PT A

PT B
PT C
PT D

Interest Income
1,045,000
1,258,125
213,125
 PT MAF20
General Journal
FTYE December 31, 2020
Date Description Debit
12/12/2019 Investment - PT A Stocks 378,750
Cash

3/3/2020 Investment - PT B Stocks 360,000

Cash

4/4/2020 Cash 234,000

Gain on Sale
Investment - PT A Stocks

4/4/2020 Cash 151,470

Loss on Sale 1,530
Investment - PT B Stocks

5/1/2020 Investment - PT C Bonds 60,600,000

Interest Income 1,045,000
Cash

6/1/2020 Investment - PT D Bonds 70,000,000

Interest Income 1,067,500
Cash

6/1/2020 Cash 1,258,125

Interest Income - PT C

6/6/2020 Investment - PT A Stocks 336,000

Cash

7/1/2020 Cash 25,822,500

Gain on Sale
Investment - PT C Bonds
Interest Income

8/8/2020 Cash 106,920

Gain on Sale
Investment - PT A Stocks
 9/2/2020 Cash 32,819,688
Gain on Sale
Investment - PT C Bonds
Interest Income

9/9/2020 Cash 150,000

Gain on Sale
Investment - PT A Stocks

10/1/2020 Cash 3,202,500

Interest Income

12/1/2020 Cash 125,813

Interest Income

12/31/2020 Interest Receivable 20,625

Interest Income - PT C
Interest Receivable 1,592,500
Interest Income - PT D
 Credit Remarks
Harga per lembar 25.25
378,750 Jumlah lembar 15,000

Harga per lembar 18

360,000

Sisa lembar 6,000

6,750
227,250

Sisa lembar 11,500

153,000
Soal 1 - Penjurnalan
Harga per lembar 12,120
Jumlah lembar 5,000 1-Jun-15
61,645,000

Harga per lembar 10,000

Jumlah lembar 7,000
71,067,500 1-May-16

1,258,125

Harga per lembar 28

336,000 Jumlah lembar 12,000 1-Jun-17

Sisa lembar 3,000

1,500,000
24,240,000
82,500

Sisa lembar (1) 4,000

420 Sisa lembar (2) 10,000
106,500
 Sisa lembar 500
2,200,000
30,300,000
319,688

1-Oct-17
23,750
126,250

3,202,500
1-Feb-18

125,813

20,625

1,592,500

Soal 2 - Jurnal Penyesuaia

31-Dec-18

Soal 3 - Beban Bunga per

Reversing 1 Jan 2018 - PT D
Reversing 1 Jan 2018 - PT D
Pembayaran bunga 1 Jun - P
Pembayaran bunga 1 Jun - P
Pembaran bunga 1 Des - PT
Pembayaran bunga 1 Des -
Bunga akhir tahun - PT DID
Bunga akhir tahun - PT DU
Amortisasi akhir tahun - PT
Amortisasi akhir tahun - PT
al 1 - Penjurnalan
PT 123 P
Cash 462,500,000 Investment - PT 123 Bonds
Discount on Bonds 37,500,000
Bonds Payable 500,000,000

PT WHAM P
Cash 711,437,500 Investment - PT WHAM Bonds
Discount on Bonds 50,000,000 Interest Income
Bonds Payable 750,000,000
Interest Expense 11,437,500

PT 123 P
Interest Expense 2,734,375 Investment - PT 123 Bonds
Discount on Bonds 2,734,375
Bonds Payable 350,000,000 Cash
Interest Expense 10,616,667
Loss on Redemption 16,625,000
Discount on Bonds 13,125,000
Cash 364,116,667

Book Carrying Value Investment Carryin

Bonds Payable 500,000,000 Investment
 Unamortized Disc. 18,750,000 Amortized Disc.
BCV 481,250,000 ICV
70% 336,875,000 70%

PT 123 PT D
Cash 327,000,000 Investment - PT 123 Bonds
Premium on Bonds 20,900,000 Interest Income
Bonds Payable 300,000,000
Interest Expense 6,100,000

PT 123 PT M
Cash 390,000,000 Investment - PT WHAM Bonds
Gain on Sale 12,531,250 Interest Income
Investment - PT WHAM Bonds 363,125,000
Interest Income 14,343,750
Investment - PT WHAM Bonds 625,000
Interest Income 625,000

Investment Carrying Value

Investment 700,000,000
Amortized Disc. 26,250,000
ICV 726,250,000
50% 363,125,000

al 2 - Jurnal Penyesuaian Akhir Tahun PT 123

Bunga Am
Interest Expense - PT DIDO 750,000 Interest Expense - PT DIDO
Interest Payable 750,000

Interest Expense - PT DUNCAN 1,500,000 Premium on Bonds - PT DUNCAN

Interest Payable 1,500,000

Interest Receivable - PT WHAM 11,343,750 Investment - PT WHAM Bonds

Interest Income 11,343,750

al 3 - Beban Bunga per 31 Desember 2018

versing 1 Jan 2018 - PT DIDO (750,000)
versing 1 Jan 2018 - PT DUNCAN (1,500,000)
mbayaran bunga 1 Jun - PT DIDO 4,550,000
mbayaran bunga 1 Jun - PT DUNCAN 9,100,000
mbaran bunga 1 Des - PT DIDO 4,575,000
mbayaran bunga 1 Des - PT DUNCAN 9,150,000
nga akhir tahun - PT DIDO 750,000
nga akhir tahun - PT DUNCAN 1,500,000
mortisasi akhir tahun - PT DIDO 2,812,500
mortisasi akhir tahun - PT DUNCAN (12,540,000)
17,647,500
 PT DIDO Remarks
Investment - PT 123 Bonds 462,500,000 Harga/lbr 462,500
Cash 462,500,000 Jml lembar 1,000
RV 48

