Proses Akuntansi atau lebih dikenal dengan istilah siklus akuntansi dalam Laporan Keuangan Perusahaan (Financial Statements) adalah tata cara dari suatu proses
pencatatan atau pembukuan dimulai dari proses pencatatan dari masing-masing transaksi,
melakukan jurnal umum dan mengelompokkan setiap transaksi ke dalam Buku Besar.
Setelah itu dibuatlah neraca percobaan di dalam format kertas kerja, sampai menjadi Laporan Keuangan Perusahaan yang terdiri dari Laporan Neraca, Laporan Laba Rugi, Laporan Perubahan Modal, Laporan Arus Kas serta Laporan Manajemen Keuangan lainnya.
Setelah itu dibuatlah neraca percobaan di dalam format kertas kerja, sampai menjadi Laporan Keuangan Perusahaan yang terdiri dari Laporan Neraca, Laporan Laba Rugi, Laporan Perubahan Modal, Laporan Arus Kas serta Laporan Manajemen Keuangan lainnya.
Artikel Terkait : Standard Operating Procedure Accounting & Finance
Berikut ini akan dijelaskan cara membuat laporan keuangan, Anda hanya cukup melakukan
proses jurnal transaksi dan mengelompokannya ke dalam buku besar dari
masing-masing akun kelompok aktiva, pasiva, dan rugi laba yang terdiri dari
penjualan dan seluruh biaya.
Selanjutnya jika Anda telah melakukan proses tersebut diatas maka secara otomatis Laporan Keuangan Anda akan terbentuk dengan sendirinya karena sebelumnya telah dibuat template khusus sesuai dengan kaidah akuntansi yang berlaku umum.
Contoh Laporan Keuangan Perusahaan
Berikut ini akan dijabarkan secara detail dan contoh Laporan Keuangan Perusahaan sesuai dengan standard dan kaidah akuntansi yang berlaku umum dimana pada akhir penjelasan ini templatenya bisa Anda dapatkan dengan format excel:1. CONTOH LAPORAN NERACA KEUANGAN
Berikut ini contoh
Laporan Neraca Keuangan, yang terdiri dari Laporan Aktiva yang dikelompokkan
berdasarkan Aktiva Lancar, Aktiva Tetap dan Aktiva Tidak Lancar, demikian pula
untuk sisi Pasiva dikelompokkan berdasarkan Hutang Lancar (Hutang Jangka
Pendek), Hutang Tidak Lancar (Hutang diatas 1 Tahun), dan kelompok modal
(Equity).
BALANCE
SHEETS
PERIOD
DECEMBER 31, 2015
Un-Audited (in IDR)
A S S E T S
|
P A S I V A
|
||||
CURRENT ASSETS
|
CURRENT LIABILITIES
|
||||
Cash and
Cash Equivalents
|
1
|
5,523,237,227
|
10
|
15,665,589,814
|
|
2
|
29,610,392,408
|
Others
Account Payable
|
11
|
123,517,060
|
|
Other
Accounts Receivable
|
3
|
64,933,328
|
Accrued
Expenses
|
12
|
572,313,288
|
4
|
4,435,397,112
|
Tax
Payable
|
13
|
6,762,923,125
|
|
Prepaid
Expenses
|
5
|
1,539,424,863
|
Σ CURRENT LIABILITIES
|
23,124,343,286
|
|
Taxes
Receivable
|
6
|
3,052,338,598
|
|||
Σ CURRENT ASSETS
|
44,225,723,535
|
NON CURRENT LIABILITIES
|
|||
Bank
Loans
|
14
|
-
|
|||
FIXED ASSETS
|
Employee
Benefit Obligation
|
15
|
628,563,944
|
||
Acquisition
Price
|
7
|
7,281,852,528
|
Σ NON CURRENT LIABILITIES
|
628,563,944
|
|
Accumulated
Depreciation
|
8
|
3,901,942,311
|
|||
Σ BOOK VALUE OF FIXED ASSETS
|
3,379,910,217
|
EQUITY
|
|||
Stock
|
16
|
12,500,000,000
|
|||
Additional
Stock
|
-
|
||||
OTHER ASSETS
|
Agio
Stock
|
-
|
|||
Defered
Expense
|
9
|
275,366,914
|
Foreign
exchange Capital
|
-
|
|
Deferred
Tax Asset
|
-
|
Retained
Earning
|
3,712,828,910
|
||
Others
Assets
|
608,750,003
|
Profit /
(Loss) Current Year
|
8,524,014,528
|
||
Σ OTHER ASSETS
|
884,116,917
|
Σ EQUITY
|
24,736,843,438
|
||
Σ A S S E T S
|
48,489,750,669
|
Σ P A S I V A
|
48,489,750,669
|
2. CONTOH LAPORAN LABA RUGI
Berikut ini contoh
Laporan Laba Rugi yang teridiri dari Laporan Penjualan, Harga Pokok Produksi,
Biaya Administrasi Umum, dan Pajak Penghasilan (PPh Pasal 29)
PERIOD JANUARY 1, -
DECEMBER 31, 2015
Un-Audited (in IDR)
NET
REVENUE
- Sales
17
116,993,309,910
18
94,925,786,622
GROSS
PROFIT
22,067,523,288
GENERAL
AND ADMINISTRATIVE EXPENSES
19
11,005,814,574
OPERATING
PROFIT
11,061,708,714
OTHER INCOME
/ (EXPENSE)
20
87,573,904
PROFIT
/ (LOSS) BEFORE TAX
11,149,282,618
INCOME
TAX
21
2,625,268,090
PROFIT / (LOSS) AFTER TAX
8,524,014,528
3. CONTOH LAPORAN KEUANGAN PERUBAHAN MODAL
Berikut ini contoh
Laporan Keuangan Perubahan Modal yang terdiri dari laporan Modal disetor,
Tambahan Modal, Saldo Laba Ditahan, dan Laporan Laba Rugi Periode Tahun
Berjalan.
