You are on page 1of 3

ASET

Aset Lancar 2014 2013 Selisih


Cash 55,000 33,000 (22,000)
AR 20,000 30,000 10,000
Inventory 15,000 10,000 (5,000)
Total Aset Lancar 90,000 73,000

Aset Tidak Lancar


Fixed Asset
Land 130,000 20,000 (110,000)
Building 160,000 40,000 (120,000)
Equipment 27,000 10,000 (17,000)
Acc. Depre-Building (11,000) (5,000) 6,000
Acc. Depre-Equipment (3,000) (1,000) 2,000
Nilai Buku Fixed Asset 303,000 64,000
Prepaid Expense 5,000 1,000 (4,000)
Total Aset Tidak Lancar 308,000 65,000
Total Aset 398,000 138,000

LIABILITAS
Liabilitas Lancar
Accounts Payable 28,000 12,000 16,000
Income Taxes Payable 6,000 8,000 (2,000)
Total Liabilitas Lancar 34,000 20,000

Liabilitas tidak Lancar


Bonds Payable 130,000 20,000 110,000
Total Liabilitas Tidak Lancar 130,000 20,000

EQUITAS
Share Capital 70,000 50,000 20,000
RE 164,000 48,000 116,000
Total Equitas 234,000 98,000
Total Passiva 398,000 138,000
CONTROL - - -

RE 2014 2013
Beginning 19,000
Current Net Income 145,000
Ending 164,000 48,000

Dividend
RE Ending 2013 48,000
RE Beginning 2014 19,000
Dividend Paid 29,000
Arus Kas

Aktivitas Operasi
Net Income 145,000
Depresiasi 8,000
153,000
Aset & Liabilitas Operasi:
AR 10,000
Inventory (5,000)
Accounts Payable 16,000
Income Taxes Payable (2,000)
Total Aktivitas Operasi 172,000

Aktivitas Investasi
Fixed Asset (247,000)
Prepaid Expense (4,000)
Total Aktivitas Investasi (251,000)

Aktivitas Financing
Bonds Payable 110,000
Share Capital 20,000
Dividend (29,000)
Total Aktivitas Financing 101,000

Net Changes in Cash 22,000


Beginning Balance of Cash 33,000
Ending Balance of Cash 55,000
Neraca 55,000
Control -

You might also like