Aldino Lorena Msr. Dian

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    Aldino Lorena

    ( 2012040101)

    ACCOUNTING EQUATION

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    Explain the accounting equation is a function of each element in the equation

    For example :If the assets of company amounted to Rp. 100.000.000and liabilities Rp. 30.000.000Then thw owners equity is equal to Rp. 70.000.000, asshown in the following :

    Asset liabilities = owners equity Rp. 100.000.000 - Rp. 30.000.000 = Rp. 70.000.000

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    Example of axercises

    Asep is the owner and manager of PT. Sukses. A motivational consulting business. On the bookEnded on 31 december 2009, PT. Sukses has assets and liabilities Rp. 800.000.000 andRp. 350.000.000. using the acounting equation. Count the number of the following :

    A. Owners equity, dated 31 december 2009 B. Owners equity, on 31 desember 2010, assuming assets increased Rp.130.000.000 and liabilities during the year 2010 down Rp. 25.000.000

    Answer :

    a. Assets = liailities + owners equity RP. 800.000.000 = Rp. 350.000.000 + owners equity Owners equity = Rp. 450.000.000

    b. First, calculate the change uring 2010 in the owners equity as follows : Assets = liabilities + owners equity Rp. 130.000.000 = Rp. 25.000.000 + owners equity

    Owners equity = Rp. 155.000.000

    Next, add the changes to the owners equity at 31 deember 2009 to get the number ofequitiesAt 31 december 2010, as follows :Equity 31 december 2010 =

    Rp. 605.000.000 = Rp. 450.000.000 + Rp. 155.000.000