EQUITY STATEMENTS
PERIOD DECEMBER 31, 2015
Un-Audited (in IDR)
Capital
Position Changes deposited:
- Capital
Balance at Beginning deposited
12,500,000,000
»+
/ - Additional Capital
»+
/ - Dividend to Equity Conversion
- Capital
Balance at End deposited
12,500,000,000
General
Reserve:
- General
Reserves Beginning Balance
»+
/ - General Reserves
- General
Reserve Balance at End
Earnings
Position Changes at resistance:
-
Retained Earnings / (Loss) Beginning
3,712,828,910
»+
/ - Foreign exchange Capital
»+
/ - Profit / (Loss) Current Year
8,524,014,528
- Retained Earnings
/ (Loss) End
12,236,843,438
4. CONTOH LAPORAN ARUS KAS
Berikut ini contoh
Laporan Keuangan Arus Kas yang teridiri dari Arus Kas dari kegiatan
Operasional, Investasi, dan Pendanaan.
CASHFLOW STATEMENTS
PERIOD JANUARY,1 - DECEMBER 31, 2015
Un-Audited (in IDR)
Cash Flows from Operating Activities
Profit /
(Loss)
8,524,014,528
Depreciation
382,873,364
Accounts
Receivable
(708,285,848)
Other Accounts
Receivable
(32,466,664)
Inventories
(604,976,392)
Prepaid
Expenses
(424,636,225)
Taxes
Receivable
(307,659,626)
Other
Assets
280,438,096
Accounts
Payable
(5,812,597,886)
Other Accounts
Payable
Accrued
Expenses
Tax
Payables
64,796,853
Other
Debt
25,000,000
Cash
Flows from Investing Activities
Fixed
Asset Additions
(445,064,000)
Cash Flows from Financing Activities
Bank
Loans
Paid in
Capital
Additional
Capital
Agio
Stock
Foreign
exchange Capital
»+ / -
Cash & Cash Equivalents
1,458,194,881
Beginning
Balance of Cash and Cash Equivalents
4,065,042,346
Ending Balance Cash and Cash
Equivalents
5,523,237,227
5. CONTOH DETAIL CATATAN ATAS LAPORAN KEUANGAN
Berikut ini contoh
Catatan Saldo Laporan Keuangan terhadap seluruh Account yang terdapat dalam
Laporan Keuangan Perusahaan.
