Tutorial Laporan Arus Kas

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Nama : Ratna Dwi Trisnasari

NIM : 190422627688

Offering : HH

Tutorial Laporan Arus Kas

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:

1. tinggi pendapatan tunai relatif terhadap biaya tunai yang rendah


2. penjualan properti, pabrik, dan peralatan
3. penjualan investasi, dan
4. penerbitan hutang atau saham biasa.

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:

Contoh transaksi non tunai yaitu sebagai berikut :

1. Penerbitan saham untuk aset non tunai,


2. Penerbitan saham untuk melikuidasi hutang,
3. Penerbitan obligasi atau wesel untuk aset non tunai,
4. Pertukaran properti, pabrik, dan peralatan secara non tunai
5. Pembiayaan kembali utang jangka panjang.
E23.2

(Statement Presentation of Transactions—Indirect Method) Each of the following items must be


considered in preparing a statement of cash flows (indirect method) for Granderson SA for the
year ended December 31, 2019.

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:

Plant Assets (cost) 25.000


Acumulated Depreciation ((€ 25.000 ÷ 10) x 6) 15.000
Book value at date of sale 10.000
Sale Proceeds (5.300)
Loss on sale 4.700

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:

Cash flow from operating activities


Net loss (50.000)

Adjustments to reconcile net income


to net cash used in operating activities:
Depreciation 22.000

Gain on sale land (9.000) 13.000

Net cash provided by operating activites (37.000)

Cash flows from investing activities

Sale of land 39.000

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.

f. Patent amortization of €20,000 is reported in the operating activities section of the


statement of cash flows. It is added to net income in arriving at net cash provided by
operating activities.
Jawab:
Amortisasi paten 20.000 dilaporkan dalam aktivitas operasi bagian dari laporan arus kas
yang nantinya akan ditambahkan ke laba bersih dalam aktivitas operasi aktivitas operasi.

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

h. During the year, treasury shares costing €47,000 were purchased.


Jawab:
Pembelian saham treasury dilaporkan sebagai pembayaran tunai di bagian aktivitas
pendanaan dari laporan arus kas.

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

(Preparation of Operating Activities Section—Indirect Method,


Periodic Inventory) The income statement of Rodriquez SA is shown below.

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:

1. Accounts receivable decreased R$310,000 during the year.


2. Prepaid expenses increased R$170,000 during the year.
3. Accounts payable to suppliers of merchandise decreased R$275,000 during
the year.
4. Accrued expenses payable decreased R$120,000 during the year.
5. Administrative expenses include depreciation expense of R$60,000.
Instructions
Prepare the operating activities section of the statement of cash flows for the year ended
December 31, 2019, for Rodriquez SA, using the indirect method.
Jawab:

Rodriquez SA
Statement of Cash Flows
For the Year Ended December 31, 2019

Cash flows from operating activities


Net income 1.050.000
Adjustments to reconcile net income
to net cash provided by operating activities:
Depreciation expense 60.000
Decrease in accounts receivable 310.000
Decrease in inventory
(1.900.000 – 1.600.000) 300.000
Increase in prepaid expenses (170.000)
Decrease in accounts payable (275.000)
Decrease in accrued expenses payable (120.000) 105.000
Net cash provided by operating activities 1.155.000
E23.13

(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

Prepare a statement of cash flows using the direct method.

Jawab:
ANDREWS AG.
Statement of Cash Flows
For the Year Ended December 31, 2019

Cash flows from operating activities


Less: Cash received from customers 325.150a
Cash paid to suppliers 151.000b
Cash paid for operating expenses 82.000c
Cash paid for interest 11.400c
Cash paid for income taxes 8.750d 253.150a
Net cash provided by operating activities 72.000a

Cash flows from investing activities


Sale of equipment ((30.000 x 30%) +2.000) 11.000
Purchase of equipment (154.000 – (130.000 – 30.000)) (54.000)
Purchase of non-trading investments (17.000)
Net cash used by investing activities (60.000)

Cash flows from financing activities


Principal payment on short-term loan (2.000)
Principal payment on long-term loan (7.000)
Dividend payments (6.000)
Net cash used by financing activities (15.000)

