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Latihann Arus Kas & Jawaban (Indirect)
Latihann Arus Kas & Jawaban (Indirect)
ARUS KAS
PT LOKDON mempunyai data informasi keuangan sebagai berikut ;
PT LOKDON
COMPARATIVE STATEMENT OF FINANCIAL POSITION
DECEMBER 31, 2019 AND 2018
12/31/19 12/31/2018
Equipment
Accumulated depr.-equipment (35,000) (25,000)
Land 68.000 10,000
Inventories 40,000 60,000
Prepaid rent 3,000 4,000
Account receivable 62,000 49,000
Cash 5,000 26,000
Total assets € 293,000 € 254,000
PT LOKDON
INCOME STATEMENT
FOR THE YEAR ENDING DECEMBER 31,2019
Sales € 350,000
Cost of good sold (175,000)
Gross margin 175,000
Operating expenses (120,000)
Operating Income 55,000
Other Expenses & Income
Interest expense € 8,000
Loss on sale of equipment 1,000 (9,000)
Income before tax 46,000
Income tax expense (6,000)
Net Income € 40,000
1. Beban penyusutan termasuk dalam Operating expenses sebesar € 34.000.
2. Selama tahun 2019 PT LOKDON menerbitkan saham baru dengan nilai par € 40.000 yang
ditukar dengan tanah.
3. Pada tahun 2019 peralatan dengan harga perolehan € 30.000 dan akumulasi penyusutan
€ 24,000, telah dijual. Penjualan tersebut dibawah nilai buku, sehingga menimbulkan
kerugian penjualan (loss on sale of equipment) sebesar € 1.000.
4. Tanggal 4 Desember PT LOKDON membayar cash devidend. (catatan: berdasarkan
statement of financial position bahwa retained earning awal € 50.000, dan retained
earning akhir € 57.000).
Diminta :
Buat Laporan arus kas PT LOKDON untuk tahun yang berakhir 31 Desember 2019
menggunakan METODE TIDAK LANGSUNG.
Metode Tidak Langsung
PT LOKDON
STATEMENT OF CASH FLOW-INDIRECT METHOD
FOR THE YEAR ENDED DECEMBER 31, 2019
Cash flows from operating activities
Net Income 40,000
Adjustments to reconcile net income to net cash
provided by operating activities / Adjustments provided by operating activities:
Depreciation expense (Biaya depresiasi) 34,000
Decrease in inventory 20,000
Increase in account receivable -13,000
Decrease in prepaid rent 1,000
Increase in account payable 4,000
Decrease in tax payable -4,000
Increase in wages payable 4,000
Losss on sale 1,000 47,000
Net cash provided by operating activities 87,000