PT BUANA

1+2+3+4+5+6+7+8+9+10= 55

Nilai Penyusutan Metode Depresiasi

2014 10/55 x 440,000,000 80,000,000.00 $ 440,000,000.00
2015 9/55 x 440,000,000 72,000,000.00
2016 8/55 x 440,000,000 64,000,000.00
2017 7/55 x 440,000,000 56,000,000.00
2018 6/55 x 440,000,000 48,000,000.00
2019 5/55 x 440,000,000 40,000,000.00
2020 4/55 x 440,000,000 32,000,000.00
2021 3/55 x 440,000,000 24,000,000.00
2022 2/55 x 440,000,000 16,000,000.00
2023 1/55 x 440,000,000 8,000,000.00
440,000,000.00

1. Jurnal untuk mengkoreksi kesalahan pada tahun 2015

Retained Earnings 72,000,000.00
Accumulated Depreciation- Machine 72,000,000.00

2. Jurnal untuk mencatat perubahan metode depresiasi

Accumulated Depreciation- Machine 84,000,000.00
Retained Earnings 84,000,000.00

31 Des 2017
Depreciation Expense 44.000.000
Accumulated Depreciaton - Machine 44.000.000
2
 PT PERSADA
General Journal
31-Dec-16

Date Accounts Ref Debit Credit

Retained Earnings 6.000.000
1
Salaries and Wages Payable 6.000.000
Prepaid Insurance 5.000.000
2
Insurance Expense 5.000.000
Retained Earnings 5.000.000
3
Kerugian Pajak 5.000.000
Biaya Penjualan 4.500.000
4
Utang PPN Keluaran 4.500.000
 PT seGO beBEk TBK
Statement Of Cash Flows
for the year ended December 31, 2017
a. Indirect Method
Cash Flow From Operating Activities
Net Income
Adjustment to reconcile net income to
Net cash provided by operating activities:
Depreciation Expense Rp 31,000,000
Gain on sale of equipment Rp (2,000,000)
Amortization of copyright Rp 4,000,000
Decrease in inventories Rp 20,000,000
Increase Account receivable Rp (13,000,000)
Increase in prepaid insurance Rp (1,000,000)
Increase in accounts payable Rp 4,000,000
Decrease in income taxes payable Rp (2,000,000)
Increase in salaries and wages payable Rp 4,000,000
Net cash provided by operating expenses

Cash flow from investing activities

Sale of equipment Rp 11,000,000
Purchase of equipment Rp (54,000,000)
purchase of available for sale investments Rp (17,000,000)
Net cash used by investing acivities

Cash flow from financing activities

Principal payment on short term loan Rp (2,000,000)
Principal payment on long term Rp (7,000,000)
Dividends payments Rp (6,000,000)
Net cash used by finance activities
Net decrease in cash
Cash, January 1, 2017
Cash, December 31, 2017
Supplemental disclosures of cash flow information:
Cash paid during the year for:
Interest
Income taxes

b. Direct Method
Cash Flow From Operating Activities
cash received from customers
cash paid to suppliers Rp 151,000.00
Cash paid for operating expenses Rp 82,000.00
cash paid for interest Rp 11,400.00
Cash paid for income taxes Rp 8,750.00
net cash provided by operating activities
Rp 27,000,000

Rp 45,000,000
Rp 72,000,000

Rp (60,000,000)

Rp (15,000,000)
Rp (3,000,000)
Rp 9,000,000
Rp 6,000,000

Rp 11,400,000
Rp 8,750,000

Rp 325,150.00
Rp 253,150.00
Rp 72,000.00
 PT Rha ta Koon Tbk
Statement of Financial Position
December 31, 2017
Assets
Current Assets
Cash
Petty Cash Fund
Prepaid Insurance
Account Receivable
Less: Allowance for Doubtfull Account
Notes Receivable
Interest on Notes Receivable
Non Current Assets
Buildings
Less: Accumulated Depreciation - Building
Long term Investment in Preference Shares
Land Held for Future Plant Side
Treasury Shares
Intangible Assets
Copyright
Patents
Cash Restricted for Plant Expansion

Liability and Equity

Current Liability
Unearned Rent Revenue
Unearned Service Revenue
Salaries and Wages Payable
Value Added Tax Payable
Non Current Liability
Notes Payable
Bonds Payable

Equity
Treasury Shares
Shares Capital - Ordinary
Shares Capital - Premium
Retained Earning
 PT PAS-ADA Tbk.
Income statement
for the year ended December 31, 2017

Pendapatan penjualan
Sales Revenue
Less: Sales discount Rp 14,500,000
Sales return and allowances Rp 17,500,000
Net Sales Revenue

Cost Of Goods Sold

Purchase Rp 610,000,000
Freight-in Rp 20,000,000 Rp 590,000,000
Purchase Discount Rp (10,000,000)
Cost Available For Sale Rp 580,000,000
Ending Inventory Rp (89,000,000)
Cost Of Goods Sold

Gross Profit

Operating Expenses
Administrative exp. Rp 99,000,000
Selling exp. Rp 232,000,000
Total operating expenses

Operating Income
Rent Revenue
Gain on sale of land
Income before tax
Income tax expenses
Net Income
 k.
nt
er 31, 2017

Rp 1,100,000,000

Rp (32,000,000)
Rp 1,068,000,000

Rp 491,000,000

Rp 577,000,000

Rp 331,000,000

Rp 221,000,000
Rp 18,000,000
Rp (30,000,000)
Rp 209,000,000
Rp (53,900,000)
Rp 155,100,000