FINANCIAL STATEMENTS
NOTES
PERIOD JANUARY,1 - DECEMBER 31, 2015
Un-Audited (in IDR)
No
Description
December
31, 2013
December
31, 2012
1
Cash and Cash
Equivalents
5,523,237,227
4,065,042,346
»
Cash
P/C - Office
204,224,854
112,261,204
P/C - Branch
94,887,153
88,296,323
»
Bank
Mandiri
Bank < Rek - IDR >
5,110,476,544
3,856,984,820
BCA <
Rek - IDR >
113,648,676
7,500,000
Deposit
2
Accounts
Receivable
29,610,392,408
28,902,106,559
»
Trade Account
Receivable
29,610,392,408
28,902,106,559
3
Others Account
Receivable
64,933,328
32,466,664
»
Others Account
Receivable
64,933,328
32,466,664
4
Inventories
4,435,397,112
3,830,420,720
»
Raw Material
4,071,885,960
3,540,770,400
»
Supporting
Material
363,511,152
289,650,320
5
Prepaid
Expenses
1,539,424,863
1,114,788,638
»
Advance on
purchase
938,886,919
830,971,319
»
Others Advance
195,683,319
181,317,319
»
Rental Office
120,000,000
102,500,000
»
Rental Vehicles
»
Prepaid THR
284,854,625
»
Others Prepaid
6
Taxes
Receivable
3,052,338,598
2,744,678,971
»
Tax article 22
»
Tax article 23
2,746,385,390
2,466,381,342
»
Tax article 24
»
138,277,895
110,622,316
»
Value added tax
167,675,313
167,675,313
»
Overpayment of
Art. 29
»
Other Taxes
7
Fixed Assets
7,281,852,528
6,836,788,528
»
Land
»
Building
»
Operating
Equipment
6,764,572,328
6,380,218,328
»
Machineries
2,550,000
2,550,000
»
Vehicles
»
Office
Equipment
514,730,200
454,020,200
8
Depreciation of
Fixed Assets
3,901,942,311
3,519,068,947
»
Acc. Building
207,734,625
193,885,650
»
Acc Building
improvement
»
Acc Operating
Equipment
2,821,613,823
2,521,328,536
»
Acc Machineries
»
Acc Vehicles
401,093,700
374,354,162
»
Acc Office
Equipment
471,500,163
429,500,599
9
Other Assets
884,116,917
1,164,555,013
»
Defered Expense
275,366,914
482,755,013
»
Deferred Tax
Asset
»
Others Assets
608,750,003
681,800,000
10
Accounts
Payable
15,665,589,814
21,478,187,700
»
Trade Account
Payable
15,665,589,814
21,478,187,700
11
Other Accounts
Payable
123,517,060
123,517,060
»
Others Trade
Account Payable
123,517,060
123,517,060
12
Accrued
Expenses
572,313,288
55,554,607
»
Accrued
Expenses - Staff Cost
547,932,110
38,241,006
»
Jamsostek
24,381,178
17,313,601
»
Accrued
Expenses - Others
13
Tax Payables
6,762,923,125
6,698,126,272
»
Tax Payables
Artc 21
187,711,022
119,890,589
»
Tax Payables
Artc 23
36,235,766
24,930,476
»
Tax payables -
Article 29
4,379,905,205
4,183,953,415
»
VAT
2,157,216,703
2,367,497,363
»
Tax payable -
Final Psl 4 (2)
1,854,429
1,854,429
14
Bank Loans
»
LTL - Standard
Chartered Bank
15
Other
Liabilities
628,563,944
603,563,944
»
Employee
Benefit obligation
628,563,944
603,563,944
16
Equity
24,736,843,438
16,212,828,910
»
Stock
12,500,000,000
12,500,000,000
»
Additional
Stock
»
Agio Stock
»
Foreign
exchange Capital
»
Retained
Earning
3,712,828,910
3,712,828,910
»
Profit / (Loss)
Current Year
8,524,014,528
-
17
Net Sales
116,993,309,910
58,496,654,955
»
Sales
115,373,584,376
57,686,792,188
»
Other Sales
1,619,725,534
809,862,767
»
Discount
18
Cost of Goods
Sold
94,925,786,622
48,060,158,666
Direct Material
64,023,682,644
32,011,841,322
Direct overhead
30,902,103,978
16,048,317,344
19
Operating Costs
11,005,814,574
5,591,571,108
»
Staff Cost
3,564,624,332
1,863,073,987
»
Administrative
& General Expenses
6,037,669,696
3,026,736,848
»
Cost
Depreciation of Fixed Assets
1,403,520,546
701,760,273
20
Revenues and
Other Costs
87,573,904
43,786,952
»
Other Revenue
125,439,048
62,719,524
»
Other Costs
37,865,144
18,932,572
21
Corporate
Income Tax
2,625,268,090
1,175,883,223
»
Corporate Tax
Provision
2,625,268,090
1,175,883,223
☺
TOTAL ASSETS
48,489,750,669
45,171,778,493
☺
TOTAL
LIABILITIES & EQUITY
48,489,750,669
45,171,778,493
☺
PROFIT / (LOSS)
8,524,014,528
3,712,828,910
6. CONTOH KERTAS KERJA (WORK SHEETS) LAPORAN KEUANGAN
Berikut ini contoh
General Ledger Laporan Keuangan yang terdiri dari Saldo Awal, Mutasi Debet,
Mutasi Kredit dan Saldo Akhir dari seluruh transaksi keuangan periode berjalan.
