Media Making Stage of development

Table 16 Material of The Financial Statment before revised Elements in the financial statements consisting of: a. Balance sheet Balance sheet is a list drafted systematically to present circumstances or financial position at a given moment by way of informing State property, debts, and capital. b. income statement Income statement is a report of the calculation of the results achieved by a company within a certain period. Income statement also describes changes to income and the load during the period. Elements of the income statement include: 1. Revenues 2. Expense 3. Non operational revenues 4. Non operational expense 5. Net profitloss c. Statement of Owner Equity Statement of Owner Equity is a statment that presents the information on changes in capital of the company. This statment applies if an individual company, CV or the firm, while the statment for the company in the form of a limited liability company PT is the change of earnings statement. Table 17 Material of The Financial Statment after revised Elements in the financial statements consisting of: a. Balance Balance sheet is a list drafted systematically to present circumstances or financial position at a given moment by way of informing State property, debts, and capital. b. Income statement Income statement is a report of the calculation of the results achieved by a company within a certain period. Income statement also describes changes to income and the load during the period. Elements of the income statement include: 1. Revenues 2. Expense 3. Non operational revenues 4. Non operational expense 5. Net profitloss c. Statement of Owner Equity Capital Changes Report is a report that presents the information on changes in capital of the company. This report applies if an individual company, CV or the firm, while the reports for the company in the form of a limited liability company PT is the hold change of earnings statment. d. Statement of Cash Flow According to PSAK No. 2 2002:5 cash flows are inflows and outflow of cash or cash equivalents. Cash flow statement is a revision from which the company obtained cash money and how they spend it. Cash flow statement is a summary of the companys cash receipts and expenditures during a certain period usually one year.