Latihan Ch 5 SoFP

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Sajikan Laporan Posisi Keuangan 31 Desember 2019 PT MIRANA sesuai data di bawah ini (dalam jutaan
rupiah) :
Share Capital-Ordinary E 800.000 Non Controlling Interest E 80.000
Held to Maturity NCA (LTI) 200.000 Supplies CA 50.000
Provisions for Pensions NCL 110.000 Copyright NCA (IA) 85.000
(LT)
Share Premium-Ordinary E 60.000 Land NCA (PPE) 130.000
Construction in Progress NCA (PPE) 110.000 Accounts Payable CL 72.000
Bonds Payable NCL 200.000 Available For Sale NCA (LTI) 128.000
Accounts Receivable (net) CA 110.000 Investment Property NCA (LTI) 90.000
Buildings NCA (PPE) 600.000 Bond Sinking Fund NCA (LTI) 80.000
Unearned Revenues CL 38.000 Acc. Depreciation- NCA 120.000
Buildings (pengurang
PPE)
Retained Earnings E ? License NCA (IA) 40.000
Salaries Payable CL 85.000 Other Comprehensive E 160.000
Income
Treasury Shares E 16.000 Inventories CA 150.000
Notes Payable CL 35.000 Cash and Cash Equivalent CA 160.000
Land for Plant Expansion NCA (LTI) 140.000 Mortgage Payable NCL 120.000

Jawaban :
Pedoman penyajian SoFP sesuai PSAK 1 :

Assets Liabilities and Equity

Current Assets Current Liabilities
Non Current Assets Non Current Liabilities
Equity

PT MIRANA
Statement of Financial Position
December 31, 2019
(in million Rupiah)
Assets Liabilities and Equity
Current Assets Current Liabilities
Cash and Cash Equivalent 160.000 Accounts Payable 72.000
Accounts Receivable (net) 110.000 Notes Payable 35.000
Inventories 150.000 Unearned Revenues 38.000
Supplies 50.000 Salaries Payable 85.000
Total Current Assets 470.000 Total Current Liabilities 230.000

Non Current Assets Non Current Liabilities

Held to Maturity 200.000
Land for Plant Expansion 140.000
Available For Sale 128.000
Investment Property 90.000
Bond Sinking Fund 80.000
Property, Plant, and Equipment *) 720.000
Copyright 85.000
License 40.000
Total Non Current Assets 1.483.000
Total Assets 1.953.000

*) 110.000 + 600.000 – 120.000 + 130.000 = 720.000