TUGAS KELOMPOK PENGANTAR BISNIS KE 11
Ani Findriyanti ( 21213039 )
Aulia Rahmi (
21213508 )
Yuni Rido Asih (
29213594 )
Kelas : 1EB20
SOAL
1. Buatlah
satu contoh laporan keuangan perusahaan rill dan universal (neraca dan laporan
laba/rugi) !
PT
ADI JAYA
BALANCE
SHEET
DECEMBER
31, 2012
|
ASSETS
|
|
LIABILITY AND EQUITY
|
||||||||
|
Current Assets
|
|
|
|
|
|
Current Liability
|
|
|
|
|
|
Cash in Bank
|
|
Rp.
329.995.000
|
|
|
|
Accounts
Payable
|
|
Rp.
526.130.000
|
|
|
|
Petty Cash
|
|
Rp. 6.000.000
|
|
|
|
Expense
Payable
|
|
Rp. 7.250.000
|
|
|
|
Account Receivable
|
|
Rp. 583.000.000
|
|
|
|
Income
Tax Payable
|
|
Rp. 90.065.000
|
|
|
|
Allowance For Doubtful debt
|
|
Rp.
(23.320.000)
|
|
|
|
PPN
Payable
|
|
Rp.
6.025.000
|
|
|
|
Merchandise inventory
|
|
Rp.
667.600.000
|
|
|
|
Total
Current Assets
|
|
|
|
Rp. 629.470.000
|
|
Store Supplies
|
|
Rp. 4.300.000
|
|
|
|
|
|
|
|
|
|
Prepaid insurance
|
|
Rp.
11.650.000
|
|
|
|
Long Term Liability
|
|
|
|
|
|
Prepaid rent
|
|
Rp. 19.000.000
|
|
|
|
Bank
Danamon Loan
|
|
Rp.
305.000.000
|
|
|
|
Prepaid PPN
|
|
|
|
|
|
Total Long Term Liabilities
|
|
|
|
Rp. 934.470.000
|
|
Total Current Assets
|
|
|
|
Rp.
1.598.225.000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Fixed
Assets
|
|
|
|
|
|
Equity
|
|
|
|
|
|
Equipment
|
|
Rp. 69.600.000
|
|
|
|
Capital
Stock
|
|
Rp.
400.000.000
|
|
|
|
Equipment Accum Depreciation
|
|
Rp. (25.160.000)
|
|
|
|
Retained
Earning
|
|
Rp.
308.195.000
|
|
|
|
Total Fixed Assets
|
|
|
|
Rp.
44.440.000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Fixed Assets
|
|
|
|
|
|
Total Equity
|
|
|
|
Rp. 708.195.000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL ASSETS
|
|
|
|
Rp.
1.642.665.000
|
|
TOTAL LIBILITIES & EQUITY
|
|
|
|
Rp.
1.642.665.000
|
|
|
||||||||||
PT ADI JAYA
PROFIT AND LOSS
DECEMBER 31, 2012
|
REVENUE
|
RP
|
RP
|
|
Sales
|
Rp. 1.586.900.000
|
|
|
Sales return
|
Rp. 22.000.000
|
|
|
Net sales
|
|
Rp. 1.564.900.000
|
|
|
|
|
|
COST
OF GOODS SOLD
|
|
|
|
Cost of goods sold
|
Rp. 979.970.000
|
|
|
Freight paid
|
Rp. 12.600.000
|
|
|
Cost of goods sold
|
|
Rp. 992.570.000
|
|
Gross profit
|
|
Rp. 572.330.000
|
|
|
|
|
|
EXPENSES
|
|
|
|
OPERATING
EXPENSE
|
|
|
|
Advertising expense
|
Rp. 4.650.000
|
|
|
Telephone & Electricity expense
|
Rp. 10.550.000
|
|
|
Store supplies expense
|
Rp. 6.450.000
|
|
|
Bad debts expense
|
Rp. 13.320.000
|
|
|
Depreciation expense
|
Rp. 17.340.000
|
|
|
Insurance expense
|
Rp. 12.250.000
|
|
|
Rent expense
|
Rp. 24.400.000
|
|
|
Wages & Salaries expense
|
Rp. 44.700.000
|
|
|
Other Operating expense
|
Rp. 10.550.000
|
|
|
Sub total
|
|
Rp. 144.210.000
|
|
Operating Net Provit
|
|
Rp. 428.120.000
|
|
|
|
|
|
OTHER
REVENUE & GAINS
|
|
|
|
Interest Revenue
|
Rp. 11.900.000
|
|
|
Total other revenue
|
|
Rp. 11.900.000
|
|
|
|
Rp. 440.020.000
|
|
OTHER
EXPENSE & LOSSES
|
|
|
|
Interest Expense
|
Rp. 3.700.000
|
|
|
Bank Service Charge
|
Rp. 8.060.000
|
|
|
Total Other Expense
|
|
Rp. 11.760.000
|
|
EARNING BEFORE TAX
|
|
Rp. 428.260.000
|
|
Income Tax Expense
|
|
Rp. 107.065.000
|
|
EARNING/NET INCOME
|
|
Rp. 321.195.000
|
Tidak ada komentar:
Posting Komentar