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31, 2001 (In millions) Sales $13,234 Cost of goods sold 8,670 Gross profit 4,564 Selling, general and administrative expenses 2,627 Research and development costs Goodwill amortization 779 154 Restructuring costs and asset impairments 659 EARNINGS FROM OPERATIONS 345 Interest expense 219 Other income (charges) (18) Earnings before income taxes 108 Provision for income taxes 32 NET EARNINGS 76 Bandi, 2009 Neraca Kodak Dec 31, (In millions, except per share data) Liabilities and Shareholders’ Equity Assets Current Liabilities Current Assets Payables $ ,276 Cash and cash equivalents $ Short-term borrowings 1,378 Receivables 2,337 Accrued income taxes 544 Inventories 1,137 Current maturities of LTD 156 Deferred income tax charges 521 Total current liabilities 5,354 Other 240 Total current assets 4,683 Other Liabilities Properties Long-term borrowings 1,666 Land, buildings and equipment at cost 12,982 Post-employment liabilities 2,728 Less: Accumulated depreciation 7,323 Other long-term liabilities 720 Net properties 5,659 Total liabilities 10,468 Other Assets Goodwill (net of accumulated amortization of $920) 948 Shareholders' Equity Other non-current assets 2,072 Common stock, par value $2.50 per share, Total Assets $ 13,362 950,000,000 shares authorized issued 391,292,760 shares 978 Additional paid in capital 849 Retained earnings 7,431 Accumulated other comprehensive loss (597) 8,661 Treasury stock, as cost, 100,363,059 shares 5,767 Total shareholders' equity 2,894 Bandi, 2009 Total liabilities and equity $ 13,362ġ1 Income Statement Kodak Sales $13,234 Cost of goods sold 8,670įor Year Ended Dec. Laporan Ekuitas Pemegang Saham Lapoaran Arus Kas ? Bandi, 2009 Perseorangan Perseroan Terbatas LK Agen, Cabang Agen, Cabang Bentuk Usaha & Pencatatan Laporan Keuangan Gabungan Perluasan Penjualan Konsinyasi Angsuran LK Pusat Joint Venture Bandi, 2009ĩ Laporan Keuangan Neraca Laporan Laba Rugi Arus Kas Bukti Bk Jurnal Bk Besar BB Pembantu Bandi, 2009īagian neraca kiri = debet berisi Aset kanan = kredit berisi U + M Bentuk neraca: 1~ account, horisontal, bentuk T 2~ staffel, vertikal Debet/kiri Kredit/kanan = + ASET = UTANG MODAL + A = U M + laba (rugi) A = U + M +P -B Bandi, 2009ĭebet/kiri = Kredit/kanan ASET UTANG MODAL Pendapatn (Biaya) + - + Ø Atau atau _ 1 2 3 4 Bandi, 2009ĭEBET KREDIT 1 ASET + - ~ Akumulasi Depresiasi 2 UTANG ~ Disagio Utang Obligasi 3 MODAL ~ Disagio Modal Saham 4 PENDAPATAN ~ Potongan Penjualan 5 BIAYA, HPP ~ Potangan Pembelian Bandi, 2009
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Arus Kas Bukti Bk Jurnal Bk Besar BB Pembantu posting Bandi, 2009 Mnjmn Mnj Keuangan SPM Ak Keu Lanjutan 1 Ak Keu Lanjutan 2? Bandi, 2009 2 KURIKULUM MENUJU AKL 1 Akuntansi Pengantar 1 Akuntansi Pengantar 2Īk Keu Menengah 1 Ak.