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FIRMA KONSULTAN PAJAK BAIQ

LAP. ARUS KAS


UNTUK TGL YG BERAKHIR 31 DES 2001

* ARUS KAS DARI AKTIVITAS OPERASIONAL


Laba Bersih (Dari Lap. L/R) 134,000,000
Penyesuaian: Tambahkan Kembali Biaya Depresiasi 21,000,000
Penurunan pd Piutang 10,000,000
Peningkatan pd Biaya dibayar dimuka (6,000,000)
Peningkatan pd Utang Usaha 35,000,000
Arus Kas Bersih Dari Aktivitas Operasional 194,000,000

*ARUS KAS DARI AKTIVITAS INVESTASI


Peningkatan AT (Beli Tanah) (70,000,000)
Peningkatan AT (Peralatan (200,000,000)
Peningkatan AT (Bangunan) (68,000,000)
Arus Kas Bersih Dari Aktivitas Investasi (338,000,000)

*ARUS KAS DARI AKTIVITAS PENDANAAN


Peningkatan Utang Jangka Panjang (Bank) 150,000,000
Modal Saham (Pendiri)
Pembayaran Deviden (Bagi Hasil) (18,000,000)
Arus Kas Bersih Dari Aktivitas Pendanaan 132,000,000

Arus Kas Bersih : (12,000,000)


PT. GALAWERS, Tbk
CASH FLOW STATEMENT
For The Year Ended December 31, 2014
(in thousands, Rp)
Cash Flow From Operating Activities
Net Income (Net Profit)
Adjustments to Reconcile Net Income/Loss :
Add Back Depreciation & Amortization Expense 2,200
Increase in Account Receiveable -1,500
Increase in Inventory -15,500
Decrease in Prepaid Expense 170
Decrease in Account Payable -1,500
Decrease in Notes Payable -450
Decrease in Unearned Revenue -1,500
Increase in Taxes Payable 280

Cash Provided By Operating Activities

Cash Flow From Investing Activities


Decrease in Building & Plant 6,000
Decrease in Vehicles 4,500
Increase in Machine -6,500
Decrease in Franchise 500
Decrease in Goodwill 2,000
Cash Provided By Investing Activities

Cash Flow From Financing Activities


Increase in Bank Loan 6,000
Decrease in Bonds -5,300
Increase in Common Stock 2,900
Decrease in Devidend 2,000 +
Cash Provided By Financing Activities

Net Increase (Decrease) in Cash

Cash Balance at January 1, 2014


Cash Balance at December 31, 2014
2,200

-17,800 +
-15,600

+
6,500

5,600

-3,500

10,000
14,500
PT. GALAWERS, Tbk
INCOME STATEMENT
For The Year Ended December 31, 2014
(in thousands, Rp)
REVENUE
Sales 132,800
Discounts & Sales Returns 12,000 -
Net Revenue
OTHER REVENUE / INCOME (Pendapatan Lain-Lain Di Luar Penjualan)
Total Revenue & Other Revenue

Cost Of Goods Sold (Harga Pokok Penjualan)


Gross Profit Margin
OPERATING EXPENSE
Salaries & Wages 34,000
Supplies 8,800
Repairs & Maintenance 7,600
Rent Expense 3,300
Depreciation & Amortization 2,200
Travel Expense 2,400
Telephone 5,000
Electricity 7,500
Bank Fees 5,500 +
Total Operating Expense
EARNING BEFORE INTEREST & TAXES
(EBIT)
INTEREST EXPENSE
EARNING BEFORE TAXES
TAX (15%)
EARNING AVAILABLE FOR COMMON STOCKHOLDERS'
DEVIDEND
NET PROFIT
120,800
55,000 +
175,800

