Soal 1 A comparative statement of fi

Assets
Land
Equipment
Accumulated Depreciation - Equipment
Inventory
Account Receivable
Cash
Total

Equity and Liabilities

Share Capital - Ordinary (1 par)
Retained Earnings
Bonds Payable
Account Payable
Total

1. Net income for 2019 was

2. Cash dividends
3. Bonds payable amounting to

a) Statement of Cash Flow

LION LTD
Statement of Cash Flow
For The Year Ended December 31, 2019
Cash flow from operation activities
Net Income
Adjustment to reconcile net income to net cash
provided by operating activities:
Depreciation Expense
Increase in Account Receivable
Decrease in Inventory
Decrease in Account Payable
Net Cash Provided by Operating Activities
Cash flow from Investing activities
Purchase of equipmet
Sale on Land
Net Cash Used by Investing Activities
Cash flow from Financing activities
Payments of cash dividens
 Net Cash Used by Financing Activities
Net increase at cash
Cash at beginning of period
Cash at end of period

Non Cash Investing and Financing Activities

Issuance of Ordinary Share for Bond Payable

b) Free Cash Flow

Free Cash Flow Analysis
Net Cash Provided By Operating Activities
Less : Purchase of Equipment
Dividends
Free Cash Flow

Current Cash Debt Coverage

Net Cash Provided By Operating Activities
Average Current Liabilities

Cash Debt Coverage

Net Cash Provided By Operating Activities
Average Total Liabilities

Perusahaan Lion Ltd. Memiliki likuiditas atas kasnya karena jumlah kas dari operating
yang cukup untuk membayar utang jangka pendek perusahaan (Current Cash Debt Co
jumlah kas lebih besar daripada utang jangka pendek)
Akan tetapi perusahaan Lion Ltd. tidak fleksibel atas kasnya karena tidak memiliki jum
operating activity karena jumlah kas yang dimiliki tidak cukup untuk membayar keseluru
(Cash Debt Coverage bernilai 0,52 juga jumlah kas lebih kecil daripada keseluruhan ut

Perusahaan Lion Ltd. Memiliki kas yang likuid

namun tidak fleksibel
 A comparative statement of financial position for Lion Ltd. is presented below.

2019 2018
Rp 532,500,000 Rp 825,000,000 Decrease.
Rp 2,025,000,000 Rp 1,500,000,000 Increase
-Rp 517,500,000 -Rp 315,000,000 Decrease.
Rp 1,350,000,000 Rp 1,417,500,000 Decrease.
Rp 615,000,000 Rp 495,000,000 Increase
Rp 472,500,000 Rp 165,000,000 Increase
Rp 4,477,500,000 Rp 4,087,500,000

Rp 1,605,000,000 Rp 1,230,000,000 Increase

Rp 1,492,500,000 Rp 1,005,000,000 Increase
Rp 1,125,000,000 Rp 1,500,000,000 Decrease.
Rp 255,000,000 Rp 352,500,000 Decrease.
Rp 7,957,500,000 Rp 3,735,000,000 Increase

Rp 787,500,000
Rp 300,000,000
Rp 375,000,000 were retired through issuance of ordinary shares.

ON LTD
of Cash Flow
ed December 31, 2019

Rp 787,500,000

Rp 202,500,000
-Rp 120,000,000
Rp 67,500,000
-Rp 97,500,000 Rp 52,500,000
Rp 840,000,000

-Rp 525,000,000
Rp 292,500,000
-Rp 232,500,000

-Rp 300,000,000
 -Rp 300,000,000
Rp 307,500,000
Rp 165,000,000
Rp 472,500,000

Rp 375,000,000

sis
Rp 840,000,000
-Rp 525,000,000
-Rp 300,000,000
Rp 15,000,000

Rp 840,000,000 2.76543209876543
Rp 303,750,000

Rp 840,000,000 0.519721577726218
Rp 1,616,250,000

karena jumlah kas dari operating activity memiliki jumlah

usahaan (Current Cash Debt Coverage bernilai 2,77 juga

kasnya karena tidak memiliki jumlah kas yang cukup dari

cukup untuk membayar keseluruhan kewajiban/utang
ih kecil daripada keseluruhan utang)
s presented below.

e of ordinary shares.

Kelompok 4
Sitti Hadijah – A031191042
Putri Amanah Al-Azhari – A031191073
Rezky Indah Lestari – A031191075
Zulfitri Handayani – A031191125
Aprodhita Maryam Nurannisa – A031191164
Pradnya Paramita Jasmine – A031191196