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    Tugas Kelompok Akuntansi Ke 4

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    1. The document provides information about a group assignment for Team 8, including the names of the four group members. It then lists four accounting problems/questions regarding statement of cash flows, financial ratios, and reconstructing financial statements after a fire. 2. Key details include calculations of current ratio, working capital, acid-test ratio, accounts receivable and inventory turnover ratios. It also shows reconstructing cost of goods sold, net sales, net income, and total assets using additional information provided. 3. The problems involve both direct and indirect cash flow statements, comparative current assets/liabilities, and determining missing financial figures after partial records were destroyed in a fire.

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    Tugas Kelompok Akuntansi Ke 4

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    grup apa ini
    18 views10 pages
    1. The document provides information about a group assignment for Team 8, including the names of the four group members. It then lists four accounting problems/questions regarding statement of cash flows, financial ratios, and reconstructing financial statements after a fire. 2. Key details include calculations of current ratio, working capital, acid-test ratio, accounts receivable and inventory turnover ratios. It also shows reconstructing cost of goods sold, net sales, net income, and total assets using additional information provided. 3. The problems involve both direct and indirect cash flow statements, comparative current assets/liabilities, and determining missing financial figures after partial records were destroyed in a fire.

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    Tugas kelompok pertama yang harus diselesaikan secara berkelompk dengn isi sabgai berikut

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    1. The document provides information about a group assignment for Team 8, including the names of the four group members. It then lists four accounting problems/questions regarding statement of cash flows, financial ratios, and reconstructing financial statements after a fire. 2. Key details include calculations of current ratio, working capital, acid-test ratio, accounts receivable and inventory turnover ratios. It also shows reconstructing cost of goods sold, net sales, net income, and total assets using additional information provided. 3. The problems involve both direct and indirect cash flow statements, comparative current assets/liabilities, and determining missing financial figures after partial records were destroyed in a fire.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    18 views10 pages

    Tugas Kelompok Akuntansi Ke 4

    Uploaded by

    grup apa ini
    1. The document provides information about a group assignment for Team 8, including the names of the four group members. It then lists four accounting problems/questions regarding statement of cash flows, financial ratios, and reconstructing financial statements after a fire. 2. Key details include calculations of current ratio, working capital, acid-test ratio, accounts receivable and inventory turnover ratios. It also shows reconstructing cost of goods sold, net sales, net income, and total assets using additional information provided. 3. The problems involve both direct and indirect cash flow statements, comparative current assets/liabilities, and determining missing financial figures after partial records were destroyed in a fire.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    You are on page 1of 10

    Tugas Kelompok 4

    (Minggu 10/ Sesi 15)


    Team 8

    1. 2101802266 : Diah Ayu budaya wati


    2. 2101804126 : Dandi Novario
    3. 2101808534 : Imadudin Ahmad Hidayat
    4. 2101801736 : Roy Ivan Andrean

    SOAL 1

    1. Cowan, Inc
    Direct Method

    Desc Debit Kredit


    Cash receipt from customer $ 365.000
    ( $ 380.000 - $ 15.000 )
    Cash payments to supplier $ 193.600
    ($ 225.000 - $ 19.400 - $ 12.000)
    Operating expenses $ 76.300
    ($ 85.000 + $ 8.000 - $ 16.700)
    Tax $ 28.400
    ($ 28.000 + $ 3000 - $ 2600)
    Net Cash $ 66.700

    Cowan, Inc
    Indirect Method

    Desc Debit Kredit


    Net income $ 42.000
    Trade account receivable $ 15.000 (+)
    Salaries payable $ 8.000 (+)
    Income payable $ 3.000 (+)
    Inventories $ 19.400 (-)
    Trade account payable $ 12.000 (-)
    Depreciation expense $ 16.700 (-)
    Deferred tax liability $ 2.600 (-) $ 24.700
    Net Cash $ 66.700
    SOAL 2
    . French Corporation
    Statement of cash flows
    Indirect Method

    Cash flows from operating activities


    Net income $ 58.300

    Adjusment to reconcile net income to net cash:


    Depreciation expense $ 19.000 (+)
    Amortization of patents $ 5.000 (+)
    Increase in accounts receivable $ 10.600 (-)
    Decrease in inventory $ 20.000 (+)
    Increase in prepaid expenses $ 700 (-)
    Increase in account payable $ 6.000 (+)
    Decrease in accrued liabilities $ 9.000 (-)
    Net cash $ 88.000

    Cash flows from investing activities


    Purchase of land $ 30.000 (-)

    Purchase of buildings $ 43.000 (-)


    Sale of patents $ 10.000 (+)
    Net cash $ 63.000

    Cash flows for financing activities


    Sale of bonds $ 65.000 (+)
    Purchase treasury shares $ 7.000 (-)
    Payment of cash dividends $ 20.000 (-)
    Net cash $ 38.000

    Net increase in cash $ 63.000


    Cash beginning $ 27.000
    Cash December 31, 2016 $ 90.000

    SOAL 3
    . Kinder Company
    Statement of cash flows
    Indirect Method

    Cash flows from operating expenses


    Net income $ 76.000
    Adjusment to reconcile net income to net cash:
    Depreciation expense $ 12.700 (+)
    Gain on sale of investments $ 13.000 (-)
    Increase in account receivable $ 23.000 (-)
    Decrease in inventory $ 7.000 (+)
    Decrease in account payable $ 9.500 (-)
    Increase in accrued liabilities $ 4.000 (+)
    Cash flows from operating expenses
    Net income $ 76.000
    Adjusment to reconcile net income to net cash:
    Depreciation expense $ 12.700 (+)
    Gain on sale of investments $ 13.000 (-)
    Increase in account receivable $ 23.000 (-)
    Decrease in inventory $ 7.000 (+)
    Decrease in account payable $ 9.500 (-)
    Increase in accrued liabilities $ 4.000 (+)
    Net cash $ 54.200

