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  TUGAS TEORI AKUNTANSI (Konsep Modal dan Laba)

DOSEN : TRIMANTO SETYO WARDOYO

DISUSUN OLEH :ALYSSA NATASYA BARNAS (1202120040)

EVA FEBRINA (1202120046) NITA KARLINA (1202120056)

AKUNTANSI B

PRODI AKUNTANSIFAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS TELKOM2015

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KATA PENGANTAR 

P!" #$%& %'" '*!'+%'* %,-'."&'+ T-'* Y'*/ M'-' E#' '-' '.' #''+

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B'*.*/ A&"3 2015

K,3% 

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DAFTAR ISI

BAB 9................................................................................4

Kas, Modal dan Laba................................................................4A. TINJAUAN UMUM...................................................................4

B TUJUAN INFORMSASI ARUS KAS.................................................5C. PENYAJIAN DAN PREDIKSI INFORMASI ARUS KAS..........................8

D. PENGKURAN LABA................................................................10

BAB !.............................................................................16

Kons"# Laba dan P"la#o$an K"%an&an..........................................16A. PENDA'ULUAN....................................................................16

B. KONSEP LABA PADA TINGKAT SINTAKTIK ...................................16

C. KONSEP LABA PADA TINGKAT SEMANTIK ...................................18

D. KONSEP LABA PADA TINGKAT PRAGMATIK .................................19

E. APA YANG 'ARUS DIMASUKAN DALAM LABA (.............................20

KESIMPULAN....................................................................26

DAFTAR PUSTAKA..............................................................26

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BAB 9

Kas, Modal dan Laba

A. TINJAUAN UMUM

T%)%an da$* In+o$as* A$%s Kas

T!'* +'' .'&" '%*+'*#" ,*&+ FASB '.'3'- ,*$,."'%'* %,'.'

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$'*/ ."+,&"+%'* 3,- #,'- ,&#'-''*

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“Prospek dari penerimaan kas itu dipengaruhi oleh kemampuan perusahaan untuk 

menghasilkan cukup kas untuk memenuhi kewajibanya pada saat jatuh tempo dan

CFj 

(1+r ) j

8/18/2019 TA BAB 9 10

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kebutuhan operasi kas lain untuk menginvestasikan kembali dalam operasi dan

untuk membayar dividen tunai&'adi pelaporan keuangan harus memberikan

informasi untuk membantu investor kreditor dan pihak lain untuk menetapkan

 jumlah waktu dan ketidakpastian dari arus masuk kas bersih prospektif pada

 perusahaan yang berkaitan!

D,*/'* ,*3"#'%'* %,'3" ,'''* (2) '.' +"*/%'+ ,&#'-''* ."-'#"3'%'*:

TV  0=∑ j=1

∞

( ENCFj(1+r ) j )D"'*':

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".,*+"+'# '&# %'#

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I.,*+"+'# "*" .''+ ."+3"#%'* %,'3" *+% #,+"' ,&"., j #,'/'" :

 ENCFj = LCFj + LCFj + MICFj D"'*':L=F > A&# %'# ,,&" "*!''* (,"-)SH=F > A&# %'# ,,/'*/ #'-' '$&"+'# (,"-)MI=F > A&# %'# ,,/'*/ #'-' "*&"+'# (,"-)

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."'+'# ,*/-'#"3'*:

∑ j=1∞

( ENCFj

(1+r ) j )=∑ j=1∞

( LCFj

(1+r ) j )+∑ j=1∞

( LCFj

(1+r ) j )+∑ j=1∞

( MICFj

(1+r ) j ) N"3'" .'&" ,&#'-''* #,7'&' %,#,3&-'* #,7'&' ".,*+"% #'' .,*/'* *"3'" ,*'-'*'*.'&" ,,&" "*!''* ,,/'* #'-' '$&"+'# .'* ,,/'*/ #'-' "*&"+'#

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C. PENYAJIAN DAN PREDIKSI INFORMASI ARUS KAS

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P"$a&a 92 3 La#o$an A$%s Kas 4 M"0od" Lan&s%n&

