Professional Documents
Culture Documents
Pengantar Akuntansi: Click Here To Download This Powerpoint Template: For More Templates: Others Ressources
Pengantar Akuntansi: Click Here To Download This Powerpoint Template: For More Templates: Others Ressources
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 1
Materi Perkuliahan
Weygandt, Kieso, Kimmel : Financial Accounting , IFRS Editon 3e, Wiley 2015
IAI. (2015). Standard Akuntansi Keuangan , Salemba Empat, Jakarta (SAK)
IFRS EDITION
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Prepared by Tree Powerpoint Presentations Backgrounds
Coby Harmon Download Powerpoint Background with halo effect
University of California, Santa Barbara
10/28/2018
Westmont College Page 3
PEDOMAN PENILAIAN
• Evaluasi Hasil Belajar (UTS/UAS) dan Prosentase
Nilai Dari Masing-Masing Komponen Adalah Sbb:
• Nilai Partisipasi dalam kelas : 10%
• Nilai Quiz : 10%
• Nilai Tugas Mandiri/Kelompok : 10%
• Nilai Ujian Tengah Semester : 35%
• Nilai Ujian Akhir Semester : 35%
• Mahasiswa wajib mengikuti UTS dan UAS. Apabila mahasiswa
tidak mengikuti UTS dan atau UAS maka mahasiswa dinyatakan
tidak lulus (nilai E)
• Kehadiran sebanyak 80% selama satu semester
dipakai sebagai prasyarat untuk mengikuti UAS
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
• Nilai semua mata kuliah minimal C
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 4
Akuntansi dan
Transaksi Bisnis
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 5
What is Accounting?
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
6 6
Page
Akuntansi :
Menurut Accounting Principles Board (APB) dan
American Institute of Certified Public Accountants
(AICPA) – 1970 :
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 7
Berdasarkan pendekatan sistem :
10/28/2018 Page 8
Three Activities
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 9
Next – Komponen Lap Keu
Laporan Keuangan Sesuai PSAK (2015)
Keuangan
Laporan Arus Kas
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Catatan Atas Laporan Keuangan
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 10
Next – user information
Pemakai Laporan Keuangan
Internal User Interested in Reason
Pemilik •Sales •Apakah iklan efektif ?
•Profit •Dptkah uang lebih banyak ?
•Cash •Apakah bisa beli alat baru ?
10/28/2018 Page 11
Pemakai Laporan Keuangan
External Users Interested in Reason
Investor/ •Profit •Apakah investasi OK
Stakeholders •Dividen •Berapa dividen yang
diterima ?
Bankers •Debt •Apakah layak
diberi pinjaman ?
Pemerintah •Profit •Pendapatan dari
pajak
Customer •Garansi produk •Bagaimana produk
yang dihasilkan ?
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources : •Adakah service
Abstract Free PPT Presentations
Nature Powerpoint Templates center ?
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 12
Next – SAK
Standar Akuntansi Keuangan
Kapan laporan keuangan digunakan dan siapa yang
menggunakan serta untuk tujuan apa ?
10/28/2018 Page 13
Standar Akuntansi Keuangan
10/28/2018 Page 14
Standar Akuntansi Keuangan
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 15
Standar Akuntansi Keuangan
Badan International Accounting
penyusun Standard Board (IASB)
Standar
IAS / I F R S
Akuntan
si Financial Accounting
Keuanga Standard Board (FASB)
n
US GAAP
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 16
Standar Akuntansi Keuangan
Di Indonesia berlaku
Standar Akuntansi Keuangan
(SAK)
yang disusun dan diterbitkan oleh
Dewan Standar Akuntansi Keuangan
(DSAK)
Ikatan Akuntan Indonesia.
