NERACA

ASET LANCAR
CASH AND CASH EQUIVALENT
ACCOUNT RECEIVABLE
INVENTORIES
ADVANCES FOR PURCHASES OF PROPERTY AND EQUIPMENT
ADVANCES FOR PURCHASES INVENTORIES
PREPAID TAXES
PREPAID EXPENSES
JUMLAH
ASET TETAP
BUILDING AND EQUIPMENT
LAND
ACCUMULATED DEPRECIATION
JUMLAH
TOTAL AKTIVA
KEWAJIBAN & EKUITAS
KEWAJIBAN JANGKA PENDEK
TRADE ACCOUNTS PAYABLE
TAXES PAYABLE
SHORT-TERM BANK LOANS
ACCRUED EXPENSES
JUMLAH
KEWAJIBAN JANGKA PANJANG
BONDS PAYABLE, 10 %
LONG-TERM EMPLOYEE BENEFITS LIABILITIES
LONG-TERM BANK LOANS NET OF CURRENT PORTION
JUMLAH
EKUITAS
COMMON STOCK, 10 PAR
RETAINED EARNINGS
ADDILLONAL PAID-IN CAPILAL
JUMLAH
TOTAL KEWAJIBAN & EKUITAS

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

2014
6,600
17,400
15,300
25,000
3,000
5,000
2,500
74,800

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

2013
Selisih
4,000 Rp
2,600
10,577 Rp
6,823
10,000 Rp
5,300
20,000 Rp
5,000
2,500 Rp
500
4,000 Rp
1,000
1,500 Rp
1,000
52,577 Rp 22,223

Rp 60,000 Rp 48,000 Rp
Rp
6,000 Rp
9,000 Rp
Rp (14,800) Rp (12,500) Rp
Rp 51,200 Rp 44,500 Rp
Rp 126,000 Rp 97,077 Rp

12,000
(3,000)
(2,300)
6,700
28,923

Rp
Rp
Rp
Rp
Rp

9,000
6,100
8,000
1,400
24,500

Rp
Rp
Rp
Rp
Rp

7,500
3,200
7,000
1,200
18,900

Rp
Rp
Rp
Rp
Rp

1,500
2,900
1,000
200
5,600

Rp
Rp
Rp
Rp

21,000
16,800
9,700
47,500

Rp
Rp
Rp
Rp

14,000
12,000
8,600
34,600

Rp
Rp
Rp
Rp

7,000
4,800
1,100
12,900

Rp 22,000
Rp 26,000
Rp
6,000
Rp 54,000
Rp 126,000

Rp
Rp
Rp
Rp
Rp

22,000
15,577
6,000
43,577
97,077

Rp
Rp
Rp
Rp
Rp

10,423
10,423
28,923

LAPORAN LABA-RUGI

SALE REVENUE
OPERATING EXPENSES
JUMLAH
EXPENSES
OTHER EXPENSE
INCOME TAX EXPENSE
INTEREST EXPENSES
DEPRECIATION EXPENSE
JUMLAH
TOTAL LABA

Rp 100,000
Rp (49,500)
Rp 50,500

Rp
Rp
Rp
Rp

21,100
5,307
3,870
4,300
Rp 34,577
Rp 15,923