75,000 -
100,800

76,300 -
24,500

12,500 -
12,000
7,600 -
4,400
2,000 -
2,400
PT. Orkestra Kelinci Merah
STATEMENT OF FINANCIAL P
For The Year Ended December
(in thousands, Rp)
ASSETS 2014 2013
Current Assets :
Cash 4,000 6,500
Marketable Securities 6,000 8,000
Account Receiveable 8,500 7,000
Inventories 45,500 30,000
Prepaid Expenses 750 920
TOTAL CURRENT ASSETS 64,750 52,420
Fixed Assets :
Land 1,500 1,500
Building & Plant 32,500 38,500
Vehicles 27,500 32,000
Machines 16,500 10,000
TOTAL FIXED ASSETS 78,000 82,000
Oher Assets :
Franchise 5,000 5,500
Goodwill 13,500 15,500
18,500 21,000
Less : Accumulated
Deprecitation & Amortization -15,000 -12,800

TOTAL ASSETS 146,250 142,620


PT. Orkestra Kelinci Merah, Tbk
STATEMENT OF FINANCIAL POSITION
For The Year Ended December 31, 2014
(in thousands, Rp)
CHANGE LIABILLITIES 2014 2013
Current Liabillities :
-2,500 Account Payable 14,000 12,500
-2,000 Notes Payable 8,800 9,250
1,500 Unearned Revenue 2,800 4,300
15,500 Taxes Payable 950 670
-170 TOTAL CURRENT LIABILLITIES 26,550 26,720
12,330 Long-Term Debt :
Bank Loan 31,800 25,800
0 Bonds 66,000 71,300
-6,000 TOTAL LONG-TERM DEBT 97,800 97,100
-4,500 TOTAL LIABILLITIES 124,350 123,820
6,500
-4,000 STOCKHOLDERS' EQUITY
Common Stock
-500 (10000 shares outstanding) 20,900 18,000
-2,000 Devidend -11,000 -9,000
-2,500 Retained Earnings 12,000 9,800

-2,200 TOTAL STOCKHOLDERS' EQUITY 21,900 18,800

3,630 TOTAL LIABILLITIES 146,250 142,620


& TOTAL STOCKHOLDERS'S EQUITY
CHANGE

1,500
-450
-1,500
280
-170

6,000
-5,300
700
530

2,900
-2,000
2,200

3,100

3,630
PT. GALAWERS, Tbk
STATEMENT OF FINANCIAL P
For The Year Ended December
(in thousands, Rp)
ASSETS 2014 2013
Current Assets :
Cash 10,000 7,500
Marketable Securities 25,000 10,000
Account Receiveable 100,000 145,000
Merchandise Inventory 175,000 170,000
Prepaid Rent 55,000 55,000
TOTAL CURRENT ASSETS 365,000 387,500
Fixed Assets :
Land 1,200,000 980,000
Building 550,000 700,000
Vehicles 450,000 750,000
Machine 250,000 112,000
Supplies 135,000 120,000
Accumulated Depreciation -75,000 -60,000
TOTAL FIXED ASSETS 2,510,000 2,602,000

TOTAL ASSETS 2,875,000 2,989,500


PT. GALAWERS, Tbk
STATEMENT OF FINANCIAL POSITION
For The Year Ended December 31, 2014
(in thousands, Rp)
CHANGE LIABILLITIES 2014 2013
Current Liabillities :
2,500 Account Payable 187,000 550,000
15,000 Notes Payable 110,000 430,000
-45,000 Unearned Revenue 215,000 274,500
5,000 Taxes Payable 75,000 75,000
0 587,000 1,329,500
-22,500 Long-Term Debt :
Bank Loan 600,000 650,000
220,000 Bonds 510,425 890,000
-150,000 1,110,425 1,540,000
-300,000 TOTAL LIABILLITIES 1,697,425 2,869,500
138,000
15,000
-15,000 STOCKHOLDERS' EQUITY
-92,000 Common Stock 990,000 0
(10000 shares outstanding)
Retained Earnings 187,575 120,000
Devidend 0 0
TOTAL STOCKHOLDERS' EQUITY 1,177,575 120,000

