Scribd Logo
Upload

Welcome to Scribd!

  • Financial Accounting - Quiz 2

    Uploaded by

    Alfiyan
    97 views3 pages
    The document contains journal entries for equity transactions of a company including issuance of preference shares, payment of dividends, purchase of treasury shares, and recognition of revenue and expenses. It also includes journal entries for investments including gains on sale of investments and adjustments for fair value changes. Finally, it presents a statement of cash flows for 2020 and 2019 comparing changes in assets, liabilities and equity as well as cash flows from operating, investing and financing activities.

    Original Description:

    awaw

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document contains journal entries for equity transactions of a company including issuance of preference shares, payment of dividends, purchase of treasury shares, and recognition of revenue and expenses. It also includes journal entries for investments including gains on sale of investments and adjustments for fair value changes. Finally, it presents a statement of cash flows for 2020 and 2019 comparing changes in assets, liabilities and equity as well as cash flows from operating, investing and financing activities.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    97 views3 pages

    Financial Accounting - Quiz 2

    Uploaded by

    Alfiyan
    The document contains journal entries for equity transactions of a company including issuance of preference shares, payment of dividends, purchase of treasury shares, and recognition of revenue and expenses. It also includes journal entries for investments including gains on sale of investments and adjustments for fair value changes. Finally, it presents a statement of cash flows for 2020 and 2019 comparing changes in assets, liabilities and equity as well as cash flows from operating, investing and financing activities.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 3

    Bab 12 - Ekuitas Pemegang Saham

    1 Desember 2019
    Cash Rp 40.000.000
    Share Capital - Preference Rp 40.000.000

    30 April 2019
    Cash Dividends Rp 14.000.000
    Dividends Payable Rp 14.000.000

    15 Mei 2019
    NO JOURNAL ENTRY

    1 Juni 2019
    Dividends Payable Rp 14.000.000
    Cash Rp 14.000.000

    30 Juni 2019
    Treasury Shares Rp 5.000.000
    Cash Rp 5.000.000

    31 Oktober 2019
    Cash / Accounts Receivable Rp 4.625.000.000
    Revenue Rp 4.625.000.000

    Organization Expense Rp 3.640.500.000


    Cash Rp 3.640.500.000

    31 Oktober 2019
    Tax Expense Rp 246.125.000
    Tax Payable Rp 246.125.000

    31 Oktober 2019
    Cash Dividends Rp 14.000.000
    Dividends Payable Rp 14.000.000

    Closing Journal
    Revenue Rp 4.625.000.000
    Income Summary Rp 4.625.000.000

    Income Summary Rp 3.886.625.000


    Organization Expense Rp 3.640.500.000
    Tax Expense Rp 246.125.000

    Income Summary Rp 738.375.000


    Retained Earnings Rp 738.375.000

    Dividends Rp 14.000.000
    Retained Earnings Rp 14.000.000
    Bab 13 - Investasi

    1 Juli 2019
    Cash Rp 6.000.000
    Dividend Revenue Rp 6.000.000

    1 Agustus 2019
    Cash Rp 3.000.000
    Dividend Revenue Rp 3.000.000

    1 September 2019
    Cash Rp 16.000.000
    Share Investments Rp 12.000.000
    Gain on Sale of Share Investments Rp 4.000.000

    1 Oktober 2019
    Cash Rp 16.200.000
    Share Investments Rp 12.000.000
    Gain on Sale of Share Investments Rp 4.200.000

    1 November 2019
    Cash Rp 1.200.000
    Dividend Revenue Rp 1.200.000

    17 Desember 2019
    Cash Rp 1.200.000
    Dividend Revenue Rp 1.200.000

    31 Desember 2019
    Cash Rp 4.000.000
    Dividend Revenue Rp 4.000.000

    PT. Karlina Awalnya Rp 20.000 per Lembar menjadi Rp 18.000 per Lembar (Penurunan)

    Unrealized Gain or Loss - Equity Rp 4.800.000


    Fair Value Adjustment - Non-Trading Rp 4.800.000

    PT. Rivera Awalnya Rp 6.000 per Lembar menjadi Rp 6.000 per Lembar (Alias Tidak Mengalami Perubahan)

    NO JOURNAL ENTRY

    PT. Racini Awalnya Rp 20.000 per Lembar menjadi Rp 19.000 per Lembar (Penurunan)

    Unrealized Gain or Loss - Equity Rp 1.200.000


    Fair Value Adjustment - Non-Trading Rp 1.200.000
    Bab 14 - Statement Aliran Kas

    Dalam JUTAAN
    2020 2019 Perubahan
    Tanah Rp 18.000 Rp 26.000 Rp 8.000 Decrease
    Bangunan Rp 70.000 Rp 70.000 Rp -
    Akumulasi Rp (15.000) Rp (10.000) Rp 5.000 Increase
    Piutang Usaha Rp 18.200 Rp 23.400 Rp 5.200 Decrease
    Kas Rp 21.570 Rp 10.700 Rp 10.870 Increase
    Total Rp 112.770 Rp 120.100 Rp 7.330
    Rp -
    Modal Usaha - Saham Biasa Rp 75.000 Rp 69.000 Rp 6.000 Increase
    Laba Ditahan Rp 25.400 Rp 20.000 Rp 5.400 Decrease
    Utang Usaha Rp 12.370 Rp 31.100 Rp 18.730 Decrease
    Total Rp 112.770 Rp 120.100 Rp 7.330

    Cash Flow From Operating Activities


    Net Income Rp 27.900
    Adjustments to Reconcile Net Income
    to Net Cash Provided by Operating Activities:
    Depreciation Expense Rp 5.000
    Loss on Disposal of Land Rp 2.100
    Decrease in Accounts Receivable Rp 5.200
    Decrease in Accounts Payable Rp (18.730)
    Rp (6.430)
    Net Cash Provided by Operating Activities Rp 21.470

    Cash Flow From Investing Activities


    Sale of Land Rp 5.900

    Cash Flows From Financing Activities


    Issuance of Ordinary Shares Rp 6.000
    Payment of Dividends Rp (22.500)
    Net Cash Used by Financing Activities Rp (16.500)

    Net Increase in Cash Rp 10.870


    Cash at Beginning of Period Rp 10.700
    Cash at End of Period Rp 21.570

    Free Cash Flow = Cash Provided by Operating Activities - Capital Expenditures - Cash Dividends
    Free Cash Flow = Rp 21.470 - $ 0 - $ 22.500
    Free Cash Flow = - 1.030

    You might also like