=OMPANY MLAPORAN ARUS KAS KONSOLIDASI

UNTUK TAHUN YANG BERAKHIR 0 DESEMBER 1CI

K,*'"%'* (P,*&*'*) .'3' K'# .'* E%"9'A&# K'# .'" A%+"9"+'# ,&'#"

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K'# $'/ ."+,&"' .'&" ,3'*//'* 150

K'# $'*/ ."'$'&%'* %,'.' ,'#% .'* %'&$''* (12000)

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B*/' $'*/ ."+,&"' 55

B*/' $'*/ ."'$'&%'* (220)

P'!'% ,*/-'#"3'* $'*/ ."'$'&%'* (25)

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H'#"3 .'&" ,*!'3'* 8'#"3"+'# 600

P,'$'&'* '+'# ,#,3 ,*!'3'* '&"% 150

P,*/,3'&'* %'# (1000)

P,'$'&'* *+% ,,3"'* ='*$ S #,+,3'- %'# .",&3,- C25

K'# ,"- .'&" '%+"9"+'# "*9,#+'#" (115)

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P,"*!''* ,"- ,*&+ ,&! '+'#%&,."+ 00

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H'#"3 .'&" ,*,&"+'* #'-' "'#' 500

D"9".,* $'*/ ."'$'&%'* (200)

K'# ," .'&" '%+"9"+'# ,*.'*''* 5

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. A$%s Kas Sa0%an Usa5a

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."%&'*/ %'# $'*/ .""*9,#+'#"%'* ."%&'*/ %,*'"%'* .'3' 3"%"."+'# '.'3'- :(5) > 165 115 1065

A&# %'# ."."#+&"#"%'* ." '*+'&' .' %,3% ,'%'" .'3' 7"*+- %-## "*" :

K,.'*$' '.'3'- ,,/'*/ #'-' .'* ,,/'*/ #&'+ +'*/ I*" ."+3"#%'*:"#j > 500200 > 00

 ,"#j > 00125400 >557

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/. P$"d*s* a0as A$%s as Masa d"#an

S'3'- #'+ %,#3"+'* .'3' ,*//*'%'* '&# %'# -"#+&"# #,'/'" ,&''3

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.'* ,3'*/ '*'!,,* ,*/ ."/'&"#''-" 3,- FASB ,*3"#:“/anajemen mengetahui lebh banyak perusahaan dan kegiatannya daripada investor 

kreditor atau ‘pihak luar’ lain dan sering dapat meningkatkankegunaan dari informasi

keuangan dengan mengidentifikasikan transaksi-transaksi kejadian lain dan situasi-situasi

tertentuyang mempengaruhi perusahaan dan menjelaskan dampeak keauangannya!

D. PENGKURAN LABAM,*&+ FASB:

“,aba komprehensif adalah perubahan dalam ekuitas suatu perusahaan bisnis

 selama satu periode!

“Pengujian atas keberhasilan 0atau kegagalan1 operasi dari suatu perusahaan

adalah seauh mana kas yang dikembalikan lebih besar 0atau lebih kecil1 dari kas

 yang dibelanjakan 0diinvestasikan1 dalam jangka panjang!.

. Modal La6an Laba

 L'' '.'3'- '&# !'#' ,3'3" '%+ M.'3 '.'3'- ,&!.'* .'&"

 !'#'!'#' '#' .,'*1) L'' %&,-,*#"8 

M,*/'7 '.' 3'' $'*/ +,&+'*/ '.' ,,/'*/ #'-' "'#'#'!' .'*

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 ,&"., $'*/ 3'3 $'*/ ,#%" ."3'&%'* #,'/'" ,&'-'* .'3' 3''

."+'-'* "#' 3,"- '"% ."'*.'*/ #,'/'" .'&" 3'' *+% ,&"., "*"2) L'' #'+'* #'-'

M,*/'7 '.' 3'' $'*/ +,&+'*/ %,'.' ,&#'-''* #,7'&' %,#,3&-'*

/. Kons"# P""l*5a$aan K"a-aan da$* Laba

S,'/'" 7*+- !"%' '%+"9' ,&#'-''* ."*"3'" '.' 0000 '.' '%-"& 

 ,&"., .'* 6000 '.' ''3 ,&"., 3'' '%'* 4000 "3' +".'% '.'

