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DAFTAR ISI
KATA PENGANTAR ................................................................................................................. i
DAFTAR ISI .............................................................................................................................. ii
BAB I KEWAJIBAN LANCAR DAN KONTINJENSI .......................................................... 1
A. Pengertian Utang (Kewajiban) .......................................................................................... 1
B. Klasifikasi Utang (Kewajiban) .......................................................................................... 1
C. Jenis-Jenis Utang Jangka Pendek ...................................................................................... 2
D. Kontinjensi (Utang Bersyarat)........................................................................................... 5
BAB II UTANG JANGKA PANJANG .................................................................................... 6
A. Pengertian Utang Jangka Panjang ..................................................................................... 6
B. Utang Bank Jangka Panjang .............................................................................................. 7
C. Utang Obligasi ................................................................................................................... 9
BAB III EKUITAS PEMEGANG SAHAM ........................................................................... 25
A. Pengertian Modal Saham................................................................................................. 25
B. Jenis-Jenis Saham ............................................................................................................ 26
C. Pencatatan Modal Saham................................................................................................. 26
D. Pungutan Tambahan Atas Saham (Assesments) .............................................................. 33
E. Pengeluaran Saham Untuk Membeli Perusahaan ............................................................ 33
F. Pencatatan Transaksi Treasury Stock ................................................................................ 37
G. Pembatasan Laba Tidak Dibagi Untuk Pemilikan Treasury Stock.................................. 40
H. Treasury Stock Diterima Sebagai Sumbangan ................................................................ 40
I. Perubahan Nilai Nominal (Rekapitalisasi)........................................................................ 42
J. Pemecahan Saham (Stock Split-Ups) ............................................................................... 43
BAB IV LABA DITAHAN..................................................................................................... 45
A. Pengertian Laba Ditahan ................................................................................................. 45
B. Dividen ............................................................................................................................ 45
C. Akumulasi Dividen Dari Saham Prioritas ....................................................................... 49
D. Nilai Buku / Lembar Saham (Book Value Per Share) ..................................................... 50
E. Laba Per Lembar Saham (Earning Per Share/EPS) ........................................................ 51
F. Laba Per Saham Dasar ..................................................................................................... 51
G. Laba per saham dilusian .................................................................................................. 52
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