RETAINED STATEMENT

&
BALANCE SHEET
PRESENT BY IKA RAHMAWATI
RETAINED STATEMENT

Retained statement is a kind of financial report that

present information about the changing that happen
toward the capital (share) of the company for one
period
B. STRUCTURE RETAINED
STATEMENT if profit

12/1/21
PT XXX
Retained Earning Statement
Period........
 Retained Earning Rp xxx
 Profit Rp xxx
 Dividend (Rp xxx)
Rp xxx
 Last Equity Rp xxx
C. STRUCTURE OF RETAINED
STATEMENT if LOSES

12/1/21
PT XXX
Retained EarningStatement
Period........
 Opening Equity/Retained Earning Rp xxx
 Loses (Rp xxx)

 Last Equity Rp xxx

BALANCE SHEET

 Balance sheet is the report that shows the financial

position of a company in the end of period

BALANCE SHEET FORM

1. Account Form (Scontro)
2. Report Form (Staffel)
 UD LANGGENG JAYA
BALANCE SHEET
PER...........
ASSETS :   LIABILITIES & EQUITY:  
Current Asset:   Current Liabilities :  
Petty Cash Rp1.000.000 Accounts Payable Rp22.500.000
Cash in Bank Rp30.750.000 Interest Payable Rp6.000.000
Accounts Receivable Rp114.000.000 Wages & Salaries Payable Rp3.400.000

Allowance for doubtful debt (Rp11.400.000) Total Current Liabilities Rp31.900.000

Merchandise inventory Rp53.000.000 Long Term Liabilities:  

Prepaid insurance Rp6.000.000 Bond payable 12% Rp100.000.000

Supplies Rp6.790.000 Total Long Term Liabilities Rp100.000.000
Total Current Asset Rp200.140.000 Total LIABILITIES Rp131.900.000
    EQUITY :  
Fixed Asset :   Capital of Langgeng Jaya Rp335.740.000
Building Rp275.000.000
Accumulated depreciation
(Rp27.500.000)    
building
Equipment Rp60.000.000    
Accumulated depreciation
(Rp40.000.000)    
equipment
Total Fixed Asset Rp267.500.000    
Total ASSETS Rp467.640.000  Total LIABILITIES & EQUITY  Rp467.640.000
 UD LANGGENG JAYA
BALANCE SHEET
PERIODE 31 OKTOBER 2008
         
ASSETS :        
Current Liabilities :        
Petty Cash   Rp 1.000.000    
Cash in Bank   Rp 30.750.000    
Accounts Receivable Rp 114.000.000      
Allowance for doubtful debt Rp 11.400.000      
  Rp 102.600.000    
Merchandise inventory   Rp 53.000.000    
Prepaid insurance   Rp 6.000.000    
Supplies   Rp 6.790.000    
Total Current Asset     Rp 200.140.000  
Fixed Asset :        
Building Rp 275.000.000      
Accumulated depreciation building Rp 27.500.000      
    Rp 247.500.000    
Equipment Rp 60.000.000      
Accumulated depreciation equipment Rp 40.000.000      
    Rp 20.000.000    
Total Fixed Asset     Rp 267.500.000  
Total ASSETS       Rp 467.640.000
LIABILITIES & EQUITY :        
Current Liabilities :        
Accounts payable   Rp 22.500.000    
Interest payable   Rp 6.000.000    
Wages & Salaries Payable   Rp 3.400.000    
Total Current Liabilities     Rp 31.900.000  
Long term liabilities        
Bond payable 12%   Rp 100.000.000    
Total Long term liabilities     Rp 100.000.000  
Total LIABILITIES     Rp 131.900.000  
EQUITY        
Capital of Langgeng Jaya     Rp 335.740.000  
Total LIABILITIES & EQUITY       Rp 467.640.000
THANK YOU