SOAL LATIHAN CASH FLOW

PT ABC
Comparative Balance Sheet ( dalam $ )
31 December 2016 dan 2015

Assets
2015
Cash

2016
140.350

Account receivables
102300

95900

95300

Inventories
157900

165200

Prepaid insurance

6240

5860

Investment ( long term )

35700

84700

Land

75000

90000

Building
260000

375000

Accumulated Depreciation-Buildings
(58300)

(71300)

Machinery and Equipment

428300

428300

Accumulated Depreciation machinery & Equipment

(138000)

(148500)

Patents
65000
Total assets
1.093.660

58000
1.159.290

Liabilities and Stockholders Equity

Account Payable

43500

46700

Accrued Expense payable

14000

12500

Income tax payable

8400
Dividends payable

7900
14000

10000

Mortgage note payable, due 2023

40000

Bond payable
250000

150000

Ordinary shares, $30 par

375000

450000

Paid in capital-ordinary shares

41250

66250

Retained earnings
349810

373640

Total liabilities and stockholders equity

1093660

1159290

PT ABS
Income statement ( dalam $)
For the year ended 31 December 2016

Sales

1100000

Cost of Goods sold

710000

Gross profit

390000

Operating expenses :
Depreciation expenses

23500

Patent amortizaton

7000

Other operating expenses

196000

Total operating expenses

226500

Income from operation

163500
Other income
Gain on sale of investment

11000

Other expenses
Interest expenses

26000

(15000)

Income before income tax

148500
Income tax expenses
50000
Net income

98500

An examination of the acconting records revealed the following addtional

information applicable to 2016:
a.
b.
c.
d.

Land costing $15000 was sold for $15000

A mortgage note was issued for $40000
A building costing $115000 was constructed
2,500 shares of common stock were issued at 40 in exchange for the
bonds payable
e. Cash dividens declared were $74670

Perintah : buat laporan indirect dan

direct method

PT ABC
Statement of cash flow - direct method
for the year ended december 31 2016

Cash flows from operating activities:

Cash received from customers
Deduc
t:

1.107.000

Deduct: Cash paid for merchandise

720.500

Cash paid for operating expenses

194.880

Cash paid for interest expense

26.000

Cash paid for income tax

50.500

991.880

Net cash flow from operating activities

115.120

Cash flows from investing activities:

Cash received from sale of:
Investments

60.000

Land

15.000

Less: Cash paid for construction of building

75.000

115.000
Net cash flow used for investing activities

40.000

Cash flows from financing activities:

Cash received from issuing mortgage note
payable

40.000

Less: Cash paid for dividends

70.670
30.670

Net cash flow used for financing activities

Increase in cash

44.450

Cash at the beginning of the year

95.900

Cash at the end of the year

140.350

Schedule of Noncash Investing and Financing

Activities:
Issued common stock to retire bonds payable

100.000

PT ABC
Statement of cash flow - indirect method
for the year ended december 31 2016

Cash flows from operating activities:

Net income

98.500

Adjustments to reconcile net income to net

cash flow from operating activities:
Depreciation
Amortization of patents
Gain on sale of investments
Changes in current operating assets and

23.500
7.000
- 11.000

liabilities:
Decrease in accounts receivable

7.000

Increase in inventories

7.300

Increase in prepaid expenses

380

Decrease in accounts payable

3.200

Increase in accrued expenses payable

1.500

Decrease in income taxes payable

500

Net cash flow from operating activities

115.120

Cash flows from investing activities:

Cash received from sale of:
Investments

60.000

Land

15.000

Less: Cash paid for construction of building

75.000
115.000

Net cash flow used for investing activities

- 40.000

Cash flows from financing activities:

Cash received from issuing mortgage note
payable

40.000

Less: Cash paid for dividends

70.670

Net cash flow used for financing activities

- 30.670

Increase in cash

44.450

Cash at the beginning of the year

95.900

Cash at the end of the year

140.350

Schedule of Noncash Investing and

Financing Activities:
Issued common stock to retire bonds payable

100.000