PENYUSUNAN LAPORAN ARUS KAS DENGAN METODE LANGSUNG

The problem faced by partner, Lembaga Beasiswa Dharma Pembangunan, is that the students have not received material on the preparation the statement of cash flows in school. The team from Faculty of Economic and Business majoring in Accounting, Tarumanagara University, offer a solution by providing training on the preparation the statement of cash flows. The specific target to be achieved from this training is to increase the knowledge of the students at Lembaga Beasiswa Dharma Pembangunan, especially regarding to statement of cash flows. The material that will be provided is expected to provide benefits to these students when they work or continue their education to a higher level, especially those related to the accounting. There are several stage carried out in yhe implementation of this activities at Lembaga Beasiswa Dharma Pembangunan. First, a survey was conducted to find out what material is needed by the partner. Based on this survey, it is known that the material needed by parter is about preparation the statement of cash flows. Furthermore, the team will prepare the material that will given to the student and provide online training due to the pandemic caused by covid 19 virus. In the last stage, the team will make mandatory and additional outputs, and prepare the final and financial reports. Overall, this activity was carried out from July to December 2021.Permasalahan yang dihadapi oleh pihak mitra yaitu Lembaga Beasiswa Dharma Pembangunan adalah para siswa siswi yang ada di lembaga tersebut belum mendapatkan materi mengenai penyusunan laporan arus kas di sekolah. Tim dosen dan mahasiswa Fakultas Ekonomi dan Bisnis jurusan Akuntansi Universitas Tarumanagara, menawarkan solusi dengan memberikan pelatihan mengenai penyusunan laporan arus kas. Tujuan maupun target khusus yang hendak dicapai dari adanya pelatihan ini adalah agar pengetahuan dari para siswa siswi yang ada di Lembaga Beasiswa Dharma Pembangunan dapat bertambah, khususnya mengenai laporan arus kas. Materi yang akan diberikan ini diharapkan dapat memberikan manfaat kepada siswa siswi ini pada saat mereka nanti bekerja atau melanjutkan pendidikan ke tingkat yang lebih tinggi, terutama yang berkaitan dengan bidang akuntansi. Terdapat beberapa tahap yang dilakukan dalam pelaksanaan kegiatan PKM di Lembaga Beasiswa Dharma Pembangunan ini. Pertama yaitu dilakukan survei untuk dapat mengetahui materi apa yang dibutuhkan oleh pihak mitra. Berdasarkan dari survei tersebut maka diketahui bahwa materi yang dibutuhkan oleh pihak mitra untuk dilakukan pelatihan adalah materi mengenai penyusunan laporan arus kas. Selanjutnya tim dosen dan mahasiswa akan mempersiapkan materi berupa teori maupun contoh soal serta penjelasannya yang akan diberikan kepada para siswa siswi serta memberikan pelatihan secara online yang dikarenakan adanya pandemi yang disebabkan oleh virus covid 19. Pada tahap terakhir, kegiatan ini akan diakhiri dengan membuat artikel SERINA dan PINTAR sebagai luaran wajib dan luaran tambahan, serta menyusun laporan akhir dan laporan keuangan atas kegiatan yang telah dilakukan. Secara keseluruhan kegiatan PKM ini dilakukan sejak bulan Juli sampai dengan bulan Desember 2021.

The Impact Of The COVID-19 Pandemic On One Of The Biggest Technology Giant Shares: A Financial Analysis On Microsoft Corporation

Big technology stocks have been on a roll since April 2020, escaping the consequences of the coronavirus outbreak. The coronavirus pandemic created a vast tailwind for technology giants, especially Microsoft by inciting shifts in the corporations’ behavior which are currently outliving the health crisis. The financial analysis on this firm aimed to develop a thorough analysis centered on its corporate history, market summary, financial statements (income statements, balance sheets, cash flows statements), normalized financial statements (normalized income statement, normalized balance sheet, and normalized statement of cash flows), stock valuation, SWOT analysis, and major competitors’ performance. The aim of the evaluation is to get enough information to construct a thorough evaluation concerning the company’s performance and analyze the effects of the coronavirus pandemic on the company. The evaluation indicated this giant technology company is booming during the pandemic even when the global economy is in a recessionary gap. The financial analysis may suggest further research into.

Finding an Easier Way to Explain the Statement of Cash Flows

The statement of cash flows is one of the required financial statements of public companies, and thus is required of all accounting majors. After learning the other required financial statements in an introductory financial accounting course and, again, in the first intermediate accounting course, accounting majors learn how to prepare the statement of cash flows in the second or last intermediate accounting course. Most accounting majors find the statement of cash flows significantly more difficult to learn than any other financial statements. Especially, students find it most difficult to understand the indirect method of preparing the statement of cash flows. Preparing the statement of cash flows using the indirect method, students go through the most difficult time, specifically, doing the adjustments that are made to net income to reconcile to cash flows from operating activities.In this paper, presented is a different way to explain the principles of indirect method of preparing the statement of cash flows with a focus on the reconciliation of net income to cash flows from operating activities. Different from the explanations in the textbooks available in the market, the approach presented in the paper is preferred by all the students who were taught the statement of cash flows. Also, pointed out in the paper are a few things that students are easily confused of in learning the statement of cash flows.

International Financial Reporting Standards

The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation. All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc. The financial lease is also reflected in the lessee's statements under RAS and IFRS, etc. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students studying in the areas of "Economics" and "Management", as well as for everyone who wants to improve their level in the field of preparing consolidated financial statements.

Accounting support of the strategic analysis of activity of the extractive industry enterprises and development of quarries depending on solvency of buyers

The branch features of functioning the enterprises of the extractive industry influencing the organization of the account, the analysis and audit are established: limited stocks of minerals influence the actual period of functioning of the enterprise; seasonal demand for products; complex production; the location of the enterprise in relation to settlements must be consistent with the safety of the technological process for the environment, people; obtaining special permits for legitimate subsoil use. The elements of accounting policy as a tool for the actual reflection of contractual and depreciation policy in the financial statements are described. It was found that all surveyed companies apply a uniform depreciation policy. Given the seasonal nature of production and underutilization of capacity, it is proposed to move to the application of intensive depreciation policy. This will allow you to clearly plan the timing of equipment upgrades and the cost of own or borrowed funds for its implementation Stages of assessment of buyers’ solvency are offered. The first stage involves establishing the degree of implementation of agreements between buyers and the mining industry. The second stage involves determining the completeness of the provision of cash or non-cash proceeds from sales based on the establishment of correlations between the indicators of the statement of financial performance and the statement of cash flows. The third stage involves establishing the increase in receivables for sold products, goods, works, services for the reporting period and the share of the increase in receivables in the net income from sales for the reporting period.