FINANCIAL STATEMENTS –
WORK SHEETS
PERIOD JANUARY,1 - DECEMBER 31, 2015
Un-Audited (in IDR)
No
Description
Beginning
Balance
Debit
Credit
Ending
Balance
1
CASH & BANK :
Cash :
P/C
Office
112,261,204
506,590,000
414,626,350
204,224,854
P/C
Branch
88,296,323
38,924,500
32,333,670
94,887,153
200,557,527
299,112,007
Bank :
Mandiri Bank < Rek IDR >
3,856,984,820
23,952,249,734
22,698,758,009
5,110,476,544
BCA < Rek IDR >
7,500,000
113,706,582
7,557,906
113,648,676
3,864,484,820
5,224,125,221
ACCOUNT RECEIVABLE :
2
Trade Account Receivable
28,902,106,559
24,549,077,970
23,840,792,121
29,610,392,408
Others Account Receivable
32,466,664
32,466,664
64,933,328
28,934,573,223
29,675,325,736
INVENTORIES
3
Raw Material
3,540,770,400
2,655,577,800
2,124,462,240
4,071,885,960
Supporting Material
289,650,320
246,202,772
172,341,940
363,511,152
3,830,420,720
4,435,397,112
PREPAID EXPENSES :
4
Advance on purchase
830,971,319
288,534,600
180,619,000
938,886,919
Others Advance
181,317,319
27,004,000
12,638,000
195,683,319
Rental Office
102,500,000
17,500,000
120,000,000
Rental Vehicles
Prepaid THR
284,854,625
284,854,625
Others Prepaid
1,114,788,638
1,539,424,863
TAX RECEIVABLE :
5
Tax article 22
Tax article 23
2,466,381,342
280,004,047
2,746,385,390
Tax article 24
Tax article 25
110,622,316
27,655,579
138,277,895
Value added tax
167,675,313
167,675,313
Overpayment of Art. 29
Other Taxes
2,744,678,971
3,052,338,598
FIXED ASSETS :
6
Land
Building
Building improvement
Operating Equipment
6,380,218,328
384,354,000
6,764,572,328
Machineries
2,550,000
2,550,000
Vehicles
Office Equipment
454,020,200
60,710,000
514,730,200
6,836,788,528
7,281,852,528
ACCUMULATION DEPRECIATION :
7
Acc. Building
193,885,650
13,848,975
207,734,625
Acc Building improvement
Acc Operating Equipment
2,521,328,536
300,285,287
2,821,613,823
Acc Machineries
Acc Vehicles
374,354,162
26,739,538
401,093,700
Acc Office Equipment
429,500,599
41,999,564
471,500,163
3,519,068,947
3,901,942,311
OTHER ASSETS :
8
Defered Expense
482,755,013
13,304,200
220,692,299
275,366,914
Deferred Tax Asset
Others Assets
681,800,000
73,049,997
608,750,003
1,164,555,013
884,116,917
ACCOUNT PAYABLE
9
Trade Account Payable
21,478,187,700
62,366,891,558
56,554,293,672
15,665,589,814
Others Account Payable
123,517,060
123,517,060
21,601,704,760
15,789,106,874
ACCRUED EXPENSES
10
Accr. Expenses Staff Cost
38,241,006
2,533,231,612
3,042,922,716
547,932,110
Jamsostek
17,313,601
7,067,577
24,381,178
Accrued Expenses Others
55,554,607
572,313,288
TAX PAYABLES
11
Tax Payables Artc 21
119,890,589
67,820,433
187,711,022
Tax Payables Artc 23
24,930,476
11,479,065
22,784,355
36,235,766
Tax payables
Article 29
4,183,953,415
195,951,790
4,379,905,205
VAT
2,367,497,363
210,280,660
2,157,216,703
Tax payable
Final Psl 4 (2)
1,854,429
1,854,429
6,698,126,272
6,762,923,125
BANK LOANS :
12
LTL – StanChart Bank
OTHERS LIABILITIES
13
Others Account Payable
Employee Benefit obligation
603,563,944
25,000,000
628,563,944
603,563,944
628,563,944
EQUITY :
14
Stock
12,500,000,000
12,500,000,00
Additional Stock
Agio Stock
Foreign exchange Capital
Retained Earning
3,712,828,910
3,712,828,910
Profit / (Loss) Current Year
8,524,014,528
8,524,014,528
16,212,828,910
24,736,843,438
7.
Format Kertas Kerja General Ledger dan Kelompok Akun
2. CONTOH LAPORAN LABA RUGI
Berikut ini contoh
Laporan Laba Rugi yang teridiri dari Laporan Penjualan, Harga Pokok Produksi,
Biaya Administrasi Umum, dan Pajak Penghasilan (PPh Pasal 29)
PERIOD JANUARY 1, -
DECEMBER 31, 2015
Un-Audited (in IDR)
NET
REVENUE
|
||
- Sales
|
17
|
116,993,309,910
|
18
|
94,925,786,622
|
|
GROSS
PROFIT
|
22,067,523,288
|
|
GENERAL
AND ADMINISTRATIVE EXPENSES
|
19
|
11,005,814,574
|
OPERATING
PROFIT
|
11,061,708,714
|
|
OTHER INCOME
/ (EXPENSE)
|
20
|
87,573,904
|
PROFIT
/ (LOSS) BEFORE TAX
|
11,149,282,618
|
|
INCOME
TAX
|
21
|
2,625,268,090
|
PROFIT / (LOSS) AFTER TAX
|
8,524,014,528
|
3. CONTOH LAPORAN KEUANGAN PERUBAHAN MODAL
Berikut ini contoh
Laporan Keuangan Perubahan Modal yang terdiri dari laporan Modal disetor,
Tambahan Modal, Saldo Laba Ditahan, dan Laporan Laba Rugi Periode Tahun
Berjalan.
