PT Dwi CTRL Additional Info

Statement of Financial Position (Formerly "NERACA") 1

As Of December 31, 2016 and 2015 2

Increase / 4
2016 2015 (Decrease) 5
Cash 29,981 33,750 3,769
Account Receivable 79,287 60,000 (19,287) (18,537)
Inventory 35,546 24,000 (11,546) (11,546)
Investment (AFS) 22,250 38,500 16,250 16,250 1
Machinery 33,232 18,750 (14,482) (11,107) 1
Building 67,500 56,250 (11,250) (5,986)
Land 7,500 7,500 -
Total Assets 275,296 238,750

Allowance for doubtfull accounts 2,250 1,500 750 2

Accumulated Depre Machinery 5,625 2,250 3,375
Accumulated Depre Building 14,264 9,000 5,264
Account Payable 39,782 24,750 15,032 15,032
Accrueds Payable 3,375 2,625 750 750
Long Term Notes Payable 14,426 38,875 (24,449) (24,449)
Common Stock (No Par) 156,574 117,125 39,449 39,449 4
Retained Earnings 39,000 42,625 (3,625) (3,625)
Total Liab and Stockholder's 275,296 238,750

PT Dwi
Statement of Profit or Loss
For the period ended December 31, 2016 3

Sales (Include Bad Debt Expense) 531,626

COGS 388,374

Gross Profit 143,252

Less Opex (Include Depreciation 120,450
Expense) 6

Income from operation 22,802

Gain on sale investment 4,397
(Loss on sale of machinery) (1,174)

Net Income 26,025

5
5

A
B
Additional Info
Net Income the year was Rp26025 Statem
Cash Dividen, declare and paid Rp29650 For the period

Investment that had cost Rp25,000, were sold Rp29,397 Indi

Machinery that had cost Rp3,750, depreciated Rp750 was sold for Rp1,826 Operaing Activities
1
Adjustment to reconcile l
year to net cash used in o
RE Beginning 42,625 7 Accum depre machineres Ending 5,625 activities
+Net Income 26,025 -Accum Depremachineries Beginn (2,250)
-Paid Div (29,650) Depreciated Mach Sold 750 3
RE Ending 39,000 Depreciation Machine 4,125 7
9
Capital Stock Ending 156,574 8 Building beginning 56,250 Change in operating asset
-Capital Stock Beginning (117,125) -Building ending (67,500) 10
Cash 39,449 Cash (11,250) 10
11
Movement investment 9 Accum depre building ending 14,264 12
Beginning Investment 38,500 - Accum depre building beg (9,000) 5
- Ending Investment (22,250) Depreciation Building 5,264 Cash From Operation
Movement investment 16,250
+ Purchase 8,750 10 Account Receivable beginning 60,000 Investing activities
- Sold (25,000) - Account Receivable ending (79,287) 3
Control - AFDA ending 2,250 4
- AFDA beginning (1,500) 5
Sold an Investment Cash (18,537) 6
Cost 25,000 8
Gain on sale investment 4,397 10 Inventory beginning 24,000 Cash to paid Investing acti
Cash 29,397 - Inventory ending (35,546)
Cash (11,546) Financing Activities
Movement Machineries 1
Beginning Machineries 18,750 11 Account Payable ending 39,782 2
-Ending Machineries (33,232) - Account Payable beginning (24,750) 13
Movement Machineries (14,482) Cash 15,032 Cash to paid Financing Ac
+ Purchase 18,232
- Sold (3,750) 12 Accrued Payable Ending 3,375 Cash Beginning, January 1
Control - - Accrued Payable Beginning (2,625) Addition of cash
Cash 750 Cash Ending, December 3
Machineries Sold
Cost 3,750 13 Long Term Payable Ending 14,426
-Depreciated (750) - Long Term Payable Beginning (38,875) Dir
Book Value 3,000 Cash (24,449) Operating Expense
-Loss on sale macineri (1,174) Cash receive from
Cash 1,826 A
Cash Paid to
Revenues 531,626 C Operational Expense 120,450 B
+ Beginning Account Receivable 60,000 + Beginning Accrued Expense 2,625 C
- Ending Account Receivable (79,287) - Ending Accrued Expense (3,375) Cash From Operation
+ Ending AFDA 2,250 - Depreciation Expense (9,389)
- Beginning AFDA (1,500) - Cash (110,311)
Cash 513,089
COGS 388,374
+ Beginning Accounts Payable 24,750
- Ending Accounts Payable (39,782)
+ Ending Inventory 35,546
- Beginning Inventory (24,000)
- Cash (384,888)
 PT Dwi
Statement of Cash Flow
For the period end December 31, 2016

Indirect Methods
Operaing Activities
Net Income 26,025
Adjustment to reconcile loss for the
year to net cash used in operating
activities

Gain on sale investment (4,397)

Depreciated Machineries 4,125
Depreciated Building 5,264
Change in operating assets and liabilities
Increase Account Receivable (18,537)
Increase Inventory (11,546)
Increase Account Payable 15,032
Increase Accrued Payable 750
Loss on sale machineri 1,174
Cash From Operation 17,890

Investing activities
sold an Investment 29,397
Purchase an Investment (8,750)
Machineries Sold 1,826
Machineries Purchased (18,232)
Addition to building (11,250)
Cash to paid Investing activities (7,009)

Financing Activities
Paid Dividen (29,650)
Addition Capital Stock 39,449
Decreasing Long Term Notes Paya (24,449)
Cash to paid Financing Activities (14,650)

Cash Beginning, January 1, 2016 33,750

Addition of cash (3,769)
Cash Ending, December 31, 2016 29,981
-

Direct Method
Operating Expense
Cash receive from
Customers 513,089
Cash Paid to
Vendor (384,888)
Operation (110,311)
Cash From Operation 17,890
-