general
and
administrative
expenses.
Selling
expenses
include such item
Banyak
sekali
laporan yang bisa
dihasilkan
dari
suatu
sistem
infor
akuntansi, antara lain
:
1.
Neraca
Menurut
Smith,
Skousen,
Stice and
Stice,
1995,
hal 152,
Neraca atau
bala
sheet adalah :
"Balance
sheet
reports, as
of
a
given
point in
time, the resources of
a
busi
(assets),
its obligations
(liabilities), and
the
residual ownership claims aga
its
resources (owners'
equity)".
2.
Laporan Laba Rugi
Menurut Smith, Skousen, Stice and
Stice, 1995,
hal1143,
laporan laba
rugi
income statement adalah :
"A
statement
that reports
a
firm's
net
income for
a
period
of
time.
statement
summarizes
revenues, expenses,
gains, and
losses. The stateme
also
called the
profit
and loss
statement or
the
statement of
earnings".
3.
Laporan
Arus
Kas
Menurut
Smith, Skousen,
Stice and
Stice,
1995,
hal192-193,
laporan arus
atau
statement of
cash flow
adalah :
"Assessing
the
amounts,
timing,
and
uncertainty
of
future
cash
flows
is
o
the
primary
objectives
of
financial
reporting. The
statement
that
prov
information needed
to
meet this
objective is a
statement of cash flows".
4.
Laporan
Biaya Operasional
Menurut
Smith,
Skousen,
Stice
and
Stice,
1995,
hal
120
diterangkan
di s
bahwn:
"Operating expenses may be
reported
in
two parts : (l) selling expenses and
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