PENGANTAR AKUNTANSI : CONTOH LAPORAN KEUANGAN (FINANCIAL REPORT)

PT. UNILEVER INDONESIA Tbk

Laporan Posisi Keuangan Konsolidasi

31 Desember 2011 dan 2010

Nama Akun                              Jumlah 2011                            Jumlah 2010

ASSET Aset Lancar Kas dan setara kas                                                336,143                                         317,759 Piutang usaha  :               -  Pihak ke tiga                                                  1,877,699                                      1,445,450 -  Pihak berealisasi                                               198,384                                         122,088 Uang Muka dan piutang lain : -  Pihak ke tiga                                                     107,249                                         182,773 -  Pihak berealisasi                                                   4,948                                             2,322 Persediaan                                                         1,812,821                                      1,574,060 Pajak di bayar di muka :                                        48,127                                            51,533 -  Pajak penghasilan badan                                    41,006                                            -  Pajak lain – lain                                                    7,121                                     Beban di bayar di muka                                         60,848                                            52,145    Jumlah Aset Lancar                                       4,446,219                                       3,748,130 Aset Tidak Lancar              Aset tetap                                                          5,314,311                                       4,148,778 Goodwill                                                                61,925                                            61,925 Aset tidak berwujud                                             584,152                                          646,356 Aset tidak lancar lainnya                                        75,705                                           50,377 Aset Tidak Lancar                                         6,036,093                                        4,953,132 JUMLAH ASET                                          10,482,312                                         8,701,262 LIABILITAS Liabilitas Jangka Panjang Pinjaman                                                        699,160                                                190,000 Utang Usaha -  Pihak ke tiga                                            2,158,530                                             1,612,672 -  Pihak berealisasi                                         275,730                                                203,921 Utang pajak                                                    451,630                                                208,778 Akrual                                                          2,209,403                                            1,460,974 Utang lain – lain -  Pihak ke tiga                                                447,175                                               555,057 -  Pihak berealisasi                                          232,966                                               171,538 Jumlah Liabilitas Jangka Pendek            6,474,594                                            4,402,940 Liabilitas Jangka Panjang Liabilitas pajak tangguhan                                70,930                                                 49,939       Kewajiban imbalan kerja                                255,851                                               199,530 Jumlah Liabilitas Jangka Panjang             326,781                                               249,469 Jumlah Liabilitas                                      6,801,375                                             4,652,409 EKUITAS Modal saham                                                    76,300                                                 76,300           Modal dasar seluruhnya           Di tempatkan dan di setor           Penuh 7.630.000.000 lembar           Saham biasa dengan nilai           nominal Rp 10 (nilai penuh)           per lembar saham                                     15,227                                                15,227 Selisih nilai transaksi retrukturisasi                   entitas sepengendali                                     80,773                                                80,773 Saldo laba yang dicadangkan                             15,260                                                15,260 Saldo laba yang belum dicadangkan             3,489,008                                           3,857,859 Ekuitas yang dapat distribusikan             kepada pemilik entitas induk                    3,676,568                                            4,045,419 Kepentingan non pengendali                               4,369                                                   3,434 Jumlah Ekuitas                                            3,680,937                                            4,048,853 JUMLAH LIABILITAS DAN EKUITAS        10,482,312                                        8,701,262

PT. UNILEVER INDONESIA Tbk

Laporan Lab Rugi Komprehensif Konsolidasi

31 Desember 2011 dan 2010

Nama Akun                                          Jumlah 2011                       Jumlah 2010

PENJUALAN BERSIH                                          23,469,218                                    19,690,239 HARGA POKOK PENJUALAN                         (11,462,805)                                   (9,485,274) LABA BRUTO                                                        12,006,413                                    10,204,965 Beban pemasaran dan penjualan                                (5,243,477)                                   (4,523,283) Beban umum dan administrasi                                   (1,307,526)                                   (1,139,057) Keutungan pelepasan aset tetap                                             769                                                318 Keuntungan pelepasan aset       takberwujud                                                               112,762                                                    - Kerugian selisih kurs, bersih                                                 (831)                                        (10,768) Penghasilan bunga                                                             33,189                                           36,395 Beban bunga                                                                     (26,500)                                        (22,803) LABA SEBELUM PAJAK       PENGHASILAN                                                   5,574,799                                     4,545,767 Beban pajak penghasilan                                             1,410,495                                      1,161,119 LABA TAHUN BERJALAN                                    4,164,304                                      3,384,648 Pendapatan /beban komprehensif       Lain setelah pajak                                                                -                                                    - JUMLAH PENDAPATAN      KOMPREHENSIF TAHUN      BERJALAN                                                           4,839,145                                      4,164,304 Laba/Jumlah pendapatan               Komprehensif yang      dapat didistribusikan      kepada :      Pemilik entitas induk                                              4,163,369                                       3,386,970      Kepentingan non pengendali                                            935                                             (2,322)                                                                                      4,164,304                                       3,384,648 LABA PER SAHAM DASAR                       (Dinyatakan dalam nilai penuh           Rupiah per saham)                                                           546                                                  444

