MATA KULIAH : AKUNTANSI LIABILITY DAN EQUITY

MATERI : ARUS KAS

WAKTU : JAM 21 - 05 PAGI
HARUS DIKERJAKAN SENDIRI DAN TIDAK BOLEH DISKUSI
DALAM MEMBUAT JAWABAN TIDAK BOLEH SEPERTI MENULIS DENGAN MS WORD
DI EMAIL KE KOMTING JAM 5 PAGI

1 The following is Financial Report of PT Oya Ayeg for year ended December 31, 2017
PT OYAG AYEG
INCOME STATEMENT
For Year Ended December 31, 2017
Sale 600,000
Cost of Goods Sold 300,000
Wages & other operating expenses 216,000
Interest exepenses 7,000
Depreciation expense 24,000 (547,000)
Other gains (losses)
Loss on sale of plant assets (6,000)
Income before taxes 47,000
Income tax expense (15,000)
Income from continuing operation 32,000
Extraordinary item
Gain on retirement of debt 16,000
Net Income 48,000

PT OYAG AYEG
BALANCE SHEET
For Year Ended December 31, 2017 and 2016
Balance
Assets 31/12/16 31/12/17
Current Assets
Cash 12,000 27,000
Account Receivable 40,000 60,000
Merchandise inventory 70,000 84,000
Prepaid expenses 4,000 6,000
Total current assets 126,000 177,000
Long-Term Assets
Plant assets 210,000 250,000
Accumulated depreciation (48,000) (60,000)

STATEMENT OF CASH FLOW - PAGE : 1 - DATE : 11/18/2019 - By. ES

 Total Assets 288,000 367,000
Liabilities
Current Liabilities
Account payable 40,000 35,000
Interest payable 4,000 3,000
Income taxes payable 12,000 22,000
Total current liabilities 56,000 60,000
Long-Term Liabilities
Bonds payable, 64,000 90,000
Total liabilities 120,000 150,000
Equity
Common stock, 5 par 80,000 95,000
Retained earnings 88,000 122,000
Total Equity 168,000 217,000
Total Liabilities and Equity 288,000 367,000
0 0
Supplemental Information for 2017
1. Account payable balance result from merchandise inventory purchases
2. Plant assets costing Rp 70,000 are purchased by paying Rp
and issuing Rp 60,000 of bonds payable
3. Plant assets with an original cost of Rp 30,000 and accumulated depreciation of Rp
for Rp 12000 cash. This yields a Rp 6,000 loss
4. Cash received from issuing 3,000 shares of common stock is Rp
5. Paid Rp 18,000 to retire bonds with a book value of Rp 34,000
gain
6. Cash dividends of Rp 14,000 are declared and paid
Prepare the statement of Casflow with Indirect Method

2 PT KUKU RAJAWALI
INCOME STATEMENT
For Year Ended December 31, 2017
Sale 446,100
Cost of Goods Sold 222,300
Other operating expenses 120,300
Depreciation expense 25,500 (368,100)
Other gains (losses)
Loss on sale of equipment (3,300)
Income before taxes 74,700
Income tax expense (13,725)
Income from continuing operation 60,975
Extraordinary item
Loss on retirement of bonds' (825)

STATEMENT OF CASH FLOW - PAGE : 2 - DATE : 11/18/2019 - By. ES

Net Income 60,150

PT KUKU RAJAWALI
BALANCE SHEET
For Year Ended December 31, 2017 and 2016
Balance
Assets 31/12/16 31/12/17
Current Assets
Cash 23,925 43,050
Account Receivable 39,825 34,125
Merchandise inventory 146,475 156,000
Prepaid expenses 1,650 3,600
Total current assets 211,875 236,775
Long-Term Assets
Equipment 146,700 135,825
Accumulated depreciation (47,550) (61,950)
Total Assets 311,025 310,650
Liabilities
Current Liabilities
Account payable 33,750 28,800
Income taxes payable 4,425 5,100
Dividend payable 4,500 0
Total current liabilities 42,675 33,900
Long-Term Liabilities
Bonds payable, 37,500
Total liabilities 80,175 33,900
Equity
Common stock, 5 par 168,750 168,750
Retained earnings 62,100 108,000
Total Equity 230,850 276,750
Total Liabilities and Equity 311,025 310,650
0 0
Additional information
1. All sales are made on credit
2. All merchandise inventory purchases are on credit
3. Account payable balance result from merchandise inventory
purchases
4. Prepaid expenses relate to other operating expenses
5. Equipment costing Rp 21,375 with accumula-
ted depreciation of Rp 11,100 is sold for cash
6. Equipment purchases are for cash
7. Accumulated Depreciation account is affected by depreciation

STATEMENT OF CASH FLOW - PAGE : 3 - DATE : 11/18/2019 - By. ES

 expense and the sale of equipment
8. The balance of Retained Earnings is affected by dividend
declarations and net income
Required :
1. Prpepare a statement of cash flows using direct method for year 2017
2. Prpepare a statement of cash flows using indirect method for year 2017

1 JAWABAN

STATEMENT OF CASH FLOW - PAGE : 4 - DATE : 11/18/2019 - By. ES

 10,000 cash

12,000 are sold

15,000
This yields is Rp 16,000

STATEMENT OF CASH FLOW - PAGE : 5 - DATE : 11/18/2019 - By. ES