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  • Soal IS Dan FS 2

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    Lala lala
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    The document provides accounting information for Yellow Co and Donald Co. It includes income statement and balance sheet accounts for Yellow Co for the year ended December 31, 2020, and the balance sheet accounts for Donald Co as of December 31, 2020. The tasks are to prepare a single-step income statement and statement of other comprehensive income for Yellow Co, prepare its statement of retained earnings, and prepare Donald Co's statement of financial position properly.

    Original Description:

    kisi-kisi soal uts ganjil mata kuliah akuntansi menengah

    Original Title

    soal IS dan FS 2 (1)

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    The document provides accounting information for Yellow Co and Donald Co. It includes income statement and balance sheet accounts for Yellow Co for the year ended December 31, 2020, and the balance sheet accounts for Donald Co as of December 31, 2020. The tasks are to prepare a single-step income statement and statement of other comprehensive income for Yellow Co, prepare its statement of retained earnings, and prepare Donald Co's statement of financial position properly.

    Copyright:

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

    Soal IS Dan FS 2

    Uploaded by

    Lala lala
    The document provides accounting information for Yellow Co and Donald Co. It includes income statement and balance sheet accounts for Yellow Co for the year ended December 31, 2020, and the balance sheet accounts for Donald Co as of December 31, 2020. The tasks are to prepare a single-step income statement and statement of other comprehensive income for Yellow Co, prepare its statement of retained earnings, and prepare Donald Co's statement of financial position properly.

    Copyright:

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

    SOAL INCOME STATEMENT AND OTHER COMPRHENSIVE INCOME

    Soal 1
    Berikut adalah akun-akun yang terdapat pada neraca saldo Yellow Co per 31 Desember
    2020 :
    advertising expense 10.000.000
    correction for understatement of net income
    in prior period (inventory error) 50.000.000
    delivery expense - finished good 8.000.000
    factory suppplis expense 8.000.000
    heat light and power 18.000.000
    Sales 980.000.000
    loss on eartquake 50.000.000
    Gain(losse) on sale of avalaible for sale
    securities - 10.000.000
    Avalaibble –for sale financial assets - 3.000.000
    actuarial gain on retirement benefits
    schemes 4.000.000
    Merchandise inventory 1/1 90.000.000
    purchases 342.000.000
    freight in 1.500.000
    cash dividend 100.000.000
    share dividend 200.000.000
    purchases return 3.000.000
    purchases discount 2.500.000
    Merchandise inventory 31/12 35.000.000
    salesman commission 15.000.000
    store supllies expense 5.000.000
    bad debt expense 5.000.000
    depreciation expense building 22.000.000
    depreciation expense furniture 2.000.000
    equiptment repaired 15.000.000
    misc. Selling exp 4.000.000
    sales salaries 15.000.000
    insurance expnse 4.000.000
    misc. General exp 2.000.000
    telephone expense 3.000.000
    sales disc. 4.500.000
    rental revenue 15.000.000
    finance cost 3.000.000
    income tax 35.000.000
    surplus revaluation of asset 2.000.000
    Fair value gains (loss) arising from cash
    flow hedges - 1.000.000
    lose on disposal of disposal farmacy dept 20.000.000
    Retained earning, januari 1 as reported 560.000.000
    diminta :
    buatlah laporan income statement and other comprehensive income secara singgle step dan
    laporan retained earning !

    Soal 2
    Berikut adalah neraca saldo Donald Co. Per 31 des 2020
    Account
    Short-term loans 2.703.045.162
    Trade payables 398.216.604.088
    Advance payment 80.814.120.366
    Prepaid taxes 349.216.260
    Prepaid expenses 7.371.570.555
    Non current financial asset 1.438.287.461
    Investment in associates and joint venture 192.912.858.148
    Investment in long-term livestock 75.365.544.586
    Deffered tax liabilities 38.959.664.407
    Post employment benefits obligation 45.495.367.619
    Long term loans- net of current maturities : 71.985.522.862
    machinery loans
    Other payables:
    Related party 58.086.559
    Dividend payables 58.552.875
    Taxes payables 71.224.067.980
    Accruals 98.044.215.779
    current maturities of long term liabilities : 23.221.019.251
    Machinery loans
    Cash on hand 8.639.390.233
    Cash in bank 224.170.503.575
    Cash equivalent 1.288.561.802.065
    Trade receivable 462.950.202.192
    Net of allowances for doubtfull 527.337.864
    Other receivables
    Third party 20.955.218.272
    Related party 21.003.018.067
    inventories 760.534.170.292
    Share capital ,authorized 7,500,000,000 577.676.400.000
    shares
    Additional paid in capital 51.130.441.727
    Gain (loss) on remeasurement of defined
    benefits plans (2.440.267.070)
    Retained earning :
    Special reserved 25.895.433
    Appropriated 135.100.000.000
    unapropriated 2.711.990.768.415
    Equity attributable to owners of the parent 3.473.483.238.505
    Non controlling interests 15.750.256.278
    Fixed asset 2.349.396.360.177
    Accumulated depreciation 1.307.323.883.844
    Intangible assets 8.550.986.750
    Deferred tax asset 19.691.263.309
    Other non current assets 24.346.350.765

    Diminta : susunlah laporan posisi keuangan dengan baik dan benar !

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