ENGLISH VERSION_Statement of Changes in Equity

Statement of Changes in Equity
Statement of changes in capital is closely associated with the company's income statement, because the net income will add to the capital account. Or conversely to a net loss would reduce the capital account. What is a statement of changes in capital?
Statement of changes in capital is an overview of changes in capital that occurred during the period of time (period).
The things that cause changes in capital:
The existence of an additional deposit / investment of the owner.
The existence of operating income.
The existence of losses.
Withdrawal for personal use.
Statement of changes in capital contains several things:

The initial capital of the early capital.
Additional owner's investment, ie capital injection from the owner for an accounting period.
Profit or loss is the net result of the company for an accounting period.
Personal decision is taking money for personal purposes the owner of the company during one accounting period.
Final capital is capital that are at the end of the year.

Net income contained in the statement of changes in equity should be equal to net income contained in the income statement.
The steps for the preparation of the consolidated capital changes are as follows:

Jot down the name of the company.
Write reports in this type of statement of changes in equity.
Writing a reporting period and the date of expiry of the period.
Presenting the initial capital.
Coupled with the investment and net profit.
Less personal and loss-making enterprises.
Calculate the final results and declared a final capital.

Sources of capital changes the presentation of the report is paper work (work sheet).

The initial capital can be seen on the Trial Balance.
Additional investments may be taken if any of the lane next to the credit adjustment.
Net income can be seen in the lane next to the debit of profit and loss or can also be taken from the report of profit and loss calculation.
Personal decision, the data can be retrieved from the lane next to the debit balance.
Loss company can be taken from the lane next to the credit of income or profit and loss calculation results.