PT TERANG

ACCOUNTING EQUATION
FOR THE MONTH ENDED AUGUST 31, 2015
('Rp 000 / dalam ribuan rupiah)

Assets = Liabilities +
Date Transaction
Account Office Notes Account Share Capital -
Cash + + Supplies + + Vehicle = + + +
Receivable Equipment Payable Payable Ordinary

8/1/2015 Saldo Awal 10,125,000 + 1,912,500 + 675,000 + 6,750,000 + - = - + 4,050,000 + 14,625,000 +

8/1/2015 Pembelian motor (1,300,000) + - + - + - + 23,500,000 = - + 22,200,000 + - +

Saldo 8,825,000 + 1,912,500 + 675,000 + 6,750,000 + 23,500,000 = - + 26,250,000 + 14,625,000 +

8/2/2015 Pelunasan utang usaha (3,262,500) + - + - + - + - = - + (3,262,500) + - +

Saldo 5,562,500 + 1,912,500 + 675,000 + 6,750,000 + 23,500,000 = - + 22,987,500 + 14,625,000 +

8/3/2015 Penerimaan piutang 1,462,500 + (1,462,500) + - + - + - = - + - + - +

Saldo 7,025,000 + 450,000 + 675,000 + 6,750,000 + 23,500,000 = - + 22,987,500 + 14,625,000 +

8/4/2015 Pendapatan jasa 2,815,000 + 6,185,000 + - + - + - = - + - + - +

Saldo 9,840,000 + 6,635,000 + 675,000 + 6,750,000 + 23,500,000 = - + 22,987,500 + 14,625,000 +

8/5/2015 Pinjam dana (wesel) 11,250,000 + - + - + - + - = 11,250,000 + - + - +

Saldo 21,090,000 + 6,635,000 + 675,000 + 6,750,000 + 23,500,000 = 11,250,000 + 22,987,500 + 14,625,000 +

8/6/2015 Pembayaran dividen (1,125,000) + - + - + - + - = - + - + - +

Saldo 19,965,000 + 6,635,000 + 675,000 + 6,750,000 + 23,500,000 = 11,250,000 + 22,987,500 + 14,625,000 +

8/7/2015 Pembelian peralatan (750,000) + - + - + 2,000,000 + - = - + 1,250,000 + - +

Saldo 19,215,000 + 6,635,000 + 675,000 + 8,750,000 + 23,500,000 = 11,250,000 + 24,237,500 + 14,625,000 +

8/8/2015 Beban Sewa (1,000,000) + - + - + - + - = - + - + - +

Beban Gaji Karyawan (1,850,000) + - + - + - + - = - + - + - +

Beban Iklan (350,000) + - + - + - + - = - + - + - +

Saldo 16,015,000 + 6,635,000 + 675,000 + 8,750,000 + 23,500,000 = 11,250,000 + 24,237,500 + 14,625,000 +

8/9/2015 Beban Utilitas (190,000) + - + - + - + - = - + - + - +

Saldo 15,825,000 + 6,635,000 + 675,000 + 8,750,000 + 23,500,000 = 11,250,000 + 24,237,500 + 14,625,000 +

 PT TERANG
OUNTING EQUATION
NTH ENDED AUGUST 31, 2015

Equity

Retained
+ Revenues - Expense -
Earnings

787,500 + - - - -

- + - - - -

787,500 + - - - -

- + - - - -

787,500 + - - - -

- + - - - -

787,500 + - - - -

- + 9,000,000 - - -

787,500 + 9,000,000 - - -

- + - - - -

787,500 + 9,000,000 - - -

- + - - - -

787,500 + 9,000,000 - - -

- + - - - -

787,500 + 9,000,000 - - -

- + - - 1,000,000 -

- + - - 1,850,000 -

- + - - 350,000 -

787,500 + 9,000,000 - 3,200,000 -

- + - - 190,000 -

787,500 + 9,000,000 - 3,390,000 -

 PT TERANG
INCOME STATEMENT
FOR THE MONTH ENDED AUGUST 31, 2015

REVENUES :
Revenues 9,000,000

EXPENSES :
Beban Sewa 1,000,000
Beban Gaji Karyawan 1,850,000
Beban Iklan 350,000
Beban Utilitas 190,000
Total Expenses (3,390,000)
NET INCOME 5,610,000

PT TERANG
RETAINED EARNINGS STATEMENT
FOR THE MONTH ENDED AUGUST 31, 2015

Retained Earnings, August 1, 2015 787,500

Add : Net Income 5,610,000
6,397,500
Less : Dividend (1,125,000)
Retained Earnings, August 31, 2015 5,272,500

PT TERANG
STATEMENT OF FINANCIAL POSITION
AUGUST 31, 2015

ASSETS
CURRENT ASSETS :
Cash 15,825,000
Account Receivable 6,635,000
Supplies 675,000
TOTAL CURRENT ASSETS 23,135,000
NON CURRENT ASSETS :
Office Equipment 8,750,000
Vehicle 23,500,000
TOTAL NON CURRENT ASSETS 32,250,000
TOTAL ASSETS 55,385,000

LIABILITIES & EQUITY :

LIABILITIES
CURRENT LIABILITIES :
Account Payable 24,237,500
Notes Payable 11,250,000
TOTAL LIABILITIES 35,487,500

EQUITY
Share Capital - Ordinary 14,625,000
Retained Earnings 5,272,500
TOTAL EQUITY 19,897,500
TOTAL LIABILITIES & EQUITY 55,385,000