Assets = Liabilities

Tgl
Cash A/R Supplies Equipment (Accum) = A/P
1-Mar 7,000,000 1,900,000 500,000 4,500,000 (900,000) = 2,000,000
1-Mar 3,000,000 =
5-Mar (1,000,000) =
6-Mar (500,000) =
10-Mar 500,000 500,000 =
12-Mar 500,000 = 500,000
14-Mar (1,500,000) 1,500,000 =
16-Mar 2,500,000 =
18-Mar 1,000,000 =
20-Mar 1,200,000 (1,200,000) =
24-Mar (250,000) =
28-Mar (200,000) =
(300,000) =
(1,100,000) =
30-Mar (500,000) =
30-Mar (200,000) =
30-Mar (100,000) =
31-Mar (300,000) =
Jumlah 7,550,000 3,700,000 500,000 6,000,000 (1,200,000) = 2,500,000
16,550,000 =
Liabilities Orchid
Ket
Bank Loan Hadi, Capital Income Statement
1,000,000 10,000,000 For the Year Ended 31 March 2015
3,000,000 Revenue
(1,000,000) Service Revenue
(500,000) Beban Sewa
1,000,000 Pendapatan Jasa Operational Expense
Salaries Expense 1,100,000
Advertising Expense 200,000
2,500,000 Pendapatan Jasa Rent Expense 500,000
1,000,000 Pendapatan Jasa Electric Expense 300,000
Telephone Expense 100,000
(250,000) Prive Supplies Expense 500,000
(200,000) Beban Iklan Depreciation Expense 300,000
(300,000) Beban Listrik Miscellaneous Expense 200,000
(1,100,000) Beban Gaji Total Operational Expense
(500,000) Beban Perlengkapan Income
(200,000) Beban lain-lain
(100,000) Beban Telepon
(300,000) Beban Penyusutan
3,000,000 11,050,000
16,550,000
d Orchid Orchid
tement Capital Statement Capital Statement
31 March 2015 For the Year Ended 31 March 2015 For the Year Ended 31 March 2015
Capital, Initial 10,000,000 ASSET
4,500,000 Add: Current Asset
Income 1,300,000 Cash 7,550,000
Less: Account Receivable 3,700,000
Prive (250,000) Supplies 500,000
1,050,000 Non-Current Asset
Capital, Ended 11,050,000 Equipment 6,000,000
Accum. Depreciation (1,200,000)
Total Asset
Liabilities and Equity
Liabilities
Current Liabilities
3,200,000 Account Payable 2,500,000
1,300,000 Non-Current Liabilities
Bank Loan 3,000,000
Equity
Hadi, Capital 11,050,000
Total Liabilities and Equity
d Orchid
ement Cash Flow
31 March 2015 For the Year Ended 31 March 2015
Cash Flows From Operating Activities:
Penerimaan kas dari pelanggan 2,700,000
Pengeluaran kas untuk perlengkapan dan biaya-biaya (2,400,000)
Pengeluaraan untuk membayar hutang (1,000,000)
Arus Kas bersih dari kegiatan operasional (700,000)

Cash Flows from Investing Activities

Pengeluaran kas untuk pembelian peralatan (1,500,000)
16,550,000 Arus kas bersih dari kegiatan investasi (1,500,000)

Cash Flows from Financing Activities

Penerimaan kas dari pemilik modal sebagai investasi 3,000,000
Pengambilan kas untuk keperluan prive pemilik (250,000)
Arus Kas Bersih dari Kegiatan Keuangan 2,750,000
Penambahan dari Arus Kas 550,000
Saldo Kas per 1 Maret 2015 7,000,000
Saldo Kas Bersih per 31 Januari 2014 7,550,000
16,550,000