EQUITY STATEMENTS
PERIOD DECEMBER 31, 2015
Un-Audited (in IDR)
Capital
Position Changes deposited:
|
|
- Capital
Balance at Beginning deposited
|
12,500,000,000
|
»+
/ - Additional Capital
|
|
»+
/ - Dividend to Equity Conversion
|
|
- Capital
Balance at End deposited
|
12,500,000,000
|
General
Reserve:
|
|
- General
Reserves Beginning Balance
|
|
»+
/ - General Reserves
|
|
- General
Reserve Balance at End
|
|
Earnings
Position Changes at resistance:
|
|
-
Retained Earnings / (Loss) Beginning
|
3,712,828,910
|
»+
/ - Foreign exchange Capital
|
|
»+
/ - Profit / (Loss) Current Year
|
8,524,014,528
|
- Retained Earnings
/ (Loss) End
|
12,236,843,438
|
4. CONTOH LAPORAN ARUS KAS
Berikut ini contoh
Laporan Keuangan Arus Kas yang teridiri dari Arus Kas dari kegiatan
Operasional, Investasi, dan Pendanaan.
CASHFLOW STATEMENTS
PERIOD JANUARY,1 - DECEMBER 31, 2015
Un-Audited (in IDR)
Cash Flows from Operating Activities
|
|
Profit /
(Loss)
|
8,524,014,528
|
Depreciation
|
382,873,364
|
Accounts
Receivable
|
(708,285,848)
|
Other Accounts
Receivable
|
(32,466,664)
|
Inventories
|
(604,976,392)
|
Prepaid
Expenses
|
(424,636,225)
|
Taxes
Receivable
|
(307,659,626)
|
Other
Assets
|
280,438,096
|
Accounts
Payable
|
(5,812,597,886)
|
Other Accounts
Payable
|
|
Accrued
Expenses
|
|
Tax
Payables
|
64,796,853
|
Other
Debt
|
25,000,000
|
Cash
Flows from Investing Activities
|
|
Fixed
Asset Additions
|
(445,064,000)
|
Cash Flows from Financing Activities
|
|
Bank
Loans
|
|
Paid in
Capital
|
|
Additional
Capital
|
|
Agio
Stock
|
|
Foreign
exchange Capital
|
|
»+ / -
Cash & Cash Equivalents
|
1,458,194,881
|
Beginning
Balance of Cash and Cash Equivalents
|
4,065,042,346
|
Ending Balance Cash and Cash
Equivalents
|
5,523,237,227
|
5. CONTOH DETAIL CATATAN ATAS LAPORAN KEUANGAN
Berikut ini contoh
Catatan Saldo Laporan Keuangan terhadap seluruh Account yang terdapat dalam
Laporan Keuangan Perusahaan.
