KEVIN NCO

COMPARATIVE STATEMENT OF FINANSIAL POSITION

AS OF DECEMBER 31 CHANGE
2012 2011
ASSET INCREASE/DECREASE
Land 20,000 26,000 -6,000
Building 70,000 70,000 0
Accumulated Depreciation Building (15,000) (10,000) -5,000
Account Receivable 20,800 23,400 -2,600
Cash 20,660 10,700 9,960
TOTAL 116,460 120,100

CHANGE
EQUTY AND LIABILLITIES 2012 2011
INCREASE/DECREASE
Share Capital-Ordinary ($ 1par) 75,000 72,000 3,000
Retained Earning 26,090 20,000 6,090
Account Payable 15,370 28,100 -12,730
TOTAL 116,460 120,100
 CHANGE Additional Information :
INCREASE/DECREASE 1. Net Income Was $ 22.590
DECREASE/TURUN 2. Devidend declared and paid were $ 16.500
3. All other in accumulated depreciation. The land was sold $ 5000
INCREASE/NAIK
DECREASE/TURUN Diminita :
INCREASE/NAIK Buatlah Statement Cash Flow dengan metode tidak langsung

CHANGE
INCREASE/DECREASE
INCREASE/NAIK
INCREASE/NAIK
DECREASE/TURUN
 KEVIN NCO
Statement Of Cash Flows
For The Year Ended December 31, 2012

Cash Flow From Operating Activities

Net Incom 22,590
Adjusment to reconcile net income
To net cash provided by operating activities
Depreciation expense 5,000
Loss on disposal of land 1,000
Decrease in accounts receivable 2,600
Decrease in accounts payable (15,730) (7,130)
Net cash provided by operating activities 15,460

Cash Flow From Investing Activities

Sale of land 5,000