Net decrease in cash (3.000)


Cash, January 1, 2010 9.000
Cash, December 31, 2010 6.000
Perhitungan :

a. Sales 338.150
Increase in accounts receivable (13.000)
Cash received from customers 325.150

b. Cost of goods sold 175.000


Increase in accounts payable (4.000)
Decrease in inventories (20.000)
Cash paid to suppliers 151.000

c. Operating expenses 120.000


Increase in prepaid rent 1.000
Depreciation expense 35.000 – (25.000 – (30.000 x 70%)) (31.000)
Amortization of copyright (4.000)
Increase in wages payable (4.000)
Cash paid for operating expenses 82.000

d. Income tax expense 6.750


Decrease in income taxes payable 2.000
Cash paid for income taxes 8.750
E23.14

(SCF—Indirect Method) Data for Andrews AG are presented in E23.13.

Instructions: Prepare a statement of cash flows using the indirect method.

Jawab:

Andrews AG
Statement of Cash Flow
For The Year Ended Dec 31, 2019

Cash Flows From Operating Activities


Net Income 27.000
Adjustment to reconcile net income to net cash provided by operating activities:
Depreciation Expenses 31.000*
Amortization of copyright 4.000
Gain on sale of equipment (2.000)
Decrease in inventories 20.000
Increase in wages payable 4.000
Increase in accounts payable 4.000
Increase in prepaid rent (1.000)
Increase in accounts receivable (13.000)
Decrease in income taxes payable (2.000) 45.000
Net cash provided by operating activities 72.000
*€35.000 – [€25.000 – (€30.000 × 70%)]
Cash Flows From Investing Activities
Sale of equipment [(€30.000 × 30%) + €2.000] 11.000
Purchase of equipment [€154.000 - (€130.000 - €30.000)] (54.000)
Purchase of non-trading investments (17.000)
Net cash used by investing activities (60.000)
Cash flows from financing activities
Principal payment on short-term loan (2.000)
Principal payment on long-term loan (7.000)
Dividend payments (6.000)
Net cash used by financing activities (15.000)
Net decrease in cash (3.000)
Cash, January 1, 2019 9.000
Cash, December 1, 2019 6.000

Tambahan informasi mengenai arus kas:


Cash paid during the year for:
Interest 11.400
Income taxes 8.750

P23.1

(SCF—Indirect Method) The following is Sullivan Corp.'s comparative statement of financial


position accounts at December 31, 2019 and 2018, with a column showing the increase
(decrease) from 2018 to 2019.
Additional information:

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.

5. Net income for 2019 was $370,000.

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)

Net increase in cash 115.000


Cash, January 1, 2019 700.000
Cash, December 1, 2019 815.000
Perhitungan:

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

Cash Flows From Investing Activities


Sale of short-term investments ($8.000 + $4.000) 12.000
Sale of land [($175.000 - %125.000) + $8.000] 58.000
Purchase of equipment (125.000)
Net cash used by investing activities (55.000)
Cash Flows From Financing Activities
Proceeds from issuance of ordinary shares 27.500
Principal payment on long-term debt (10.000)
Dividends paid (24.300)
Net cash used by financing activities (6.800)

Net incerase in cash 6.000


Cash, January 1, 2019 4.000
Cash, December 1, 2019 10.000

Perhitungan:

a. Sales revenue 1.160.000


Increase in accounts receivable (7.550)
Cash received from customers 1.152.450

b. Cost of goods sold 748.000


Increase in inventory 7.000
Decrease in account payable 10.000
Cash paid to suppliers 765.000
c. Operating expenses 276.400
Depretiation / amortization expense (40.500)
Decrease in prepaid rent (9.000)
Increase in prepaid insurance 1.200
Increase in office supplies 250
Increase in wages payable (2.000)
Cash paid for operating expenses 226.350

d. Income tax expense 39.400


Increase in income tax payable (1.000)
Taxes paid 38.400

e. Interest expense 51.750


Decrease in bond premium 5.550
Interest paid 57.300

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