Tutorial Laporan Arus Kas
Tutorial Laporan Arus Kas
Tutorial Laporan Arus Kas
NIM : 190422627688
Offering : HH
Question 12
Your roommate is puzzled. During the last year, the company in which she is a shareholder
reported a net loss of $675,000, yet its cash increased $321,000 during the same period of time.
Explain to your roommate how this situation could occur.
Jawab :
Sejumlah faktor dapat menyebabkan peningkatan kas meskipun rugi bersih. Ini adalah:
Question 18
Silva Rojas and Hans Jensen were discussing the statement of cash flows of Liu Ltd. In the notes
to the statement of cash flows was a schedule entitled “Noncash investing and financing
activities.“ Give three examples of significant noncash transactions that would be reported in this
schedule.
Jawab:
a. Plant assets that had cost €25,000 6 years before and were being depreciated on a
straight-line basis over 10 years with no estimated residual value were sold at the
beginning of the year for €5,300.
Jawab:
Kerugian penjualan aset perusahaan dilaporkan dalam aktivitas operasi bagian dari laporan
arus kas. Kemudian ditambahkan ke laba bersih sampai pada kas bersih yang diperoleh
dari aktivitas operasi.
Hasil penjualan € 5.300 akan dilaporkan ke dalam aktivitas investasi pada bagian dari
laporan arus kas sebagai berikut:
Sale of plant assets € 5.300
b. During the year, 10,000 ordinary shares with a stated value of €10 a share were issued for
€33 a share.
Jawab:
Ditunjukkan di bagian aktivitas pendanaan dari laporan kas mengalir sebagai berikut:
Sale of ordinary shares (10.000 x 10 x 33) € 330.000
c. Uncollectible accounts receivable in the amount of €27,000 were written off against
Allowance for Doubtful Accounts.
Jawab:
Penghapusan piutang tak tertagih sebesar 27.000 tidak dilaporkan pada laporan arus kas.
Penghapusan yang akan dilakukan tersebut nantinya akan mengurangi penyisihan piutang
tak tertagih dan saldo piutang keseimbangan tidak mempengaruhi arus kas.
d. The company sustained a net loss for the year of €50,000. Depreciation amounted to
€22,000, and a gain of €9,000 was realized on the sale of land for €39,000 cash.
Jawab:
Kerugian bersih sebesar 50.000 harus dilaporkan dalam aktivitas operasi bagian dari
laporan arus kas. Penyusutan 22.000 adalah dilaporkan di bagian aktivitas operasi pada
laporan arus kas. Keuntungan penjualan tanah juga muncul dalam aktivitas operasi
bagian dari laporan arus kas. Hasil penjualan tanah 39.000 dilaporkan di bagian aktivitas
investasi pada bagian dari laporan arus kas. Kemudian dapat dilaporkan sebagai berikut:
e. A 3-month certificate of deposit was purchased for €100,000. The company uses a cash
and cash-equivalent basis for its cash flow statement.
Jawab:
Pembelian sertifikat deposito tidak dilaporkan di laporan arus kas. Instrumen ini dianggap
sebagai uang tunai setara. Oleh karena itu, kas dan setara kas tidak berubah sebagai hasil
dari transaksi ini.
g. The company exchanged ordinary shares for a 70% interest in Plumlee Co. for €900,000.
Jawab:
Pertukaran saham biasa untuk investasi di Plumlee adalah dilaporkan sebagai "investasi
nontunai dan aktivitas pendanaan". Sehingga nantinya akan muncul:
Non cash investing and financing activities
Purchase of investment by issuance of ordinary shares 900.000
i. The company recognized an unrealized holding gain on a debt investment not held for
collection. Instructions
State where each item is to be shown in the statement of cash flows, if at all.
Jawab:
unrealized holding gain on a debt investment not held for collection meningkatkan laba
bersih tetapi bukan kas bersih yang diperoleh dari aktivitas operasi.Akibatnya, holding gain
yang belum direalisasi ditampilkan sebagai pengurang laba bersih untuk menghitung arus
kas dari aktivitas operasi.