+&'*#'%#" .'3 .'* ,'$'&'* ."9".,* @"%' ,*''-'* #'-' .'3

#,!3'- 11000 +,3'- ."!'3 .'* !"%' ."9".,* #,!3'- 000 +,3'-

."'$'&%'* #,3'' ,&"., "+ 3'' ,"- '%'* ,*!'." 1000 .,*/'*

 ,%'+''* 3'"*:L'' ( 00011000) (0000 6000)

S,7'&' '3!''& "3' w ,&'%'* %,#,!'-+,&''* : INC  j  = CF  j + (W  j  – W  j-1 )

B,,&'' ,+., *+% ,*"3'" %,%'$''* "*" ,*7'% :1 P,*"3'"'* ,&#'-''* .,*/'* ,*//*'%'* *"3'"*"3'" '#%'**+% 

'%+"9' ** *,+,& .'* ,*''- *"3'" %'# #,%'&'*/ .'&" '%+"9' *,+,& 

$#*/ &*/&'*/%'* %,'!"'*2 P,*!3'-'* -'&/' !'3 ,,&'' '%+"9' ,&#'-''* ."%&'*/" ,!3'-'*

%,'!"'*

8/18/2019 TA BAB 9 10

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K'"+'3"#'#" '3"&'* ,"- '#' .,'*. '&" %'# '+' !'#' $'*/ ."-'&'%'*

."+,&"' #,3'' & ,&#'-''* +,,+4 P,*"3'"'* '+'# ,&#'-''* ,&.'#'&%'* -'&/' '#'& #'-' '#' ,&!'3'*

$'*/ ."+,&'%'* '.' ++'3 #'-' $'*/ ,&,.'&

Laba Ind*1*d%al La6an sa0%an %sa5a. NI .'&" ,,/'*/ #'-' '$&"+'# > (."9".,* %*+&"#" .'3)

 ,&'-'* .'3' %,%'$''*

 ,,/'*/ #'-' '$&"+'#> S'CF ) 7 ∆ MAS'8 )

 NI .'&" ,,/'*/ #'-' '$&"+'# > (."9".,* %*+&"#" .'3)

 ,&'-'* .'3' %,%'$''*

 ,,/'*/ #'-' "*&"+'#> MICF ) 7 ∆ MIS'8 )

 NI .'&" ,,/'*/ +'*/ .'* ,,&" "*!''*

> (B*/' "*!''* '& ,3*'#'*) ,&'-'*.'3' %,%'$''* ,,/'*/ +'*/> LCF ) 7 ∆ L8 )

D,*/'* ,&%'+''* 3'"* %"+' .''+ ,*3"# 3'' #'+'* #'-' (ENIN=)#,'/'":ENINC )  ENCF ) 7 ∆  MAS'8 ) 7 MICF ) 7 ∆  MIS'8 )7 LCF ) 7 ∆

L8 )

T,+'" %,+"/' &'# '&# %'# ." %'*'* +,&/'*/ *+% ,,*+% '&# %'#

#'+'* #'-' !'." %"+' .''+ ,*3"#%'* %,'3" ,'''* #,'/'" :ENINC )  ENCF ) 7 ∆  :MAS'8 ) 7 MIS'8 ) 7 L8 );

I*" .''+ ."+3"#%'* %,'3" #,'/'" :ENINC )  ENCF ) 7 ∆  EN8 )

ENW> %,%'$''* .'&" #,' "*9,#+& .'* %&,."+& .'3' #'+'* #'-' +,,+

D"9".,* ∆  3'' ."+'-'* NI >(D"9".,* K*+&"#" .'3) ∆  K,%'$''* ,"-

> S'CF ) 7 ∆  N8 )

L'' #'+'* #'-' > K'# ,"- $'*/ ."'$'&%'* %,'.' ,,&" "*!''* %'# ,"- $'*/ ."'$'&%'* %,'.' ,,/'*/ #'-'

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'$&"+'# ,&'-'* ,*'-'*'* .'&" ,,&" "*!''*

 ,,/'*/ #'-' "*&"+'# .'* ,,/'*/ #'-'

