ACCOUNTING AND

FINANCIAL STATEMENT
Lecturer:
ENNY HARDY S.E, M.Si., Ak.
Arrange By :
• DESY SELYATI (1810313120024)
• ELISABETH ANANDA DELA (1810313120033)
• NUR EMELYA (1810313120019)
• ROVI ROHHIMATUL CHASANAH (1810313120049)
• SELVIA RAUDAH (1810313120005)
• DITA RAHMASARI (181031332040)
ACCOUNTING
• Accounting is the systematic and
comprehensive recording of financial
transactions pertaining to a business.
Accounting cycle is divided into 3 stages.
The first stage is recording and posting
them in journals and ledgers. The second
stage is summarizing financial statements.
The third stage is creating of financial
statement.
FINANCIAL STATEMENT
Financial statements are accounting reports
that provide information consists of :
• Income statements are the company’s financial
performance report profits or losses over a
certain period. Income statement is composed
of the following two elements. Income: What
the business has earned over a period.
Expense: The cost incurred by the business
over a period (salaries and wages). Net profit
or loss is arrived by deducting expenses from
income.
Statement of Changes in Equity
• Statement of Changes in Equity details
the movement in owners equity over a
period. The movement in owners equity
is derived from the following
components. Net Profit or loss during the
period as reported in the income
statement shares capital issued or repaid
during the period(modal yang
dikeluarkan, modal yang
dibayarkan).Gains or losses recognized
directly in equity.
 Statement of Financial Position
• The preparation of cash flows aims to show data about
cash flow in and out at a certain period. Based on the
source of cash inflows, the cash flow statement is
divided into three parts. This part are cash flow from
operating activities, cash flows from investment
activities and cash flows from financing activities.
While cash outflows are seen from how much the
amount of expenses incurred by the company.
• Paragraph 1
Simple Present Tense ( noun )
S + is/am/are + noun
Accounting is the systematic and comprehensive recording (karena
ada ini makanya noun/nomimal) of financial transactions pertaining
to a business.

Simple Present Tense (passive voice)

S + is/am/are + verb3.
Accounting cycle is divided into 3 stages.

Simple Present Tense (noun)

S + is/am/are + Noun + O
The first stage is recording(pencatatan) and posting(pemindahan)
them in journals and ledgers(buku besar) = definisi dari tahap pertama
siklus akuntansi
Simple Present Tense
S + is/am/are + Noun
The second stage is summarizing financial statements.

Simple Present Tense

S + is/am/are + Noun
The third stage is creating of financial statement.
• Paragraph 2
Simple Present Tense
S + is/am/are + Noun
Financial statements are accounting reports that provide
information consists of:

Simple Present Tense (no verb)

S + is/am/are + no verb (noun)
Income statements are the company’s financial performance
report profits or losses over a certain period.

Simple Present Tense ( Passive Voice )

S + is/am/are + verb 3
Income statement is composed of the following two elements.
Present Perfect Tense
S + have/has + past participle (Verb 3)
Income: What the business has earned over a period.

Past Tense ( Passive Voice )

S + was/were + Verb 3 + O
Expense: The cost was incurred by the business over a period
(salaries and wages).

Present Tense ( Passive Voice )

S + is/am/are + Verb 3 + O
Net profit or loss is arrived by deducting expenses from
income.
Paragraph 3
Present Tense
S + Verb 1 s/es
Statement of Changes in Equity details the movement in
owners equity over a period.

Present tense (Passive Voice)

S + is/am/are + verb 3
The movement in owners equity is derived from the following
components.
Present Tense (passive voice)
S + verb 3 + O
Net Profit or loss during the period as reported in the income
statement shares capital issued or repaid during the period.
Shares menunjukkan ke net profit (seperti yang dilaporkan di
dalam laba rugi)
Present Tense (passive voice)
S + is/am/are + verb 3
Gains or losses are recognized directly in equity.
Paragraph 4
Present Tense with To Infinitive (complement to verb)
S + verb to infinitive
The preparation of cash flows aims to show data about cash
flow in and out at a certain period.

Simple Present Tense (passive voice)

S + is/am/are + verb 3
Based on the source of cash inflows, the cash flow statement is
divided into three parts.
Present Tense (nominal)
S + is/am/are
This part are cash flows from operating activities, cash flows
from investment activities and cash flows from financing
activities.

Present Tense (Passive voice)

S + is/am/are + verb 3
While cash outflows are seen from how much the amount of
expenses incurred (passive voice) by the company.
 New vocabulary
1. Pertaining (v) = berkaitan
Accounting is always pertaining to the calculation of
the amount of money.
2. Summarize (v) = meringkas
The students are summarizing the task that the
teacher given the economic trade.
3. Compose (v) = Menyusun
The text is composed by famous person.
4. Retain (v) = menahan, memelihara
The company is retained by the entrepreneur.
5. Directly(adv) = langsung
The manager directly gives the information to the
employees
6. Outflow (Noun) = arus keluar
Dollarization helped cushion the crisis by
preventing a crippling outflow of capital.
7. Derive (v) = berasal
The modern name Korea is derived from the name
Koryo.(bentuk passive) - V3

DONE