LAPORAN LABA RUGI PT ANGKASA; UKK AKUNTANSI PAKET 1

PT ANGKASA
LAPORAN LABA RUGI
Sales			Rp      1,601,300,000.00
Sales Return			Rp          50,000,000.00
NET SALES			Rp      1,551,300,000.00
Cost of Goods Sold			Rp      1,225,500,000.00
GROOS PROFIT			Rp     325,800,000.00
OPERATING EXPENSES:
Advertising Expense		Rp        4,875,000.00
Telephone & Electricity Expense		Rp        9,700,000.00
Store Supplies Expense		Rp       10,600,000.00
Bad Debt Expense		Rp       24,672,500.00
Depreciation Expense		Rp       30,331,250.00
Insurance Expense		Rp       15,550,000.00
Rent Expense		Rp       25,800,000.00
Wages & Salaries Expense		Rp       39,800,000.00
Other Operating Expense		Rp        9,800,000.00
TOTAL OPERATING EXPENSE			Rp         171,128,750.00
OPERATING  PROFIT			Rp     154,671,250.00
NON OPERATING REVENUE & EXPENSE
Interest Revenue		Rp       11,420,000.00
Interest Expense		Rp       12,480,000.00
Bank Service Charge		Rp        6,850,000.00
NET NON OPERATING			Rp           (7,910,000.00)
PROFIT BEFORE TAX			Rp         146,761,250.00
PERHITUNGAN PPH  TERUTANG
PBT		Rp     146,761,250.00
Interest Revenue		Rp     (11,420,000.00)
Bad Debt Expense		Rp       24,672,500.00
PKP		Rp     160,013,750.00
PPH TERUTANG: 28%X50%XrP 160.013.750		Rp       22,401,925.00
PPH PASAL 25		Rp   18,000,000.00
PPH PSL 23		Rp     5,000,000.00
INCOME TAX EXPENSE		Rp     9,401,925.00