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Income Statement
For Ending Period 31 Des ....
(Metode Laba/Rugi)
Sales Rp. xxx
Sales discount Rp. xxx
Sales return Rp. xxx
(Rp. xxx)
Net Sales Rp. xxx
Cost Of Good Sold:
Merchandise Inventory (awal) Rp. xxx
Purchase Rp. xxx
Freight In/Paid Rp. xxx
Rp. xxx
Purchase discount Rp. xxx
Purchase Return Rp. xxx
(Rp. xxx)
Inventory ready to sale Rp. xxx
Merchandise Inventory (akhir) (Rp. xxx)
Cost of Good Sold (Rp. xxx)
Gross Profit/Loss Rp. xxx

Operating expense:
Freight out Rp. xxx
Bad debt exp. (b. kerugian piutang) Rp. xxx
Dep. Exp. of.... (b. penyusutan) Rp. xxx
Dst.. Rp. xxx
(beban yg berhubungan dg
Rp. xxx
penjualan dan kantor)
Totally of operating expense (Rp. xxx)
Net profit operating Rp. xxx
Other Revenue/Income:
Interest Income Rp. xxx
dst Rp. xxx
Totally of other revenue/Income Rp. xxx
Other expense:
Bank service charge Rp. xxx
Dst... Rp. xxx
Totally of other expense (Rp. xxx)
Rp.xxx
Net Profit before tax Rp.xxx
Income tax expense (Rp. xxx)
Net profit after tax Rp.xxx
...............................................
Income Statement
For Ending Period 31 Des ....
(Metode HPP)
Sales Rp. xxx
Sales discount Rp. xxx
Sales return Rp. xxx
(Rp. xxx)
Net Sales Rp. xxx
Cost Of Good Sold:
Cost of Good Sold Rp. xxx
Freight In/Paid Rp. xxx
Rp. xxx
Purchase discount Rp. xxx
Purchase Return Rp. xxx
(Rp. xxx)
Cost of Good Sold (Rp. xxx)
Gross Profit/Loss Rp. xxx

Operating expense:
Freight out Rp. xxx
Bad debt exp. (b. kerugian piutang) Rp. xxx
Dep. Exp. of.... (b. penyusutan) Rp. xxx
Dst.. Rp. xxx
(beban yg berhubungan dg
Rp. xxx
penjualan dan kantor)
Totally of operating expense (Rp. xxx)
Net profit operating Rp. xxx
Other Revenue/Income:
Interest Income Rp. xxx
dst Rp. xxx
Totally of other revenue/Income Rp. xxx
Other expense:
Bank service charge Rp. xxx
Dst... Rp. xxx
Totally of other expense (Rp. xxx)
Rp.xxx
Net Profit before tax Rp.xxx
Income tax expense (Rp. xxx)
Net profit after tax Rp.xxx

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