Business Transactions and the Accounting Equation'' Kumala Dry Cleaners''

Assets Liabilities Owner's Equity

= + Information
CASH + A/R + Supplies + Land+ A/P+ Kumala Capital
2,016
1-Jul 45,000,000 93,000,000 7,000,000 75,000,000 40,000,000 180,000,000
a 35,000,000 35,000,000 invest
80,000,000 93,000,000 7,000,000 75,000,000 40,000,000 215,000,000
b (50,000,000) 50,000,000
30,000,000 93,000,000 7,000,000 125,000,000 40,000,000 215,000,000
c 32,125,000 32,125,000 Fees earned
62,125,000 93,000,000 7,000,000 125,000,000 40,000,000 247,125,000
d (6,000,000) (6,000,000) Rent Expense
56,125,000 93,000,000 7,000,000 125,000,000 40,000,000 241,125,000
e 2,500,000 2,500,000 Fees earned
56,125,000 93,000,000 9,500,000 125,000,000 42,500,000 241,125,000
f (22,800,000) (22,800,000)
33,325,000 93,000,000 9,500,000 125,000,000 19,700,000 241,125,000
g 84,750,000 84,750,000 Fees earned
33,325,000 177,750,000 9,500,000 125,000,000 19,700,000 325,875,000
i (7,500,000) (7,500,000) salaries expense
25,825,000 177,750,000 9,500,000 125,000,000 19,700,000 318,375,000
i2 (2,500,000) (2,500,000) Motor Vehicle Exense
23,325,000 177,750,000 9,500,000 125,000,000 19,700,000 315,875,000
i3 (1,300,000) (1,300,000) Utilities exspense
22,025,000 177,750,000 9,500,000 125,000,000 19,700,000 314,575,000
i4 (2,700,000) (2,700,000) Miscelanious expense
19,325,000 177,750,000 9,500,000 125,000,000 19,700,000 311,875,000
j 88,000,000 (88,000,000)
107,325,000 89,750,000 9,500,000 125,000,000 19,700,000 311,875,000
k (3,600,000) (3,600,000) suplies expense
107,325,000 89,750,000 5,900,000 125,000,000 19,700,000 308,275,000
l (12,000,000) (12,000,000) Kumala Drawing
95,325,000 89,750,000 5,900,000 125,000,000 19,700,000 296,275,000
315,975,000 = 315,975,000

AKTIVA = PASIVA
 KUMALA DRY CLEANERS
INCOME STATEMENT
FOR THE MONTH ENDED JULY 31, 2016
Rp.
Fees Earned 116,875,000
Operating expenses :
Rent expense 6,000,000
Salaries expense 7,500,000
Supplies expense 3,600,000
Utilities expense 1,300,000
Miscelanious expense 2,700,000
Laundy expense 29,500,000
Motor Vihicle expense 2,500,000
Total operating expenses 53,100,000
Net Income 63,775,000
KUMALA DRY CLEANERS
STATEMENT OF OWNER'S EQUITY
FOR THE MONTH ENDED JULY 31, 2016
Rp.
Kumala Capital, July 1,2016 (beginning Capital) 180,000,000
Net Income for the month 63,775,000
Invest 35,000,000
Less Drawing (12,000,000)
Increase in Owner's Equity 86,775,000
Kumala Capital, July 31,2016( Ending Capital) 266,775,000

KUMALA DRY CLEANERS

STATEMENT OF FINANCIAL POSITION
PER JULY 31, 2016

Assets Rp. Liabilities Rp.

Cash 95,325,000
Accounts Receiv 89,750,000 Accounts Payable 49,200,000
Suplies 5,900,000
Land 125,000,000 Owner's Equity
KumalaCapital 266,775,000
Total Liabilities and
Total Assets 315,975,000 Owner's Equity 315,975,000

KUMALA DRY CLEANERS

 STATEMENT OF CASH FLOWS
FOR THE MONTH ENDED JULY 31, 2016
Cash Flow from operating activities :
Cash Flow received from customers(Point 1 jul 45,000,000
Cash Flow received from customers(Point c) 32,125,000
Cash Flow received from customers(Point j) 88,000,000
Utilities Expense (1,300,000)
Salaries expense (7,500,000)
Rent expense (6,000,000)
Motor Vehicle expense (2,500,000)
Paying payable (22,800,000)
Micelanious expense (2,700,000)
Net flow from operational activities 122,325,000
Cash Flow from invest activities
Cash Flow
Cash Flow Out for Invest Land (50,000,000)
Cash Flow from Financial Activities
Cash received as owner's investment 35,000,000
Deduct cash withdrawal by owner (12,000,000)
Net flow from Financial activities 23,000,000
Net cash flow and July 31,2016 cash balance 95,325,000