E23.3
Rodriquez SA
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 31, 2019
Sales revenue R$6,900,000
Cost of goods sold
Beginning inventory R$1,900,000
Purchases 4,400,000
Goods available for sale 6,300,000
Ending inventory 1,600,000
Cost of goods sold 4,700,000
Gross profit 2,200,000
Operating expenses
Selling expenses 450,000
Administrative expenses 700,000 1,150,000
Net income R$1,050,000
Additional information:
Rodriquez SA
Statement of Cash Flows
For the Year Ended December 31, 2019
(SCF—Direct Method) Andrews AG, a greeting card company, had the following statements
prepared as of December 31, 2019.
Additional information:
1. Dividends in the amount of €6,000 were declared and paid during 2019.
2. Depreciation expense and amortization expense are included in operating expenses.
3. No unrealized gains or losses have occurred on the investments during the year.
4. Equipment that had a cost of €30,000 and was 70% depreciated was sold during 2019.
Instructions
Jawab:
ANDREWS AG.
Statement of Cash Flows
For the Year Ended December 31, 2019
a. Sales 338.150
Increase in accounts receivable (13.000)
Cash received from customers 325.150
Jawab:
Andrews AG
Statement of Cash Flow
For The Year Ended Dec 31, 2019
P23.1
1. On December 31, 2017, Sullivan acquired 25% of Myers Co.'s ordinary shares for $275,000.
On that date, the carrying value of Myers' assets and liabilities, which approximated their fair
values, was $1,100,000. Myers reported income of $140,000 for the year ended December 31,
2019. No dividend was paid on Myers' ordinary shares during the year.
2. During 2019, Sullivan loaned $300,000 to TLC Co., an unrelated company. TLC made the
first semi-annual principal repayment of $50,000, plus interest at 10%, on December 31, 2019.
3. On January 2, 2019, Sullivan sold equipment costing $60,000, with a carrying amount of
$38,000, for $40,000 cash.
4. On December 31, 2019, Sullivan entered into a finance lease for an office building. The
present value of the annual rental payments is $400,000, which equals the fair value of the
building. Sullivan made the first rental payment of $60,000 when due on January 2, 2020.
6. Sullivan declared and paid cash dividends for 2019 and 2018 as shown below.
Instructions
Prepare a statement of cash flows for Sullivan Corp. for the year ended December 31, 2019,
using the indirect method.
Jawab:
SULLIVAN CORP.
Statement of Cash Flows
For The Year Ended December 31, 2019
Cash Flows From Operating Activities
Net Income 370.000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation 147.000 𝑎
𝑏
Gain on sale of equipment (2.000)
𝑐
Equity in earnings of Myers Co. (35.000)
Decrease in accounts receivable 40.000
Increase in inventories (135.000)
Increase in accounts payable 60.000
Decrease in income taxes payable (20.000) 55.000
Net cash provided by operating activities 425.000
Cash flows from investing operations
Proceeds from sale of equipment 40.000
Loan to TLC Co. (300.000)
Principal payment of loan receivable 50.000
Net cash used by investing activities 210.000
Cash flows from financing operations
Dividends paid (100.000)
Net cash used by financing activities (100.000)
a. Depreciation
Net increase in accumulated depreciation
for the year ended December 31, 2019 $125.000
Accumulated depreciation on equipment sold:
Cost 60.000
Carrying value 38.000 22.000
Depreciation for 2019 147.000
b. Gain on sale of equipment
Proceeds 40.000
Carrying value (38.000)
Gain 2.000
c. Equity in earnings of Myers Co.
Myers’s net income for 2019 140.000
Sullivan’s ownership (25%) × 25%
Undistributed earnings of Myers Co. 35.000
P23.4 (SCF—Direct Method) Michaels Ltd. had available at the end of 2019 the following
information.
Instructions
Prepare a statement of cash flows for Michaels Ltd. using the direct method. Assume the short-
term investments are non-trading. Bond premium amortized was £5,550
Jawab:
MICHAELS LTD.
Statement of Cash Flows
For The Year Ended December 31, 2019
Cash Flows From Operating Activities
Cash Receipts:
Cash received from customers 1.152.450 𝑎
Dividends received 2.400 1.154.850
Cash Payments:
Cash paid to suppliers 765.000 𝑏
Cash paid for operating expenses 226.350 𝑐
Taxes paid 38.400 𝑑
Interest paid 57.300 𝑒 1.087.050
Net cash provided by operating activities 67.800
Perhitungan: