Tugas Personal ke-1

Week 2

Klasifikasi dari Statement of financial position biasanya terdiri dari.

a. Investments g. Share Premium

b. Plant Assets h. Retained Earnings

c. Intangible Assets i. Non-Current Liabilities

d. Other Assets j. Current Liabilities

e. Current Assets k. Notes to Financial Statements

f. Share Capital l. Not Reported on Statement of Financial

Position

Tunjukkan dengan menggunakan huruf di atas bagaimana masing-masing item berikut akan
diklasifikasikan pada laporan posisi keuangan yang disusun pada tanggal 31 Desember 2020. Jika akun
kontra, atau jumlah yang negatif maka gunakan tanda kurung pada huruf yang dipilih. Huruf dapat
digunakan lebih dari sekali atau tidak sama sekali.

J. __ 1. Accrued salaries and wages

J. __ 2. Rental revenues for 3 months collected in advance

B. __ 3. Land used as plant site

E. __ 4. Equity securities classified as trading

E. __ 5. Cash

J. __ 6. Accrued interest payable due in 30 days

G. __ 7. Share premium–preference shares

J. __ 8. Dividends in arrears on preference

shares

E. __ 9. Petty cash fund

F. __ 10. Ordinary shares

Financial Accounting I
K. __ 11. Bond indenture covenants

E. __ 12. Allowance for doubtful accounts

B. __ 13. Accumulated depreciation

Kasus 1

Di bawah ini disajikan informasi terkait Viel AG pada 31 Desember 2022, akhir tahun pertama
operasinya.

Sales revenue €310,000

Cost of goods sold 140,000
Selling and administrative expenses 50,000
Gain on sale of plant assets 30,000
Unrealized gain on non-trading equity securities 10,000
Interest expense 6,000
Loss on discontinued operations 12,000
Allocation to non-controlling interest 40,000
Dividends declared and paid 5,000

Hitunglah: (a) income from operations, (b) net income, (c) net income attributable to Viel AG
controlling shareholders, (d) comprehensive income, and (e) retained earnings balance at
December 31, 2022. Abaikan pajak.

a. Income from operations

Sales revenue € 310.000

Cost of goods sold (€ 140.000)

Gross profit € 170.000

Selling and
administrative (€ 50.000)
expenses

Income from
€ 120.000
operations

b. Net income

Financial Accounting I
 Income from
€ 120.000
operations

Other expenses and income :

Gain on sale of
€ 30.000
plant assets

Total income € 150.000

Interest expense (€ 6.000)

Income from
continued € 144.000
operations

Loss on
discontinued (€ 12.000)
operations

Net income € 132.000

c. Net income attributable to Viel AG controlling shareholders

Net income € 132.000

Dividend declared and paid (€ 5.000)

Net income attributable € 127.000

d. Comprehensive income

Net income € 132.000

Unrealized gain on non-

€ 10.000
trading equity securities

Comprehensive income € 142.000

e. Retained earnings balance at December 31, 2022

Financial Accounting I
 Net income € 132.000

Dividends declared and (€ 5.000)

pain

Retained earnings balance

€ 127.000
at December 31, 2022

Kasus 2

Akuntan MotherLove Store telah menyusun informasi berikut dari catatan perusahaan sebagai
dasar laporan laba rugi untuk tahun yang berakhir pada 31 Desember 2022.

Rent revenue £ 29,000

Interest expense 18,000
Unrealized gain on non-trading equity securities, net of tax 31,000
Selling expense 140,000
Income tax 30,600
Administrative expenses 181,000
Cost of goods sold 516,000
Net sales 980,000
Cash dividends declared 16,000
Loss on sale of plant assets 15,000
Ada 20.000 saham biasa yang beredar sepanjang tahun.

Diminta:

a. Susunlah laporan laba rugi komprehensif dengan menggunakan combined statement

approach

Laporan laba rugi komprehensif dengan menggunakan combined statement approach

Net sales £ 980.000

Cost of goods sold (£ 516.000)

Gross profit £ 464.000

Other income :

Rent revenue £ 29.000

Financial Accounting I
 Operating and other expenses :

Administrative expenses (£ 181.000)

Interest expense (£ 18.000)

Selling expense (£ 140.000)

Loss on sale of plant assets (£ 15.000)

Net profit before tax £ 139.000

Income tax (£ 30.600)

Net profit after tax £ 108.400

Other comprehensive income :

Unrealized gain on non-trading equity

£ 31.000
securities, net of tax

Comprehensive income £ 139.400

b. Buatlah laporan laba rugi komprehensif dengan menggunakan two statement approach

Laporan laba rugi komprehensif dengan menggunakan two statement approach

Net sales £ 980.000

Cost of goods sold (£ 516.000)

Gross profit £ 464.000

Other income :

Rent revenue £ 29.000

Operating and other expenses :

Administrative expenses (£ 181.000)

Interest expense (£ 18.000)

Selling expense (£ 140.000)

Financial Accounting I
 Loss on sale of plant assets (£ 15.000)

Net profit before tax £ 139.000

Income tax (£ 30.600)

Net profit after tax £ 108.400

c. Format mana yang Anda rekomendasikan? Jelaskan alasan Anda.

Saya merekomendasikan metode two statement approach dikarenakan metode ini umum
digunakan.

***

Nama : Diaz Hesron Deo Simorangkir

NIM : 2602202526

Kelas : LGFA

Mata Kuliah : Financial Accounting I

Program Studi : S1 Akuntansi (D3-S1)

Financial Accounting I