Nama : Ayu Wulandari

NIM : 2602264871

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.

_____ 1. Accrued salaries and wages

_____ 2. Rental revenues for 3 months collected in advance
_____ 3. Land used as plant site
_____ 4. Equity securities classified as trading
_____ 5. Cash
_____ 6. Accrued interest payable due in 30 days
_____ 7. Share premium–preference shares
_____ 8. Dividends in arrears on preference
shares
_____ 9. Petty cash fund
_____ 10. Ordinary shares
_____ 11. Bond indenture covenants

Financial Accounting I
_____ 12. Allowance for doubtful accounts
_____ 13. Accumulated depreciation

Jawaban :

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

K____ 8. Dividends in arrears on preference

shares

E____ 9. Petty cash fund

F____ 10. Ordinary shares

K____ 11. Bond indenture covenants

E____ 12. Allowance for doubtful accounts

B____ 13. Accumulated depreciation

Financial Accounting I
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.

Jawab :

Viel AG
Income Statement
December 31, 2022

Sales revenue € 310,000

Cost of goods sold 140,000
Gross Profit 450,000
Selling and administrative expenses 50,000

Other income and expenses

Gain on sale of plant assets 30,000
Income from operations 430,000 (a) income from operations
Interest expense 6,000
Income from continued operations 424,000
Loss on discontinued operations (12,000)
Net Income 412,000 (b) net income
Allocation to non-controlling interest 40,000
Net income attributable to shareholders 372,000 (c) net income attributable to
Viel AG controlling
shareholders
Net income 452,000
Unrealized gain on non-trading securities 10,000
Comprehensive income 462,000 (d) comprehensive income

Net income 452,000

Dividends declared and paid 5,000
Retained earning December 31 447,000 (e) retained earnings balance
at December 31, 2022

Financial Accounting I
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
b. Buatlah laporan laba rugi komprehensif dengan menggunakan two statement approach
c. Format mana yang Anda rekomendasikan? Jelaskan alasan Anda.

Financial Accounting I
Jawab :
a. laporan laba rugi komprehensif dengan menggunakan combined statement approach

MotherLove Store
Statement of Comprehensive Income
December 31, 2022

Sales revenue £980,000

Cost of goods sold 516,000
Gross Profit 464,000
Selling expense 140,000
Administrative expenses 181,000 321,000
Other income and expenses
Rent revenue 29,000
Loss on sale of plant assets 15,000 (14,000)
Income from operations 157,000
Interest expense 18,000
Income before income tax 139,000
Income tax 30,600
Net Income 108,400
Other Comprehensive Income
Unrealized gain on non-trading equity securities, net of tax 31,000
Comprehensive income £139,400

Earnings per share £6.97

Financial Accounting I
b. laporan laba rugi komprehensif dengan menggunakan two statement approach

MotherLove Store
Income Statement
December 31, 2022

Sales revenue £980,000

Cost of goods sold 516,000
Gross Profit 464,000
Selling expense 140,000
Administrative expenses 181,000 321,000
Other income and expenses
Rent revenue 29,000
Loss on sale of plant assets 15,000 (14,000)
Income from operations 157,000
Interest expense 18,000
Income before income tax 139,000
Income tax 30,600
Net Income 108,400

MotherLove Store
Comprehensive income Statement
December 31, 2022

Net Income 108,400

Other Comprehensive Income
Unrealized gain on non-trading equity securities, net of tax 31,000
Comprehensive income £139,400

Earnings per share £6.97

c. Saya merekomendasikan menggunakan combined statement approach menggabungkan

laporan laba rugi dan laporan laba rugi komprehensif menjadi satu laporan. Pendekatan
ini memberikan gambaran menyeluruh tentang kinerja keuangan perusahaan dan
memiliki keuntungan tidak perlu membentuk laporan keuangan baru

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Financial Accounting I