-114,500 TOTAL LIABILLITIES 2,875,000 2,989,500


& TOTAL STOCKHOLDERS'S EQUITY
CHANGE

-363,000
-320,000
-59,500
0
-742,500

-50,000
-379,575
-429,575
-1,172,075

990,000

67,575
0
1,057,575

-114,500
PT. GALAW
STATEMENT OF FIN
For The Year Ended D
(in thousa
ASSETS 2016 2015
ASET LANCAR Current Assets :
Cash (Kas) -151,800.00 18,700.00
Marketable Securities (Surat Berharga Jang 0.00 21,300.00
Account Receiveable 870,000.00 11,250.00
Merchandise Inventory 425,900.00 399,800.00
Prepaid Rent 7,500.00 7,500.00
TOTAL CURRENT ASSETS 1,151,600.00 458,550.00
ASET TETAP Fixed Assets :
Land 3,550,000.00 3,195,000.00
Building 1,250,000.00 1,315,000.00
Vehicles 980,000.00 956,000.00
Machine 565,000.00 570,000.00
Supplies 100,000.00 110,000.00
Accumulated Depreciation -105,000.00 -99,000.00
TOTAL FIXED ASSETS 6,340,000.00 6,047,000.00
Other Assets :
Franchise 125,000.00 130,000.00
Patent 98,000.00 100,000.00
Accumulated Amortization -23,400.00 -22,000.00
TOTAL OTHER ASSETS 199,600.00 208,000.00
TOTAL ASSETS 7,691,200.00 6,713,550.00
PT. GALAWERS, Tbk
STATEMENT OF FINANCIAL POSITION
For The Year Ended December 31, 2014
(in thousands, Rp)
CHANGE LIABILLITIES 2016 2015
Current Liabillities :
-170,500.00 Account Payable 131,900.00 132,000.00
-21,300.00 Notes Payable 110,000.00 125,000.00
858,750.00 Unearned Revenue 74,000.00 75,900.00
26,100.00 Taxes Payable 65,900.00 62,650.00
0.00 381,800.00 395,550.00
693,050.00 Long-Term Debt :
Bank Loan 490,800.00 490,000.00
355,000.00 Bonds 800,600.00 850,000.00
-65,000.00 1,291,400.00 1,340,000.00
24,000.00 TOTAL LIABILLITIES 1,673,200.00 1,735,550.00
-5,000.00
-10,000.00
-6,000.00 STOCKHOLDERS' EQUITY 2016 2015
293,000.00 Common Stock 4,500,000.00 4,200,000.00
(10000 shares outstanding)
-5,000.00 Retained Earnings 1,758,000.00 778,000.00
-2,000.00 WITHDRAWAL -240,000.00 0
-1,400.00 TOTAL STOCKHOLDERS' EQUITY 6,018,000.00 4,978,000.00
-8,400.00
977,650.00 TOTAL LIABILLITIES 7,691,200.00 6,713,550.00
& TOTAL STOCKHOLDERS'S EQUITY
16%
CHANGE

-100.00
-15,000.00
-1,900.00
3,250.00
-13,750.00

800.00
-49,400.00
-48,600.00
-62,350.00

300,000.00

980,000.00
-240,000.00
1,040,000.00

977,650.00
PT. XYZ
STATEMENT OF CASHFLOW
Untuk Yang Berakhir 31 Des 2001
AKTIVITAS OPERASIONAL:
Laba bersih 134,000,000
Penyesuaian: Add Back Biaya Depresiasi 21,000,000
Penurunan Piutang 10,000,000
Peningkatan Beban Dibayar Di Muka (6,000,000)
Peningkatan Utang Usaha 35,000,000
JUMLAH ARUS KAS BERSIH
DARI AKTIVITAS OPERASIONAL : 194,000,000

AKTIVITAS INVESTASI:
Peningkatan AT(Tanah) (70,000,000)
Peningkatan AT(Bangunan) (200,000,000)
Peningkatan AT (Peralatan) (68,000,000)
JUMLAH ARUS KAS BERSIH
DARI AKTIVITAS INVESTASI : (338,000,000)