'$&"+'#

> LCF ) 7 MICF ) 7S'CF ) 7∆

 ENN8 )> ENCF ) 7 7 ∆  ENN8 )

8/18/2019 TA BAB 9 10

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ENNW > K,%'$''* ,"- #'+'* #'-' '+' N"3'" % ,%"+'# ,"3"% 

."+''- +'*/=. 'a$&a Mas%an K*n*

A'"3' '#%'* ."*$'+'%'* .'3' #'+'* *"3'" %"*" ( 7&&,*+ 9'3,)

 ,&-"+*/'* 3'' '.'3'- #'' #,,&+" "'$' -"#+&"# +,+'" 3'' $'*/

."-'#"3%'* ,*7'% ,*'-'*'* %,*+*/'* .'* %,&/"'* $'*/ ,&'#'3 .'&"

 ,&'-'* -'&/'Laba sa0%an %sa5a >dasa$ as%an *n*? ENCF ) 7 ∆  ENC@ )

EN=V > *"3'" #'+'* #'-' .'3' #'+'* -'&/' '#%'* %"*". P""l*5a$aan Da-a B"l* -an& Kons0an

P'&' ,%* #,&"*/ ,*,/'#%'* '-' 3'' -'&# ."%& .'3'

#'+'* *$'+' .'* %'* #'+'* *"*'3:Laba sa0%an %sa5a >dasa$ da-a b"l* ons0an ? ENCF ) 7 ∆  ENCF@ )

EN=FV> N"3'" #'+'* #'-' .'3' #'+'* .'$' ,3" %*#+'*

. E*1al"n Kas K*n*S,'/'" '3+,&*'+"8 3'"* +,&-'.' %'"+'3"#'#" .'&" #'+ ,&#'-''*

.'3 ,&#'-''* .''+ .".,8"*"#%"'* #,'/'" !3'- '*/ '+' ,%"9'3,* %'#

.'&" #,' '%+"9' ."%&'*/" !3'- ,%"9'3,* '*/ .'&" %,'!"'*Laba sa0%an %sa5a >dasa$ "*1al"n as *n* ? ENCF ) 7 ∆  ENM@A )

ENMVA > N"3'" #'+'* #'-' .'3' #'+'* *"3'" '#'& .'&" '#"*/'#"*/

'%+"9'

Ka#*0al*sas*

U%&'* $'*/ '3"*/ #,&"*/ ."#'&'*%'* *+% '%+"9' ,"- .'&" ,,%"8 +,&"+"# '.'3'- ,*/%'"+'3"#'#" *"3'" ,'/"'* %'# $'*/."-'&'%'* %,'.' ,,/'*/ #'-' 3,- ,&#'-''* #,3'' #"#' -".

 ,&#'-''* +,,+ +,&'#% !3'- +,&'%-"& $'*/ ."-'&'%'* '%'*."'$'&%'* '.' #''+ 3"%"."+'# @"%' "*9,#+'#" ."3'%%'* *+% !3'- +'-*$'*/ '#+" .,*/'* -'&''* +".'% -'*$' *+% "'3'* #,3'' +'-* +'-*"*" +,+'" !/' ,3*'#'* .'3 '.' '%-"&*$' '%' ,'''* .''+ ."+3"##,'/'":

vo=∑i=1

nCF 

(1+r ) j+

  vn

(1+r )n

U*+% #'+ ,&"., +*//'3 .''+ ."+3"# %,'3" ,*!'.":

vo=CF 1

(1+r )+  V 1

(1+r)P,*$#*'* %,'3" ,'''* ,*/-'#"3%'*V  1=(1+r )Vo−CF 1

D,*/'* %'+' %'+' *"3'" .'&" "*9,#+'#" #,#,&'*/ .''+ .",&%"&'%'* ,&+- .,*/'* *'"%*$' #% */' +,+'" ,*&* .,*/'* !3'- %'#$'*/ ."%*##" P,*$#*'* %,'3" "*" #,#'" .,*/'* .,8"*"#" %"+'+,*+'*/ 3'' ."+,%'* '-'

