Untuk Periode Yang Berakhir 31 Desember 2007

Slides:

Advertisements

Similar presentations

Petty Cash Balance Sheet Debit Current Asset. Loss on Plant Asset Income Statement Debit Other Expense.

Advertisements

Running Case - Dirt Bikes U.S.A. Back to Dirt Bikes U.S.A Back to Dirt Bikes U.S.A Previous.

© 2010 Prentice Hall Business Publishing, College Accounting: A Practical Approach, 11e by Slater Preparing a Worksheet for a Merchandise Company Chapter.

Financial Aspects of a Business Plan

Charter Partners Institute eVenture Financial Case Guide Note: This is only a guideline. Presentations should be adapted to bring out the important financial.

1. 2  Business which buy raw materials and convert these into finished products which then sold 3.

1 The Trading Profit and Loss Account Higher Grade Business Management 2009.

Why Businesses Use Markup?

Essential Standard 4.00 Understanding the role of finance in business. 1.

Income defined (includes income from all resources) Minus: excluded income (nontaxable income) Minus: excluded income (nontaxable income) Equals: gross.

Section 36.2 Financial Aspects of a Business Plan

Coach’s Income Account TitleAmount Computation Sales revenue Cost of goods sold Gross profit Interest expense Bad debt expense Depreciation expense Selling.

A business needs to keep track of all their income - REVENUE and EXPENSES. Any money coming in to a business is recorded as revenue. Any money going out.

Year 13 A2 Business Studies Company accounts. There are two main documents: Income statement (previously called profit and loss account) Balance sheet.

Production, Marketing and Administrative costs Manufacturing companies convert materials into finished goods. There are two type of costs involved here:

Factors that Makeup an Income Statement Analyzing Revenues, Costs, & Expenses.

5 - 1 ©2002 Prentice Hall, Inc. Business Publishing Accounting, 5/E Horngren/Harrison/Bamber Merchandising Operations and the Accounting Cycle Chapter.

Business Technology Mr. Bernstein Greene, pp : Pro Forma Financial Statements December 4, 2013.

Lesson 3 INCOME STATEMENTS Li, Jialong

Preparing a Worksheet for a Merchandise Company

Introduction to Financial Management. Financial Management  Conducting all financial matters of the organization in a way that ensures that funds are.

Prepared By: I & S Tax Service LLC. Gross Receipts and Sales (Total income for this tax year) Returns & Allowances (Refunds to customers) Beginning Inventory.

Profit or Loss The Income Statement. A summary of the company’s financial activity over a certain period of time, such as a month, quarter, or year. The.

Financial Statements Aim: To construct a Profit & Loss Account Objectives: Use appropriate business terminology / concepts Know the importance of P & L.

BACTNG1 QUIZ BEE. Question #1 List Price:200,000 Trade Discount:8% Credit Term:3/10, n/30 How much is the invoice price?

ACCOUNTING 2 CHAPTER 2.2. FINANCIAL STATEMENTS The Income Statement The Statement of Retained Earnings The Balance Sheet.

Inventories. Learning Objectives 1. Identify the differences between a service business and a merchandising business. 2. Explain the recording of purchases.

CDA COLLEGE ACC101: BOOK KEEPING 1 Lecture 4 Lecture 4 Lecturer: Kleanthis Zisimos.

FINANCIAL ACCOUNTING SS2

Reporting and Analysing Inventory. Classifying Inventory In a manufacturing business, inventories are usually classified into 3 categories: Raw materials:

FSTP Week 1 Session 2.

Why Businesses Use Markup? Why the markup? ◦ Cover businesses operating expenses ◦ Cover Business Taxes ◦ Make a profit.

Preparing Financial Documents The Income Statement & Balance Sheet.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 15-1 Preparing an Income Statement.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 15-1 Preparing an Income Statement  Uses of financial statements  Income statement.

INCOME STATEMENT Also known as the P & L statement is the only financial statement that enables a business to look at its PROFIT over a period of time.

Chapter – 17 Introduction to Business (BUS 201) Course Instructor: Sadia Haque.

£££ Sales10,000 Less returns inwards150 9,850 Opening Stock350 Purchases1,000 Less returns outwards50950 Closing Stock200 Cost of Goods Sold1,100 Gross.

ACCOUNTING Income Statement. income statement - a financial statement that shows a business’s profit (or loss) over a stated fiscal year. Required for.

CHAPTER 41 FINAL ACCOUNTS 2 Based on Qs 5 and 6: 13: 24 and 25 in the Textbook, Pages 382 to 384.

10.3 Work Sheet for a Merchandising Business. As you already know, the figures for the financial statements are obtained from a completed work sheet.

Financial Management. Purpose of Financial Reports Financial Reports – Summarize financial data over a given period of time (shows if the company made.

Objectives Understand the components of an income statement and prepare an income statement.

Income Statement Trading (Retail) Business. Income Statement for Trading Business Income Statement for a trading (retail) business is different to that.

Financial Statements and Closing Procedures Section 2: Completing the Accounting Cycle Chapter 13 Section Objectives 4.Journalize and post the.

KASUS LAPORAN KEUANGAN

Introduction to Accounting Preparing for a User’s Perspective

Cost of Goods Sold Statement

Merchandise Operations

Income Statement accounts

Professor Eric Carstensen

Final Accounts with Adjustments HL only

Understanding Accounting and Financial Information

Merchandising Operations

FINANCIAL INFORMATION

LESSON 15-1 Preparing an Income Statement

Financial Statements Aim: To construct a Profit & Loss Account Objectives: All - Use appropriate business terminology / concepts Most - Know the importance.

Creating a Income Expense Statement

Merchandising accounting procedures

Income Statement Farwell Company has the following information available from its most recent fiscal year. Use the relevant information to determine the.

INCOME STATEMENT INFORMATION ON A WORK SHEET

Which of the Following is an expense.

Financial Analysis Quick ratio: ($22,000+ $41,500)/

INCOME STATEMENT 1. Net Sales 2. Net Purchases

Moore Accounting Notes

Multiple Step Income Statements

Sales forecasting and budgeting

Preparing a Worksheet for a Merchandise Company

GROSS PROFIT METHOD OF ESTIMATING INVENTORY

LESSON 15-1 Preparing an Income Statement

Presentation transcript:

Untuk Periode Yang Berakhir 31 Desember 2007 PD STAIN LAPORAN RUGI LABA Untuk Periode Yang Berakhir 31 Desember 2007 REVENUE Sales 1.530.800.000 Sales Return (52.000.000) Net Sales 1.478.800.000 COST OF GOODS SOLD Merchandise inventory 520.000.000 Purchases 1.248.900.000 Freight Paid 8.800.000 Gross Purchases 1.257.700.000 Purchase Return (41.000.000) Net purchases 1.216.700.000 Available for sales 1.736.700.000 (374.400.000) Cost of good Sold 1.362.300.000 Gross Profit 116.500.000 EXPENSES OPERATING EXPENSE Advertising Expenses 5.150.000 Telephone & Electricity Expenses 9.900.000 Store Supplies Expenses 8.750.000 Bad Debts Expense 17.250.500 Depreciation Expenses 17.100.000 Insurance Expense 15.550.000 Rent Expense 25.300.000 Wages & Salaries 39.800.000 Other Operating Expenses 10.100.000 148.900.500 Operating loss Profit (32.400.500) OTHER REVENUE AND GAINS Interest Revenue 10.300.000 OTHER EXPENSES AND LOSSES Interest Expense 11.800.000 Bank Service Charge 6.700.000 Income Tax Expense - (18.500.000) (8.200.000) Loss (40.600.500)