Contoh Laporan Keuangan

Neneng Catering

Laporan Laba Rugi

Untuk periode yang berakhir tanggal 31-maret-2013

Pendapatan                                                                                         Rp23.700.000

Beban-Beban

            Beban listrik dan air                                                    Rp   900.000

Jumlah Beban                                                                                      Rp     900.000

Laba bersih                                                                                          Rp22.800.000

          Neneng Catering

Laporan Perubahan Modal

Untuk periode yang berakhir tanggal 31-Maret-2013

Modal Awal                                                                                        Rp30.000.000

Laba (Rugi) Bersih                                                                              Rp23.850.000

Prive                                                                                                    Rp     500.000

Modal Akhir                                                                                       Rp  5.650.000

Neneng Catering
Neraca

Per 31-Maret-2013

AKTIVA

Aktiva lancar

            Kas                                                                                          Rp17.600.000

            Sewa dibayar dimuka                                                             Rp12.000.000

            Perlengkapan                                                                           Rp  3.000.000

Jumlah Aktiva                                                                                     Rp32.600.000

Aktiva Tetap

            Peralatan                                                                                 Rp  7.500.000

Akumulasi penyusutan peralatan                                            Rp  1.500.000

Jumlah aktiva tetap                                                                             Rp  9.000.000

Total Aktiva                                                                                        Rp41.600.000

Kewajiban dan Modal

Kewajiban

Utang Usaha                                                                           Rp  6.000.000

Total Kewajiban                                                                                  Rp  6.000.000

Modal

Modal Pemilik                                                                         Rp30.000.000

Total Modal + Kewajiban                                                                   Rp36.000.000