Latihan Balance Sheet 1

Aktiva Kewajiban
Transaksi
Kas Piutang Usaha Persediaan Peralatan Pinjaman Bank
1 $ 400,000
2 $ 100,000 $ 100,000
3 $ (15,000) $ 15,000
4 $ 10,000
5 $ (4,000) $ 15,000
6 $ 1,000 $ (1,000)
7 $ (800)
8 $ (4,000)
9 $ 700 $ (700)
10
Total $ 516,200 $

Latihan Balance Sheet 2

Aktiva Kewajiban
Transaksi
Kas Piutang Usaha Persediaan Peralatan Pinjaman Bank
0 $ 518,816 $ 703,682 $ 470,023 $ 681,294
1 $ (150) $ 150
2 $ 200
3 $ (40)
4 $ (30) $ 120
5 $ 400 $ (400)
6
7 $ (180)
8 $ 500 $ 500
9 $ 900
10
Total $ 2,375,285 $

Latihan Balance Sheet 3

Aktiva Kewajiban
Transaksi
Kas Piutang Usaha Persediaan Peralatan Hutang Usaha
1 $ 600,000
2 $ (200,000) $ 200,000
3 $ 85,000 $ 85,000
4 $ 11,000 $ (11,000)
5 $ (10,000) $ 40,000 $ 30,000
 6 $ 4,000 $ (4,000)
7 $ (20,000) $ (20,000)
8 $ 2,000 $ (2,000)
9 $ (50,000) $ 100,000 $ 50,000
10
TOTAL $ 745,000 $
Kewajiban Ekuitas
Hutang Usaha Ekuitas Pemilik
$ 400,000

$ 10,000
$ 11,000

$ (800)
$ (4,000)

516,200

Kewajiban Ekuitas
Hutang Usaha Ekuitas Pemilik
$ 632,866 $ 1,740,949

$ 200
$ (40)
$ 90

$ (180)

$ 900

2,375,285

Ekuitas
Modal Saham Tambahan Modal
$ 120,000 $ 480,000
745,000
 Balance Sheet Cash Flow

Aktifa
Transaksi
Kas Fix Aset Current Aset
$ 3,325,000
$ (3,325,000) $ 3,325,000
Tahun ke-0
$ 2,000,000
$ (2,000,000) $ 2,000,000
$ 227,150,000
$ (2,367,900) $ 2,367,900
$ (316,500) $ 316,500
Tahun ke-1 $ (34,072,500) $ 34,072,500
$ (133,000)
$ (133,000)
$ (38,025,420) $ 38,025,420
Total $ 232,209,000

