Riya Qoirum Mafiah

OMS_18

PT Jaya Mandala
Income Statement
Per 31 Desember 2019
Service revenue Rp. 89.000

Interest revenue Rp. 3.500

Commision revenue Rp. 4.400 +

Total revenue Rp. 99.500

Salary expense Rp. 13.000

Electricity expense Rp. 5.000

Supplies expense Rp. 900

Insurance expense Rp. 1.200 +

Total expense Rp. 20.100 -

Net income Rp. 79.400

PT Jaya Mandala
Capital Statement
Per 31 Desember 2019
Capital 1 Januari 2019 Rp. 122.000

Net income Rp. 79.400

Drawing Rp. 2.500 -

Rp. 76.900 +

Capital 31 Desember 2019 Rp. 198.900

Riya Qoirum Mafiah
OMS_18

PT Jaya Mandala
Balance Sheet
Per 31 Desember 2019

Current Asset Current Payable

Cash Rp. 50.000 Account payable Rp. 30.000

Account receivable Rp. 15.000
Salary payable Rp. 8.000
Prepaid rent Rp. 3.600
Electricty payable Rp. 2.200 +
Prepaid insurance Rp. 4.800
Rp. 40.200
Supplies Rp. 1.100

Building Rp. 120.000

Account building (Rp. 12.000)

Equipment Rp. 60.000

Capital 31 Desember 2019 Rp. 198.900 +
Accum dep equipment (Rp. 60.000)
Rp. 239.100 Total Payable Rp. 239.100
Riya Qoirum Mafiah
OMS_18

PT Indah Jaya
Cash Flow
Per 31 Desember 2019
Arus kas masuk :

Pelunasan piutang dagang Rp. 62.480.000

Penjualan tunai Rp. 14.800.000 +

Rp. 77.120.000

Arus kas keluar :

Pelunasan utang dagang Rp. 50.280.000

Pembelian tunai Rp. 6.920.000

Pembayaran beban Rp. 8.160.000

Return penjualan dan pengurangan harga Rp. 600.000

(Rp. 65.940.000)

Penambahan kas Rp. 11.180.000

Kas awal Rp. 23.328.000

Kas akhir Rp. 34.508.000