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 17
Standar Akuntansi Keuangan
di Indonesia
10/28/2018 Page 18
Konvergensi IFRS / IAS
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 19
Next – Asumsi dasar
Asumsi-asumsi sebagai konsep
dasar dalam penyusunan Laporan
Keuangan :
Asumsi Unit Keuangan
(Monetary Unit Assumption)
ASUMSI DASAR Asumsi Entitas Ekonomi
By GAAP (Economic Entity Assumption)
Asumsi Periode Waktu
(Time Period Assumption)
Asumsi Kelangsungan Usaha
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources : (Going Concern Assumption)
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 20
Asumsi Unit Keuangan
(Monetary Unit Assumption)
Proprietorship.
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Partnership. Forms of Business
Abstract Free PPT Presentations
Nature Powerpoint Templates Ownership
Tree Powerpoint Presentations Backgrounds
Corporation. Download Powerpoint Background with halo effect
10/28/2018 Page 21
Proprietorship Partnership Corporation
10/28/2018 Page 22
Advantages
A proprietorship
• Ease in
is owned by one
organizing
individual.
• Low cost of
organizing
Disadvantage
• Limited source
Joe’s
of financial
resources
• Unlimited
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
liability
Download Powerpoint Background with halo effect
23 23
Page
Advantages
A partnership
• More financial
is owned by two
resources than
or more
a proprietorship.
individuals.
• Additional
management
skills.
Joe and Marty’s
Disadvantage
• Unlimited
For more templates : PPT Backgrounds Models
Others ressources :
liability.
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
24 24
Page
A corporation is
Advantage
organized under
state or federal • The ability to
statutes as a obtain large
separate legal amounts of
entity. resources by
issuing stocks.
Disadvantage
J & M, Inc.
• Double taxation.
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
25 25
Page
Asumsi Periode Waktu
(Time Period Assumption)
.....
Jan. Feb. Mar. Apr. Dec.
berlangsung ).
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 27
Asumsi-asumsi sebagai konsep
dasar dalam penyusunan Laporan
Keuangan :
Dasar Akrual
ASUMSI DASAR (Accrual Basis)
By IFRS Asumsi Kelangsungan Usaha
(Going Concern Assumption)
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 28
Dasar Akrual
(Accrual Basis)
Asumsi ini menganggap bahwa :
• Pendapatan dilaporkan dalam laporan
laba rugi (income statement) pada
periode dimana pendapatan tersebut
dihasilkan (tanpa memperhatikan apakah kas sudah diterima
atau belum)
10/28/2018 Page 29
Next – Prinsip Akuntansi
Prinsip Akuntansi sebagai Pedoman
dalam penyusunan Laporan
Keuangan :
Prinsip Pengukuran
(Measurement Principle)
PRINSIP Prinsip Pengakuan Pendapatan
AKUNTANSI (Revenue Recognition Principle)
Prinsip Pengakuan Beban
(Expense Recognition Principle)
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 30
Measurement Principles
Prinsip pengukuran menyatakan bahwa yang akan dicatat dalam
bisnis adalah hanya peristiwa ekonomi yang dapat diukur dalam
satuan mata uang.
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 31
Prinsip Pengukuran :
Historical Cost Principle :
• Prinsip ini menyatakan bahwa aset
perusahaan harus dicatat
berdasarkan harga / biaya
perolehan.
• Biaya perolehan (cost)
merupakan pengorbanan yang
dilakukan untuk memperoleh
suatu aset, sampai dengan
asset
Click here to download tersebut
this powerpoint template : Colorful Pastel Tree siap untuk
Powerpoint Template
10/28/2018 Page 32
Prinsip Pengukuran :
Fair Value Principle :
• Prinsip ini menyatakan bahwa asset dan liabilitas harus
di LAPORKAN berdasarkan nilai wajar.
• Nilai wajar didefinisikan dalam IFRS sebagai, “the
amount for which an asset could be exchanged between
knowledgeable, willing parties in an arm’s length
transaction.”
• Menurut Suwardjono (2008;475) fair value adalah jumlah
rupiah yang disepakati untuk suatu obyek dalam suatu
tranksaksi antara pihak-pihak yang berkehendak bebas
tanpa tekanan atau keterpaksaan.
