2,014 2,015 2,016 2,014

perumahan pembelanjaan
CP 9,000,000 9,000,000 9,000,000 CP 5,000,000
cost to date 650,000 3,650,482 7,000,482 cost to date 350,000
Estimated cost to complete 6,350,482 3,350,000 0 Estimated cost to complete 3,650,000
estimated total gross cost 7,000,000 7,000,482 7,000,482 estimated total gross cost 4,000,000
estimated total gross profit 2,000,000 1,999,518 1,999,518 estimated total gross profit 1,000,000
percent complete 9% 52% 100% percent complete 9%
185,714 1,042,672 1,999,518 87,500
185,714 856,957 956,846 87,500
835,714 4,693,154 9,000,000 437,500
835,714 3,857,439 4,306,846 437,500
50,000 150,000
2014 273,214 2014-1016
2015 1,306,844 250,000
2016 2,419,191
3,999,250
2,014 2,015 1,016
1,273,214 6,107,594 8,619,191
2,015 2,016 2,014 2,015 2,016
pembelanjaan Taman dan area bermain
5,000,000 5,000,000 CP 2,000,000 2,000,000 2,000,000
2,150,268 4,000,268 cost to date - - 1,000,000
1,850,000 - Estimated cost to complete 1,000,000 1,000,000 -
4,000,268 4,000,268 estimated total gross cost 1,000,000 1,000,000 1,000,000
999,732 999,732 estimated total gross profit 1,000,000 1,000,000 1,000,000
54% 100% percent complete 0% 0% 100%
537,387 999,732 - - 1,000,000
449,887 462,345 - - 1,000,000
2,687,655 5,000,000 - - 2,000,000
2,250,155 2,312,345 - - 2,000,000
1,000 750
9 643 482 14
5 357 268 14
14 1,000 750
biaya kunjungan 20000
kas/RE 20000
biaya kunjungan 15000
kas/re 15000
2014
asumsi:pabrik didirikan pada tahun 2014
AR 2 juta
kas 2juta
pabrik 1 juta
kas 1 juta
asumsi:pekerjaan dimulai bulan 7
Beban Upah 30k
kas 30k
beban penyusutan pabrik 360k
ak. peny. pabrik 360k
Beban lainnya 90k
kas 90k
2015
AR 5 juta
kas 5 juta
beban penyusutan pabrik 360k
ak. peny pabrik 360k
Beban Upah 60k
kas 60k
bebanlainnya 180k
kas180k
2016
AR 8 juta
kas 8 juta
beban penyusutan pabrik 360k
ak. peny. pabrik 360k
Beban Upah 60k
kas 60k
bebanlainnya 180k
kas 180k
2013 2014
income statement
Revenue from long-term contracts 1,273,214
cost of construction 1,546,429
gross profit 273,214
Statement of financial position
Asset
inventories
construction in process
less:billings
cost and recognized profit in excess of billings
Account Receivable
Liabilities
Billings
less:constructino in process
billing in excess of costs and recognized profit
2015 2016
6,107,594 8,619,191
7,414,439 11,038,382
1,306,844 2,419,191