PT ANANDA JAYA

INCOME STATEMENT
Sales
Sales Revenue 132,000,000
Less: Sales Discount 7,000,000
Sales Return and Allowance 5,000,000
Net sales 120,000,000
Cost of goods sold 57,000,000
Gross profit 63,000,000

Selling expenses
Salaries expense 5,100,000
Advertising expense 2,000,000
Insurance expense 700,000
Bad Debt Expense 2,000,000 9,800,000

Administrative expenses
salaries expense 3,400,000
utilities expense 1,000,000
Insurance expense 300,000
Supplies expense 2,500,000
Miscellaneous expense 1,000,000 8,200,000

Other Income & Expense

Gain on Sale of Plant 300,000
Unrealized gain on trading securities 12,000,000 12,300,000
Income from operation 57,300,000
Interest expense 2,000,000
Net income for the year 55,300,000

Attributable to
Shareholders PT Ananda Jaya 47,005,000
Non-controling interest 8,295,000
Earning per share 460.83

PT ANANDA JAYA
COMPREHENSIVE INCOME
Net income 55,300,000
Other comprehensive income
Unrealized gain on revaluation 2,000,000
Comprehensive income 57,300,000
 PT ANANDA JAYA
STATEMENT OF CHANGES IN EQUITY
Total Retained Earnings AOCI Share Capital-Ordinary
Beginning balance 219,600,000 93,600,000 126,000,000
Net income 55,300,000 55,300,000
Dividen - -
Other comprehensive income
Unrealized gain on revaluation 2,000,000 2,000,000
Ending balaced 276,900,000 148,900,000 2,000,000 126,000,000
 PT ANANDA JAYA
STATEMENT OF FINANCIAL POSITION
EQUITY SECTION
Equity
Share Capital - Ordinary 126,000,000
Retained earnings 148,900,000
AOCI 2,000,000
Total equity 276,900,000
Jurnal penutup untuk tahun 2016

Judul Akun Debit Kredit

Ayat Jurnal Penutup
Net Sales 120,000,000
Income summary 120,000,000

Income summary 20,000,000

Salaries expense 8,500,000
Bad debt expense 2,000,000
Advertising expense 2,000,000
Insurance expense 1,000,000
Utilities expense 1,000,000
Interest expense 2,000,000
Supplies expense 2,500,000
Miscellaneous expense 1,000,000

Income summary 148,900,000

Retained earnings 148,900,000