Kewirausahaan 7th Assignment
Nama = Selma Angelica Uli
NIM = 20200801325
Kampus = Gading Serpong Internasional
Questions =
1. Apa yang dimaksud dengan modal kerja? Sebutkan klasifikasi modal kerja menurut Riyanto!
2. Terdiri dari laporan apasajakah laporan keuangan itu? Jelaskan
Answer =
1. Working capital, also known as net working capital (NWC), is the difference between a company's current assets, such as cash, accounts receivable (unpaid customer bills) and inventories of raw materials and finished goods, and current liabilities, such as accounts payable liabilities.
Bambang Riyanto (1995) said that an asset can be divided into 3 concepts, namely quantitative, qualitative, and functional concepts.
• Quantitative concept
focuses on the amount of funds needed by the company to carry out routine operations. In the quantitative concept, working capital is the amount of current assets (gross working capital). The qualitative concept is where current assets are reduced by long-term debt (net working capital).
• Functional concept
focuses on the function of funds owned by the company to generate profits in accordance with the company's main business.
2. Financial Statement
1.) Income Statement
As the name suggests, of course this report will show the condition of profit and loss in a company. This report is usually made to explain the financial condition in a certain period, so that the owners or business actors can find out the condition and make it a reference or evaluation material for the next step. This income statement is divided into two types, including:
a. Single Step Income Statement In this report, it is simple in that what is shown is one category of income and one category of expenditure.
b. Multiple Step Income Statement Meanwhile, the multiple-step income statement will contain more information than the single-step income statement type. Because the manufacture itself will break down operating income and operating costs as well as non-operating income and non-operating costs.
2.) Cash flow statement
In simple terms it can be understood that the cash flow statement or what is known as cash flow will contain information about income and expenses in one period. This financial report can be used as a tool to find out the financial decisions made by the company, evaluate the financial structure, and become a means of setting strategies to deal with changes and opportunities.
3.) Statement of changes in capital
This equity or statement of changes in capital aims to enable the company to describe the increase or decrease in net assets within a certain period or period with certain measurement principles.
4.) Balance Sheet The balance sheet or balance sheet usually contains information about the company's asset and liability accounts for a period. And through this report, we can find out the company's financial position and information.
5.) Notes to Financial Statements
In general, it is possible that company owners or investors will be more familiar with the previous four types of reports. The notes to this financial report refer to additional information that will explain how the condition of the company arrived at its financial statement figures, including describing deviations or perceived inconsistencies.
Thankyou for reading!
