Case 1

UMS Coorporation
Statement of Cash Flows
For the Year Ended December 31, 2014
Cash flows from operating activities
Net income........................................................................
Adjustments to reconcile net income to net
cash provided by operating activities:
Depreciation expense ............................................
27,000
Decrease in inventory............................................
9,000
Increase in accounts receivable.........................
(16,000)
Decrease in accounts payable............................
(13,000)
Net cash provided by operating activities .............
Cash flows from investing activities
Sale of land............................................
39,000
Purchase of equipment ..................... .................
(70,000)
Net cash used by investing activities......................
Cash flows from financing activities
Payment of cash dividends ........................................
Net increase in cash.............................................................
Cash at beginning of year ..................................................
Cash at end of year...............................................................

105,000

7,000
112,000

(31,000)
(40,000)
41,000
22,000
63,000

Noncash investing and financing activities were issue of ordinary shares to retire 50,000 of bonds
outstanding.
Case 2
A.
Aqila CO.
Bank Reconciliation
June 30, 2010
Balance per bank, June 30..........................................
Add: Deposits in transit..............................................
Deduct: Outstanding checks ....................................
Correct cash balance, June 30..................................

4.150.000
3.390.000
2.136.050
5.403.950

Balance per books, June 30.......................................

Add: Error in recording deposit (90.000 60.000)........
Error on check no. 747
(58.200 582.000)...........................................
Note collection (1.200.000 + 36.000) .......................

523.800
1.236.000

Deduct: NSF check.......................................................

Error on check no. 742 (491.000 419.000)......
Bank service charges (25.000 + 5.500) .......

253.200
72.000
30.500

Correct cash balance, June 30..................................

3.969.850
30.00
1.789.800
5.759.650
355.700
5.403.950

B
Cash ...................................................................................
Accounts Receivable.............................................
Accounts Payable...................................................
Notes Receivable ....................................................
Interest Revenue .....................................................
Accounts Receivable....................................................
Accounts Payable..........................................................
Office ExpenseBank Charges ...............................
Cash.............................................................................
*
**
***

1.789.800
30.000*
523.800**
1.200.000
36.000
253.200
72.000***
30.500
355.70

Assumes sale was on account and not a cash sale.

Assumes that the purchase of the equipment was recorded at its proper price. If a straight cash
purchase, then Equipment should be credited instead of Accounts Payable.
If a straight cash purchase, then Equipment should be debited instead of Accounts Payable.

Case 3
Untuk kasus 3 kayak kurang informasi
1. soal ya menerima 40 jt (uang muka) tapi tidak diketahui pokok nya (untuk mengetahui
kurang bayar berapa)
2. nilai angsuran 80jt tp pokoknya tidak diketahui berapa
3. atau mungkin keterbatasan pengetahuan saya.