PT TELEKOMIKA
PT TELEKOMIKA
COMPARATIVE STATEMENT OF FINANCIAL POSISITION AS OF DECEMBER 31
ASSETS
Cash and Equivalent Account Receivable
Provision for impairment loss Inventory
Land Vehicle
Accumulated Depreciation Vehicle LAIBILITIES & EQUITIES
Account Payable Salaries Payable Interest Payable Income Taxes Payable Bonds Payable
Share Capital - Ordinary Share Premium - Ordinary Retained Earnings
PT TELEKOMIKA
STATEMENT OF PROFIT OR LOSS
FOR THE YEAR ENDED DECEMBER 31, 2022 Sales
Cost od Goods Sold Gross Profit
Sales and Administrative Expense Salaries Expense
Bad Debt Expense
Depreciation Vehicle Expense Sales and Administrative Expense Income from Operation
Other Revenue & Expense Interest Expense
Income Before Tax Tax Expense NET INCOME
Beginning, 1 Jan 2022
Net Income Dividend
Ending, 31 Dec 2022Vehicle terjual secara tunai dengan harga Diminta:
1 2
15,000 300,000
100,000 1,039,561 1,439,561 586,500
585,700
585,700 (72,500)
(72,500)
(200)585,700
Share Capital - Ordinary
Share Premium -
Ordinary
Retained
Earnings Total
1,500 43,500
(600)
585,900 630,000 40,000
2,000 1,039,561
1,468,361
- -
650,000 20,000 115,000
20,000
(3,500)215,000
0 0 1,468,361
1,500 10,000 8,000
10,000 600 200 459,361 715,000
(9,000)188,000 115,000
Susunlah Statement of Cashh Flows dengan Direct Method dan Indirect Method Lengkapi dengan perhitungan yang dibutuhkan.
Berikut comparative financial position statement per 31/12/2022 dan 31/12/2021, Profit or Loss Statement dan Statement of Equity untuk tahun 2022.
2021 2022
300,000
100,000 526,361
300,000 300,000
402,961
926,361
100,000 526,361 942,461 100,000
(7,000)
200,000
4,000 0 600 10,000
942,461
CONTOH .xlsx
OPERATING ACTIVITIES Net Income
Adjustment
Bad Debt Expense
Gain/Loss on Disposal of Fixed Asset Incr Account Receivable
Decr Inventory Incr Account Payable Incr Salaries Payable Incr Interest Payable Decr Income Taxes Payable NET CASH FLOW FROM OPERATING ACT.
INVESTING ACTIVITIES Sell on Vehicle
NET CASH FLOW FROM INVESTING ACT.
FINANCING ACTIVITIES
Issued Share Capital - Ordinary Paid Dividend
NET CASH FLOW FROM FINANCING ACT.
NET INCREASE (DECREASE) IN CASH CASH AT BEGINNING OF YEAR CASH AT END OF YEAR
- (72,500)
113,900
10,000
(500,000)
12,000
(72,500)
56,400
402,961
459,361
15,000
15,000
4,000
- (1,300)
1,500 PT TELEKOMIKA
Statement of Cash Flows (Indirect Method) For The Year Ended 31 Dec 2022
585,700
2,000
OPERATING ACTIVITIES Cash in:
1) From customer
Cash out:
2) To Supplier
3) To Employee 4) To Creditor
5) To Government
NET CASH FLOW FROM OPERATING ACT.
1) 650,000 + (500,000)
2) (20,000) + 4,000 + 12,000 3) (40,000) + 10,000
4) (600)
5) (200) + (1,300)
(1,500)
(4,000)
(30,000)
(600)
113,900 PT TELEKOMIKA
Statement of Cash Flows (Direct Method) For The Year Ended 31 Dec 2022
150,000
PT TELEKOMIKA
No CODE ACCOUNT NAME
D C D C D C D C
1 111.2 Cash and Equivalent 402,961 459,361 - 56,400
2 112.1 Account Receivable 215,000 715,000 - (500,000)
3 112.2 Provision for impairment loss 7,000 - 9,000 2,000
4 113.1 Inventory 200,000 188,000 - 12,000
5 123.1 Land 115,000 115,000 - -
6 124.1 Vehicle 20,000 - 20,000
7 124.2 Accumulated Depreciation Vehicle 3,500 - (3,500)
8 211.1 Account Payable 4,000 - 8,000 4,000
9 213.1 Salaries Payable - - 10,000 10,000
10 214.2 Interest Payable 600 - 600 -
11 215.3 Income Taxes Payable 1,500 - 200 (1,300)
12 221.1 Bonds Payable 10,000 - 10,000 -
13 312.1 Share Capital - Ordinary 300,000 - 300,000 -
14 312.2 Share Premium - Ordinary 100,000 - 100,000 -
15 313.1 Retained Earnings 526,361 - 453,861 (72,500)
16 399.9 Income Summary - -
17 411.1 Sales - - 650,000 -
18 511.1 Cost od Goods Sold - 20,000 - -
19 512.1 Salaries Expense - 40,000 - -
20 514.1 Bad Debt Expense - 2,000 - -
21 621.1 Gain/Loss on Disposal of Fixed Asset - 1,500 - -
22 711.1 Interest Expense - 600 - -
23 711.2 Tax Expense - 200 - -
-
-
952,961 952,961 64,300 650,000 1,477,361 891,661 585,700
585,700
650,000 650,000 1,477,361 1,477,361
FIN POSITION CASH FLOWS BEG. BALANCE PROFIT OR LOSS
-4 - KKLAK24/12/202416:39
