Ekuitas
modal saham 20,000 13,000
saldo laba 9,807 2,300
Jumlah ekuitas 29,807 15,300
Jml liabilitas dan ekuitas 35,700 23,300
PT XXXX
Laporan laba rugi
untuk periode yang berakhir 31 Desember 2018 dan 2017
2018 2017
Beban usaha
Beban marketing 100 200
Beban adm dan umum 600 300
beban bunga 500 300
beban penyusutan bangunan toko 1,000 400
Beban penyusutan perabotan & peralatan 100 50
Jml beban usaha 2,300 1,250
2,800
PT XXXX
Laporan posisi keuangan
31 Desember 2018 dan 2017
2018 2017 Increase or Decrease
Aset Lancar
Ekuitas
modal saham 20,000 13,000 7000 I
saldo laba 9,807 2,300 7,507 I
Jumlah ekuitas 29,807 15,300
Jml liabilitas dan ekuitas 35,700 23,300
PT XXXX
Laporan posisi keuangan
31 Desember 2018 dan 2017
Cash flow from operating activities
Net income 7507
Adjustment to reconcile net income to
cash provided by operating activities
Depreciation expense 1100
Increase in account receivable -3000
Increase in inventory -1000
Decrease in accounts payable -1500
Increase in interest payable 393
-4007
Net Cash from operating activities 3500
Cash flow from investing activities
Sale on plant assets 1000
Purchase of building -12000
Purchase of equipment -500
Net cash used by investing activities -11500
Cash flow from financing activities
Issuance of ordinary share 7000
Payment in longterm debt -1000 6000
Net Decrease in cash -2000
Cash, 2017 3000
Cash, 2018 1000
PT XXXX
Laporan posisi keuangan
31 Desember 2018 dan 2017
Cash flow from operating activities
Cash Receipt
Receive from customer 37000
Cash Payment
Cash paid to customer 29500
Cash paid tooperating expense 807
Tax Paid 3193
33500
Net Cash from operating activities 3500
Cash flow from investing activities
Sale on plant assets 1000
Purchase of building -12000
Purchase of equipment -500
Net cash used by investing activities -11500
Cash flow from financing activities
Issuance of ordinary share 7000
Payment in longterm debt -1000 6000
Net Decrease in cash -2000
Cash, 2017 3000
Cash, 2018 1000
Receive from customer 37000
cash paid to supplier 29500
Operating Expense 807
Tax paid 3193
PT XXX
Worksheet for Preparation of Statement of Cash Flows
for the Year Ended December 31, 2018
Credits
ak-penyusutan toko 2,000
ak-peny perabotan & perlatan 200
utang usaha 6,000 1500
utang bunga -
utang jangka panjang 2,000 1000
modal saham 13,000
saldo laba 2,300
Total credit 25,500
1000 3,000
100 300
4,500
393 393
1,000
7000 20,000
7,507 9,807
39,000
3000
1000
1500
500
12000
1000
38000
38000