The document discusses balance sheets and their components. A balance sheet reports assets, liabilities, and owner's equity as of a specific date. It contains sections for current assets, other assets, short-term and long-term liabilities, and owner's equity. The balance sheet for Pandawa Wholesale Supply as of December 31, 2012 is presented, with current assets of $135.35 million including cash, accounts receivable, and inventory, total assets of $189.35 million, current liabilities of $36.5 million including accounts payable and expenses payable, long-term liabilities including bank loans of $52.85 million, and owner's equity of $100 million.

1. Adora Aline
Vocational High School 6
surAKARTA

2. 1. Income Statement
2. Capital Statement
3. Balance Sheet
4. Cash Flow

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

4. contains :
ASSETS
LIABILITIES
EQUITY
CURRENT
ASSETS
OTHER
CURRENT
ASSETS
SHORT TERM
LIABILITIES
LONG TERM
LIABILITIES
OWNER’S
EQUITY

5. ASSETS
=
LIABILITIES + EQUITY

6. 2 Forms of
• Report Form
ASSETS listed above LIABILITIES and
EQUITY
• Account Form
The ASSETS’s account is placed in the
left and LIABILITIES and EQUITY are
placed in the right

7. PANDAWA WHOLESALE SUPPLY
BALANCE 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
Total Liabitities and owner’s equity
100.000.000
189.350.000
B
A
L
A
N
C
E

8. PANDAWA WHOLESALE SUPPLY
BALANCE 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
Supplies
1.350.000
Total Current Assets
135.350.000
Total current liabilities
36.500.000
Long Term Liabilities
Bank Loan
52.850.000
Non Current Assets
Equipment
Accum. Dep Equipment
Owner’s Equity
64.000.000
(10.000.000)
Total Non Current Assets
Total Assets
ACCOUNT
Pandawa, Capital
100.000.000
54.000.000
189.350.000
Total Liabitities and owner’s equity
BALANCE
189.350.000