FINANCIAL STATEMENTS
NOTES
PERIOD JANUARY,1 - DECEMBER 31, 2015
Un-Audited (in IDR)
No
|
Description
|
December
31, 2013
|
December
31, 2012
|
1
|
Cash and Cash
Equivalents
|
5,523,237,227
|
4,065,042,346
|
»
|
Cash
|
||
P/C - Office
|
204,224,854
|
112,261,204
|
|
P/C - Branch
|
94,887,153
|
88,296,323
|
|
»
|
Bank
|
||
Mandiri
Bank < Rek - IDR >
|
5,110,476,544
|
3,856,984,820
|
|
BCA <
Rek - IDR >
|
113,648,676
|
7,500,000
|
|
Deposit
|
|||
2
|
Accounts
Receivable
|
29,610,392,408
|
28,902,106,559
|
»
|
Trade Account
Receivable
|
29,610,392,408
|
28,902,106,559
|
3
|
Others Account
Receivable
|
64,933,328
|
32,466,664
|
»
|
Others Account
Receivable
|
64,933,328
|
32,466,664
|
4
|
Inventories
|
4,435,397,112
|
3,830,420,720
|
»
|
Raw Material
|
4,071,885,960
|
3,540,770,400
|
»
|
Supporting
Material
|
363,511,152
|
289,650,320
|
5
|
Prepaid
Expenses
|
1,539,424,863
|
1,114,788,638
|
»
|
Advance on
purchase
|
938,886,919
|
830,971,319
|
»
|
Others Advance
|
195,683,319
|
181,317,319
|
»
|
Rental Office
|
120,000,000
|
102,500,000
|
»
|
Rental Vehicles
|
||
»
|
Prepaid THR
|
284,854,625
|
|
»
|
Others Prepaid
|
||
6
|
Taxes
Receivable
|
3,052,338,598
|
2,744,678,971
|
»
|
Tax article 22
|
||
»
|
Tax article 23
|
2,746,385,390
|
2,466,381,342
|
»
|
Tax article 24
|
||
»
|
138,277,895
|
110,622,316
|
|
»
|
Value added tax
|
167,675,313
|
167,675,313
|
»
|
Overpayment of
Art. 29
|
||
»
|
Other Taxes
|
||
7
|
Fixed Assets
|
7,281,852,528
|
6,836,788,528
|
»
|
Land
|
||
»
|
Building
|
||
»
|
Operating
Equipment
|
6,764,572,328
|
6,380,218,328
|
»
|
Machineries
|
2,550,000
|
2,550,000
|
»
|
Vehicles
|
||
»
|
Office
Equipment
|
514,730,200
|
454,020,200
|
8
|
Depreciation of
Fixed Assets
|
3,901,942,311
|
3,519,068,947
|
»
|
Acc. Building
|
207,734,625
|
193,885,650
|
»
|
Acc Building
improvement
|
||
»
|
Acc Operating
Equipment
|
2,821,613,823
|
2,521,328,536
|
»
|
Acc Machineries
|
||
»
|
Acc Vehicles
|
401,093,700
|
374,354,162
|
»
|
Acc Office
Equipment
|
471,500,163
|
429,500,599
|
9
|
Other Assets
|
884,116,917
|
1,164,555,013
|
»
|
Defered Expense
|
275,366,914
|
482,755,013
|
»
|
Deferred Tax
Asset
|
||
»
|
Others Assets
|
608,750,003
|
681,800,000
|
10
|
Accounts
Payable
|
15,665,589,814
|
21,478,187,700
|
»
|
Trade Account
Payable
|
15,665,589,814
|
21,478,187,700
|
11
|
Other Accounts
Payable
|
123,517,060
|
123,517,060
|
»
|
Others Trade
Account Payable
|
123,517,060
|
123,517,060
|
12
|
Accrued
Expenses
|
572,313,288
|
55,554,607
|
»
|
Accrued
Expenses - Staff Cost
|
547,932,110
|
38,241,006
|
»
|
Jamsostek
|
24,381,178
|
17,313,601
|
»
|
Accrued
Expenses - Others
|
||
13
|
Tax Payables
|
6,762,923,125
|
6,698,126,272
|
»
|
Tax Payables
Artc 21
|
187,711,022
|
119,890,589
|
»
|
Tax Payables
Artc 23
|
36,235,766
|
24,930,476
|
»
|
Tax payables -
Article 29
|
4,379,905,205
|
4,183,953,415
|
»
|
VAT
|
2,157,216,703
|
2,367,497,363
|
»
|
Tax payable -
Final Psl 4 (2)
|
1,854,429
|
1,854,429
|
14
|
Bank Loans
|
||
»
|
LTL - Standard
Chartered Bank
|
||
15
|
Other
Liabilities
|
628,563,944
|
603,563,944
|
»
|
Employee
Benefit obligation
|
628,563,944
|
603,563,944
|
16
|
Equity
|
24,736,843,438
|
16,212,828,910
|
»
|
Stock
|
12,500,000,000
|
12,500,000,000
|
»
|
Additional
Stock
|
||
»
|
Agio Stock
|
||
»
|
Foreign
exchange Capital
|
||
»
|
Retained
Earning
|
3,712,828,910
|
3,712,828,910
|
»
|
Profit / (Loss)
Current Year
|
8,524,014,528
|
-
|
17
|
Net Sales
|
116,993,309,910
|
58,496,654,955
|
»
|
Sales
|
115,373,584,376
|
57,686,792,188
|
»
|
Other Sales
|
1,619,725,534
|
809,862,767
|
»
|
Discount
|
||
18
|
Cost of Goods
Sold
|
94,925,786,622
|
48,060,158,666
|
Direct Material
|
64,023,682,644
|
32,011,841,322
|
|
Direct overhead
|
30,902,103,978
|
16,048,317,344
|
|
19
|
Operating Costs
|
11,005,814,574
|
5,591,571,108
|
»
|
Staff Cost
|
3,564,624,332
|
1,863,073,987
|
»
|
Administrative
& General Expenses
|
6,037,669,696
|
3,026,736,848
|
»
|
Cost
Depreciation of Fixed Assets
|
1,403,520,546
|
701,760,273
|
20
|
Revenues and
Other Costs
|
87,573,904
|
43,786,952
|
»
|
Other Revenue
|
125,439,048
|
62,719,524
|
»
|
Other Costs
|
37,865,144
|
18,932,572
|
21
|
Corporate
Income Tax
|
2,625,268,090
|
1,175,883,223
|
»
|
Corporate Tax
Provision
|
2,625,268,090
|
1,175,883,223
|
☺
|
TOTAL ASSETS
|
48,489,750,669
|
45,171,778,493
|
☺
|
TOTAL
LIABILITIES & EQUITY
|
48,489,750,669
|
45,171,778,493
|
☺
|
PROFIT / (LOSS)
|
8,524,014,528
|
3,712,828,910
|
6. CONTOH KERTAS KERJA (WORK SHEETS) LAPORAN KEUANGAN
Berikut ini contoh
General Ledger Laporan Keuangan yang terdiri dari Saldo Awal, Mutasi Debet,
Mutasi Kredit dan Saldo Akhir dari seluruh transaksi keuangan periode berjalan.