    Cash flows from investing activities


    Sold of long tern investment $ 28.000
    Purchase of mechinery $ 26.500 (-)
    Net cash $ 1.500

    Cash flows from financing activities


    Paid dividens $ 35.000 (-)
    Net cash $ 35.000 (-)

    Net increase (decrease) in cash $ 20.700


    Cash beginning $ 10.200
    Cash December, 31, 2016 $ 30.900

    Soal 4
    Boyle Corporation memiliki informasi comparative current assets and current liabilities sebagai berikut:
    Current assets Dec. 31, 2017 Dec. 31, 2016
    Prepaid expenses $35,000.00 $20,000.00
    Inventory $110,000.00 $90,000.00
    Accounts receivable $55,000.00 $95,000.00
    Short-term investments $40,000.00 $10,000.00
    Cash $20,000.00 $30,000.00
    Total current assets $260,000.00 $245,000.00
    Current liabilities
    Accounts payable $140,000.00 $110,000.00
    Salaries and wages payable $40,000.00 $30,000.00
    Income tax payable $20,000.00 $15,000.00
    Total current liabilities $200,000.00 $155,000.00

    Tahun 2017, credit sales and cost of goods sold adalah $600,000 and $350,000

    1 Current ratio.
    Current Ratio adalah kemampuan perusahaan untuk membayar kewajiban yang harus segera dipenuhi dengan akti
    Current Ratio = Current Assets : Current Liabilities
    Current Ratio = 260,000 : 200,000
    Current Ratio = 1,3

    2 Working Capital
    Working Capital Ratio = Current Assets - Current Liabilities
    Working Capital Ratio = 260,000 - 200,000
    Working Capital Ratio = 60,000

    3 Acid-Test Ratio adalah kemampuan perusahaan untuk membayar kewajiban yang harus segera dipenuhi dengan ak
    Acid-Test Ratio/Quick Ratio = (Current Assets – Inventory) : Current Liabilities
    Acid-Test Ratio = (260,000 - 110,000) : 200,000
    Acid-Test Ratio = 150,000 : 200,000
    Acid-Test Ratio = 0,75

    4 Accounts Receivable Turnoveradalah kemampuan perusahaan untuk mengelola dana yang tertanam dalam piutang
    Terlebih dahulu mencari nilai pada Average Net Receivables:
    Piutang Rata-Rata (Total dari Piutang Tahun 2016 & Tahun 2017 lalu dibagi 2)
    Piutang Rata-Rata = (95,000 + 55,000) : 2
    Piutang Rata-Rata = 150,000 : 2
    Piutang Rata-Rata = 75,000

    Account Receivable Turnover = Net Credit Sales : Average Net Receivables


    Account Receivable Turnover = 600,000 : 75,000
    Account Receivable Turnover = 8

    5 Inventory Turnover adalah jenis rasio efisiensi yang menunjukan seberapa efektif persediaan dikelola dengan mem
    Inventory Turnover= Cost of Goods Sold= 350,000= 350,000
    Ratio Average Inventory= (110,000 + 90,000)/2= 100,000
    = 3.5

    Soal 5
    Santo Corporation mengalami kebakaran pada tanggal 31 Desember 2017, di mana catatan keuangannya sebagian hancur. Ini

    31-Dec-17 31-Dec-16
    $30,000.00 $10,000.00
    84000 126000
    200000 180000
    50000 90000
    30000 60000
    400000 400000
    130000 101000

    Informasi tambahan:
    1.       Perputaran persediaan (inventory turnover) adalah 5 kali
    2.       Return on ordinary shareholders' equity adalah 18%. Perusahaan tidak memiliki saham premium.
    3.       Accounts receivable turnover adalah 9,4 kali.
    4.       Return on assets adalah 16%.
    5. Total aset pada tanggal 31 Desember 2016, adalah $ 585.000.
    Hitung:
    Inventory Turnover Ratio = 5 = CoGS / average inventory

    a. Cost of goods sold for 2017 =


    Average Inventory X Inventory Turnover Ratio =
    (($ 200.000 + 180.000 ) /2) X 5 = $ 950.000

    b. Net sales (credit) for 2017 =


    Average Net Account Receivable X Receivable Turnover Ratio =
    (($ 84.000 + $ 126.000) /2) X 9.4 = $ 987.000

    c. Net income for 2017 =


    Average Common Stockholder’s equity X Return on Common Stockholder’s Equity =
    (($ 400.000 + $ 400.000) /2) X 18% = $ 72.000

    d. Total assets at December 31, 2017 =


    Net Income / Return on assets = Total Assets
    $ 72.000 / 16% = $ 450.000 <= Average Total Asset
    $ 450.000 x 2 = $ 900.000 <= Total asset 2016 dan 2017
    Jadi, total asset per 31 Desember 2017 =
    $900.000 - $ 585.000 = $ 315.000
    egera dipenuhi dengan aktiva lancar yang dimilikinya.
    segera dipenuhi dengan aktiva lancar yang lebih liquid (liquid assets)

    ang tertanam dalam piutang yang berputar pada suatu periode tertentu.

    diaan dikelola dengan membandingkan harga pokok penjualan (HPP) dengan persediaan rata-rata untuk suatu periode.  

    gannya sebagian hancur. Ini telah mampu menyelamatkan beberapa catatan dan telah memastikan saldo berikut.
    aham premium.

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