Professional Documents
Culture Documents
2016
a 25,000,000 25,000,000
b 1,850,000 1,850,000
25,000,000 1,850,000 1,850,000 25,000,000
c (1,200,000) (1,200,000)
23,800,000 1,850,000 650,000 25,000,000
d 41,500,000 41,500,000 Fees Earned
65,300,000 1,850,000 650,000 66,500,000
e (3,600,000) (3,600,000) Rent Expense
61,700,000 1,850,000 650,000 62,900,000
f (4,000,000) (4,000,000) Saputra Drawing
57,700,000 1,850,000 650,000 58,900,000
g (3,050,000) (3,050,000) Rent Expense
54,650,000 1,850,000 650,000 55,850,000
g (1,600,000) (1,600,000) Utilities Expense
53,050,000 1,850,000 650,000 54,250,000
h (5,000,000) (5,000,000) Salaries Expense
48,050,000 1,850,000 650,000 49,250,000
i (900,000) (900,000) Suplies Expense
48,050,000 950,000 = 650,000 48,350,000
49,000,000 = 49,000,000
SAPUTRA PROPERTY
INCOME STATEMENT
FOR THE MONTH ENDED JULY 31, 2016
Rp.
Fees Earned 41,500,000
Operating expenses :
Rent expense 6,650,000
Salaries expense 5,000,000
Supplies expense 900,000
Miscelanious expense 1,600,000
Total operating expenses 14,150,000
Net Income 27,350,000
SAPUTRA PROPERTY
STATEMENT OF OWNER'S EQUITY
FOR THE MONTH ENDED JULY 31, 2016
Rp.
Saputra Capital, July 1,2016 (beginning Capital) 25,000,000
Net Income for the month 27,350,000
Less Drawing (4,000,000)
Increase in Owner's Equity 23,350,000
Saputra Capital, July 31,2006( Ending Capital) 48,350,000
SAPUTRA PROPERTY
STATEMENT OF FINANCIAL POSITION
PER JULY 31, 2016
Owner's Equity
48,350,000
SAPUTRA PROPERTY
STATEMENT OF CASH FLOWS
FOR THE MONTH ENDED JULY 31, 2016
Cash Flow from operating activities :
Cash Flow received from cus 41,500,000
Utilities Expense (1,600,000)
Salaries expense (5,000,000)
Bank Debt Expense (1,200,000)
Rent Expense (point e) (3,600,000)
Rent Expense (point g ) (3,050,000)
Net flow from operational activities 27,050,000
Cash Flow from invest activities
Cash Flow 0
Cash Flow Out 0
Cash Flow from Financial Activities
Cash received as owner's i 25,000,000
Deduct cash withdrawal by (4,000,000)
Net flow from Financial activities 21,000,000
Net cash flow and July 31,2016 cash balance 48,050,000