KUIS AKM 1

Minggu ke-7
KP A

SOAL 2 (40 poin)

Berikut disajikan beberapa pos laporan posisi keuangan PT.CAPCIPCUP, untuk tahun
berjalan, 2019.

Diminta :
Buatlah laporan posisi keuangan (format sesuai standar). Modal saham—saham biasa yang
diotorisasi adalah 400.000 lembar, dan modal saham—saham preferen yang diotorisasi
adalah 20.000 lembar. Asumsikan bahwa notes receivable dan notes payable adalah jangka
pendek, kecuali dinyatakan lain. Biaya dan nilai wajar sekuritas yang diperdagangkan adalah
sama.
 PT.CAPCISCUS
Statement of Financial Position
December 31, 2019

Current assets
Cash ...................................................................... 360,000
Trading securities ................................................. 121,000
Income taxes receivable ...................................... 97,630
Notes receivable .................................................. 445,700
Prepaid expenses ................................................. 87,920
Inventory .............................................................. 239,800
Total current assets .................................... 1,352,050

Non-current assets
Property, plant, and equipment
Equipment ............................................................ 1,470,000
Less: Accum. depreciation—
equipment ....................................................... 292,000 1,178,000
Buildings ............................................................... €1,640,000
Less: Accum. depreciation—
buildings .......................................................... 270,200 1,369,800
Land ...................................................................... € 480,000 €3,027,800
Intangible assets
Goodwill ............................................................... 125,000
Total assets ................................................ €4,504,850

Current liabilities
Notes payable to banks .......................................... 265,000
Accounts payable .................................................... 490,000
Payroll taxes payable .............................................. 177,591
Income taxes payable ............................................. 98,362
Rent payable ........................................................... 45,000
Total current liabilities ...................................... 1,075,953

Non-current liabilities
Unsecured notes payable
(long-term) .......................................................... 1,600,000
Bonds payable ........................................................ 285,000
Long-term rental obligations .................................. 480,000
Total non-current liabilities .............................. 2,365,000
Total liabilities ............................................... 3,440,953

Equity
Share capital
Share capital—preference
€10 par; 20,000 shares
 authorized, 15,000
shares issued ..................................................... € 150,000
Share capital—ordinary, €1 par;
400,000 shares authorized,
200,000 issued .................................................. 200,000 €350,000
Retained earnings
(€1,063,897 – €350,000) ...................................... 713,897
Total equity
(€4,504,850 – €3,440,953) ........................... €1,063,897
Total equity and liabilities €4,504,850
Soal 3 (Nilai 40)
PEWECE firm is a public accounting firm. The income statement for the year ended Dec. 31,
2022 of PEWECE is as follow.

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.

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 direct
method.
JAWABAN

Service revenues
850.000
Operating expenses
(excluding
625.000
depreciation)
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

Cash receipt from customers 872.000

Cash payment for:

Operating expenses 599.000

Tax 39.700 638.700

Cash Flow providing from Operating
Activities 233.300