Neraca saldo
disesuaikan PT. Kencana Abadi per 31 Desember 2018 disajikan debagai berikut :
PT.
Kencana Abadi
Neraca Saldo Disesuaikan
31
Desember 2018
Nama Akun
|
Debet
|
Kredit
|
Kas
|
Rp 18.972
|
|
Piutang
usaha
|
Rp
6.920
|
|
Sewa
dibayar dimuka
|
Rp
2.280
|
|
Peralatan
|
Rp 18.050
|
|
Akumulasi
penyusutan
|
Rp
4.895
|
|
Utang
usaha
|
Rp
4.472
|
|
Utang
bunga
|
Rp 83
|
|
Wesel
bayar
|
Rp
5.700
|
|
Modal
saham – biasa
|
Rp 20.000
|
|
Saldo
laba
|
Rp 11.310
|
|
Dividen
|
Rp
3.000
|
|
Pendapatan
jasa
|
Rp 12.590
|
|
Beban
gaji
|
Rp
6.840
|
|
Beban
sewa
|
Rp
2.760
|
|
Beban
penyusutan
|
Rp
145
|
|
Beban
bunga
|
Rp 83
|
|
TOTAL
|
Rp 59.050
|
Rp 59.050
|
Diminta :
a. Buatlah
laporan laba rugi dalam bahasa inggris!
b. Buatlah
laporan saldo laba dalam
bahasa inggris!
c. Buatlah
laporan posisi keuangan dalam bahasa inggris!
JAWABAN
PT. Kencana Abadi
Income Statement
For the month ended of
Dec, 31st 2018
INCOME
|
||
-
Fees Income
|
Rp
12.590
|
|
Total Income
|
Rp
12.590
|
|
EXPENSES
|
||
-
Salaries expense
|
Rp
6.840
|
|
-
Rent expense
|
Rp
2.760
|
|
-
Depreciation expense
|
Rp 145
|
|
-
Interest expense
|
Rp 83
|
|
Total Expenses
|
(Rp 9.828)
|
|
Net Profit
|
Rp 2.762
|
PT. Kencana Abadi
Retained Earning Statement
For the month ended of
Dec, 31st 2018
Share Capital Ordinary
|
Rp
20.000
|
|
Increasing :
|
||
-
Retained earning
|
Rp
11.310
|
|
-
Net profit
|
Rp 2.762
|
|
Rp
14.072
|
||
Decreasing :
|
||
-
Dividend
|
(Rp 3.000)
|
|
Additional in Capital
|
Rp
11.072
|
|
Ending Share Capital
Ordinary
|
Rp
31.072
|
PT. Kencana Abadi
Balance Sheet
Period of Dec, 31st
2018
ASSET
|
PASIVA
|
||
Current Asset
|
Liabilities
|
||
-Cash
|
Rp 18.972
|
-Account Payable
|
Rp 4.472
|
-Account Receivable
|
Rp 6.920
|
-Interest Payable
|
Rp 83
|
-Prepaid
Rent
|
Rp 2.280
|
-Notes Payable
|
Rp 5.700
|
Total Current Asset
|
Rp 28.172
|
Total Liabilities
|
Rp 10.255
|
Fixed Asset
|
EQUITY
|
||
-Equipment Rp 18.050
|
-Ending
Share Capital Ordinary
|
Rp 31.072
|
|
-Acc
Depr Equip (Rp 4.895)
|
|||
Total Fixed Asset
|
Rp 13.155
|
||
Total Asset
|
Rp 41.327
|
Total Pasiva
|
Rp 41.327
|
*****************
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