Soal Latihan Cash Flow Fix Dan Jawaban

SOAL LATIHAN CASH FLOW PT ABC Comparative Balance Sheet ( dalam $ ) 31 December 2016 dan 2015

Assets 2015 Cash

2016 140.350

Account receivables 102300

95900

95300

Inventories 157900

165200

Prepaid insurance

6240

5860

Investment ( long term )

35700

84700

Land

75000

90000

Building 260000

375000

Accumulated Depreciation-Buildings (58300)

(71300)

Machinery and Equipment 428300

428300

Accumulated Depreciation –machinery & Equipment (138000)

(148500)

Patents 65000 Total assets 1.093.660

58000 1.159.290

Liabilities and Stockholder’s Equity Account Payable

43500

46700

Accrued Expense payable

14000

12500

Income tax payable 8400 Dividends payable

7900 14000

10000

Mortgage note payable, due 2023

40000

Bond payable 250000

150000

Ordinary shares, $30 par 375000

-

450000

Paid in capital-ordinary shares 41250

66250

Retained earnings 349810

373640

Total liabilities and stockholders equity 1093660

1159290

PT ABS Income statement ( dalam $) For the year ended 31 December 2016

Sales

1100000

Cost of Goods sold

710000

Gross profit

390000

Operating expenses : Depreciation expenses

23500

Patent amortizaton

7000

Other operating expenses

196000

Total operating expenses

226500

Income from operation 163500 Other income Gain on sale of investment

11000

Other expenses Interest expenses

26000

(15000)

Income before income tax 148500 Income tax expenses 50000 Net income

98500

An examination of the acconting records revealed the following addtional information applicable to 2016: a. b. c. d.

Land costing $15000 was sold for $15000 A mortgage note was issued for $40000 A building costing $115000 was constructed 2,500 shares of common stock were issued at 40 in exchange for the bonds payable e. Cash dividens declared were $74670

Perintah : buat laporan indirect dan direct method

PT ABC Statement of cash flow - direct method for the year ended december 31 2016

Cash flows from operating activities: Cash received from customers Deduc t:

1.107.000

Deduct: Cash paid for merchandise

720.500

Cash paid for operating expenses

194.880

Cash paid for interest expense

26.000

Cash paid for income tax

50.500

991.880

Net cash flow from operating activities

115.120

Cash flows from investing activities: Cash received from sale of: Investments

60.000

Land

15.000

Less: Cash paid for construction of building

75.000

115.000 Net cash flow used for investing activities

-

40.000

Cash flows from financing activities: Cash received from issuing mortgage note payable

40.000

Less: Cash paid for dividends

70.670 30.670

Net cash flow used for financing activities Increase in cash

44.450

Cash at the beginning of the year

95.900

Cash at the end of the year

140.350

Schedule of Noncash Investing and Financing Activities: Issued common stock to retire bonds payable

100.000

PT ABC Statement of cash flow - indirect method for the year ended december 31 2016

Cash flows from operating activities: Net income

98.500

Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Amortization of patents Gain on sale of investments Changes in current operating assets and

23.500 7.000 - 11.000

liabilities: Decrease in accounts receivable

7.000

Increase in inventories

-

7.300

Increase in prepaid expenses

-

380

Decrease in accounts payable

-

3.200

Increase in accrued expenses payable

1.500

Decrease in income taxes payable

-

500

Net cash flow from operating activities

115.120

Cash flows from investing activities: Cash received from sale of: Investments

60.000

Land

15.000

Less: Cash paid for construction of building

75.000 115.000

Net cash flow used for investing activities

- 40.000

Cash flows from financing activities: Cash received from issuing mortgage note payable

40.000

Less: Cash paid for dividends

70.670

Net cash flow used for financing activities

- 30.670

Increase in cash

44.450

Cash at the beginning of the year

95.900

Cash at the end of the year

140.350

Schedule of Noncash Investing and Financing Activities: Issued common stock to retire bonds payable

100.000