Nama Anisa Siti Wahyuni

NPM C00190032
Prodi D3 Akuntansi
Mata Kuliah Praktikum Akuntansi Keuangan 1
Dosen Aneu Kuraesin Rayne S,SE.,M.Si
Hari/ Tanggal Senin, 2 November 2020

SOAL 1
PD SERIUS
Income Statement
For Ended, 31 Dec 2019

Revenue :
Sales Rp 1,000,000,000
Sales Return Rp (75,000,000)
Sales Discount Rp (25,000,000) Rp (100,000,000)
Net Sales Rp 900,000,000
Cost of Good Sold Rp (700,000,000)
Gross Profit

Operating Expense :
Bad Debt Expense Rp (50,000,000)
Salaries Expense Rp (100,000,000)
Depre Expense Building Rp (150,000,000)
Total Operating Expense
Income from Operating
Other Revenue :
Unearned Revenue Rp 100,000,000
Gain on Sales of Land Rp 150,000,000
Total Other Revenue
NET INCOME

PD SERIUS
Statement Of Financial Position
For Ended, 31 Dec 2019

Assets :
Property, Plant, and Equipment :
Land Rp 400,000,000
Building Rp 500,000,000
Accum Depre Building Rp (100,000,000)
Rp 800,000,000
Current Assets :
Cash Rp 200,000,000
 Account Receivable Rp 200,000,000
Merchandise Inventory Rp 400,000,000
Allowance for Bad Debt Rp (50,000,000)
Rp 750,000,000

Total Assets Rp 1,550,000,000

SOAL 2
Selisih 2017 dan 2016 :
Assets :
Cash Rp 168,300
Accoun Receivable Rp 67,500
Inventory Rp 60,000
Investment Rp (240,000)
Land Rp 220,000
Equipment Rp 100,000
Accum Depre Equipment Rp (36,000)
Total Assets Rp 339,800

Liabilities & Equity :

Account Payable Rp 18,200
Debt Operating Expense Rp (21,900)
Dividend Payable Rp 14,000
Share Capital Rp 25,500
Premium Share Ordinary Rp 130,000
Retairned Earning Rp 174,000
Total Liabilities & Equity Rp 339,800

PT ABC
Cash Flow
For Ended, 31 Dec 2017 & 2016

1. Cash Flow from Operating Activity

Cash Receipt from Customer Rp 2,482,500
Cash Paid for Inventory Rp 1,601,800
Cash Paid for Other Expense Rp 628,100
Cash Paid for Income Tax Rp 109,000
Net Cash Flow from Operating Activity

2. Cash Flow from Investing Activity

Cash Receipt from sales Investment Rp 293,000
Cash Paid to Purchases Equipment Rp 100,000
Cash Paid to Purchases Land Rp 220,000
Net Cash Flow from Investing Activity
3. Cash Flow from Financing Activity
Cash from Issued Share Ordinary Rp 155,500
Cash Paid for Dividend Rp 103,800
Net Cash Flow from Financing Activity
Net Increase in Cash
Cash at beginning of the year
Cash at ending of the year
 PD SERIUS
Retairned Earning's
For ended, 31 Dec 2019

Retairned Earning 1/1 Rp 300,000,000

Net Income Rp 150,000,000
Dividend Rp -
Retairned Earning 31/12 Rp 450,000,000

Rp 200,000,000

Rp (300,000,000)
Rp (100,000,000)

Rp 250,000,000
Rp 150,000,000

PD SERIUS
Statement Of Financial Position
For Ended, 31 Dec 2019

Equity :
Retairned Earning Rp 450,000,000
Share Ordinary Rp 400,000,000
Premium Share Ordinary Rp 100,000,000
Rp 950,000,000

Liabilities :
Non Current Liabilities :
 Long Term Liabilities Rp 350,000,000
Current Liabilities :
Account Payable Rp 150,000,000
Other Current Liabilities Rp 100,000,000
Rp 600,000,000
Total Equity and Liabilities Rp 1,550,000,000

sales - acc. Receivable = 2.550.000 - 67.500 = 2.482.500

COGS + Inventory - acc. Payable = 1.560.000 + 60.000 - 18.200 = 1.601.800

Rp 143,600

Rp (27,000)
 Premium share ordinary + share capital = 130.000 + 25.500 = 155.500

Rp 51,700
Rp 168,300
Rp 795,800
Rp 964,100