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Culture Documents
Nazva Sandhiya M D
Nazva Sandhiya M D
Net Sales
COGS
Gross Profit
Operational Expense :
Sales Expense :
Sales Salaries Expense Rp 20,000
Advertising Expense Rp 10,200
Total Sales Expense
Administration Expense
General & Adm Salaries Expense Rp 19,000
Utilities Expense Rp 600
Rent Expense Rp 4,300
Tax Property Expense Rp 5,300
Depreciation Expense- Equipment Rp 6,700
Bad Debt Expense Rp 1,000
Insurance Expense Rp 360
Total Administration Expense
Total Operational Expense
Operational Revenue
Other Revenue :
Interest Revenue Rp 800
Total Other Revenue :
Other Expense :
Interest Expense
Net income before tax
Tax Revenue Expense
Net Income
PT BAHAN
I LAPORAN LABA
esember 2014 Untuk Tahun yang Berakhir
Operational Expense :
Sales Expense :
Sales Salaries Expense
Advertising Expense
Rp 30,200 Total Sales Expense
Administration Expense
General & Adm Salaries Expense
Utilities Expense
Rent Expense
Tax Property Expense
Depreciation Expense- Equipment
Bad Debt Expense
Insurance Expense
Rp 37,260 Total Administration Expense
Rp 67,460 Total Operational Expense
Rp 16,540 Operational Revenue
Other Revenue :
Interest Revenue
Rp 800 Total Other Revenue :
Other Expense :
Rp 1,700 Interest Expense
Rp 15,640 Net income before tax
-Rp 3,440 Tax Revenue Expense
Rp 12,200 Net Income
PT BAHANA
LAPORAN LABA RUGI
Untuk Tahun yang Berakhir 31 Desember 2014
Rp 525,000
-
-
Rp 525,000
-Rp 415,000
Rp 110,000
Rp 30,000
Rp 15,300
Rp 45,300
Rp 20,000
Rp 900
Rp 4,300
Rp 7,950
Rp 10,050
Rp 1,500
Rp 540
Rp 45,240
Rp 90,540
Rp 19,460
Rp 1,200
Rp 1,200
Rp 2,550
Rp 18,110
-Rp 5,160
Rp 12,950
Nama akun 2014 2015
Cash 1,200 1,800
Note Receivable 16,000 24,000
Account Receivable 41,000 61,500
Allowance for Bad Debt 3,000 4,500
Inventory 40,000 35,000
Prepaid insurance 540 810
Equipment 67,000 67,000
Accumulated Depreciation Equipment 18,700 28,050
Notes Payable 20,000 18,000
Account Payable 13,500 11,500
Bond Payable 30,000 30,000
Common Stock 50,000 66,700
Retained Earning 14,200 12,200
Slaes 400,000 525,000
Cost of Goods Sold 316,000 415,000
Sales Salaries Expense 20,000 30,000
Eadvertising Expense 10,200 15,300
General and Administrative Salaries Expense 19,000 20,000
Utilities Expense 600 900
Rent Expense 4,300 4,300
Tax Property Expense 5,300 7,950
Interest Expense 1,700 2,550
Depreciation Expense Equipment 6,700 10,050
Bad Debt Expense 1,000 1,500
Insurance Expense 360 540
Interest Receivable 800 1,200
Interest Revenue 800 1,200
Prepaid Rent 500 750
Tax Property Liabilities 2,000 3,000
Tax Revenue Expense 3,440 5,160
Tax Revenue Liabilities 3,440 5,160
1,111,280 1,410,620
PT BAHANA
LAPORAN POSISI KEUANGAN
Untuk Tahun yang Berakhir 31 Desember 2014
Assets : Liabilities :
Cash 1,200 Account Payable 13,500
Account Receivable 41,000 Notes Payable 20,000
Allowance for Bad Debt -3000 Tax Property Liabilities 2,000
Note Receivable 16,000 Tax Revenue Liabilities 3,440
