Neraca adalah gambaran singkat tentang kondisi keuangan suatu usaha pada periode waktu tertentu. Kegiatan bisnis jatuh ke dalam dua kelompok terpisah yang dilaporkan oleh akuntan. Mereka adalah keuntungan keputusan kegiatan, yang meliputi penjualan dan beban. Ini juga dapat disebut sebagai aktivitas operasi. Ada juga pembiayaan dan kegiatan investasi yang meliputi mengamankan uang dari hutang dan ekuitas sumber modal, kembali modal untuk sumber-sumber ini, membuat distribusi dari laba kepada pemilik, melakukan investasi dalam aset dan akhirnya membuang aset.
Laba kegiatan pembuatan dilaporkan dalam laporan laba rugi; pembiayaan dan kegiatan investasi yang ditemukan dalam laporan arus kas. Dengan kata lain, dua laporan keuangan yang berbeda disiapkan untuk dua jenis transaksi. Pernyataan arus kas juga melaporkan kenaikan atau penurunan kas dari laba tahun berjalan dibandingkan dengan jumlah laba yang dilaporkan dalam laporan laba rugi.
Neraca berbeda dengan laporan arus pendapatan dan kas yang melaporkan, seperti dikatakan, pendapatan dari kas dan kas keluar. Neraca merupakan saldo, atau jumlah, atau aset perusahaan, kewajiban dan ekuitas pemilik pada instan dalam waktu. Saldo kata memiliki arti yang berbeda pada waktu yang berbeda. Seperti itu digunakan di neraca panjang, mengacu pada keseimbangan dari dua sisi berlawanan dari bisnis, total aset di satu sisi dan jumlah kewajiban di sisi lain. Namun, saldo rekening, seperti akun aktiva, kewajiban, pendapatan dan biaya, mengacu pada jumlah di account setelah kenaikan rekaman dan penurunan account, seperti saldo di rekening Anda. Akuntan dapat mempersiapkan neraca setiap saat bahwa permintaan manajer itu. Tapi mereka umumnya disiapkan di akhir setiap kuartal, bulan dan tahun. Selalu siap pada penutupan bisnis pada hari terakhir dari periode keuntungan.
Laba kegiatan pembuatan dilaporkan dalam laporan laba rugi; pembiayaan dan kegiatan investasi yang ditemukan dalam laporan arus kas. Dengan kata lain, dua laporan keuangan yang berbeda disiapkan untuk dua jenis transaksi. Pernyataan arus kas juga melaporkan kenaikan atau penurunan kas dari laba tahun berjalan dibandingkan dengan jumlah laba yang dilaporkan dalam laporan laba rugi.
Neraca berbeda dengan laporan arus pendapatan dan kas yang melaporkan, seperti dikatakan, pendapatan dari kas dan kas keluar. Neraca merupakan saldo, atau jumlah, atau aset perusahaan, kewajiban dan ekuitas pemilik pada instan dalam waktu. Saldo kata memiliki arti yang berbeda pada waktu yang berbeda. Seperti itu digunakan di neraca panjang, mengacu pada keseimbangan dari dua sisi berlawanan dari bisnis, total aset di satu sisi dan jumlah kewajiban di sisi lain. Namun, saldo rekening, seperti akun aktiva, kewajiban, pendapatan dan biaya, mengacu pada jumlah di account setelah kenaikan rekaman dan penurunan account, seperti saldo di rekening Anda. Akuntan dapat mempersiapkan neraca setiap saat bahwa permintaan manajer itu. Tapi mereka umumnya disiapkan di akhir setiap kuartal, bulan dan tahun. Selalu siap pada penutupan bisnis pada hari terakhir dari periode keuntungan.
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