AKTIVITAS PENDANAAN:
Peningkatan UJP 150,000,000
Perubahan Modal (Saham) -
Pembayaran Bagi Hasil -18000000
JUMLAH ARUS KAS BERSIH
DARI PENDANAAN : 132,000,000

NET CASH FLOW (ARUS KAS BERSIH) (12,000,000)


PT. GALAWERS, Tbk
INCOME STATEMENT
For The Year Ended December 31, 2016
(in thousands, Rp)
REVENUE
Sales 3,397,000.00
Discounts & Sales Returns 262,450.00
Net Sales

OTHER REVENUE / INCOME


Total Revenue & Other Revenue

Cost Of Goods Sold


Gross Profit Margin

OPERATING EXPENSE
Salaries & Wages 480,000.00
Supplies 45,000.00
Repairs & Maintenance 88,000.00
Rent Expense 65,650.00
Depreciation & Amortization 7,400.00
Travel Expense 52,000.00
Telephone 42,500.00
Electricity 55,000.00
Bank Fees 20,000.00
Total Operating Expense

EARNING BEFORE INTEREST & TAXES


(EBIT)
INTEREST EXPENSE
EARNING BEFORE TAXES
TAX (20,98 %)
EARNING AVAILABLE FOR COMMON STOCKHOLDERS'
DEVIDEND
NET PROFIT (RETAINED EARNINGS)
Devidend
3,134,550.00

440,000.00
3,574,550.00

1,050,000.00
2,524,550.00

855,550.00

1,669,000.00

125,000.00
1,544,000.00
324,000.00
1,220,000.00
240,000.00
980,000.00
200,000.00
PT. GALAWERS, Tbk
CASH FLOW STATEMENT
For The Year Ended December 31, 2014
(in thousands, Rp)
1 Cash Flow From Operating Activities
Net Income (Net Profit) 980,000.00
Adjustments to Reconcile Net Income/Loss :
Add Back Depreciation & Amortization Expense 7,400.00
Increase in Account Receiveable -858,750.00
Increase in Merchandise Inventory -26,100.00
Decrease in Franchise 5,000.00
Decrease in Patent 2,000.00
Decrease in Account Payable -100.00
Decrease in Notes Payable -15,000.00
Decrease in Unearned Revenue -1,900.00
Increase in Taxes Payable 3,250.00
Cash Provided By Operating Activities -884,200.00

2 Cash Flow From Investing Activities


Increase in Land -355,000.00
Decrease in Building 65,000.00
Increse in Vehicles -24,000.00
Decrease in Machine 5,000.00
Decrese in Supplies 10,000.00
Cash Provided By Investing Activities

3 Cash Flow From Financing Activities


Increase in Bank Loan 800.00
Decrease in Bonds -49,400.00
Devidend -240,000.00
Increase in Common Stock 300,000.00
Cash Provided By Financing Activities

Net Increase (Decrease) in Cash

Cash Balance at January 1, 2014


Cash Balance at December 31, 2014
4

95,800.00

-299,000.00

11,400.00

-191,800.00

40,000.00
-151,800.00
PT. GALAWERS, Tbk
CASH FLOW STATEMENT
For The Year Ended December 31, 2014
(in thousands, Rp)
Cash Flow From Operating Activities
Net Income (Net Profit)
Adjustments to Reconcile Net Income/Loss :
Add Back Depreciation & Amortization Expense 15,000
Decrease in Account Receiveable 45,000
Increase in Merchandise Inventory -5,000
Decrea in Account Payable -363,000
deccrease in Notes Payable -320,000
decrease in Unearned Revenue -59,500

Cash Provided By Operating Activities

Cash Flow From Investing Activities


Increase in Land -220,000
Decrease in Building 150,000
Decrease in Vehicles 300,000
Increase in Machine -138,000
Increase in Supplies -15,000 +
Cash Provided By Investing Activities

Cash Flow From Financing Activities


decrease in Bank Loan -50,000
Decrease in Bonds -379,575
Devidend 0
Increase in Common Stock 990,000 +
Cash Provided By Financing Activities