• Berdasarkan FASB Concept Statement No. 7 dapat
ditarik suatu kesimpulan bahwa fair value adalah harga
yang akan diterima dalam penjualan aset atau
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPTpembayaran
Backgrounds Models untuk mentransfer kewajiban dalam
Others ressources : transaksi yang tertata antara partisipan di pasar dan
Abstract Free PPT Presentations
tanggal
Nature Powerpoint pengukuran (Perdana, 2011)
Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 33
Prinsip Pengakuan Pendapatan :
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 34
Prinsip Pengakuan Beban :
10/28/2018
Next – Unsur LK Page 35
Unsur-unsur Laporan Keuangan
10/28/2018 Page 36
Unsur-unsur Laporan Keuangan
10/28/2018 Page 37
Unsur-unsur Laporan Keuangan
Ekuitas
• Hak residual atas asset entitas setelah dikurangi semua liabilitas
• Klaim kepemilikan atas total asset - Merupakan hak pemilik
perusahaan atas sebagaian aset perusahaan
10/28/2018 Page 38
Unsur-unsur Laporan Keuangan
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 39
Unsur-unsur Laporan Keuangan
10/28/2018 Page 40
Unsur-unsur Laporan Keuangan
10/28/2018 Page 41
Unsur-unsur Laporan Keuangan
TRANSAKSI BISNIS
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
43 43
Page
What is a business
transaction?
Page 44
Transaksi bisnis adalah kejadian/kondisi
ekonomi yang secara langsung
mempengaruhi kondisi keuangan atau hasil
operasi suatu entitas
perusahaan.
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
Page 45
Transaksi Bisnis
Record/
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Don’t:
Others ressources
Record
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 46
Transaksi Bisnis
Suatu transaksi perusahaan adalah
terjadinya peristiwa atau keadaan yang
harus dicatat.
Semua transaksi perusahaan adalah
perubahan yang menyangkut tiga unsur
dasar persamaan akuntansi.
Tiga unsur dasar :
Assets
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
Liabilities
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Equity
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
Menggunakan
10/28/2018 Persamaan Akuntansi untuk mencatat transaksi bisnis Page 47
The Basic Accounting Equation
10/28/2018 Page 48
Analisis Transaksi
Transaction (1). Investment by Shareholders.
Ray and Barbara Neal decides to open a computer
programming service which he names Softbyte. On September
1, 2017, they invest $15,000 cash in exchange for $15,000 of
ordinary shares.
Transaction (2). Purchase of Equipment for Cash.
Softbyte purchases computer equipment for $7,000 cash.
Transaction (3). thisPurchase
Click here to download powerpoint templateof
For more templates : PPT Backgrounds Models
Supplies
: Colorful on Credit.
Pastel Tree Powerpoint Template
Others ressources :
Softbyte purchases for $1,600 from Acme Supply Company
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
computer paper and other supplies expected to last several
Download Powerpoint Background with halo effect
months.
10/28/2018 Page 49
Transaction (4). Services Provided for Cash.
Softbyte receives $1,200 cash from customers for programming
services it has provided.
Transaction (5). Purchase of Advertising on Credit.
Softbyte receives a bill for $250 from the Daily News for advertising but
postpones payment until a later date.
Transaction (6). Services Provided for Cash and Credit.
Softbyte provides $3,500 of programming services for customers. The
company receives cash of $1,500 from customers, and it bills the balance of
$2,000 on account.
Transaction (7). Payment of Expenses.
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Softbyte pays the following Expenses in cash for September: store rent $600,
Others ressources :
Abstract Free PPT Presentations
salaries of employees $900, and utilities $200.
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
Page 50
Transaction (8). Payment of Accounts Payable.
Softbyte pays its $250 Daily News bill in cash.
Transaction (9). Receipt of Cash on Account.
Softbyte receives $600 in cash from customers who
had been billed for services [in Transaction (6)].
Transaction (10). Dividends.
The corporation pays a dividend of $1,300 in cash.
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 51
Summary of Transactions
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 52
Financial Statements
Companies prepare four financial statements from the
summarized accounting data:
Retained Statement of
Income Statement of
Earnings Financial
Statement Cash Flows
Statement Position
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 SO 8 Understand the four financial statements and how they arePage 53
prepared.