FINANCIAL STATEMENTS –
WORK SHEETS
PERIOD JANUARY,1 - DECEMBER 31, 2015
Un-Audited (in IDR)
No
|
Description
|
Beginning
Balance
|
Debit
|
Credit
|
Ending
Balance
|
1
|
CASH & BANK :
|
||||
Cash :
|
|||||
P/C
Office
|
112,261,204
|
506,590,000
|
414,626,350
|
204,224,854
|
|
P/C
Branch
|
88,296,323
|
38,924,500
|
32,333,670
|
94,887,153
|
|
200,557,527
|
299,112,007
|
||||
Bank :
|
|||||
Mandiri Bank < Rek IDR >
|
3,856,984,820
|
23,952,249,734
|
22,698,758,009
|
5,110,476,544
|
|
BCA < Rek IDR >
|
7,500,000
|
113,706,582
|
7,557,906
|
113,648,676
|
|
3,864,484,820
|
5,224,125,221
|
||||
ACCOUNT RECEIVABLE :
|
|||||
2
|
Trade Account Receivable
|
28,902,106,559
|
24,549,077,970
|
23,840,792,121
|
29,610,392,408
|
Others Account Receivable
|
32,466,664
|
32,466,664
|
64,933,328
|
||
28,934,573,223
|
29,675,325,736
|
||||
INVENTORIES
|
|||||
3
|
Raw Material
|
3,540,770,400
|
2,655,577,800
|
2,124,462,240
|
4,071,885,960
|
Supporting Material
|
289,650,320
|
246,202,772
|
172,341,940
|
363,511,152
|
|
3,830,420,720
|
4,435,397,112
|
||||
PREPAID EXPENSES :
|
|||||
4
|
Advance on purchase
|
830,971,319
|
288,534,600
|
180,619,000
|
938,886,919
|
Others Advance
|
181,317,319
|
27,004,000
|
12,638,000
|
195,683,319
|
|
Rental Office
|
102,500,000
|
17,500,000
|
120,000,000
|
||
Rental Vehicles
|
|||||
Prepaid THR
|
284,854,625
|
284,854,625
|
|||
Others Prepaid
|
|||||
1,114,788,638
|
1,539,424,863
|
||||
TAX RECEIVABLE :
|
|||||
5
|
Tax article 22
|
||||
Tax article 23
|
2,466,381,342
|
280,004,047
|
2,746,385,390
|
||
Tax article 24
|
|||||
Tax article 25
|
110,622,316
|
27,655,579
|
138,277,895
|
||
Value added tax
|
167,675,313
|
167,675,313
|
|||
Overpayment of Art. 29
|
|||||
Other Taxes
|
|||||
2,744,678,971
|
3,052,338,598
|
||||
FIXED ASSETS :
|
|||||
6
|
Land
|
||||
Building
|
|||||
Building improvement
|
|||||
Operating Equipment
|
6,380,218,328
|
384,354,000
|
6,764,572,328
|
||
Machineries
|
2,550,000
|
2,550,000
|
|||
Vehicles
|
|||||
Office Equipment
|
454,020,200
|
60,710,000
|
514,730,200
|
||
6,836,788,528
|
7,281,852,528
|
||||
ACCUMULATION DEPRECIATION :
|
|||||
7
|
Acc. Building
|
193,885,650
|
13,848,975
|
207,734,625
|
|
Acc Building improvement
|
|||||
Acc Operating Equipment
|
2,521,328,536
|
300,285,287
|
2,821,613,823
|
||
Acc Machineries
|
|||||
Acc Vehicles
|
374,354,162
|
26,739,538
|
401,093,700
|
||
Acc Office Equipment
|
429,500,599
|
41,999,564
|
471,500,163
|
||
3,519,068,947
|
3,901,942,311
|
||||
OTHER ASSETS :
|
|||||
8
|
Defered Expense
|
482,755,013
|
13,304,200
|
220,692,299
|
275,366,914
|
Deferred Tax Asset
|
|||||
Others Assets
|
681,800,000
|
73,049,997
|
608,750,003
|
||
1,164,555,013
|
884,116,917
|
||||
ACCOUNT PAYABLE
|
|||||
9
|
Trade Account Payable
|
21,478,187,700
|
62,366,891,558
|
56,554,293,672
|
15,665,589,814
|
Others Account Payable
|
123,517,060
|
123,517,060
|
|||
21,601,704,760
|
15,789,106,874