Laba CF 1+ (V 1−V  0 )=rVo

D,*/'* ,&%'+''* 3'"* 3'' , '*+, .'&" #,#,&'*/ .''+ ."-"+*/.,*/'* ,*//'*/%'* '&# %'# $'*/ ."-'&'%'* #,#,&'*/ *+% ."+,&"'

8/18/2019 TA BAB 9 10

13/26

.'&" ,&#'-''* .,*/'* ,&'-'* $'*/ .",&%"&'%'* .'3' *"3'" .'* ,*'-'*'* &'*/ "+ ." '*' *"3'" *"3'"*$' ."+,+'%'* .,*/'*,*."#%*+%'* '&# %'# '#' .,'* $'*/ ."-'&'%'* P'.' +"*/%'+'*

 ,&#'-''* %"+' ,,&3,-:Laba sa0%an %sa5a ENCF 7 >T@2T@o? $T@o

D,*/'* ,&%'+''* 3'"* 3'' , '*+, .'&" ,&#'-''* .''+ ."-"+*/.,*/'* ,*//'*/%'* '&# %'# ,&#'-''* $'*/ ."-'&'%'* .,*/'*

 ,&'-'* $'*/ .",&%"&'%'* .'&" ++'3 *"3'"*$' P,&#'* "*."9". .'* ,&#'-''* %,.'*$' .''+ ."'- .'&" , '*+, %, , #+ .,*/'* ,#'+%'* '.' '&# %'# $'*/ ."&,'3"#'#"

  Ka#*0al*sas* dala K"0*da#as0*an

  D' %'## +,&!'." ." #"*" P,&+'' '#'& ."%'+'%'* 3,*/%' S,7'&' 8&'3 "*" ,&'&+" '-' ,&.'/'*/'* .''+ ."3'%%'* *+% #,' %."+" .'* ."#,' N,/'&' ." .*"' Y'*/ %,.' '#'& ."%'+'%'* +'% 3,*/%' D,*/'*

 ,&%'+''* 3'"* ,&.'/'*/'* +'% .''+ ."3'%%'* *+% '&'*/ '&'*/

+,&+,*+ ." .*"' A'"3' %'## %,.' +,&!'." .'* ,,&'' ,*/'*//' "*",&'%'* -'3 $'*/ *&'3 '%' #,7'&' +,%*"# ,*!'." +'% 3'$'% *+% ,*.,8"*"#"%'* '*/%' 3'' , '*+, ,&#'-''* '+'# .'#'& *"3'" %'"+'3"#'#" I*+"

 ,&'#'3'-'**$' '.'3'- '-' .,*/'* +".'% '.'*$' '#'& "#' +".'% '.'%,#,'%'+'* +,*+'*/ *"3'" '3"&'* '*8''+ '#' .,'* .'&" '%+"9' '%+"9'

D'3' %'## %,+".'%'#+"'* %,'*$'%'* ,*/'&'*/ ,*.,8"*"#"%'*+"*/%'+ $'*/ +,'+ #,'/'" +"*/%'+ #$,%+"8 $'*/ ."#$'&'+%'* *+% "*9,#+'#".,*/'* &,#"% $'*/ #'' '+' +"*/%'+ "'3'* +'&/,+ !/' ."%,*'3 #,'/'"

 "'$' %,#,'+'* T,+'" !"%' '*+"#"'#" '.' '%-"& ,&"., ,&'- #,!'%  ,&"., ''3 3'' #!,%+"8 , #+ *+% ,&"., "*" '%'* ,&,.' .'&" 3''#!,%+"8 $'*/ ."'*+"#"'#" '+' , '*+, S,,*+'&' 3'' #!,%+"8 $'*/."'*"#"'#" .".'#'&%'* '.' *"3'" #!,%+"8 .'&" '%+"9' '%+"9' ,&#'-''* '.'''3 ,&"., 3'' #!,%+"8 '7+'3 '+' , #+ ,*7'% ,&'-'* .'3'*"3'" #!,%+"8 '%+"9' '.' '%-"& ,&".,

  K"s*#%lan

  P,*.,%'+'* %'"+'3"#'#" '&# %'# '#' .,'* *+% ,*.,8"*"#"%'* 3'',*/-'#"3%'* #,!3'- %*#, $'*/ ,&/*' M"#'3*$' .",&'/'%'* '-':

