Mahasiswa mengerti dan faham :

1. Kegunaan dan kelemahan dari Income Statement

2. Format dari Income Statement

3. Other Comprehensive Income

1. Kieso Vol. 1 Ch.4;

2. PSAK 1 Presentation of Financial Statements (SAK 2015);

3. PSAK 25 Accounting Policies, Accounting Estimates and Errors (SAK 2015).

1. Tutorial

2. Contoh soal kasus

3. Diskusi

Understand the uses and limitations of an income statement.

Understand the content and format of the income statement.

Prepare an income statement.

Explain how to report items in the income statement.

Identify where to report earnings per share information.

Explain intraperiod tax allocation.

Understand the reporting of accounting changes and errors.

Prepare a retained earnings statement.

Explain how to report other comprehensive income.

Income Statement