3.

STATEMENT OF EQUITY
a) STATEMENT OF STOCKHOLDERS' EQUITY
Preferred stock Common Stock Treasury Stock
Number Number Additional Number Unrealized Total
Of share Of share Paid in Retained Of Gain/loss on Stock
Outstanding Amount Outstanding Amount Capital Earning Share Amount Marketable holder
Securitas Equity
Balance at
Beginning of prior year
Add (Deduct)
Net Income
Add
Dividends Declared
Change in unrealized gains
(loss)
Net Proceeds from
Sale stock
Treasury stock acquired
Others

BALANCE AT THE END OF PRIOR YEAR

Add (Deduct)
Net Income
Dividends Declared
Change in unrealized gains
(loss)
Add
Net Proceeds from
Sale stock
Treasury stock acquired
Others
BALANCE AT THE END OF CURRENT YEAR
b) STATEMENT OF PARTNERS' EQUITY
Unrealized gain/loss
General Limited On marketable
Partners Partners Securities Total
Add (deduct)
Net Income
Contributions
Change in Unrealized Gains
(Losses)
Withdrawl
 Others
BALANCE AT THE END OF PRIOR YEAR
Add (deduct)
Net Income
Contributions
Change in Unrealized Gains
(Losses)
Withdrawl
Others
BALANCE AT THE END OF CURRENT YEAR
c) STATEMENT OF OWNERS' EQUITY
Unrealized gain/loss
General Limited On marketable
Partners Partners Securities Total
Add (deduct)
Net Income
Contributions
Change in Unrealized Gains
(Losses)
Withdrawl
Others
BALANCE AT THE END OF PRIOR YEAR
Add (deduct)
Net Income
Contributions
Change in Unrealized Gains
(Losses)
Withdrawl
Others
BALANCE AT THE END OF CURRENT YEAR
4. STATEMENT OF CASH FLOWS
a) STATEMENT OF CASH FLOWS (direct method)
Current Prior
Year Year
CASH FLOWS FROM OPRATING ACTIVITIES:
Guest receipts
Other receipts
Payroll Disbursement
Interest paid
Franchise Fees Paid
NET CASH PROVIDED BY (USED BY) OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital Expenditures
Decrease (increase) in Restricted Cash
Proceeds from asset dispositions
Proceeds from asset investment
Purchase investment
NET CASH PROVIDED BY (USED BY) INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from debt or equity investment
Debt repayment
Dividends payment
Distribution to owners/partners
NET CASH PROVIDED BY (USED BY) FINANCING ACTIVITIES
CASH AND TEMPORARY INVESMENTS, BEGINNING OF PERIOD
CASH AND TEMPORARY INVESMENTS, END OF PERIOD
CASH PAID FOR INTEREST
CASH PAID FOR INCOME TAXES
(supplement information related to noncash investing and financing activities, disclose
significant items separately)
b) STATEMENT OF CASH FLOWS (indirect method)
Current Prior
Year Year
CASH FLOWS FROM OPRATING ACTIVITIES:
Net Income
Adjustment to reconcile net income
To cash provided by (use in) operating activities
Depreciation and amortization
Loss (gain) on sales of property and equipment
Deferred taxes
Decrease (increase) in Account Receivable
Decrease (increase) in Inventory
Decrease (increase) in Prepaids
Decrease (increase) in payables
Decrease (increase) in Accruals
NET CASH PROVIDED BY (USED BY) OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital Expenditures
Decrease (increase) in Restricted Cash
Proceeds from asset dispositions
Proceeds from asset investment
 Purchase investment
NET CASH PROVIDED BY (USED BY) INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from debt or equity investment
Debt repayment
Dividends payment
Distribution to owners/partners
NET CASH PROVIDED BY (USED BY) FINANCING ACTIVITIES
CASH AND TEMPORARY INVESMENTS, BEGINNING OF PERIOD
CASH AND TEMPORARY INVESMENTS, END OF PERIOD
CASH PAID FOR INTEREST
CASH PAID FOR INCOME TAXES
(supplement information related to noncash investing and financing activities, disclose
significant items separately)