Net Increase (Decrease) in Cash

Cash Balance at January 1, 2014


Cash Balance at December 31, 2014
67,575

-687,500 +
-619,925

77,000

560,425

17,500

17,500
35,000
PT. GALAWERS, Tbk
INCOME STATEMENT
For The Year Ended December 31, 2014
(in thousands, Rp)
REVENUE
Sales 1,150,000
Discounts & Sales Returns 85,000 -
Net Revenue
OTHER REVENUE / INCOME (Pendapatan Lain-Lain Di Luar Penjualan)
Total Revenue & Other Revenue

Cost Of Goods Sold (Harga Pokok Penjualan)


Gross Profit Margin
OPERATING EXPENSE
Salaries & Wages 245,000
Supplies 110,000
Repairs & Maintenance 80,000
Rent Expense 25,000
Depreciation 15,000
Travel Expense 22,000
Telephone 15,000
Electricity 19,000
Bank Fees 5,500 +
Total Operating Expense
EARNING BEFORE INTEREST & TAXES
(EBIT)
INTEREST EXPENSE
EARNING BEFORE TAXES
TAX (15%)
EARNING AVAILABLE FOR COMMON STOCKHOLDERS'
DEVIDEND (Perusahaan Tidak Membagikan Deviden)
NET PROFIT
COGS PERSEDIAAN AW+ PEMBELIAN -PERSEDIAAN AKHIR

FIRST IN FIRST OUT


1,065,000 FIFO
155,000 +
1,220,000

515,000 -
705,000

536,500 -
168,500

89,000 -
79,500
11,925 -
67,575
0 -
67,575
1 BIAYA POKOK (HPP)
2 BIAYA OPERASIONAL (OPERATING EXP.)
3 BIAYA BUNGA (INTEREST EXP.)

1 PEND. SALES (PENJUALAN UTAMA)


2 PEND. LAIN2 (DI LUAR USAHA UTAMA)

FIXED ASSETS

BAHAN BAKU LANGSUNG


TENAGA KERJA LANGSUNG
BIAYA OVERHEAD PABRIK

BIAYA GAJI

EARNINGS STATEMENT
LAP. PERUBAHAN MODAL
L/R:

PENERIMAAN PENJUALAN UTAMA


(DISKON)
(RETUR PENJUALAN)
PEND. LAIN2
TOTAL PEND B ?

BIAYA HARGA POKOK PENJUALAN


LABA KOTOR

BIAYA OPERASIONAL:
LISTRIK
PEMASARAN
LAIN2
TOTAL BIAYA OPRS

LABA OPERASIONAL

BIAYA BUNGA
LABA SEBELUM PAJAK
TARIF PAJAK
LABA SETELAH PAJAK / LABA BERSIH

BIAYA

LABA (RUGI)
PT. MATAHARI MAL
LAPORAN ARUS KAS
Untuk Periode Yg Berakhir 31 Des 2018

- Arus Kas Dari Aktivitas Operasional


Laba Bersih (Dari Lap. Laba/Rugi)
Penyesuaian Transaksi Non Kas (Tambahkan Kembali Biaya Depresiasi)
Pengurangan pd Piutang
Penambahan pd Biaya Dibayar Di Muka
Penambahan pd Utang Usaha
ARUS KAS BERSIH DARI AKTIVAS OPERASIONAL:

- Arus Kas Dari Aktivitas Investasi


Pembelian Tanah
Penambahan pd Bangunan
Penambahan pd Peralatan
ARUS KAS BERSIH DARI AKTIVAS INVESTASI:

- Arus Kas Dari Aktivitas Pendanaan


Penambahan pd UJP (Bank)
Pembagian Deviden (Bagi Hasil)
Modal
ARUS KAS BERSIH DARI AKTIVAS PENDANAAN:

ARUS KAS BERSIH


8

134,000,000
21,000,000
10,000,000
(6,000,000)
35,000,000
194,000,000

(70,000,000)
(200,000,000)
(68,000,000)
(338,000,000)

150,000,000
(18,000,000)

132,000,000

(12,000,000)