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  • Contoh Soal Laporan Arus Kas

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    Gabriel Harris
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    The document summarizes the balance sheet and income statement of PT Mandiri for 2002 and 2003. According to the balance sheet, total assets increased from Rp 441 billion in 2002 to Rp 531 billion in 2003 mainly due to increases in cash, accounts receivable, inventories, and equipment. Total liabilities and equity also increased from Rp 441 billion to Rp 531 billion mainly due to increases in common stock and retained earnings. The income statement shows net income of Rp 146 billion in 2003. The cash flow statement was prepared using the indirect method and shows a net increase in cash of Rp 20 billion from operating, investing and financing activities.

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    The document summarizes the balance sheet and income statement of PT Mandiri for 2002 and 2003. According to the balance sheet, total assets increased from Rp 441 billion in 2002 to Rp 531 billion in 2003 mainly due to increases in cash, accounts receivable, inventories, and equipment. Total liabilities and equity also increased from Rp 441 billion to Rp 531 billion mainly due to increases in common stock and retained earnings. The income statement shows net income of Rp 146 billion in 2003. The cash flow statement was prepared using the indirect method and shows a net increase in cash of Rp 20 billion from operating, investing and financing activities.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    691 views2 pages

    Contoh Soal Laporan Arus Kas

    Uploaded by

    Gabriel Harris
    The document summarizes the balance sheet and income statement of PT Mandiri for 2002 and 2003. According to the balance sheet, total assets increased from Rp 441 billion in 2002 to Rp 531 billion in 2003 mainly due to increases in cash, accounts receivable, inventories, and equipment. Total liabilities and equity also increased from Rp 441 billion to Rp 531 billion mainly due to increases in common stock and retained earnings. The income statement shows net income of Rp 146 billion in 2003. The cash flow statement was prepared using the indirect method and shows a net increase in cash of Rp 20 billion from operating, investing and financing activities.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    PT MANDIRI

    NERACA PERBANDINGAN
    31 Desember 2002 dan 2003

    Assets 2003 2002 Naik/Turun


    Cash 57.000 37.000 20.000
    Account Receivable 68.000 53.000 15.000
    Inventories 54.000 24.000 30.000
    Prepaid Expense 4.000 7.000 (3.000)
    Land 45.000 80.000 (35.000)
    Building 200.000 200.000 0
    Accumulated Depreciation Building (40.000) (20.000) (20.000)
    Equipment 175.000 75.000 100.000
    Accumulated Depreciation Equipment (32.000) (15.000) (17.000)
    Total 531.000 441.000 90.000

    Liabilities and Equity 2003 2002 Naik/Turun


    Account Payable 48.000 55.000 (7.000)
    Bond Payable 110.000 155.000 (45.000)
    Common Stock ($1) 150.000 80.000 70.000
    Retained Earning 223.000 151.000 72.000
    Total 531.000 441.000 90.000

    PT MANDIRI
    LAPORAN LABA RUGI
    Untuk Tahun Yang Berakhir 31 Desember 2003

    Sales 920.000
    COGS 500.000
    Operating Expenses (Including Depreciation) 230.000
    Interest Expenses 11.000
    Loss on sale of equipment 3.000 +
    Total 744.000
    Income before income taxes (176.000)
    Income tax expense (30.000)
    Net Income 146.000
    Additional Information:
    a. Operating expenses termasuk depreciation expense $ 42.000 dan Prepaid expenses yang telah
    dijalani sebesar $ 3.000
    b. Interest Expense telah dibayar tunai tahun 2003 sebesar $ 11.000
    c. Land dijual secara tunai sebesar nilai bukunya
    d. Equipment harganya $ 155.000 telah dibeli tunai, equipment yang harga belinya $ 55.000 dan nilai
    bukunya $ 50.000 telah dijual tunai dengan harga $ 47.000
    e. Bond Payable dibayar/dilunasi sebesar harga bukunya secara tunai
    f. Common stock ($1 par) telah diedarkan/dijual
    g. Dividen tunai telah dibayar tahun 2003 sebesar $ 74.000.
    Buatlah Laporan Arus Kas Metode Tidak Langsung
    PT MANDIRI
    LAPORAN ARUS KAS
    UNTUK TAHUN YANG BERAKHIR 31 DES 2003

    Dari aktifitas operasi


    Laba Bersih 146.000
    Kenaikan Account Receivable (15.000)
    Kenaikan Inventories (30.000)
    Penurunan Prepaid exp 3.000
    Penurunan Account Payable (7.000)
    Penyusutan 42.000
    Kerugian Penjualan aktiva tdk lancar 3.000
    (4.000)
    Arus kas bersih dari aktivitas operasi 142.000

    Dari aktifitas Investasi


    Penjualan Land 35.000
    Penjualan Equipment 47.000
    Pembelian Equipment (155.000)
    Arus Kas Bersih dari aktifitas investasi (73.000)

    Dari aktifitas pendanaan


    Pembayaran Bond Payable (45.000)
    Penjualan Saham Biasa 70.000
    Pembayaran Dividen (74.000)
    Arus Kas Bersih dari aktifitas pendanaan (49.000)
    Kenaikan Kas 20.000
    Saldo Kas 2002 37.000
    Saldo Kas 2003 57.000

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