Académique Documents
Professionnel Documents
Culture Documents
1)
PT A
LAPORAN LABA/RUGI
Yang berakhir pada 31 Desember 2014
Revenues Rp 80,000
COGS:
Beginning inventory Rp 6,000
2) Purchased Rp 64,000
Rp 70,000
Ending inventory Rp (10,000)
COGS Rp (60,000)
Gross Profit Rp 20,000
Expenses:
Selling expense Rp 2,800
Administration and general expense Rp 4,000
Total expenses Rp (6,800)
EBIT Rp 13,200
Interest expense Rp (200)
EBT Rp 13,000
Income Tax (25%) Rp (3,250)
EAT Rp 9,750
3)
Other Income :
Gain on sale of vehicle Rp 1,000
Loss on litigation Rp (600)
Rp 400
Net Income Rp 10,150
Saham treasuri $ 14,000 Laba ditahan
Dana pensiun $ 80,000 Kas
Piutang usaha $ 40,000 Utang obligasi
Utang usaha $ 38,000 Bangunan
Hak paten $ 18,000 Utang gaji
Biaya penataan ulang pabrik $ 8,000 Peralatan pabrik
Sediaan barang dagang $ 36,000 Sinking fund
Investasi saham jangka panjang $ 24,000 Fee waralaba
Saham biasa $ 134,000 Tambahan modal setoran diatas pari
1)
NERACA
Per 31 Desember 2014
AKTIVA P
Harta: Kewajiban:
Kas $ 120,000 Utang usaha
Sinking fund $ 30,000 Utang gaji
Piutang usaha $ 40,000 Utang obligasi
Sediaan barang dagang $ 36,000
Peralatan pabrik $ 16,000 Modal:
Bangunan $ 120,000 Saham treasuri
Investasi saham jangka panjang $ 24,000 Tambahan modal setoran diatas
Hak paten $ 18,000 Laba ditahan
$ 404,000
----------> Enterprise Net Income
----------> Net income to shareholders & Net income to residual equity shareholders (Karena saham dividen saham prefe
$ 138,000
$ 120,000
$ 80,000
$ 120,000
$ 34,000
$ 16,000
$ 30,000
$ 18,000
$ 100,000
ACA
mber 2014
Passiva
$ 38,000
$ 34,000
tang obligasi $ 80,000
$ 152,000