Interest Receivable 800 Bond Payable 30,000
Inventory 40,000
Prepaid insurance 540
Prepaid Rent 500 Ekuitas :
Total Current Asset 97,040 Common Stock 50,000
Retained Earning 26,400
Fixed Assets :
Equipment 67,000
Accumulated Depreciation Equipment -18700
PT BAHANA
LAPORAN POSISI KEUANGAN
Untuk Tahun yang Berakhir 31 Desember 2015
Assets : Liabilities :
Cash 1,800 Account Payable 11,500
Account Receivable 61,500 Notes Payable 18,000
Allowance for Bad Debt -4500 Tax Property Liabilities 3,000
Note Receivable 24,000 Tax Revenue Liabilities 5,160
Interest Receivable 1,200 Bond Payable 30,000
Inventory 35,000
Prepaid insurance 810
Prepaid Rent 750 Ekuitas :
Total Current Asset 120,560 Common Stock 66,700
Retained Earning 25,150
Fixed Assets :
Equipment 67,000
Accumulated Depreciation Equipment -28050
68.078.245.213 65.074.575.386
126.252.691.296 148.824.078.142
722.537.447.543 844.928.054.206
348.424.815.585 363.069.256.209
2.367.948.502.132 2.453.226.712.334
6.161.958.170 7.393.471.641
1.320.611.970.070 1.477.189.735.510
1.997.708.218.030 2.212.326.727.974
40.091.217.523 31.889.653.512
69.229.034.250 84.504.472.750
45.080.675.935 55.359.532.461
262.908.385.034 256.186.841.237
23.716.901.643 28.395.970.760
43.060.742.690 115.086.693.129
184.246.049.075 191.313.322.856
10.274.258.497 17.499.730.523
5.192.108.153.404 5.034.737.166.320
79.638.433 4.088.701.791
100.941.496.489 123.325.436.601
25.782.285.428 40.901.799.002
134.260.857.433 154.080.380.936
37.338.018.894 41.165.033.508
62.608.174.276 76.270.096.071
1.382.804.674 6.817.770.173
77.175.355.040 128.507.418.891
7.189.816.371.434 7.247.063.894.294
571.447.690.357 577.040.961.185
378.159.986.000 593.846.265.000
4.912.619.760 9.006.059.505
954.520.296.117 1.179.893.285.690
4.420.800.226.360 4.146.745.643.645
5.481.524.728.135 5.207.470.145.420
31.233.899.639 14.772.408.978
1.677.057.743.660 2.024.821.339.896
171.500.000.000 171.500.000.000
440.574.864.042 440.574.864.042
(34.184.872.500) (34.184.872.500)
239.797.199 239.797.199
482.594.713.034 482.594.713.034
5.512.758.627.774 5.222.242.554.398
7.189.816.371.434 7.247.063.894.294
LAPORAN POSISI KEUANGAN
Asset
Asset Lancar :
Kas dan setara kas
Asset Keuangan Lancar
Aset keuangan lancar lainnya
Piutang Usaha
Piutang usaha pihak ketiga
Piutang usaha pihak berelasi
Persediaan lancar
Persediaan lancar lainnya
Biaya dibayar dimuka lancar
Uang Muka Lancar
Uang muka lancar lainnya
Pajak dibayar dimuka lancar
2.543.833.653.523 2.219.784.801.023
12.866.087.674 2.036.464.054
23.716.901.643 28.395.970.760
43.060.742.690 115.086.693.129
1.320.611.970.070 2.453.226.712.334
6.161.958.170 7.393.471.641
184.246.049.075 191.313.322.856
10.274.258.497 17.499.730.523
5.192.108.153.404 5.034.737.166.320
79.638.433 4.088.701.791
68.078.245.213 65.074.575.386
126.252.691.296 148.824.078.142
348.424.815.585 363.069.256.209
1.320.611.970.070 1.477.189.735.510
134.260.857.433 154.080.380.936
