KUIS AKM 1

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KP C

SOAL 1 (40 poin)

Berikut disajikan beberapa pos laporan posisi keuangan PT.DASDISDUS, untuk tahun
berjalan, 2019. Siapkan laporan posisi keuangan sesuai standar.
Equipment 40,000
Interest Expense 2,400
Interest Payable 600
Retained Earnings ?
Dividends 50,400
Land 157,320
Inventory 102,000
Bonds Payable 78,000
Notes Payable (due in 6 months) 24,400
Share Capital–Ordinary 60,000
Accumulated Depreciation - Equip. 10,000
Prepaid Advertising 5,000
Revenue 351,400
Buildings 80,400
Supplies 1,860
Taxes Payable 3,000
Utilities Expense 1,320
Advertising Expense 1,560
Salaries and Wages Expense 53,040
Salaries and Wages Payable 900
Accumulated Depr. - Buildings 15,000
Cash 40,000
Depreciation Expense 8,000

JAWABAN
PT.DASDISDUS
Statement of Financial Position
December 31, 2019
Assets
Current assets
Cash 40,000
Prepaid advertising 5,000
Supplies 1,860
Inventory 102,000
Total current assets 148,860

Property, plant and equipment

Equipment 40,000
Accumulated depreciation -equipment (10,000) 30,000
Buildings 80,400
Accumulated depreciation - buildings (15,000) 65,400
Land 157,320
Total property, plant and equipment 252,720
Total assets 401,580
 Equity & Liabilities
Current liabilities
Interest payable 600
Salaries and wages payable 900
Taxes payable 3,000
Notes payable 24,400
Total current liabilities 28,900

Non-current liabilities
Bonds payable 78,000
Total liabilities 106,900

Equity
Share capital-ordinary 60,000
Retained earnings (¥285,080*- ¥50,400) 234,680
Total equity 294,680

Total equity & liabilities 401,580

*¥351,400 - ¥53,040 - ¥8,000 - ¥2,400 - ¥1,560 - ¥1,320

Soal 2 (40 poin)

PEWECE firm is a public accounting firm. The income statement for the year ended Dec. 31,
2022 of PEWECE is as follow (in millions).

Service revenues Rp. 850,000

Operating expenses (excluding depreciation) Rp 625,000
Depreciation expenses 50,000
Loss on sale office furniture 15,000 (690,000)
Income before income taxes 160,000
Income tax expense (35,2000)
Net Income 124,800

PEWECE’s statement of financial position contained the following comparative data at

December 31 (in millions).

2022 2021
Accounts receivable 37,000 59,000
Prepaid rent expenses 22,000 33,000
Accounts payable 46,000 31,000
Income taxes payable 4,000 8,500

Prepare the operating activities section of the statement of cash flow using the indirect
method.
JAWABAN

Service revenues
850.000
Operating expenses (excluding
depreciation) 625.000

Depreciation expenses
50.000
Loss on sale office furniture
15.000 690.000
Income before income taxes
160.000
-
Income tax expense
35.200
Net Income
124.800

Increase
2022 2021
(Decrease)
-
Accounts receivable
37.000 59.000 22.000
-
Prepaid rent expenses
22.000 33.000 11.000
Accounts payable
46.000 31.000 15.000
-
Income taxes payable
4.000 8.500 4.500
PEWECE
Statement of Cash Flow
2022
Operating Activities

Net Income 124.800

Adjustments:

Decrease Account Receivable 22.000

Decrease Prepaid Rent Expenses 11.000

Increase Account Payable 15.000

Depreciation Expense 50.000

Loss on sale office furniture
15.000
-
Decrease Income Taxes Payable 4.500 108.500

Cash flow providing from Operating Activities 233.300