Persamaan Dasar Akuntansi

Persamaan dasar akuntansi dalam Laporan Keuangan

Persamaan dasar Akuntansi

Persamaan dasar akuntansi merupakan persamaan yang menyajikan jumlah aktiva perusahaan dan tuntutan atau kewajiban terhadap aktiva tersebut, yang digambarkan dalam hubungan aktiva, hutang dan model pemilik.

Aktiva = hutang + modal

Aktiva merupakan sumber ekonomis dari suatu usaha yang diharapkan dapat memberikan keuntungan bagi usaha tersebut dimasa datang

Hutang merupakan tuntutan dari pihak luar dalam bentuk kewajiban ekonomis atau hutang yang harus dibayarkan kepada pihak luar yang bertindak sebagai kreditur

Modal pemilik merupakan tuntutan dari dalam yang bersala dari pemilik perusahaan karena telah menanamkan modalnya ke dalam perusahaan, yang dapat dihitung dengan mengurangkan hutang dari jumlah aktiva.

Laporan Keuangan

Sumber informasi yang digunakan dalam melakukan analisa kinerja keuangan perusahaan. Laporan keuangan dihasilkan perusahaan merupakan salah satu informasi yang dapa digunakan dalam memantau kinerja perusahaan. Ada 5 komponen yang digunakan dalam menentukan laporan keuangan suatu perusahaan, yaitu:

1. Neraca


2. Laporan laba-rugi


3. Laporan perubahan modal


4. Laporan arus kas

Pada semua laporan keuangan harus dicantumkan:

1. Nama perusahaan


2. Judul laporan


3. Tanggal /  periode laporan

Neraca merupakan daftar seluruh aktiva, hutang dan modal pada suatu tanggal tertentu, biasanya pada saat akhir bulan atau akhir tahun

Aktiva merupakan barang (fisik) atau hak (tidak terwujud) yang mempunyai nilai uang. Pada umunya aktiva dibagi menjadi dua bagian, yaitu:

1. Aktiva lancar (current Asset)

Merupakan aktiva yang dapat dicairkan menjadi uang kas atau dijual atau dihabiskan dalam waktu kurang dari satu tahun atau sama dengan satu tahun operasi normal perusahaan. Yang termasuk aktiva lancar:

1. Kas


2. Piutang dagang


3. Wesel tagih


4. Persediaan


5. Sewa dibayar dimuka


6. Aktiva tetap (Fixed Asset/Plan asset)

Merupakan aktiva berwujud yang digunakan perusahaan yang lebih bersifat permanen atau relatif tetap, dan meliputi peralatan, mesin, kendaraan, bangunan dan tanah. Kecuali tanah, aktiva lain secara bertahap menyusut atau kehilangan manfaatnya dengan berlalunya waktu.

 

Excel dan Spreadsheet

Excel

Hubungan excel dan spread sheet

Spreadsheet merupakan alat atau tool dalam bentuk baris dan kolom yang digunakan untuk menganalisis data dan dapat digunakan untuk membuat model – model perhitungan seperti menggunakan rumus dalam perhitungan dll,

Excel merupakan program spreadsheet yang kita gunakan dan berjalan pada sistem operasi windows. Spreadsheet disebut juga sebagai worksheet. Worksheet ini terdiri dari sel-sel yang berbentuk pada perpotongan kolom dan baris.

Jenis data dalam Excel

Ada dua jenis data dalam Excel, yaitu:

1. Label atau karakter


2. Value, yaitu baik berupa numeric (angka), fungsi maupun formula (rumus)

Karakter label

1. Dimulai dengan huruf atau dengan karakter lain yang menunjukkan label


2. Bila ingin memasukkan data yang mengandung numeric, maka harus diawali dengan tanda ‘


3. Panjang label maksimal mencapai 32000 karakter

Karakter Numerik

1. Harus diawali dengan angka, yaitu 0-9 atau karakter+ -. $ # ( @.


2. Dapat diakhiri dengan tanda % sebagai notasi persen


3. Nilainya harus antara 10-99 sampai dengan 1099 dan perhitungan yang dapat diterima adalah 10308 sampai dengan 10 308 (tergantung versi Excel yang digunakan)


4. Didahului tanda currency atau satuan mata uang, dengan default $.

Karakter Rumus

1. Diawali dengan tanda =


2. Untuk fungsi, diawali dengan tanda =


3. Menggunakan symbol matematika (seperti + - * / ^ )


4. Tidak menggunakan spasi


5. Tidak menggunakan tanda “,” bagi angka yang lebih besar dari 999

 

Jenis operator

Operator merupakan symbol dalam suatu rumus yang menunjukkan hubungan antara dua nilai atau dua jenis operasi yang akan dijalankan.

Ada tiga jenis operator dalam Excel:

1. Operator Aritmatika




1. ^


2. * /


3. + -




2. Operator Logika




1. =


2. <> 


3. < 


4. > 


5. <=


6. >=


7. NOT


8. AND


9. OR




3. Operator String




1. &

 

Functions with no types. The use of void.

If you remember the syntax of a function declaration:
type name ( argument1, argument2 ...) statement
you will see that it is obligatory that this declaration begins with a type, that is the type of the data that will be returned by the function with the return instruction. But what if we want to return no value?
Imagine that we want to make a function just to show a message on the screen. We do not need it to return any value, moreover, we do not need it to receive any parameters. For these cases, the void type was devised in the C language. Take a look at:

#include <iostream.h>
void dummyfunction (void)
{
cout << "I'm a function!";
}
void main ()
{
dummyfunction ();
getch();
}

The following is the result:
I'm a function!
Although in C++ it is not necessary to specify void, its use is considered suitable to signify that it is a function without parameters or arguments and not something else.

