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Laporan Keuangan

Author

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  • Puspitasari, Ayu

Abstract

Laporan keuangan merupakan ringkasan suatu proses pencatatan transaksi-transaksi keuangan yang terjadi selama tahun buku yang bersangkutan. Laporan keuangan sendiri memiliki arti yang berbeda-beda namun terdapat inti atau kesimpulan dari laporan keungan itu sendiri yaitu sebuah laporan yang mencatat transaksi-transaksi yang ada pada sebuah perusahaan, organisasi maupun instansi lainnya. Semuanya tersebut memiliki fungsi dan tujuannya masing-masing.Sebenarnya laporan keuangan yang disusun untuk perusahaan dagang tidak jauh berbeda dengan laporan keuangan yang disusun untuk perusahaan jasa. Jika kita telah menguasai konsep laporan keuangan dalam perusahaan jasa, maka kita akan dengan mudah untuk mempelajari laporan keuangan yang ada di perusahaan dagang.

Suggested Citation

  • Puspitasari, Ayu, 2021. "Laporan Keuangan," OSF Preprints 2sz4d, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:2sz4d
    DOI: 10.31219/osf.io/2sz4d
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