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income statement fc rate Rp

sales 87500 15000 1312500000


cost of sales 68000 15000 1020000000
gross profit 19500 292500000
depreciation 2100 15000 31500000
other operating expenses 12000 15000 180000000
net profit before tax 5400 81000000
taxation 1600 15000 24000000
profit after tax 3800 57000000
statement of retained earnings fc rate Rp
retained earnings 31 dec 2014
profit after tax 3800 57000000
retained earnings 31 dec 2015 3800 57000000
Statement of financial position fc rate Rp
fixed assets 8400 15000 126000000
current assets
stock 5000 15000 75000000
account receivable 18000 15000 270000000
cash 120 15000 1800000
31520 472800000
liabilities
account payable 13720 15000 205800000
long term loan 5000 15000 75000000
18720 280800000
share capital 9000 14000 126000000
retained eranings 3800 57000000
FCTR 9000000
total equity dan liabilitas 31520 463800000 9000000

analitical FCTR
net asset awal 9000 14000 126000000
profit after tax 3800 57000000
183000000
12800 15000 192000000 9000000
tanggal keterangan debet
1/9/2015 piutang 36000000
penjualan
1/11/2015 piutang 102500000
penjualan
31/12/205 kerugian atas perubahan kurs 2000000
piutang
piutang 2500000
keuntungan atas perubahan kurs
1/2/2016 piutang 4000000
keuntungan atas perubahan kurs
valas 38000000
piutang
1/3/2016 kerugian atas perubahan kurs 4000000
piutang
valas 101000000
piutang
kredit

36000000

102500000

2000000

2500000

4000000

38000000

4000000

101000000