PT. UNILEVER INDONESIA Tbk

Laporan Posisi Keuangan Konsolidasi

31 Desember 2012 dan 2011

Nama Akun                              Jumlah 2012                            Jumlah 2011

ASSET Aset Lancar Kas dan setara kas                                                229,690                                   336,143 Piutang usaha                 -  Pihak ke tiga                                                  2,253,397                                1,877,699 -  Pihak berealisasi                                               172,185                                  198,384 Uang Muka dan piutang lain -  Pihak ke tiga                                                     236,361                                  107,249 -  Pihak berealisasi                                                   4,272                                      4,948 Persediaan                                                         2,061,899                                1,812,821 Pajak di bayar di muka     -  Pajak penghasilan badan                                      1,840                                      41,006 -  Pajak lain – lain                                                  73,940                                        7,121 Beban di bayar di muka                                         73,940                                      60,848 Jumlah Aset Lancar                                      5.035,962                                   4,446,219 Aset Tidak Lancar              Aset tetap                                                         6,283,479                                   5,314,311 Goodwill                                                               61,925                                        61,925 Aset tidak berwujud                                           533,157                                       584,152 Aset tidak lancar lainnya                                     70,456                                          75,705 Aset Tidak Lancar                                        6,949,017                                     6,036,093 JUMLAH ASET                                         11,984,979                                    10,482,312 LIABILITAS Liabilitas Jangka Panjang Pinjaman            -  Bank                                                         1.040.000      -  Pihak berealisasi                                                     -                                             699,160 Utang Usaha -  Pihak ke tiga                                             2,639,460                                         2,158,530 -  Pihak berealisasi                                          124,609                                            275,730 Utang pajak   -  Pajak penghasilan badan                              244,245                                           165,298 -  Pajak lain – lain                                           275,029                                            286,332 Akrual                                                          2,239,481                                          2,209,403 Utang lain – lain -  Pihak ke tiga                                                641,198                                             447,175 -  Pihak berealisasi                                          294,580                                             232,966 Kewajiban imbalan kerja jangka      panjang - bagian lancar                                     37,294                                               27,087 Jumlah Liabilitas Jangka Pendek            7,535,896                                          6,501,681 Liabilitas Jangka Panjang Liabilitas pajak tangguhan                               126,991                                             70,930 Kewajiban imbalan kerja jangka    panjang – bagian tidak lancar                          352,727                                           228,764 Jumlah Liabilitas Jangka Panjang              480,718                                           299,694 Jumlah Liabilitas                                        8,016,614                                        6,801,375 EKUITAS Modal saham           Modal dasar seluruhnya           Di tempatkan dan di setor           Penuh 7.630.000.000 lembar           Saham biasa dengan nilai           nominal Rp 10 (nilai penuh)           per lembar saham                                     76,300                                             76,300 Tambahan modal di setor                                   96,000                                             96,000 Saldo laba yang dicadangkan                             15,260                                             15,260 Saldo laba yang belum dicadangkan             3,780,805                                         3,489,008                          Ekuitas yang dapat distribusikan             kepada pemilik entitas induk                    3,968,365 Kepentingan non pengendali                                       -                                                 4,369 Jumlah Ekuitas                                            3968,365                                              3,680,937 JUMLAH LIABILITAS DAN EKUITAS        11,984,979                                        10,482,312

PT. UNILEVER INDONESIA Tbk

Laporan Laba Rugi Komprehensif Konsolidasi

31 Desember 2012 dan 2011

Nama Akun                                          Jumlah 2012                       Jumlah 2011

PENJUALAN BERSIH                                          27,303,248                                   23,469,218 HARGA POKOK PENJUALAN                         (13,414,122)                                (11,462,805) LABA BRUTO                                                        13,889,126                                   12,006,413 Beban pemasaran dan penjualan                                (5,889,372)                                  (5,243,477) Beban umum dan administrasi                                   (1,544,946)                                  (1,307,526) Penghasilan lain – lain, bersih                                          43,299                                        112,700 LABA USAHA                                                           6,498,107                                     5,568,110 Penghasilan keuangan                                                       37,545                                          33,189 Biaya keuangan LABA SEBELUM PAJAK PENGHASILAN                                                        6,466,765                                     5,574,799 Beban pajak penghasilan                                             1,627,620                                      1,410,495 LABA TAHUN BERJALAN                                    4,839,145                                      4,164,304 Pendapatan komprehensif lainnya                                              -                                                    - JUMLAH PENDAPATAN      KOMPREHENSIF TAHUN      BERJALAN                                                           4,839,145                                      4,164,304 Laba/Jumlah pendapatan               Komprehensif yang      dapat didistribusikan      kepada :      Pemilik entitas induk                                               4,839,277                                     4,163,369      Kepentingan non pengendali                                           (132)                                               935                                                                                       4,839,145                                     4,164,304 LABA BERSIH PER SAHAM DASAR                       (Dinyatakan dalam nilai penuh           Rupiah per saham)                                                           634                                               546

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