MATERI AI BAB 9 PELAPORAN SEGMEN

Summary

This tutorial explains the process of determining which business and geographical segments should be reported in a company's financial statement. Using PT ABC as a case study, the speaker walks through a three-step process: first evaluating external sales percentages, then assessing sales, segment results, and assets for a 10% threshold, and finally ensuring the selected segments account for at least 75% of total external sales. The segments that meet the criteria are then identified, providing a clear guide for accurate financial reporting.

Takeaways

• 😀 PT ABC is a diversified company with five business segments and five geographical segments, and the task is to determine which segments should be reported in the financial statement for the year ending December 31, 2007.
• 😀 For business segments, the key requirement is that external sales must account for more than 50% of total sales to be eligible for reporting.
• 😀 The business segments with external sales above 50% include Soap, Shampoo, and Soap Powder, while Toothpaste does not meet the 50% threshold.
• 😀 For geographical segments, the rule is the same: external sales must exceed 50% of total sales to be reported.
• 😀 The geographical segments that meet the 50% threshold are Malaysia, Bangkok, and Brunei, while Singapore and Indonesia do not.
• 😀 In Step 2, it is determined that the minimum reporting threshold for each segment is 10% of total sales, results, or assets.
• 😀 Soap, Shampoo, and Soap Powder meet the 10% minimum threshold for reporting, while Toothpaste is eliminated because it doesn’t meet the requirements.
• 😀 The 75% rule in Step 3 states that the external sales of the selected segments must make up more than 75% of total company sales.
• 😀 The business segments of Soap, Shampoo, and Soap Powder collectively exceed the 75% requirement, while Toothpaste does not qualify for inclusion.
• 😀 In the geographical segment category, Malaysia, Bangkok, and Brunei do not meet the 75% threshold, so Singapore is added back into the report to meet the requirement.
• 😀 In conclusion, the business segments to be reported are Soap, Shampoo, Toothpaste, and Soap Powder, while the geographical segments to be reported are Malaysia, Bangkok, Singapore, and Brunei.

Q & A

What is the main topic of the script?

The main topic of the script is the process of segment reporting in financial statements, specifically focusing on the identification of reportable segments based on sales and other criteria.

How many business segments and geographic segments does PT ABC have?

PT ABC has five business segments and five geographic segments.

What is the first step in determining which segments to report?

The first step is to check if the external sales of each segment represent 50% or more of the total sales, as per the criteria outlined in the script.

Which business segments meet the external sales criteria (50% or more of total sales)?

The business segments that meet the criteria are Sabun Mandi (soap), Shampoo, Pasta Gigi (toothpaste), and Sabun Cuci (dishwashing soap). Sabun Colek (Colect Soap) does not meet the 50% external sales threshold.

Which geographic segments meet the external sales criteria (50% or more of total sales)?

The geographic segments that meet the external sales criteria are Malaysia, Bangkok, and Brunei. Singapore and Indonesia do not meet the threshold.

What is the second step in the segment reporting process?

The second step is to evaluate whether each segment meets the 10% minimum threshold for external sales, segment results, and assets. If any of these criteria are not met, the segment is excluded.

How is the 10% threshold for segment reporting calculated?

The 10% threshold is calculated by multiplying the total of external sales, segment results, or assets by 10%. For example, if total external sales are 25,000, the threshold would be 2,500.

Which business segments meet the 10% threshold in the second step?

Sabun Mandi, Shampoo, and Sabun Cuci meet the 10% threshold for external sales, segment results, and assets. Pasta Gigi (toothpaste) does not meet the threshold due to having negative segment results.

How is the 75% threshold applied in the final step of segment reporting?

In the final step, the segments that collectively account for more than 75% of total external sales are reported. If the total sales of the selected segments exceed this threshold, they are considered reportable.

Which business and geographic segments are selected in the final reportable group?

In the final step, the business segments selected are Sabun Mandi, Shampoo, Pasta Gigi, and Sabun Cuci, as their combined external sales exceed 75%. For the geographic segments, Malaysia, Bangkok, Singapura (Singapore), and Brunei are included, as they meet the 75% threshold.