Nama : Regita Pramesty Ayu P

NIM : F0316104
Kelas :A

1. Biaya pension PT Garuda Indonesia tahun 2017:

Biaya servis Rp 50 jt
Biaya bunga (Rp 700 jt x 10%) Rp 70 jt
Pendapatan bunga (Rp 10 jt)
Biaya pension tahun 2017 Rp 110 jt

Jurnal:

Biaya pension Rp 110 jt

Kas Rp 100 jt

Pension asset/liability Rp 10 jt

2.
3. EXERCISE 23-11

FAIRCHILD COMPANY
Statement of Cash Flows
For the Year Ended December 31, 2015
(Indirect Method)

Cash flows from operating activities

Net income € 810
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation expense (€1,200 – €1,170) € 30
Gain on sale of investments (80)
Decrease in inventory 300
Increase in accounts payable 400
Increase in receivables (450)
Decrease in accrued liabilities (50) 150
Net cash provided by operating activities 960

Cash flows from investing activities

Sale of held for collection investments 250
[(€1,470 – €1,300) + €80]
Purchase of plant assets [(€1,900 – €1,700) – €70] (130)
Net cash provided by investing activities 120

Cash flows from financing activities

Issuance of ordinary shares [(€1,900 – €1,700) – €70] 130
Retirement of bonds payable (250)
Payment of cash dividends (260)
Net cash used by financing activities (380)

Net increase in cash 700

Cash, January 1, 2015 1,100
Cash, December 31, 2015 €1,800

Non-cash investing and financing activities*

Issuance of ordinary shares for plant assets € 70