N A M A : MAHTA IKA YUNITA

NIM : B.241.17.0033
RINGKASAN HASIL JAWABAN (DIAMBIL DARI BAGIAN RINGKASAN DIBAWAH)
1 PT RINDU
Cash flows from operating activities
Cash flows from investing activities
Cash flows from financing activities
2 PT KUKU MEGA PERSADA
1. Prpepare a statement of cash flows using direct method for year 2017
Cash flows from operating activities
Cash flows from investing activities
Cash flows from financing activities
2. Prpepare a statement of cash flows using indirect method for year 2017
Cash flows from operating activities
Cash flows from investing activities
Cash flows from financing activities

1 The following is Financial Report of PT RINDU for year ended December 31, 2017
PT RINDU
INCOME STATEMENT
For Year Ended December 31, 2017
Sale
Cost of Goods Sold 300,000
Wages & other operating expenses 216,000
Interest exepenses 7,000
Depreciation expense 24,000
Other gains (losses)
Loss on sale of plant assets
Income before taxes
Income tax expense
Income from continuing operation
Extraordinary item
Gain on retirement of debt
Net Income

PT RINDU
BALANCE SHEET
For Year Ended December 31, 2017 and 2016
Balance
Assets 31/12/16 31/12/17

STATEMENT OF CASH FLOW - PAGE : 1 - DATE : 11/10/2019 - By. ES

 Current Assets
Cash 12,000 17,000
Account Receivable 40,000 60,000
Merchandise inventory 70,000 84,000
Prepaid expenses 4,000 6,000
Total current assets 126,000 167,000
Long-Term Assets
Plant assets 210,000 250,000
Accumulated depreciation (48,000) (60,000)
Total Assets 288,000 357,000
Liabilities
Current Liabilities
Account payable 40,000 35,000
Interest payable 4,000 3,000
Income taxes payable 12,000 22,000
Total current liabilities 56,000 60,000
Long-Term Liabilities
Bonds payable, 64,000 90,000
Total liabilities 120,000 150,000
Equity
Common stock, 5 par 80,000 95,000
Retained earnings 88,000 112,000
Total Equity 168,000 207,000
Total Liabilities and Equity 288,000 357,000
0 0
Supplemental Information for 2017
1. Account payable balance result from merchandise inventory purchases
2. Plant assets costing Rp 70,000 are purchased by paying Rp
and issuing Rp 60,000 of bonds payable
3. Plant assets with an original cost of Rp 30,000
for Rp 12000 cash. This yields a Rp
4. Cash received from issuing 3,000 shares of common stock is Rp
5. Paid Rp 18,000 to retire bonds with a book value of Rp
6. Cash dividends of Rp 14,000 are declared and paid
Prepare the statement of Casflow with Indirect Method

2 PT KUKU MEGA PERSADA

INCOME STATEMENT
For Year Ended December 31, 2017
Sale 446,100
Cost of Goods Sold 222,300
Other operating expenses 120,300

STATEMENT OF CASH FLOW - PAGE : 2 - DATE : 11/10/2019 - By. ES

Depreciation expense 25,500 (368,100)
Other gains (losses)
Loss on sale of equipment (3,300)
Income before taxes 74,700
Income tax expense (13,725)
Income from continuing operation 60,975
Extraordinary item
Loss on retirement of bonds' (825)
Net Income 60,150

PT KUKU MEGA PERSADA

BALANCE SHEET
For Year Ended December 31, 2017 and 2016
Balance
Assets 31/12/16 31/12/17
Current Assets
Cash 23,925 43,050
Account Receivable 39,825 34,125
Merchandise inventory 146,475 156,000
Prepaid expenses 1,650 3,600
Total current assets 211,875 236,775
Long-Term Assets
Equipment 146,700 135,825
Accumulated depreciation (47,550) (61,950)
Total Assets 311,025 310,650
Liabilities
Current Liabilities
Account payable 33,750 28,800
Income taxes payable 4,425 5,100
Dividend payable 4,500 0
Total current liabilities 42,675 33,900
Long-Term Liabilities
Bonds payable, 37,500
Total liabilities 80,175 33,900
Equity
Common stock, 5 par 168,750 168,750
Retained earnings 62,100 108,000
Total Equity 230,850 276,750
Total Liabilities and Equity 311,025 310,650
0 0
Additional information

STATEMENT OF CASH FLOW - PAGE : 3 - DATE : 11/10/2019 - By. ES

1. All sales are made on credit
2. All merchandise inventory purchases are on credit
3. Account payable balance result from merchandise inventory purchases
4. Prepaid expenses relate to other operating expenses
5. Equipment costing Rp 21,375 with accumulated
depreciation of Rp 11,100 is sold for cash
6. Equipment purchases are for cash
7. Accumulated Depreciation account is affected by depreciation
expense and the sale of equipment
8. The balance of Retained Earnings is affected by dividend
declarations and net income
Required :
1. Prpepare a statement of cash flows using direct method for year 2017
2. Prpepare a statement of cash flows using indirect method for year 2017

PT RINDU
CASH FLOW

Cash flows from operating activities

Net Income 38,000.00
Account Receivable (20,000.00)
Merchandise inventory (14,000.00)
Prepaid expenses (2,000.00)
Plant assets (40,000.00)
Accumulated depreciation 12,000.00
Account payable (5,000.00)
Interest payable (1,000.00)
Income taxes payable (675.00)
(70,675.00)
(32,675.00)
Cash flows from investing activities
Bonds payable, 26,000.00

Cash flows from financing activities

Common stock, 5 par 15,000.00

8,325.00

STATEMENT OF CASH FLOW - PAGE : 4 - DATE : 11/10/2019 - By. ES

(32,675)
26,000
15,000 8,325

590,000

(547,000)

(6,000)
37,000
(15,000)
22,000

16,000
38,000

STATEMENT OF CASH FLOW - PAGE : 5 - DATE : 11/10/2019 - By. ES

 5,000.00
20,000.00
14,000.00
2,000.00
41,000.00
-
40,000.00
(12,000.00)
69,000.00
-
-
(5,000.00)
(1,000.00)
10,000.00
4,000.00
-
26,000.00
30,000.00
-
15,000.00
24,000.00
39,000.00
69,000.00

ed by paying Rp 10,000 cash

and accumulated depreciation of Rp 12,000 are sold

6,000 loss
ommon stock is Rp 15,000
34,000 This yields is Rp 16,000 gain
d and paid

STATEMENT OF CASH FLOW - PAGE : 6 - DATE : 11/10/2019 - By. ES

 19,125.00
(5,700.00)
9,525.00
1,950.00
24,900.00
-
(10,875.00)
(14,400.00)
(375.00)
-
-
(4,950.00)
675.00
(4,500.00)
(8,775.00)
-
(37,500.00)
(46,275.00)
-
-
45,900.00
45,900.00
(375.00)
-

STATEMENT OF CASH FLOW - PAGE : 7 - DATE : 11/10/2019 - By. ES