. memberikan  informasi tentang jumlah kewajiban, jenis jenis kewajiban dan modal
  2. memberikan informasi keuangan yang di gunakan  oleh pemakain laporan untuk menaksir kemampuan perusahaan dalam memperoleh laba
  3. memberikan informasi tentang kinerja managemen dalam satu periode

Karakteristik laporan Keuangan :
  1. dapat dipahami
  2. relevan
  3. keandalan 
  4. dapat dibandingkan

 pihak pihak yang berkepentingan dalam laporan keuangan :
  1.  pihak internal : pihak managemen dan perusahaan
      2. pihak eksternal : kreditur,pemerintah,investor,karyawan,masyarakat

Jenis jenis laporan keuangan :
  1. Neraca     : laporan yang menunjukan kondisi keuangan perusahaan pada saat waktu tertentu
  2. laporan laba rugi    : berisikan tentang keuntungan dan kerugian perusahaan selama satu  periode
  3. laporan arus kas  : menyajikan informasi tentang penerimaan dan pengeluaran kas suatu perusahaan
           

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