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LIST OF ACCOUNTS

CODE ACCOUNTS
110 Cash
111 Account Receivable
112 Inventory
210 Equipment
211 Accumulated Depreciation
310 Account Payable
311 Bonds Payable
410 Common Stocks
411 Retained Earning
412 net profit
413 DIVIDEND
PT Kampus Oranye
Comparative Financial Position (In Million Rupiah)

AKTIVA 31-Dec-14 31-Dec-13 Change in Financial Position

Cash 900 710 190


Account Receivable 1,820 2,100 (280)
Inventory 1,020 690 330
Equipment 2,700 2,100 600
Deducted : Accum. Depreciation (900) (700) (200)
Total 5,540 4,900

PASSIVA AND EQUITY 31-Dec-14 31-Dec-13 Change in Financial Position

Account Payable 850 650 200


Bonds Obligation 590 800 (210)
Common Stock 2,500 2,000 500
Retained Earnings 1,600 1,450 150
Total 5,540 4,900

Additional Information (in million rupiah)


Net Income 290
Dividend 140
Company bought new equipment, but no equipment selling
PT Kampus Oranye
Cash Flow Statement
For The Period Ended 31 January 2014
(Inderect Method, in Million Rupiah)

Cash Flow From Operating Activities


Net Income 290
Add :
Accumulated Depreciation 200
Account Receivable 280
Account Payable 200
Deduct:
Inventory (330)
Net Cash from Operating Activities 640

Cash Flow From Investing Activities


Acquirement of Equipment (600)
Net Cash from Investing Activities (600)

Cash Flow from Financing Activities


Add :
Issued Common Stock 500
Deduct :
Redemption of Bonds Payable (210)
Payment of Dividends (140)
Net cash from Financing Activities 150

Nat Increase in cash 190


Cash at beginning 710
Cash at ending balance 900