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'#' ,*.'+'*/ .'* '$' '$' ,*!'3'*2 P,&'-'* .'3' ,*/-'&''* ,&%,*''* .,*/'* '&# %'# '#' .,'*

+"3 %'&,*' ,&'-'* '"% .'3' ,*'%#"&'* ,8"#",*#" '+' %,%&'*/'*

'*'!,,* '+' ,*/-'&''* ,*/,*'" %*."#" %*."#" ,%*" (#,,&+"

 ,&'-'* #,3,&') H'3 "+ .''+ ."#,'%'* 3,- +""# '+' ,#""#,

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."-'&'%'* .''+ ."#,'%'* 3,- %,*+*/'* '+' %,&/"'* ,*.'.'% .'&"

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%*#,+'3 .'* &'%+"# *+% +!'* '%*+'*#" K,%&'*/'* &'%+"# +"3+,&+'' .'&" #"8'+ #!,%+"8 .'&" ,*/-'&''* "+

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$'*/ ."'*!&%'* '*'!,,* '+' -'*$' #"+'#" $'*/ ,"8'+ %,,+3'*J

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 '-' #,' #'-' .''+ .",3" '.' -'&/' "+ N'* .,"%"'* ,&'%'* &'%+"% #+'*.'& *+% ,*$''%'* -'&/' '&!"*'3 .,*/'* ++'3 -'&/' '.'#"+'#" #"+'#" +,,+ Y'*/ 3'"* ,&,*.''+ '-' -'&/' #'-'.",*/'&-" 3,- 8'7+& 8'7+& ,%#+,&*'3 .'* "3#"9, M,&,%',*$"3%'* '-' #,/" .''+ ."!" .''+ ."8#,+ 3,- +".'% '.'*$' ,'#

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BAB !

Kons"# Laba dan P"la#o$an K"%an&an

A. PENDA'ULUAN

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%,+#'* '*'!,&"'3 '#' .,'*

B. KONSEP LABA PADA TINGKAT SINTAKTIK 

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O#"$as* Yan& D*5"n0*an

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$'*/ ."'$'&%'* %,'.' ,,/'*/ #'-' .'* ,*/-'#"3'* $'*/ +".'% ."'/"%'*.'3' %*#, "*" I+ +".'% -'&# +,&+'*/ %,'.' ,"3"% &'!' +,+'" !/' %,'.'#,' ,*,&"' '+' ,*/%3'" 3'"* .'&" *"3'" +''- ,&#'-''* H'*$' .'3'%'## 3"%"."+'# ,,/'*/ #'-' "'#' ,*$'" %3'" +,"#'

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2 K'&,*' ,,.'%'* #+&%+& %,'*/'* ,&'*."*/'* ." '*+'&' ,&#'-''*.''+ ." '+ 3,"- #,/,&' .,*/'* ,*//*'%'* %*#, 3'' "*"

T"*/%'+ "'3'* '.' ++'3 "*9,#+'#" $'*/ ."-"+*/ .'3' %*#, 3'' "*",*//''&%'* #,7'&' 3,"- '"% ,8"#",*#" &,3'+"9, .'&" .'3 $'*/.""*9,#+'#"%'* .'&"'.' %*#, +"*/%'+ "'3'* '.' ,,/'*/ #'-'

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KESIMPULAN

T!'* +'' .'&" '%*+'*#" ,*&+ FASB '.'3'- ,*$,."'%'* %,'.'"*9,#+& .'* "-'% 3'"* "*8&'#" $'*/ ,&/*' *+% ,*,+'%'* !3'- '%+ .'*%,+".'%'#+"'* .'&" '&# %'# +#,%+"8 A##"*$' '.'3'- '-' '&# %'# "*"."/*'%'* *+% ,*/,#+"'#" *"3'" '#'& .'&" +'*/ ,%"+'# .'* "*#+&,*+%,'*/'* 3'"* $'*/ ."+,&"+%'* ,&#'-''*L'' .".,8"*"#"%'* #,'/'" #&3# #,#.'- ,,3"-'&''* %,#,!'-+,&''* L'' %,'.'

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DAFTAR PUSTAKA

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