PT.

TIARA
LAPORAN POSISI KEUANGAN KOMPERATIF
31 DESEMBER 2005 & 2006

NERACA 2006 2005

Cash 232,000 224,000

Account Receivable (net) 205,200 232,000
Inventories 588,800 540,000
Prepaid Operating Expense 20,000 30,000
Investments - 240,000
Land 100,000 -
Equipment 1,972,000 1,500,000
Accumulated Depreciation-Equipment (454,800) (512,000)
2,663,200 2,254,000

Account Payable 246,000 170,400

Wages Payable 50,000 40,000
Dividend Payable 12,000 -
Notes Payable 100,000 -
Bonds Payable, due 2012 - 400,000
Commonstocks, $10 par 1,000,000 800,000
Paid-In cappital in excess of par-common stock 300,000 200,000
retained earnings 955,200 643,600
2,663,200 2,254,000
TIF

perbandingan

8,000
(26,800)
48,800
(10,000)
(240,000)
100,000
472,000
57,200
409,200
-
75,600
10,000
12,000
100,000
(400,000)
200,000
100,000
311,600
409,200
 PT. TIARA
LAPORAN LABA RUGI
31-Dec-06

Laporan Laba Rugi 2006

sales 2,492,000
cost of merchindise sold 1,394,000
Gross Profit 1,098,000

Operating Expense :
Depreciation Expense 98,800
Salary Expense 100,000
Other Operating Expense 201,200
Income From Operation 400,000
698,000
Other Income :
Gain On Sale Of Invesment 20,000
Gain On Sale Of Equipment 10,000

Other Expense :
Interest Expense (48,000) (18,000)
Income Before Income Tax 680,000
Income Tax 256,400
Net Income 423,600
 PT. TIARA
LAPORAN ARUS KAS
PERIODE 2006

Description Tahunan Periode 2006

Net Income 423,600

Depreciation Expense 98,800
(Increase) decrease inventories (48,800)
Operation

Increase (decrease )Account Receivable (net) 26,800

Increase (decrease) Prepaid Operating Expense 10,000
(Increase) decrease account payable 75,600
(Increase) decrease Wages Payable 10,000
Dividen on borrowing 12,000
Cash Flow From Operation 608,000

INVESTASI
Invesments

purchase of equipment (628,000)

purchase of land (100,000)
sale of invensments 240,000
Cash provide (used) From Invesments (488,000)

PEMBIAYAAN
Notes Payable 100,000
Financing

Bonds Payable, due 2012 (400,000)

Commonstocks, $10 par 200,000
Paid-In cappital in excess of par-common stock 100,000
retained earnings (112,000)

Cash provide (used) From Financing (112,000)

Increase (decrease) To Cash 8,000

Beginning Cash Balance 224,000

Ending Cash Balance 232,000
Chech Should Agree To Balance sheet -