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    Soal

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    Putri aprilia
    The document contains cash flow statements for PT Semangat Belajar for the year ended December 31, 2010 using the indirect and direct methods. It shows cash flows from operating, investing and financing activities, with the

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    © All Rights Reserved
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    Soal

    Uploaded by

    Putri aprilia
    43 views11 pages
    The document contains cash flow statements for PT Semangat Belajar for the year ended December 31, 2010 using the indirect and direct methods. It shows cash flows from operating, investing and financing activities, with the

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    latihan

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    The document contains cash flow statements for PT Semangat Belajar for the year ended December 31, 2010 using the indirect and direct methods. It shows cash flows from operating, investing and financing activities, with the

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    43 views11 pages

    Soal

    Uploaded by

    Putri aprilia
    The document contains cash flow statements for PT Semangat Belajar for the year ended December 31, 2010 using the indirect and direct methods. It shows cash flows from operating, investing and financing activities, with the

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
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    Pilihan Ganda

    1 B 11 A 21 E
    2 D 12 E 22 D
    3 A 13 B 23 A
    4 E 14 B 24 A
    5 C 15 D 25 E
    6 D 16 C 26 A
    7 D 17 B 27 B
    8 C 18 A 28 C
    9 D 19 C 29 C
    10 C 20 A 30 D
    Interest to be Premium Unamortized
    Period Interest Revenue
    Receive Amortization Premium
    40,000,000
    30-Jun-14 20,000,000 17,600,000 2,400,000 37,600,000
    31-Dec-14 20,000,000 17,504,000 2,496,000 35,104,000
    30-Jun-15 20,000,000 17,404,160 2,595,840 32,508,160
    31-Dec-15 20,000,000 17,300,326 2,699,674 29,808,486
    30-Jun-16 20,000,000 17,192,339 2,807,661 27,000,826
    31-Dec-16 20,000,000 17,080,033 2,919,967 24,080,859
    30-Jun-17 20,000,000 16,963,234 3,036,766 21,044,093
    10,522,046.62
    1-Jul-17 10,000,000 8,420,881.86 1,579,118 8,942,928
    31-Dec-17 10,000,000 8,357,717.14 1,642,283 7,300,646
    Bond Carrying Value Date Description Ref

    440,000,000 1-Jan-14 Debt Investment


    437,600,000 Cash
    435,104,000
    432,508,160 30-Jun-14 Cash
    429,808,486 Debt Investment
    427,000,826 Interest Revenue
    424,080,859
    421,044,093 31-Dec-14 Cash
    210,522,047 Debt Investment
    208,942,928 Interest Revenue
    207,300,646
    30-Jun-15 Cash
    Debt Investment
    Interest Revenue

    31-Dec-15 Cash
    Debt Investment
    Interest Revenue

    30-Jun-17 Cash
    Debt Investment
    Interest Revenue

    30-Jun-17 Cash
    Loss on Sale of Debt Investment
    Debt Investment

    31-Dec-17 Cash
    Debt Investment
    Interest Revenue
    Debit Credit

    440,000,000
    440,000,000

    20,000,000
    2,400,000
    17,600,000

    20,000,000
    2,496,000
    17,504,000

    20,000,000
    2,595,840
    17,404,160

    20,000,000
    2,699,674
    17,300,326

    20,000,000
    3,036,766
    16,963,234

    210,000,000
    522,047
    210,522,047

    10,000,000
    1,642,283
    8,357,717
    Date Description Ref Debit Credit
    1-Aug Cash 1,400
    Dividend Revenue 1,400

    1-Sep Cash 16,000


    Loss on Sale of Share Investment 2,000
    Share Investment 18,000

    1-Oct Cash 26,400


    Gain on Sale of Share Investment 2,400
    Share Investment 24,000

    1-Nov Cash 1,500


    Dividend Revenue 1,500

    15-Dec Cash 840


    Dividend Revenue 840

    31-Dec Cash 3,000


    Dividend Revenue 3,000

    Unrealized Loss or Gain-Equity 3,600


    Fair Value Adjustment-Non Trading 3,600

    Accumulated Other Comprehensive Income 3,600


    Unrealized Loss or Gain-Equity 3,600
    Non Trading Securtities, December 31, 2017
    Investment Cost Fair Value Unrealized Gain (Loss)
    PT Carbot 36,000 38,400 2,400
    PT Ridoka 27,000 24,000 (3,000)
    PT Radin 30,000 27,000 (3,000)
    Total 93,000 89,400 (3,600)

    T Account
    Investment of Shares of Less Than 20% Fair Value Adjustment-Non Trading
    135,000 18,000 3,600
    93,000 24,000
    Dividend Revenue
    Loss on Sale of Share Investment 1,400
    2,000 1,500
    840
    Unrealized Loss or Gain-Equity 3,000
    3,600 6,740

    Gain on Sale of Share Investment


    2,400
    PT Sukses Selalu
    Statament of Financial Position (Partial)
    December 31, 2017
    Equity
    Share Capital-Ordinary 1,500,000
    Retained Earning 1,000,000
    Less: Accumulted Other Comprehensive Income (3,600)
    Total Equity 2,496,400
    PT SEMANGAT BELAJAR
    Statement of Cash Flow-Indirect Method
    For The Year Ended December 31, 2010
    Cash Flow From Operating Activities
    Net Income
    Adjustment to Reconcile Net Income to Net Cash Provided by Operating Activities
    Depreciation Expense
    Gain on Sale of Plan Asset
    Decrease in AR
    Increase in Inventory
    Increase in Supplies
    Decrease in Prepaid Rent
    Increase in AP
    Increase in Salaries Payable
    Increase in Sales Tax Payable
    Net Cash From Operating Activities
    Cash Flow From Investing Activities
    Purchase of Land
    Sale of Equipment
    Net Cash Used by Investing Activities
    Cash Flow From Financing Activities
    Principle Payment of Long Term Notes
    Prive
    Net Cash Used by Financing Activities
    Net Increase in Cash
    Cash at Beginning
    Cash at Ending
    hod
    010

    21,900,000

    11,000,000
    (3,000,000)
    7,500,000
    (8,000,000)
    (2,300,000)
    3,200,000
    22,000,000
    1,000,000
    4,000,000 35,400,000
    57,300,000

    (36,000,000)
    13,000,000
    (23,000,000)

    (14,000,000)
    (9,900,000)
    (23,900,000)
    10,400,000
    18,000,000
    28,400,000
    PT SEMANGAT BELAJAR
    Statement of Cash Flow-Direct Method
    For The Year Ended December 31, 2010
    Cash Flow From Operating Activities
    Cash Received From Customer
    Less: Cash Payment
    To Supplier
    To Employee
    For Supllies Expense
    For Prepaid Rent Expense
    For Other Operating Expense
    For Income Taxes Expense
    Net Cash Provided by Operating Activities
    Cash Flow From Investing Activities
    Purchase of Land
    Sale of Equipment
    Net Cash Used by Investing Activities
    Cash Flow From Financing Activities
    Principle Payment of Long Term Notes
    Prive
    Net Cash Used by Financing Activities
    Net Increase in Cash
    Cash at Beginning
    Cash at Ending
    hod
    010

    433,500,000

    241,600,000
    59,000,000
    6,300,000
    800,000
    21,400,000
    47,100,000 376,200,000
    57,300,000

    (36,000,000)
    13,000,000
    (23,000,000)

    (14,000,000)
    (9,900,000)
    (23,900,000)
    10,400,000
    18,000,000
    28,400,000

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