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KELOMPOK 8
F
O
EXERCISE 7-6
ZETT CORPORATION
Balance Sheet
Year 1 Year 2 Selisih
Cash 34000 34500 500
Account Receivable 12000 17000 5000
Inventory 16000 14000 -2000
Investment (long term) 6000 0 -6000
Fixed Asset 80000 93000 13000
Accumulated Depreciation -48000 -39000 9000
Total Aset 100000 119500
Jawaban :
ZETT CORPORATION
Comparative Between Accrual and Cash Reporting
Apabila ingin mengetahui profibality melalui aliran cash flow, maka basis income statement lebih
menggambarkan jumlah income yang semestinya, sehingga dapat diketahui pendatapan bersih dalam
1 periode. Namun apabila ingin mengetahui lukuiditas dari perusahaan melalui kas , maka dapat
dihitung menggunakan basis operating cash flownya.
Information :
1. Sales on account, $70,000.
2. Purchases on account, $40,000.
3. Depreciation, $5,000.
4. Expenses paid in cash, $18,000 (including $4,000 of interest and $6,000 in taxes).
5. Decrease in inventory, $2,000.
6. Sales of fixed assets for $6,000 cash; cost $21,000 and two-thirds depreciated (loss or g
income).
7. Purchase of fixed assets for cash, $4,000.
8. Fixed assets are exchanged for bonds payable of $30,000.
9. Sale of investments for $9,000 cash.
10. Purchase of treasury stock for cash, $11,500.
11. Retire bonds payable by issuing common stock, $10,000.
12. Collections on accounts receivable, $65,000.
13. Sold unissued common stock for cash, $1,000.
* perhitungan
1) Loss on Sale Fixed Asst
Cash 6000
Accumulated depreciation 14000^
Loss on Sale 1000
Fixed Asset 21000
^ 21000x2/3
NIAGARA COMPANY
Statement of Cash Flows
For Year Ended December 31, Year 9