Tugas Personal ke-1

(Minggu 2/ Sesi 3)

Kasus 1

Dibawah ini disajikan informasi keuangan dari Finney Company

Revenue €950,000
Income from continuing operations 120,000
Comprehensive income 140,000
Net income 105,000
Income from operations 260,000
Selling and administrative expenses 600,000
Income before income tax 240,000

Hitunglah (a) other income and expense, (b) financing costs, (c) income tax,
(d) discontinued operations, dan (e) other comprehensive income dari Finney Company

Jawaban:
Revenue 950,000
Cost of service ( x )
Selling and administrative expenses (600,000)
Net income 105,000
X = 245,000
a) other income and expense
Revenue 950,000
Cost of service 245,000
Gross Profit 705,000
Selling and administrative expenses (600,000)
other income and expense ……………..  110,000
Income from operations 260,000
b) financing costs
Income from operations 260,000
Income before income tax (240,000)
financing costs 20,000
c) income tax
Income before income tax 240,000
Income from continuing operations (120,000)
income tax 120,000
d) discontinued operations
Income from continuing operations 120,000
Net income (105,000)
discontinued operations 15,000
e) other comprehensive income
Net Income 105,000

ACCT6329 - Intermediate Accounting I

 Comprehensive income (140,000)
other comprehensive income 35,000

Kasus 2

Berikut adalah informasi keuangan (dalam ribuan) untuk Chen Company.

Retained earnings, December 31, 2010 ¥ 650,000

Sales 1,400,000
Selling and administrative expenses 240,000
Loss on disposal of component (pre-tax) 290,000
Cash dividends declared on common stock 33,600
Cost of goods sold 780,000
Gain resulting from computation error on depreciation charge in 2009 (pre-tax) 520,000
Rent revenue 120,000
Impairment loss 90,000
Interest expense 10,000
Diminta:
Buatlah laporan laba rugi (income statement) untuk tahun 2011. Diasumsikan tarif pajak untuk
tahun 2011 adalah 30% dan jumlah saham yang berdar pada tahun tersebut adalah 80,000 lembar
saham biasa (ordinary shares).

Jawaban:

Chen Company
Income Statement
For the year ended December 2011
Sales 1,400,000
Cost of goods sold (780,000)
Gross Profit 620,000
Selling and administrative expenses (240,000)
Income from operations
Interest expense
Income before tax
Income Tax

Kasus 3
Perusahaan Wang memiliki struktur modal yang terdiri dari 40,000 lembar saham biasa (ordinary
shares). Pada tanggal 31 Desember 2015, pegawai bagian Akuntansi menyajikan informasi keuangan
sebaai berikut:

Sales ¥1,050,000
Purchase discounts 18,000
Purchases 642,000
Loss on discontinued operations (net of tax) 28,000
Selling expenses 128,000
Cash 60,000
Accounts receivable 90,000
Share capital 200,000
Accumulated depreciation 180,000

ACCT6329 - Intermediate Accounting I

 Dividend revenue 8,000
Inventory, January 1, 2015 152,000
Inventory, December 31, 2015 125,000
Unearned service revenue 4,400
Accrued interest payable 1,000
Land 370,000
Patents 100,000
Retained earnings, January 1, 2015 290,000
Interest expense 17,000
General and administrative expenses 150,000
Dividends declared 29,000
Allowance for doubtful accounts 5,000
Notes payable (maturity 7/1/18) 200,000
Machinery and equipment 450,000
Materials and supplies 40,000
Accounts payable 60,000

Pajak atas penghasilan (ordinary income) adalah ¥33,600, sedangkan pajak untuk discontinued
operations loss adaah sebesar ¥12,000.

Diminta:
(a) Buatlah income statement.
(b) Buatlah retained earnings statement.

Kasus 4
Jelaskan pengertian dibawah ini.
1. Apa yang dimaksud dengan revenues?
2. Apa yang dimaksud dengan expenses?
3. Apa yang dimaksud dengan gains?
4. Apa yang dimaksud dengan losses?

Jawaban:
1. Revenue adalah hasil dari penjualan produk atau jasa
2. Expenses adalah penurunan pada nilai ekonomi sebagai kas keluar atau aktiva yang
berkurang
3. Gains adalah keuntungan atau peningkatan nilai investasi seperti saham atau obligasi
4. Losses adalah kerugian yang anda dapatkan dari selisih harga beli dikurangi harga jual
saham.

ACCT6329 - Intermediate Accounting I