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  • Assets Liabilities & Owner's Equity

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    Saphira Pramudita
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    The income statement for Bengkel Laris for December 2013 shows revenues of Rp15.725 million and total expenses of Rp10.544 million, resulting in a net income of Rp5.181 million. The statement of changes in equity shows an early capital of Rp417.05 million, additions of Rp100 million in investments and Rp5.181 million in net income, and subtractions of Rp5 million in draws and Rp342,500 in interest payable, resulting in a last capital of Rp516.888 million. The statement of financial position lists assets of Rp602.488 million that equal total liabilities and owner's equity of Rp602.488

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    akuntansi

    Original Title

    Bengkel laris

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    The income statement for Bengkel Laris for December 2013 shows revenues of Rp15.725 million and total expenses of Rp10.544 million, resulting in a net income of Rp5.181 million. The statement of changes in equity shows an early capital of Rp417.05 million, additions of Rp100 million in investments and Rp5.181 million in net income, and subtractions of Rp5 million in draws and Rp342,500 in interest payable, resulting in a last capital of Rp516.888 million. The statement of financial position lists assets of Rp602.488 million that equal total liabilities and owner's equity of Rp602.488

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    © All Rights Reserved
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    11 views2 pages

    Assets Liabilities & Owner's Equity

    Uploaded by

    Saphira Pramudita
    The income statement for Bengkel Laris for December 2013 shows revenues of Rp15.725 million and total expenses of Rp10.544 million, resulting in a net income of Rp5.181 million. The statement of changes in equity shows an early capital of Rp417.05 million, additions of Rp100 million in investments and Rp5.181 million in net income, and subtractions of Rp5 million in draws and Rp342,500 in interest payable, resulting in a last capital of Rp516.888 million. The statement of financial position lists assets of Rp602.488 million that equal total liabilities and owner's equity of Rp602.488

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    BENGKEL LARIS

    INCOME STATEMENT
    FOR THE MONTH ENDED 31 DESEMBER 2013
     Revenues Rp.15.725.000,00
     Expanses
    advertise expanse Rp.5.000.000,00
    Water,electricity, and telephone expanse Rp.2.250.000,00
    Others expanse Rp.570.000,00
    Rent expanse Rp.1.200.000,00
    BPKB expanse Rp.500.000,00
    Carry expanse Rp.324.000,00
    Supplies expanse Rp.700.000,00
    Total expanse Rp.10.544.000,00
    Net income Rp.5.181.000,00
    BENGKEL LARIS
    STATEMENT OF CHANGES IN EQUITY
    FOR THE MONTH ENDED 31 DESEMBER 2013
    Early capital Rp.417.050.000,00
     Add
    Investments Rp.100.000.000,00
    Net income Rp.5.181.000,00
    +
    Rp.522.231.000,00
     Less
    Prive Rp.5.000.000
    Interest payable Rp.342.500,00
    +
    Rp.5.342.500,00
    -
    Last capital 31 desember 2013 Rp.516.888.500,00

    BENGKEL LARIS
    STATEMENT OF FINANCIAL POSITION
    FOR 31 DESEMBER 2013
    Assets Liabilities & owner’s equity
    Cash Rp.109.738.500,00 Accounts payable Rp.50.000.000,00
    Accounts receivable Rp.500.000,00 Unearned revenue Rp.10.000.000,00
    Notes receivable 0 Bank loan Rp.25.600.000,00
    Building Rp.300.000.000,00 capital Rp.516.888.500,00
    Land Rp.100.000.000,00
    Vehicle Rp.50.000.000,00
    Supplies Rp.750.000,00
    Equipment Rp.41.500.000,00
    Total assets Rp.602.488.500,00 Total liabilities & owner’s Rp.602.488.500,00
    equity

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