12 Desember 2020

Nama : Cendra Kurnia Turnip

NIM : 2440120035
Jurusan : D3-S1 Acounting
Mata Kuliah : Intermediate Accounting I
Dosen Pengampu : Nuraini Sari, S.E., M.Acc.

Untuk setiap item laporan posisi keuangan (1 - 13) gunakan kode huruf yang tercantum di bawah (a - l)
untuk menunjukkan penilaian yang digunakan dalam Financial Position
_ A _ 1. Share capital–ordinary _C _ 7.Long-term bonds payable
_L __ 2.Prepaid expenses __ K_8.Land (in use)
_J __ 3.Property, plant, and equipment _B_ 9.Land (future plant site)
_F__ 4.Accounts receivable _H_10.Patents
_I __ 5.Copyrights _E_ 11.Trading securities
_G _ 6.Inventory _D_12.Accounts payable

a. Par value
b. Current cost of replacement
c. Amount payable when due, less unamortized discount or plus unamortized premium
d. Amount payable when due
e. Fair value at statement of financial position date
f. Net realizable value
g. Lower-of-cost-or-net-realizable value
h. Original cost less accumulated amortization
i. Original cost less accumulated depletion
j. Original cost less accumulated depreciation
k. Historical cost
l. Unexpired or unconsumed cost