Financial Statements Income Statement
10/28/2018 Page 54
Financial Statements Net income is needed to determine the
ending balance in retained earnings.
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 55
Retained Earnings
Financial Statements Statement
10/28/2018 Page 56
Financial
Statements
The ending
balance in
retained
earnings is
needed in
preparing theto download this powerpoint template :
Click here Colorful Pastel Tree Powerpoint Template
statement
For moreoftemplates : PPT Backgrounds Models
Others ressources :
financial position Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 57
Financial Statements Balance Sheet
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 58
Financial
Statements
Illustration 1-
11
Financial
statements
and
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
theirFor more templates : PPT Backgrounds Models
Others ressources :
interrelationshi Abstract Free PPT Presentations
ps Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 59
Financial Statements
10/28/2018 Page 60
Financial Statements Statement of Cash Flows
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 61
Soal 1
Margaretha Wulan opened Wulan Service Company on July, 2017. During July
the following transactions were completed.
July 1 Margaretaha Wulan invested Rp.100.000.000 cash in business in
exchange for ordinary shares
2 Purchased equipment for cash Rp. 5.000.000
3 Paid Rp.400.000 cash for July office rent
4 Paid Rp.500.000 cash for supplies
5 Incurred Rp.250.000 of advertising cost in the Berita News on
account
6 Received Rp.5.100.000 in cash from customers for repair service
7 Declared and paid a Rp.1.000.000 cash dividend
8 Paid part-time employee salaries Rp.2.000.000
9 Paid utility bills Rp.140.000
10 Provided repair service on account to customers Rp.750.000
11 Collected cash of Rp.120.000 for services billed in transaction (10)
10/28/2018 Page 62
(a) MARGARETHA WULAN COMPANY
Equity
Accounts Accounts Share Retained Earnings
Cash + Receivable + Supplies + Equipment = Payable + Capital + Revenues – Expenses – Dividends
1. +£10,000 +£10,000 +
+ 10,000 = 0010,000
2. + –5,000 +£5,000 +000,
+ 5,000 + + 5,000 = + 0010,000 +
3. + –400 +00,000 –£400 (a)
+ 4,600 + + 5,000 = + 10,000 + –400
4. + –500 +£500 +00,000 +
+ 4,100 + + 500 + + 5,000 = + 10,000000
+ –400
5. +000,000 +0000 +00,000 +£250 –250 (b)
+ 4,100 + + 500 + + 5,000 = + 250 + 00010,000000
+ –650
6. –+4,700 +0000 +00,000 +0000 +£4,700 (c)
+ 8,800 + + 500 + + 5,000 = + 250 + 00010,000 + 4,700 –650
7. –1,000 +0000 +00,000 +0000 0 –£1,000 (d)
+ 7,800 + + 500 + + 5,000 = + 250 + 10,000 + 4,700 –650 –1,000
8. + –1,000 +0000 +00,000 +0000 –1,000 (e)
+ 6,800 + + 500 + + 5,000 = + 250 + 10,000 + 4,700 –1,650 –1,000
9. + –140 +0000 +00,000 +0000 –140 (f)
+ 6,660 + + 500 + + 5,000 = +0250 + 10,000 + 4,700 –1,790 –1,000
10. +000,000 +£980 +0000 +00,000 +0000 +980 (g)
+ 6,660 + + 980 + + 500 + + 5,000 = +0250 + 10,000 + 5,680 –1,790 –1,000
11. – +120 +–120
+£ 6,780 + +£860 + +£500 + +£5,000 = +£250 + £10,000 + £5,680 – £1,790 – £1,000
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
£13,140 £13,140
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 63
Click here to download this powerpoint template : Colorful Pastel Tree Powerpoint Template
For more templates : PPT Backgrounds Models
Others ressources :
Abstract Free PPT Presentations
Nature Powerpoint Templates
Tree Powerpoint Presentations Backgrounds
Download Powerpoint Background with halo effect
10/28/2018 Page 64