1.997.708.218.030 2.212.326.727.974
7.189.816.371.434 7.247.063.894.294
100.941.496.489 123.325.436.601
25.782.285.428 40.901.799.002
45.080.675.935 55.359.532.461
40.091.217.523 31.889.653.512
37.338.018.894 41.165.033.508
62.608.174.276 76.270.096.071
1.382.804.674 6.817.770.173
77.175.355.040 128.507.418.891
69.229.034.250 84.504.472.750
262.908.385.034 256.186.841.237
722.537.447.543 844.928.054.206
571.447.690.357 577.040.961.185
378.159.986.000 593.846.265.000
4.912.619.760 9.006.059.505
954.520.296.117 1.179.893.285.690
1.677.057.743.660 2.024.821.339.896
171.500.000.000 171.500.000.000
(34.184.872.500) (34.184.872.500)
440.574.864.042 440.574.864.042
482.594.713.034 482.594.713.034
4.420.800.226.360 4.146.745.643.645
5.481.524.728.135 5.207.470.145.420
31.233.899.639 14.772.408.978
239.797.199 239.797.199
5.512.758.627.774 5.222.242.554.398
7.189.816.371.434 7.247.063.894.294
KASUS 3
Jumlah laba (rugi)
Pendapatan komprehensif lainnya atas
pengukuran kembali kewajiban manfaat pasti,
setelah pajak
Jumlah pendapatan komprehensif lainnya yang
tidak akan direklasifikasi ke laba rugi, setelah
pajak
Beban penjualan
Beban umum dan administrasi
Beban keuangan
Pendapatan lainnya
Beban lainnya
Keuntungan (kerugian) lainnya
Jumlah laba (rugi) sebelum pajak penghasilan
Laba rugi komprehensif yang dapat diatribusikan
ke kepentingan non-pengendali
Laba (rugi) per saham dasar dari operasi yang
dilanjutkan
Jumlah pendapatan komprehensif lainnya,
setelah pajak
Jumlah labayang
Laba (rugi) rugi dapat
komprehensif
diatribusikan ke entitas
induk
Laba (rugi) yang dapat diatribusikan ke
kepentingan non-pengendali
Laba rugi komprehensif yang dapat diatribusikan
ke entitas induk
Penjualan dan pendapatan usaha
Beban pokok penjualan dan pendapatan
Jumlah laba bruto
Pendapatan (beban) pajak
Jumlah laba (rugi) dari operasi yang dilanjutkan
718.802.339.551 731.310.571.351
122.134.262.680 102.496.405.500
122.134.262.680 102.496.405.500
(1.801.245.944.126) (1.988.676.276.261)
(623.677.051.418) (817.420.878.083)
(63.636.537.449) (63.531.033.009)
135.661.879.550 139.205.216.137
(832.052.678) (5.423.065.820)
858.919.125.667 923.335.768.686
16.461.490.661 238.792.339
41,18 42,86
122.134.262.680 102.496.405.500
840.936.602.231 833.806.976.851
704.384.331.764 733.195.452.445
14.418.007.787 (1.884.881.094)
824.475.111.570 833.568.184.512
6.543.362.698.900 7.412.766.872.302
(3.330.713.867.112) (3.753.585.066.580)
3.212.648.831.788 3.659.181.805.722
(140.116.786.116) (192.025.197.335)
718.802.339.551 731.310.571.351
LAPORAN LABA RUGI KOMPERHENSIF
31 Des 2021
7.412.766.872.302
(3.753.585.066.580)
3.659.181.805.722
(1.988.676.276.261)
(817.420.878.083)
(63.531.033.009)
(5.423.065.820)
923.335.768.686
(192.025.197.335)
139.205.216.137 4
731.310.571.351
731.310.571.351
731.310.571.351
102.496.405.500
102.496.405.500
833.806.976.851
733.195.452.445
(1.884.881.094)
833.568.184.512
238.792.339
42,86