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Subject

Year

: O0342/Public Relations Management


: December 2013

FINANCIAL STATEMENT
Session 13

Learning Objectives
At the end of this session, student
expected to communicate Finance
reporting of the company including Finance
Ratio (Analysis Ratio).
There are some forms of Finance Reporting
of the company which mentioned as
follows:
Statement and Profit/Lost reporting
Bina Nusantara University

Definition of Financial
Statement
Finance Reporting is an accounting
information note of a company on an
accounting period of time which can be used
to describe the companys performance.
Finance reporting is part of finance reporting
process. The complete finance reporting
usually encompasses:
Financial Statement and Profit/Lost reporting
and other form reporting in the company.
Bina Nusantara University

The Trait of Financial


Statement
Financial Statement is prepared or conducted
to give a description or progress report of
Financial statement periodically which
performed by management. So, financial
statement has historical adjective and holistic
as a progress report of financial statement
which consist of combination data it est.:
1) The Fact has been noted
2) Accounting Principles, and
3) Personal insight/notion
Bina Nusantara University

The Form of Financial


Statement
Financial statement in general consist of
Statement and Profit/Lost Reporting,
although in its practice often attached
some other reporting that has objective to
get clear further information. For example:
Capital change reporting, Cash flow
reporting, Basic price accounting, Ratio
Analysis or other attachment draft.
Bina Nusantara University

FINANCIAL ACCOUNTING
The final result of financial accounting is
the designing of financial accounting
which consist of Financial statement and
Profit/lost Reporting.
Accounting data is one of the data used by
management to make a decision in the
company.
Bina Nusantara University

FINANCIAL ANALYSIS
Financial Analysis is determination process
of financial types and an operation in the
company which achieved from accounting
data and other financial reports.
The analysis objective is to know the
condition and prestige which has been
achieved by company that described via
some notes and financial reports.
Bina Nusantara University

CLOSING
THANK YOU

Bina Nusantara University

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