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PT XXXX

Laporan posisi keuangan


31 Desember 2018 dan 2017
2018 2017
Aset Lancar
Kas danbank 1,000 3,000
piutang usaha 7,000 4,000
persediaan 6,000 5,000
Jumlah aset lancar 14,000 12,000

Aset Tidak lancar


tanah 4,000 5,000
bangunan toko 20,000 8,000
ak-penyusutan toko (3,000) (2,000)
perabotan dan peralatan 1,000 500
ak-peny perabotan & perlatan (300) (200)
Jumlah aset tidak lancar 21,700 11,300
Jumlah asset 35,700 23,300

Liabilitas jangka pendek


utang usaha 4,500 6,000
utang bunga 393 -
4,893 6,000
Liabilitas jangka panjang
utang jangka panjang 1,000 2,000

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

Pendapatan bersih 40,000 22,000


Beban pokok pendapatan 27,000 18,000
Laba kotor 13,000 4,000

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

laba (rugi sebelum pajak) 10,700 2,750


Manfaat (beban pajak penghasilan) 3,193 808 2,385

Laba (rugi) setelah pajak 7,507 1,942

2,800
PT XXXX
Laporan posisi keuangan
31 Desember 2018 dan 2017
2018 2017 Increase or Decrease
Aset Lancar

Kas danbank 1,000 3,000 2,000 D


piutang usaha 7,000 4,000 3,000 I
persediaan 6,000 5,000 1,000 I
Jumlah aset lancar 14,000 12,000

Aset Tidak lancar


tanah 4,000 5,000 1,000 D
bangunan toko 20,000 8,000 12,000 I
ak-penyusutan toko (3,000) (2,000) (1,000) I
perabotan dan peralatan 1,000 500 500 I
ak-peny perabotan & perlatan (300) (200) 100 I
Jumlah aset tidak lancar 21,700 11,300
Jumlah asset 35,700 23,300

Liabilitas jangka pendek


utang usaha 4,500 6,000 1500 D
utang bunga 393 - 393 I
4,893 6,000
Liabilitas jangka panjang
utang jangka panjang 1,000 2,000 1000 D

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

Debits Balance Reconciling items-2018


12/31/17 Dr.
Kas danbank 3,000
piutang usaha 4,000 3000
persediaan 5,000 1000
tanah 5,000
perabotan dan peralatan 500 500
bangunan toko 8,000 12000
Total debit 25,500

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

Statement of Cash Flows Effects


Operating activities
laba bersih 7507
kenaikan piutang usaha (net)
kenaikan persediaan
penurunan utang usaha
kenaikan utang bunga 393
ak-penyusutan toko 1000
ak-peny perabotan & perlatan 100
investing activities
menjual tanah 1000
membeli perabotan dan peralatan
membeli bangunan
financing activities
menerbitkan modal saham 7000
pembayaran hutang jangka panjang
TOTAL 36000
penurunan kas 2000
TOTAL 38000
lows

ciling items-2018 Balance


Cr. 12/31/18
2000 1,000
7,000
6,000
1000 4,000
1,000
20,000
39,000

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