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JAWAB 1

10-Jan Cash 3,200,000


Common Stock 2,000,000
PIC C/S 1,200,000
1-Jul Land 825,000
Common Stock 500,000
PIC C/S 325,000
1-Sep Treasury Stock 90,000
Cash 90,000
2-Dec Cash 40,000
Treasury Stock 36,000
PIC T/S 4,000
JAWAB 2
a. Jurnal
1-Apr Cash dividend 390,000
Cash Dividend Payable 390,000
1-May Cash Dividend Payable 390,000
Cash 390,000
1-Aug stock Dividend 10,550
Stock Distributable 5,275
PIC C/S 5,275
31-Aug stock Dividend 5,275
Common Stock 5,275
3-Dec Cash Dividend 781,583
Cash Dividend Payable 781,583
31-Dec Income Summary 600,000
Retairned Earning 600,000
b. STOCKHOLDERS' EQUITY
Common Stock ($5 par, 521.055 Issued and Outstanding 2,605,275
PIC -C/S 1,505,275
Retairned Earrning 3,399,450
Total 7,510,000
JAWAB 3
a. JURNAL
a Cash 1,750,000
Common Stock 1,250,000
PIC-C/S 500,000
b Cash 1,200,000
Preferred Stock 500,000
PIC-P/S 700,000
c Land 150,000
Common Stock 100,000
PIC-C/S 50,000
d Treasury Stock 300,000
Cash 300,000
e Cash Dividend-P/S 25,000
Cash Dividend-C/S 110,000
Cash Dividend Payable 135,000
f Cash 130,000
Treasury Stock 120,000
PIC-T/S 10,000
g Cash Dividend Payable 135,000
Cash 135,000
h no Entry
i Cash 350,000
Common Stock 250,000
PIC-C/S 100,000
j Cash 12,500
PIC-T/S 2,500
Treasury Stock 15,000
k Cash Dividend-P/S 25,000
Cash Dividend Payable 25,000
Stock Dividend 117,000
Stock Dividend Distributable 73,125
PIC-C/S 43,875
l Cash Dividend Payable 25,000
Stock Dividend Distributable 73,125
Cash 25,000
Common Stock 73,125
m Income Summary 325,000
Retairned Earning 325,000
b. STOCKHOLDERS' EQUITY per 31 December 2013
# Contributed Capital
Preferred Stock 10.000 lembar 5%, par $50 500,000
Common Stock 669.250 issued par $2,5 1,673,125 1,673,125
PIC-P/S 700,000
PIC-C/S 693,875 693,875
PIC-T/S 7,500 7,500 3,574,500
# Retairned Earning 798,500
# Deduct: Treasury Stock (55.000 share) (165,000)
Total Stockholders' Equity 4,208,000
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JAWAB 1
11-Jan Mareketable Securities-AFS (bryan) 18,480
Cash 18,480
3-Mar Marketable Securities-Trading (cohen) 91,352
Cash 91,352
5-Apr Marketable Securities-AFS (Lyons) 163,320
Cash 163,320
12-May Investment In Myers-equity 7,400,000
Cash 7,400,000
29-Aug Cash 12,110
Marketable Securities-AFS (Cohen) 9,616
Gain on sale 2,494
5-Oct Cash 640
Dividend Income 640
11-Nov Cash 220,000
Investment In Myers-equity 220,000
16-Nov Marketable Securities-Trading (Morningside) 156,150
Cash 156,150
31-Dec Investment In Myers-equity 146,000
Income from Myers 146,000
31-Dec Unrealized Loss-OCI 1,680
Market Adjustment-AFS (Bryan) 1,680
Market Adjustment-AFS (Lyon) 47,880
Unrealized Gain-OCI 47,880
Unrealized Loss-Loss 8,634
Market Adjustment-trading (Cohen) 8,634
Unrealized Loss-Loss 21,150
Market Adjustment-trading (Morning) 21,150
Mareketable Securities-AFS (bryan) 18,480
Market Adjustment (1,680)
16,800
Marketable Securities-AFS (Lyons) 163,320
Market Adjustment 47,880
211,200
Marketable Securities-Trading (cohen) 81,736
Market Adjustment (8,636)
73,100
Marketable Securities-Trading (Morningside) 156,150
Market Adjustment (21,150)
135,000
Total Temporary Investment 436,100
Long-Term Investment
Investment In Myers-equity 7,326,000
Total Investment 7,762,100
b. the balance sheet disclosure for Rosewell Companys investments on December 31, 2010.
Temporary Investment
23.1
135000
-21150
b. the balance sheet disclosure for Rosewell Companys investments on December 31, 2010.
