Aditya Rifcky Muhammad

D3 Akuntansi / 03 / 2-I

SOAL 1 Corporation
PT CHANDRA
a. Journal
Date
Description
Jan Cash
10
Preffered Stock
PIC on sales of Preffered Stock
March Cash
5
Common Stock
PIC on sales of common stock

May
23

Cash
Treasury Stock
PIC on sales of treasury stock

June
5
June
6
June
7

Cash Dividend
Cash Dividend Payable
Cash Dividend
Cash Dividend Payable
Stock Dividen
Stock Dividen Distributable
PIC in Excess of par common stock
Cash Dividend Payable
Cash
Cash Dividend Payable
Cash
Stock Dividen Distributable
Common Stock
Bonds Payable
Retained Earnings

July
10
11
12
Sept
10
Oct
11

Nov
22

Dec 2
3
4

Debit
1200000

1000000
200000
7500000
0

1300000
0

5000000
0
2500000
0
1100000
0
2000000

550000
550000
5400000
5400000
1263600
0

8100000
4536000

550000
550000
5400000
5400000
8100000
8100000
1000000
0

Cash
PIC in excess of Par Treasury Stock
Treasury Stock

1350000
0
3000000

Cash
Common Stock
PIC on sales of Common Stock

7900000
0

Cash Dividen
Cash Dividend Payable
Cash Dividend
Cash Dividend Payable
Stock Dividend

Credit

1000000
0

1650000
0
5000000
0
2900000
0

550000
550000
7548200
7548200
2195840

Aditya Rifcky Muhammad

D3 Akuntansi / 03 / 2-I
Stock Dividen distributeable
PIC in excess of par Common Stock
31

31

Income Summary
Retained Earnings

2300000
0

Retained Earnings
Cash Dividen
Stock Dividen

4864260
0

1372400
0
8234400
2300000
0
1404820
0
3459440
0

PT Chandra
Stockholders Equity
Paid in Capital
5% Preffered stock 1100 lembar issued, par $10000 11000000
PIC Preffered Stock
5200000
Common Stoc,k 71620 lembar issued, pas $5000
358100000
PIC Common Stock
358536000
Total PIC
732836000
Retained Earnings
44357400
Total
777193400
Deduct Treasury Stock 3000 lembar
16500000
Total Stockholders Equity
760693400

Soal 2 Investment in Stock

PT Rama
Journal
Date
Jan
23

Description
Marketable Securities_PT Drupadi
Cash

Feb
19

Investment in Stock_PT Kunti

Cash

3400000
0

Apr 5

Investment in Stock_PT Shinta

Cash

2520000
00

Cash
Dividen Revenue_PT Drupadi
Cash
Dividen Revenue_PT Kunti

1000000

Jun
10
Jun
15

Debit
1300000
0

Credit
1300000
0
3400000
0
2520000
00
1000000

3750000
3750000

Aditya Rifcky Muhammad

D3 Akuntansi / 03 / 2-I
Jun
25

Cash
Investment In Stock_PT Shinta

4000000
0

Aug
30

Cash
Loss in sale of investment
Investment In stock

4750000
0
2900000

Des
31

Investment in Stock
Income from PT Shinta

4250000
0

Des
31

Loss in excess of market value

Investment in stock_PT Kunti
Invesment in Stock_PT Shinta
Gain in excess of market value

2100000

4000000
0

5040000
0
4250000
0
2100000

8925000
8925000

Soal IV Statement of Cashflow

Panulife corp
Statement of cashflows
For the Year ended December 31, 2013
Cashflow From Operating Activity:
Net Income
36300
Adjustment to reconcile net income to net cash flow
Add:
Decrease in AR
10500
Decrease in Inventory
1500
Depreciation expense
20900
Amortization expense Patent
5000
Increase Income Tax Payable
500
38400
Deduct:
Gain in sale of investment
(6500)
Increase in Prepaid Expese
(4500)
Bond Sinking Fund
(2000)
Decrease AP
(6700) (19700)
Total Cashflow from operating activities
55000
Cashflow from Investing activities
Cash from sale Buiding
10000
Cash from sale Investment Available for sale
102500
Less
Cash paid to purchase Land
(68500)
Cash paid for purchase building
(105000)
Cash paid for purchase equipment
(12000)
Net Cashflow used for investing activities
(73000)
Cashflows from financing activities

Aditya Rifcky Muhammad

D3 Akuntansi / 03 / 2-I
Cash received from issuing bond payable
Less
Cash paid for dividend
Net cash flow from financing activities
Increase in Cash
Cash in the begginning
Cash at the end

30000
(20700)
9300
(8700)
55000
46300