PT Maju Terus

Laporan Laba Rugi (Income Statement)

Periode 1 Januari 2021 – 31 Januari 2021

(dalam satuan rupiah)

Pendapatan Operasional
Pendapatan
Penjualan 12,000,000
Potongan Penjualan 200,000
Diskon Penjualan 1,000,000
1,200,000
Total Pendapatan Operasi 13,200,000
HPP (harga pokok penjualan)
Pembelian 5,000,000
Pot dan retur Pembelian 500,000
Beban angkut pembelian 100,000
Pembelian Bersih 5,400,000
Persediaan Awal 2,000,000
Barang yang tersedia untuk dijual 7,400,000
Persediaan Akhir 1,000,000
Total HPP 6,400,000
Laba Kotor 6,800,000
Biaya Operasional
Biaya Umum dan Administrasi 200,000
Beban Utilitas, Administrasi, Sewa dan lainnya 100,000
Biaya Ekspedisi, Pos dan Meterai 50,000
Total Biaya Operasional 350,000
Laba bersih operasional 6,450,000
Pendapatan dari Non Operasi
Pendapatan dan Beban Lainnya
Pendapatan lainnya 30,000                
Total Pendapatan Lainnya 30,000
Biaya lainnya                
Total Biaya Lainnya 10,000 10,000
Total Pendapatan dan Biaya Lainnya 20,000
Laba (Sebelum Pajak)/Earning before Tax 6,470,000
 PT Maju Terus
Income Statement
Periode 1 Januari 2021 – 31 Januari 2021

Operating Income
Revenue
Sale
Sales Discount 200,000
Sales Discount 1,000,000

Total Operating Income

COGS (Cost of Goods Sold)
Purchase 5,000,000
Pot dan Purchase retur 500,000
Freight - out 100,000
Net Purchase 5,400,000
Initial Inventory 2,000,000
Item Available for Sale 7,400,000
Last Inventory 1,000,000
Total COGS
Gross Provit
Operating cost
General and Administration cost 200,000
Utility Expense, Administration,
Miscellaneous expense 100,000

Expedition cost, Postage dan Stamp duty 50,000

Total Operating Cost
Net Operating Income
Non - Operating Income
Income and Miscellaneous expence
Other Income 30,000
Total Other Income
Miscellaneous expence
Total Miscellaneous expence 10,000

Total Income and Miscellaneous expence

Earning before Tax
nuari 2021

(dalam satuan rupiah)

12,000,000

1,200,000
13,200,000

6,400,000
6,800,000

350,000
6,450,000

               
30,000
               
10,000

20,000
6,470,000