PT Elida Ctrl Additional Info

Statement of Financial Position (Formerly "NERACA") 1

As Of December 31, 2016 and 2015 2
3
4
2016 2015 movement
5
Cash 4,289 40,287 (35,998)
Account Receivable (Net) 52,211 39,713 (12,498) (12,498) 1
Inventory 68,786 45,337 (23,449) (23,449)
Prepaid Expenses 11,214 24,663 13,449 13,449
Equipment 90,000 66,000 (24,000) (14,000)
Accumulated Depre Equipment (18,000) (8,000) 10,000
Land 83,500 40,000 (43,500) (28,500) 2
Total Assets 292,000 248,000

Account Payable 68,769 34,135 34,634 34,634

Accrued Expenses 11,231 26,865 (15,634) (15,634)
Notes Payable-Bank, Long Term - 23,000 (23,000) (23,000)
Bonds Payable 30,000 - 30,000 30,000
Common Stock 174,000 159,000 15,000
Retained Earnings 8,000 5,000 3,000 3,000 3
Total Liab and Stockholder's 292,000 248,000

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Additional Info PT Elida
Land with the value Rp 43.500 Was Acquired for Common Stock during the year. Statement of Ca
All equipment was purchased for a cash For the period end Dece
Equipment costing Rp9.000 was sold for Rp3.000
Book Value of Equipment was Rp2.000 Indirect Met
Cash dividen were Rp9.000 declared and paid during the year Operating Activities
1
Adjustment to reconcile loss for th
Retained Earnings Beg 5,000 5 Accumulated Depre Begininning (8,000) year to net cash used in operating
+ Net Income 12,000 - Accumulated Depre Ending 18,000 activities
-Payment of Dividend (9,000) Depre from Sale Equipment 7,000 3
Retained Earnings End 8,000 Non Cash - Depre Exp 17,000 5
Change in operating assets and liab
Purchase Land 6 Account Receivable Beg 39,713 6
Land Beginning 40,000 -Account Receivable End (52,211) 7
- Land Ending (83,500) Cash (12,498) 8
Purchase Land During The Year (43,500) 9
CS Ending 174,000 7 Inventory Beginning 45,337 10
- CS Beginning (159,000) -Inventory Ending (68,786) Cash Receive From Operating Activ
Cash (28,500) Cash (23,449)
Investing Activities
Movement Equipment 8 Prepaid Expense Beg 24,663 2
Beginning Equipment 66,000 -Prepaid Expense End (11,214) 3
-Ending Equipment (90,000) Cash 13,449 4
Movement Equipment (24,000) Cash Paid to Paid Investing
- Sold (9,000) 9 Account Payable End 68,769
+ Purchase 33,000 -Account Payable Beg (34,135) Financing Activities
Control - Cash 34,634 1
11
Sold Equipment 10 Accrued Expense End 11,231 12
Cost 9,000 -Accrued Expense Beg (26,865) Cash Paid to Financing Activities
- Accum Depre (7,000) Cash (15,634)
Book Value 2,000 Cash Beginning, January 1, 2016
Gain on Sale of Equipment 1,000 11 LT End - -
Cash 3,000 -LT Beg (23,000) Cash Ending, December 31, 2016
Cash (23,000)

12 Bond Payable Ending 30,000

-Bond Payable Beg -
Cash 30,000
 PT Elida
Statement of Cash Flow
For the period end December 31, 2016

Indirect Method
Operating Activities
Net Income 12,000
Adjustment to reconcile loss for the
year to net cash used in operating
activities
Gain on Sale of an Equipment (1,000)
Depreciated Expense 17,000
Change in operating assets and liabilities
Increase Account Receivable (12,498)
Increase Inventory (23,449)
Decrease Prepaid Expenses 13,449
Increase Account Payable 34,634
Decrease Accrued Expense (15,634)
Cash Receive From Operating Activities 24,502

Investing Activities
Buying Land (28,500)
Sold an Equipment 3,000
Purchase an Equipment (33,000)
Cash Paid to Paid Investing (58,500)

Financing Activities
Payment of Dividend (9,000)
Payment of LT Retirement (23,000)
Issuing Bond Payable 30,000
Cash Paid to Financing Activities (2,000)

Cash Beginning, January 1, 2016 40,287

Decreased of Cash (35,998)
Cash Ending, December 31, 2016 4,289