JAWAB 1
OPERATING ACTIVITY
Net income 158,900
Add
Increase of A/P 44,700
Depreciation exp 46,500
loss on sale of plant asset 7,500
98,700
Deduct: Decrease of Accrued payable 500
Increase of A/R 59,800
Increase of Inventory 9,650
Increase of prepaid exp 2,400
72,350
Cash Flow from Operating Activity 185,250
Investing
Inflow: - sale of plant asset 1,500
Outflow Purchase of Investment 24,000
Purchase of Plant Asset 85,000 109,000
Cash Flow for Investing Activity (107,500)
FINANCING
Inflow Penerbitan C/S 45,000
Outflow Pelunasan Bonds (40,000)
Pembayaran Dividend (40,350)
Cash Flow for Financing Activity (35,350)
Increase Of Cash 42,400
Cash Balance at Beginning 48,400
Cash Balance- Ending 90,800
Cash Received from customers: 332,980 392780-59800
Cash Payment for:
Inventory 100,410 135460+9650-44700
Operating Exp 15,310 12410+2400+500
Tax Expense 27,280 27280
Interest Expense 4,730
147,730
Cash Flow from Operating Activity 185,250
JAWAB 2
OPERATING ACTIVITY
Net income 70,000
Add Depreciation exp 60,000
Decrease of A/R 50,000
Increase of A/P 25,000
Increase of Interest Payable 2,000
137,000
Deduct: Increase of Inventory 30,000
Increase of prepaid exp 8,000
Decrease of Tax Payable 17,000
55,000
Cash Flow from Operating Activity 152,000
Investing
Inflow: - sale of Fixed asset 200,000
Outflow Purchase of Fixed Asset 349,000
PT Harmoni
Statement of Cash-Flow
untuk periode yang berakhir tgl 31 Des 2010
Rama Inc
Rama Inc
Statement of Cash-Flow (Direct Method)
untuk periode yang berakhir tgl 31 Des 2013
Statement of Cash-Flow
untuk periode yang berakhir tgl 31 Des 2013
Cash Flow for Investing Activity (149,000)
FINANCING
Inflow Penerbitan C/S 38,000
Penerbitan Bonds 40,000 78,000
Outflow
Pembayaran Dividend (67,000)
Cash Flow for Financing Activity 11,000
Increase Of Cash 14,000
Cash Balance at Beginning 23,000
Cash Balance- Ending 37,000
Cash Received from customers: 1,350,000 1.300.000+50.000
Cash Payment for:
Inventory 885,000 880.000+30.000-25.000
Operating Exp 248,000 240.000+8.000
Tax Expense 52,000 35.000+17.000
Interest Expense 13,000 15.000-2.000
1,198,000
Cash Flow from Operating Activity 152,000
untuk periode yang berakhir tgl 31 Des 2010
PT Harmoni
Statement of Cash-Flow (Direct Method)
JAWAB I
a a. Work in process inventory, January 1 30000
Cost of direct materials used in production 25000
Direct labor 35000
Factory overhead 20000
Total manufacturing costs incurred during January 80000
Total manufacturing costs 110000
Less work in process inventory, January 31 25000
Cost of goods manufactured 85000
b Finished goods inventory, January 1 15000
Cost of goods manufactured . 85000
Cost of finished goods available for sale . . . . . . . . . 100000
Less finished goods inventory, January 31 . . . . . . . . . 12000
Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . 88000
2.
a COST OF GOODS MANUFACTURED
Work In Process- jan 1 270,000
Direct Material Used:
Material jan 1 100,000
Material Purchase 175,000 +
Material available for used 275,000
Material Dec 31 145,000 -
Material used in manufacture 130,000
Direct Labor 210,000
Factory Overhead:
Indirect Labor 32,000
Utilities expense 7,000
depreciation expense 21,000
rent expense 9,000
supplies factory expense 2,700
miscellaneous factory expense 3,500 ,+
Total FOH 75,200
Total Manufacturing Cost 685,200
Work In Process- Dec 31 225,000 -
COST OF GOODS MANUFACTURED 460,200
b PT AMALKU
INCOME STATEMENT
For the year Ended Dec 31, 2013
Sales 1,100,000
Cost of Merchandise Sold:
Finished Goods- jan 1 235,000
Cost of Goods Manufactured 460,200 ,+
Finished Goods available for sales 695,200
Finished Goods-Dec 31 215,000 ,-
Cost of Merchandise Sold: 480,200 -
Gross Profit 619,800
Operating Expenses:
Advertising Expense 77,000
Depreciation Expense 33,000
Sales Salaries Expense 175,000
Office Salaries Expense 80,000
Rent Expense 7,000 ,+
Total Operating Expense 372,000
Net Income 247,800