Balance sheet

BALANCE SHEET

Adora Aline Vocational High School 6

surAKARTA

FINANCIAL STATEMENT

1. Income Statement2. Capital Statement

3. Balance Sheet4. Cash Flow

BALANCE SHEET … ?

A Financial Statement that reports the Assets, Liabilities, and Owner’s Equity at a spesific date.

OTHER CURRENT

ASSETS

Balance Sheet contains :

ASSETS

LIABILITIES

EQUITY

CURRENT ASSETS

LONG TERM LIABILITIES

SHORT TERM LIABILITIES

OWNER’S EQUITY

Here is the Pattern …

ASSETS = LIABILITIES + EQUITY

2 Forms of BALANCE SHEET

• Report FormASSETS listed above LIABILITIES and

EQUITY

• Account FormThe ASSETS’s account is placed in the left and LIABILITIES and EQUITY are placed in the right

PANDAWA WHOLESALE SUPPLYBALANCE SHEET

December 31, 2012

ASSETS

Current Assets

Cash 50.000.000

Accounts Receivable 36.500.000

Inventories 47.500.000

Supplies 1.350.000

Total Current Assets 135.350.000

Non Current Assets

Equipment 64.000.000

Accum. Dep Equipment (10.000.000)

Total Non Current Assets 54.000.000

Total Assets 189.350.000

LIABILITIES AND OWNER’S EQUITY

Current Liabilities

Accounts Payable 34.000.000

Expense Payable 2.500.000

Total current liabilities 36.500.000

Long Term Liabilities

Bank Loan 52.850.000

Owner’s Equity

Pandawa, Capital 100.000.000

Total Liabitities and owner’s equity 189.350.000

REPORT

FORMBALANCE

PANDAWA WHOLESALE SUPPLYBALANCE SHEET

December 31, 2012

ASSETS LIABILITIES AND OWNER’S EQUITY

Current Assets Current Liabilities

Cash 50.000.000 Accounts Payable 34.000.000

Accounts Receivable 36.500.000 Expense Payable 2.500.000

Inventories 47.500.000 Total current liabilities 36.500.000

Supplies 1.350.000 Long Term Liabilities

Total Current Assets 135.350.000 Bank Loan 52.850.000

Non Current Assets

Equipment 64.000.000 Owner’s Equity

Accum. Dep Equipment (10.000.000) Pandawa, Capital 100.000.000

Total Non Current Assets 54.000.000

Total Assets 189.350.000 Total Liabitities and owner’s equity 189.350.000

BALANCEACCOUNT FORM

- THANK YOU -