|
||||
ACCRUED EXPENSES
|
|||||
10
|
Accr. Expenses Staff Cost
|
38,241,006
|
2,533,231,612
|
3,042,922,716
|
547,932,110
|
Jamsostek
|
17,313,601
|
7,067,577
|
24,381,178
|
||
Accrued Expenses Others
|
|||||
55,554,607
|
572,313,288
|
||||
TAX PAYABLES
|
|||||
11
|
Tax Payables Artc 21
|
119,890,589
|
67,820,433
|
187,711,022
|
|
Tax Payables Artc 23
|
24,930,476
|
11,479,065
|
22,784,355
|
36,235,766
|
|
Tax payables
Article 29
|
4,183,953,415
|
195,951,790
|
4,379,905,205
|
||
VAT
|
2,367,497,363
|
210,280,660
|
2,157,216,703
|
||
Tax payable
Final Psl 4 (2)
|
1,854,429
|
1,854,429
|
|||
6,698,126,272
|
6,762,923,125
|
||||
BANK LOANS :
|
|||||
12
|
LTL – StanChart Bank
|
||||
OTHERS LIABILITIES
|
|||||
13
|
Others Account Payable
|
||||
Employee Benefit obligation
|
603,563,944
|
25,000,000
|
628,563,944
|
||
603,563,944
|
628,563,944
|
||||
EQUITY :
|
|||||
14
|
Stock
|
12,500,000,000
|
12,500,000,00
|
||
Additional Stock
|
|||||
Agio Stock
|
|||||
Foreign exchange Capital
|
|||||
Retained Earning
|
3,712,828,910
|
3,712,828,910
|
|||
Profit / (Loss) Current Year
|
8,524,014,528
|
8,524,014,528
|
|||
16,212,828,910
|
24,736,843,438
|
7. Format Kertas Kerja General Ledger dan Kelompok Akun
Disinilah Format yang Anda rubah dan hanya cukup
mengelompokkan akun sesuai dengan format keuangan di perusahaan Anda, di kolom
paling kiri beberapa akun dikelompokkan menjadi satu agar lebih mudah dibaca di
dalam laporan keuangan.
Catatan: Jika Anda ingin merubah format yang
disesuaikan dengan akun diperusahaan Anda maka hendaknya berhati-hati dalam
merubah kolom TYPE yang di sebelah kiri karena Teksnya tersebut Link dengan
Kertas Kerja (Work Sheets) dan Neraca, Jika Anda ingin merubah teksnya maka
Anda juga harus merubahnya dengan Teks yang sama di Kertas Kerja dan Neraca.
(Link menggunakan rumus: SUMIF)
Artikel Terkait : Klasifikasi Sistem Kode Akun Akuntansi Chart of Account-COA
Hal ini akan jauh lebih mudah dilaksanakan jika Anda
saat ini menggunakan program accounting seperti Zahir, MYOB Accounting, Oracle
Finance, dan program Accounting lainnya, anda tinggal mengeksport General
Ledger dalam bentuk excel ataupun teks dan memasukkan angkanya kedalam tabel
dibawah ini.
Yang menjadi pertanyaannya adalah mengapa jika saya
sudah menggunakan software Akuntansi tetapi masih menggunakan cara
ini? Jawabannya adalah jika Anda ingin Customized atau bentuk laporan keuangan sesuai
dengan keinginan Anda, serta mempermudah Anda membuat Analisa Laporan Keuangan
lainnya dan laporan ini menjadi sumber database Anda.
Untuk uji coba dan pembelajaran berikut kami berikan Contoh General Ledger Summary dan Contoh Laporan Keuangan dalam bentuk Excel.
Untuk uji coba dan pembelajaran berikut kami berikan Contoh General Ledger Summary dan Contoh Laporan Keuangan dalam bentuk Excel.
Demikian cara membuat laporan keuangan, semoga artikel ini bermanfaat buat Anda, Terima Kasih.