What you must always be aware of is that the format for calling a function includes specifing its name and enclosing the arguments between parenthesis. The non-existence of arguments does not exempt us from the obligation to use parenthesis. For that reason the call to dummyfunction is
dummyfunction ();

This clearly indicates that it is a call to a function and not the name of a variable or anything else.

Source : Cplusplus.com

Function

A function is a block of instructions that is executed when it is called from some other point of the program. The following is its format:

type name ( argument1, argument2, ...) statement

where:
· type is the type of data returned by the function.
· name is the name by which it will be possible to call the function.
· arguments (as many as wanted can be specified). Each argument consists of a type of data followed by its identifier, like in a variable declaration (for example, int x) and which acts within the function like any other variable. They allow passing parameters to the function when it is called. The different parameters are separated by commas.
· statement is the function's body. It can be a single instruction or a block of instructions. In the latter case it must be delimited by curly brackets {}.

Here you have the first function example:

#include <iostream.h>

int addition (int a, int b)

{

  int r;

  r=a+b;

  return (r);

}

void main ()

{

  int z;

  z = addition (5,3);

  cout << "The result is " << z;

  getch();

}

Output of the above program is shown in below:

The result is 8

In order to examine this code, first of all remember something said at the beginning of this tutorial: a C++ program always begins its execution with the main function. So we will begin there.

We can see how the main function begins by declaring the variable z of type int. Right after that we see a call to addition function. If we pay attention we will be able to see the similarity between the structure of the call to the function and the declaration of the function itself in the code lines above:

The parameters have a clear correspondence. Within the main function we called to addition passing two values: 5 and 3 that correspond to the int a and int b parameters declared for the function addition.

At the moment at which the function is called from main, control is lost by main and passed to function addition. The value of both parameters passed in the call (5 and 3) are copied to the local variables int a and int b within the function.

Function addition declares a new variable (int r;), and by means of the expression r=a+b;, it assigns to r the result of a plus b. Because the passed parameters for a and b are 5 and 3 respectively, the result is 8.

The following line of code:

return (r);

finalizes function addition, and returns the control back to the function that called it (main) following the program from the same point at which it was interrupted by the call to addition. But additionally, return was called with the content of variable r (return (r);), which at that moment was 8, so this value is said to be returned by the function.

The value returned by a function is the value given to the function when it is evaluated. Therefore, z will store the value returned by addition (5, 3), that is 8. To explain it another way, you can imagine that the call to a function (addition (5,3)) is literally replaced by the value it returns (8).

The following line of code in main is:

cout << "The result is " << z;

that, as you may already suppose, produces the printing of the result on the screen.

Source : Cplusplus.com

The For Loop

The for loop.

Its format is: for (initialization; condition; increase) statement; and its main function is to repeat statement while condition remains true, like the while loop. But in addition, for provides places to specify an initialization instruction and an increase instruction. So this loop is specially designed to perform a repetitive action with a counter.

The initialization and increase fields are optional. They can be avoided but not the semicolon signs among them. For example we could write: for (;n<10;) if we want to specify no initialization and no increase; or for (;n<10;n++) if we want to include an increase field but not an initialization.

Optionally, using the comma operator (,) we can specify more than one instruction in any of the fields included in a for loop, like in initialization, for example. The comma operator (,) is an instruction separator, it serves to separate more than one instruction where only one instruction is generally expected. For example, suppose that we wanted to intialize more than one variable in our loop:

for ( n=0, i=100 ; n!=i ; n++, i-- )

{

// whatever here...

}

This loop will execute 50 times if neither n nor i are modified within the loop:

n starts with 0 and i with 100, the condition is (n!=i) (that n be not equal to i). Beacuse n is increased by one and i decreased by one, the loop's condition will become false after the 50th loop, when both n and i will be equal to 50.

Source: cplusplus.com

The do-while loop

Format: do statement while (condition); Its functionality is exactly the same as the while loop except that condition in the do-while is evaluated after the execution of statement instead of before, granting at least one execution of statement even if condition is never fulfilled. For example, the following program echoes any number you enter until you enter 0.

#include <iostream.h>

void main ()

{

  long n;

  do {

    cout << "Enter number (0 to end): ";

    cin >> n;

    cout << "You entered: " << n << "\n";

  } while (n != 0);

 getch();

}

The do-while loop is usually used when the condition that has to determine its end is determined within the loop statement, like in the previous case, where the user input within the block of intructions is what determines the end of the loop. If you never enter the 0 value in the previous example the loop will never end.

Source : Cplusplus.com

Repetitive structures or loops

Loops have as objective to repeat a statement a certain number of times or while a condition is fulfilled.

The while loop.

Its format is: while (expression) statement and its function is simply to repeat statement while expression is true.

For example, we are going to make a program to count down using a while loop:

void main ()

{

  int n;

  cout << "Enter the starting number > ";

  cin >> n;

  while (n>0) {

    cout << n << ", ";

    --n;

  }

  cout << "FIRE!";

  getch();

}

When the program starts the user is prompted to insert a starting number for the countdown. Then the while loop begins, if the value entered by the user fulfills the condition n>0 (that n be greater than 0), the block of instructions that follows will execute an indefinite number of times while the condition (n>0) remains true.

All the process in the program above can be interpreted according to the following script: beginning in main:

1. User assigns a value to n.

2. The while instruction checks if (n>0). At this point there are two possibilities:

true: execute statement (step 3,)

false: jump statement. The program follows in step 5.

3. Execute statement:
cout << n << ", ";
--n;
(prints out n on screen and decreases n by 1).

4. End of block. Return Automatically to step 2.

5. Continue the program after the block: print out FIRE! and end of program.

Source : Cplusplus.com