5. Catatan atas laporan keuangan (notes to the financial statements).

Laporan keuangan yang lengkap harus dilengkapi dengan catatan-catatan atau penjelasan
atas laporan keuangan. Catatan atas laporan keuangan harus menggambarkan semua kebijakan
akuntansi yang diikuti oleh organisasi atau perusahaan. Catatan yang diperlukan biasanya
meliputi kebijakan-kebijakan akuntansi, tetapi tidak terbatas pada yang dicantumkan disini saja,
antara lain
meliputi:
a) Dasar konsolidasi
b) Penggunaan perkiraan.
c) Kas dan investasi kas sementara
d) Metode inventori dan penilaian
e) Akuntansi untuk investasi, termasuk penilaian sekuritas yang bisa dijual.
f) Kebijakan-kebijakan depresiasi dan amortisasi perio
g) Akuntansi untuk deferred charges yang
h) Cost untuk iklan
i) Akuntansi untuk pension
j) Pengakuan income dari operasi franchise dan kerja sama kontrak
k) Akuntansi untuk income tax
l) Penghitungan net income (loss) per saham (untuk perusahaan publik)
Kejadian atau kondisi yang perlu dijelaskan dalam catatan atas laporan keuangan, meliputi hal-
hal sebagai berikut:
a) Perubahan-perubahan dalam metode akuntansi
b) Perjanjian hutang jangka panjang
c) Program pension dan atau pembagian keuntungan (profit sharing)
d) Benefit lain setelah masa pension dan setelah kekaryawanan berakhir
e) Income taxes
 f) Kerja sama jangka panjang
g) Program opsi saham
h) Item-item yang menyangkut income dan expenses diluar usaha
i) Komitmen jangka panjang yang penting, seperti perjanjian sewa menyewa.
j) Operasi oleh pihak asing
k) Transaksi-transaksi yang menyangkut affiliasi
l) Liabilitas yang menggantung, termasuk ligitasi yang tertunda
m) Peristiwa-peristiwa setelah tanggal neraca
n) Transaksi equitas pemegang saham
o) Alat-alat pembiayaan.
6. Laporan perdepartemen (departmental statement)
Laporan perdepatemen menggambarkan hasil operasi dalam suatu periode tertentu.
Laporan ini menyediakan sumber-sumber informasi internal yang penting bagi manajemen
perusahaan. Laporan ini dilengkapi dengan daftar pendukung revenue dan expenses untuk setiap
departemen atau kegiatan-kegiatan dalam perusahaan.

Contoh laporan summery departmental statement of income:

OPERATED Sche Net Cost of Payroll and Other Income
DEPARTMENTS Dule Revenue Sale Related exp Exp Loss
Rooms (1)
Food (2)
Beverage (3)
Telecomunications (4)
Garage & Parking (5)
Golf course (6)
Golf pro shop (7)
Guest laundry (8)
Healt centre (9)
Swimming pool (10)
Tennis (11)
Tennis pro shop (12)
Other operated departments (13)
Related & Other Income (14)
TOTAL OPERATED DEPARTEMENT
UNDISTRIBUTED OPERATING EXPENSES
Administrative & general (15)
Human resources (16)
Information systems (17)
Security (18)
Marketing (19a)
Franchise fees (19b)
Transportation (20)
Property operation and maintenance (21)
Utility cost (22)
TOTAL UNDISTRIBUTED OPERATING EXPENSES
TOTAL
INCOME AFTER UNDISTRIBUTED OPERATING EXPENSES
Management fees (23)
Rent, property taxes, and insurance (24)
INCOME BEFORE INTEREST, DEPRECIATION AND
AMOTIZATION AND INCOME TAXES
Interest expenses (25)
Depreciation and amortization
Gain and loss on sales property (26)
INCOME BEFORE INCOME TAXES
Income taxes (27)
NET INCOME
Contoh daftar pendukung revenue dan expenses untuk setiap departemen
ROOMS Department-Schedule-1
Current Period
Revenue
Allowance
Net revenue
Expenses
Salaries & wages
Employee benefits
Total Payroll and Related Expenses
Other Expenses
Cable/satellite television
Commissions
Complimentary Guest service
Contract Services
Guest Relocation
Guest Transportation
Laundry & Dry Cleaning
Linen
Operating supplies
Reservations
Telecommunications
Training
Uniforms
 Other
Total Other Expenses
TOTAL EXPENSES
DEPARTEMENTAL INCOME (LOSS)

FOOD Department-Schedule-2
Current Period
Revenue
Allowance
Net revenue
Cost of Sales
Gross profit (loss) before other income
Other Income
OTHER INCOME
Meeting room rentals
Miscellaneous Banquet Income
Service Charges
Total Other Income
Gross profit (loss) and other income
Expenses
Salaries & wages
Employee benefits

Total Payroll and Related Expenses

Other Expenses
China, glassware, silver, and linen
Contract Service
Laundry & Dry Cleaning
Licenses
Miscellaneous Banquet expenses
Music and entertaiment
Operating supplies
Telecommunications
Training
Uniforms
Other
Total Other Expenses
TOTAL EXPENSES
DEPARTEMENTAL INCOME (LOSS)