Balance Sheet Cash Flow

Aktifa
Transaksi
Kas Fix Aset Current Aset
$ 3,325,000
$ (3,325,000) $ 3,325,000
Tahun ke-0
$ 2,000,000
$ (2,000,000) $ 2,000,000
Gross Revenue $ 66,000,000
Total Cost $ (2,367,900)
Depresiasi $ (316,500)
Deplesi Tahun ke-1 $ (34,072,500)
Bunga $ (133,000)
Prinsipal $ (133,000)
Taxable $ (38,025,420)
Gross Revenue $ 227,150,000
Total Cost $ (2,367,900)
Depresiasi $ (316,500)
Deplesi Tahun ke-2 $ (34,072,500)
Bunga $ (146,300)
Prinsipal $ (133,000)
Taxable $ (38,022,760)
Gross Revenue $ 227,150,000
Total Cost $ (2,367,900)
Depresiasi $ (316,500)
Deplesi Tahun ke-3 $ (34,924,312.5)
 Tahun ke-3
Bunga $ (147,630)
Prinsipal $ (133,000)
Taxable $ (38,987,881.5)
Gross Revenue $ 227,150,000
Total Cost $ (2,367,900)
Depresiasi $ (316,500)
Deplesi Tahun ke-4 $ (35,797,420.31)
Bunga $ (147,763)
Prinsipal $ (133,000)
Taxable $ (39,977,377.09)
Gross Revenue $ 227,150,000
Total Cost $ (2,367,900)
Depresiasi $ (316,500)
Deplesi Tahun ke-5 $ (36,692,355.82)
Bunga $ (147,776.30)
Prinsipal $ (133,000)
Taxable $ (40,991,634.67)
Gross Revenue $ 227,150,000
Total Cost $ (2,367,900)
Depresiasi $ (316,500)
Deplesi Tahun ke-6 $ (37,609,664.72)
Bunga $ 147,777.63
Prinsipal $ (133,000)
Taxable $ (42,031,251.15)
Gross Revenue $ 227,150,000
Total Cost $ (2,367,900)
Depresiasi $ (316,500)
Deplesi Tahun ke-7 $ (38,549,906.33)
Bunga $ (147,777.76)
Prinsipal $ (133,000)
Taxable $ (43,096,858.29)
Gross Revenue $ 227,150,000
Total Cost $ (2,367,900)
Depresiasi $ (316,500)
Deplesi Tahun ke-8 $ (39,513,653.99)
Bunga $ (147,777.78)
Prinsipal $ (133,000)
Taxable $ (44,189,105.64)
Gross Revenue $ 227,150,000
Total Cost $ (2,367,900)
Depresiasi $ (316,500)
Deplesi Tahun ke-9 $ (40,501,495.34)
Bunga $ (147,777.78)
Prinsipal $ (133,000)
Taxable $ (45,308,659.17)
Gross Revenue $ 227,150,000
Total Cost $ (2,367,900)
Depresiasi $ (316,500)
Deplesi Tahun ke-10 $ (41,514,032.73)
Bunga $ (147,777.78)
Prinsipal $ (133,000)
Taxable $ (46,456,201.53)
Total $ 1,296,000,206
Sheet Cash Flow

Kewajiban Ekuitas
Pinjaman Modal Laba
$ 1,330,000 $ 1,995,000

$ 2,000,000

$ 227,150,000

$ (133,000)
$ (133,000)

$ 232,209,000

Sheet Cash Flow

Kewajiban Ekuitas
Pinjaman Modal Laba
$ 1,330,000 $ 1,995,000

$ 2,000,000

$ 66,000,000
$ (2,367,900)
$ (316,500)
$ (34,072,500)
$ (133,000)
$ (133,000)
$ (38,025,420)
$ 227,150,000
$ (2,367,900)
$ (316,500)
$ (34,072,500)
$ (146,300)
$ (133,000)
$ (38,022,760)
$ 227,150,000
$ (2,367,900)
$ (316,500)
$ (34,924,312.5)
$ (147,630)
$ (133,000)
$ (38,987,881.5)
$ 227,150,000
$ (2,367,900)
$ (316,500)
$ (35,797,420.31)
$ (147,763)
$ (133,000)
$ (39,977,377.09)
$ 227,150,000
$ (2,367,900)
$ (316,500)
$ (36,692,355.82)
$ (147,776.30)
$ (133,000)
$ (40,991,634.67)
$ 227,150,000
$ (2,367,900)
$ (316,500)
$ (37,609,664.72)
$ 147,777.63
$ (133,000)
$ (42,031,251.15)
$ 227,150,000
$ (2,367,900)
$ (316,500)
$ (38,549,906.33)
$ (147,777.76)
$ (133,000)
$ (43,096,858.29)
$ 227,150,000
$ (2,367,900)
$ (316,500)
$ (39,513,653.99)
$ (147,777.78)
$ (133,000)
$ (44,189,105.64)
$ 227,150,000
$ (2,367,900)
$ (316,500)
$ (40,501,495.34)
$ (147,777.78)
$ (133,000)
$ (45,308,659.17)
 $ 227,150,000
$ (2,367,900)
$ (316,500)
$ (41,514,032.73)
$ (147,777.78)
$ (133,000)
$ (46,456,201.53)
$ 1,296,000,206