ASISTENSI 13
PENGANTAR AKUNTANSI
Chapter 17 – Statement of Cash Flows
Disusun oleh: Tim Asisten Dosen
PROBLEM 1
Sinjh SA
Comparative Statement of Financial Position (In €)
December 31
Assets 2020 2019
Equipment 265,000 $242,500
Accumulated depreciation–equipment (47,000) (52,000)
Long-term Investment 140,000 114,000
Prepaid Expenses 29,300 26,000
Inventory 112,500 102,850
Accounts receivable 92,800 33,000
Cash 100,350 48,400
Total 692,950 514,750
Liabilities and Stockholders’ Equity
Share capital–ordinary 220,000 175,000
Retained earnings 234,450 105.450
Bonds payable 110,000 150,000
Accounts payable 112,000 67,300
Accrued expenses payable 16,500 17,000
Total 692,950 514,750
Sinjh SA
Income Statement (In $)
For the Year Ended December 31, 2020
Sales Revenue
Gain on disposal of plant assets 5,000 397,780
Less:
Cost of Goods Sold 135,460
Operating expenses, excluding depreciation 12,410
Depreciation expense 46,000
Income tax expense 27,280
Interest expense 4,730 224,880
Net income 172,900
Additional Information: Informasi Tambahan:
1. New equipment costing €80,000 was 1. Membeli peralatan baru seharga
purchased for cash during the year. $80,000 secara tunai pada tahun
2. Old equipment having an original cost tersebut.
of $57,500 and accumulated 2. Peralatan lama dengan biaya pembelian
depreciation of $50,000 was sold for $57,500 dan akumulasi depresiasi
$12,500 cash. sebesar $50,000 dijual $12,500 tunai.
3. Bonds payable matured and were paid 3. Obligasi telah jatuh tempo dan dibayar
off at face value for cash. tunai sebesar face value.
4. A cash dividend of $43,900 was 4. Dividen dibayarkan secara tunai sebesar
declared and paid during the year. $43,900 pada tahun tersebut.
Instructions: Instruksi:
Prepare a statement of cash flows using the Buatlah laporan arus kas dengan metode tidak
indirect method! langsung!
PROBLEM 2
The following is the comparative statement of financial position of PS Inc. in 2021 & 2022
(in US$):
PS Inc.
Comparative Statement of Financial Position (In $)
December 31
Assets 2022 2021 Changes
Cash 92,500 109,500 (17,000)
Account receivable (Net) 105,100 118,500 (13,400)
Inventories 296,900 272,500 24,400
Investment 2,500 122,500 (120,000)
Equipment 988,500 752,500 236,000
Accumulated depreciation-equipment (229,900) (258,500) 28,600
Total Assets 1,255,600 1,117,000 138,600
Liabilities and Stockholders’ Equity
Account payable 125,500 87,700 37,800
Bonds payable 0 200,000 (200,000)
Common stock ($10 par) 502,500 402,500 100,000
Paid-in capital in excess of par- CS 152,500 102,500 50,000
Retained earnings 475,100 324,300 150,800
Total Liabilities and Equity 1,255,600 1,117,000 138,600
PS Inc.
Income Statement (In $)
For the Year Ended December 31, 2022
Sales 1,248,500
Cost of merchandise sold (699,500)
Gross profit 549,000
Operating expenses:
Depreciation expense (51,900)
Other operating expense (153,100) (205,000)
Income from operations 344,000
Other income (expenses):
Gain on sales of investment 12,500
Interest expenses (26,500) (14,000)
Income before tax 330,000
Income tax (125,700)
Net income 204,300
Additional Information: Informasi Tambahan:
1. The investment was sold in 2022 for 1. Investasi dijual pada tahun 2022
$130.000. dengan harga $132,500.
2. A cash dividend of $56.000 was 2. Dividen dibayar pada tahun 2022 tunai
announced and was paid in 2022. sebesar $56,000.
3. 10.000 shares of common stock were 3. Saham biasa diterbitkan sebanyak
issued in 2022 at a market price of $15 10,000 lembar pada tahun 2022
in cash. dengan harga pasar $15.
4. Bonds payable worth $200.000 are 4. Obligasi dengan nilai $200,000
paid in 2022 by paying its face value. dibayar pada tahun 2022 sesuai face
5. New equipment was purchased in value.
2022 at a cost of $314,000. 5. Peralatan baru dibeli pada tahun 2022
6. Equipment that has been fully seharga $314,000
depreciated with no residual value, 6. Peralatan yang telah didepresiasi
with an acquisition price of $78,000 sepenuhnya, tanpa ada nilai residu,
was written off in 2022. dengan harga pembelian sebesar
$78,000 dihapuskan pada tahun 2022.
Instructions:
Instruksi:
Prepare a statement of cash flows using:
a. The indirect method – only operating Buatlah laporan arus kas dengan:
activities a. Metode tidak langsung – hanya bagian
b. The direct method operating activities
b. Metode langsung
