account

cash
suplies
trading securities
account rec
Allowance for doubtfull
Notes Receivable
Marchadise Inventory
Building
Accmlt Depre-build
Land
Acct Payable
Notes Payable
> short term notes payable
> long term Notes payable
Interest Payable
Share Capital_ordinary
Retained Earning
Sales
sales Return and allowance
sales Discount
Cost of Good Sold
Salaries Expense
> salaries sellling exp
> Salaries Admin exp
Bad Debt Expense
Advert Exp
Insurance Exp
> insr Selling exp
> insr Admn exp
Utilities Exp
Interest Exp
Suplies Exp
Miscl exp

1.
2.

laba NCI 15%

data saham:
1-Jan-15
1-Apr-15
1-Aug-15

D
70,500,000
3,000,000
12,000,000
35,600,000

4,000,000
26,000,000
42,800,000
65,000,000
13,000,000
95,000,000
45,000,000
10,000,000
13,000,000
2,000,000
125,000,000
94,600,000
131,000,000
5,000,000
7,000,000
57,000,000
5,250,000
2,250,000
2,000,000
2,000,000
750,000
250,000
1,000,000
2,000,000
2,200,000
1,000,000
437,600,000

437,600,000

rata-rata tertimbang
80,000
80,000
20,000
75,000
(10,000)
37,500
192,500

income statt

Statt of Fin. Position

###
###
###
###
(4,000,000)
###
###
###
(13,000,000)
###
###
###
###
###
###
###
###

5,000,000
7,000,000
57,000,000

69,000,000

5,250,000
2,250,000
2,000,000
2,000,000
750,000
250,000
1,000,000
2,000,000
2,200,000
1,000,000

tertimbang

18,700,000
43,300,000

332,900,000

289,600,000
43,300,000

account

Sales
sales Return and allowance
sales Discount
Cost of Good Sold
Gross Profit
Selling Expense
> salaries sellling exp
> insr Selling exp
> Salaries Admin exp
adminstrative expense
Bad Debt Expense
Advert Exp
> insr Admn exp
Utilities Exp
Interest Exp
Suplies Exp
Miscl exp
Net Income
NCI (15%)
Prefered dividen
EPS =

1.
2.

K
131,000,000

5,000,000
7,000,000
57,000,000

5,250,000
750,000
2,250,000
2,000,000
2,000,000
250,000
1,000,000
2,000,000
2,200,000
1,000,000

43.300.000 - 36.805.000
90,833

laba NCI 15%

data saham:
1-Jan-15
1-Apr-15
1-Aug-15

rata-rata tertimbang
80,000
20,000
20,000
33,333
(10,000)
37,500
90,833

income statt
###
5,000,000
7,000,000
57,000,000

69,000,000
62,000,000

5,250,000
750,000
2,250,000

8,250,000

2,000,000
2,000,000
250,000
1,000,000
2,000,000
2,200,000
1,000,000

10,450,000
43,300,000
6,495,000
36,805,000
Rp

tertimbang

71.50

add to equity

account

asset
cash
suplies
trading securities
account rec
Allowance for doubtfull
Notes Receivable
Marchadise Inventory
Building
Accmlt Depre-build
Land

70,500,000
3,000,000
12,000,000
35,600,000
4,000,000
26,000,000
42,800,000
65,000,000
13,000,000
95,000,000

liabilities
Acct Payable
Notes Payable
> short term notes payable
> long term Notes payable
Interest Payable

45,000,000
10,000,000
13,000,000
2,000,000

equity
Share Capital_ordinary
Retained Earning
net income

125,000,000
94,600,000

Statt of Fin. Position

70,500,000
3,000,000
12,000,000
35,600,000
(4,000,000)
26,000,000
42,800,000
65,000,000
(13,000,000)
95,000,000
###
###
###
###
###
###
43,300,000

332,900,000

332,900,000

dari Incm. statt

Retained earning 1/1/2015

Net Income
(dividen)
Retained earning 31/12/2015

51,300,000
43,300,000
0
94,600,000

12/31/2015
asset
Land
Equipment
Accml. Depre_equip
Inventories
Acc. Receiv
cash

71,000
270,000
(69,000)
180,000
82,000
63,000

Equity and Liabilities

Share Cap-Ordinary ($ 1 par)
RE
Bond Payb
Acc. Payb

214,000
199,000
150,000
34,000

NI thn 2015
Cash dividen
bond payable dilunasi dengan saham

105,000
40,000
50,000

12/31/2014

perubahan

nilai

110,000
200,000
(42,000)
189,000
66,000
22,000

decrease
increase
increase
decrease
increase
increase

39,000 investing
70,000 investing
(27,000) operating
9,000 operating
16,000 operating
41,000

164,000
134,000
200,000
47,000

increase
increase
decrease
decrease

50,000 financing
65,000
50,000 financing
13,000 operating
operating
financing
financing

cash flows from Operating Actv

NI
adj. To reconcile
increase in Acc receiv
decrease in inventories
depre equipment
decrease on acc payb
cash flows from operation
cash flows from investing Actv
sell land
purchase equipment
cash flows from investing Actv
cash flows from financing Actv
proceed in bond payble
decrease in bond paybl
dividen paid
increase in cash

105,000
(16,000)
9,000
27,000
(13,000)
112,000

39,000
(70,000)
(31,000)

50,000
(50,000)
(40,000)
(40,000)
41,000