PT 123 Remarks
Investment - PT WHAM Bonds 700,000,000 Harga/lbr 1,400,000
Interest Income 11,437,500 Jml lembar 500
Cash 711,437,500 RV 40

PT DIDO Remarks
Investment - PT 123 Bonds 2,734,375 Sisa lembar 300
Interest Income 2,734,375
364,116,667
Gain on Redemption 16,625,000
Investment - PT 123 Bonds 336,875,000
Interest Income 10,616,667
Investasi
Amortisasi

Investment Carrying Value B/P

Investment 462,500,000
Amortized Disc. 18,750,000
481,250,000
336,875,000

PT DUNCAN Remarks
Investment - PT 123 Bonds 320,900,000 Harga/lbr 534,833
Interest Income 6,100,000 Jml lembar 600
Cash 327,000,000 RV 20

PT MADONNA Remarks
Investment - PT WHAM Bonds 375,656,250 Harga/lbr 1,502,625
Interest Income 14,343,750 Jml lembar 250
Cash 390,000,000 Sisa lembar 250

Amortisasi
Interest Expense - PT DIDO 2,812,500
Discount on Bonds 2,812,500

Premium on Bonds - PT DUNCAN 12,540,000

Interest Expense 12,540,000

Investment - PT WHAM Bonds 7,500,000

Interest Income 7,500,000
bulan

PT FRA
2016 8 Statement of Cash Flow
2017 12 FTPE December 31st, 2020
bulan 2018 12 Operating Activities
2019 8 Cash Received from Customer
40 Sales
A/R (Increase)

Cash Payment to Supplier

COGS
MI (Increase)
A/P (Increase)

462,500,000 Cash Payment for Expenses

18,750,000 Operating Expense
481,250,000 Amortisasi
500,000,000 D/E
Accrued Liabilities (Increase)
 Prepaid Expenses (Decrease)
Income Tax Payable (Increase)
Income Tax Expense

Total Cash Flow from Operating Activities

Investing Activities
1 Oct 17 - 1 Jun 19 Cash Payment for Investment - PT NULL
Cash Received from Sale of PPE
Cah Payment for Purchase of PPE
Total Cash Flow from Investing Activities
- PT MADONNA
- PT MADONNA Financing Activities
- PT 123 Cash Payment on Redemption of Bonds
Cash Received from Issuance of Stocks
Cash Payment for Dividends
Total Cash Flow from Financing Activities
Net Cash Flow Increase/Decrease
Cash Beginning
Cash Ending

Posisi PT 123 sebagai Investee

Posisi PT 123 sebagai Investor

 FRA
of Cash Flow
mber 31st, 2020
Sales 120,000,000
COGS (90,000,000)
120,000,000 Operating Expense (24,230,000)
(19,500,000) Gain on Bonds Redemption 6,382,000
100,500,000 Gain on Sale of PPE 1,540,000
Income Tax Expense (684,600)
(90,000,000) Net Income 13,007,400
(750,000)
9,075,000
(81,675,000)

(24,230,000)
1,155,000
2,360,000
801,000
 2,505,000 A/D
79,600 7,260,000 14,740,000
(684,600) 2,360,000
(18,014,000) 9,840,000
811,000

PPE
(15,000,000) 55,000,000 30,000,000
20,680,000 13,200,000 26,400,000
(13,200,000) 11,800,000
(7,520,000)
Jurnal Pembelian Investasi
Investment 45,000,000
(12,670,000) PPE
15,300,000 Cash
(2,859,500)
(229,500) Jurnal Penjualan PPE
(6,938,500) Cash 20,680,000
65,390,600 A/D of PPE 7,260,000
58,452,100 Gain on Sale
58,451,600 PPE

500 Jurnal Redemption Bonds

Bonds Payable 19,800,000
Interest Expense 330,000
Gain on Redemption
Discount on Bonds
Cash

Jurnal Penerbitan Stocks

Cash 15,300,000
PIC - C/S 2,700,000
C/S

RE Statement
RE Beginning 48,515,000
Add: Net Income 13,007,400
Less: Cash Dividend 3,251,350
RE Ending 58,271,050

Jurnal Pembayaran Dividen

Cash Dividend 3,251,350
Dividend Payable
Cash
 30,000,000
15,000,000

1,540,000
26,400,000

Discount on Bonds
2,640,000 748,000
--> Sudah termasuk dalam Op. Expense 1,892,000
6,382,000 737,000
748,000
13,000,000

PIC - C/S
2,700,000 1,320,000

18,000,000 1,380,000

Dividend Payable
 2,860,000
391,850 391,850
2,859,500 3,251,850
Soal 2 - Buku Pengantar Akuntansi

PT Coklat
Statement of Cash Flow
FTPE December 31st, 2014
Operating Activities
Cash Received from Customer
Sales 850,000
A/R (Increase) (80,000)
N/R (Decrease) 5,000
775,000
Cash Payment to Supplier
COGS (340,000)
MI (Decrease) 16,000
A/P (Increase) 9,600
(314,400)
Cash Payment/Received for Expenses/Other Income
Op. Expenses (306,000)
D/E 30,000
Interest Expenses (7,200)
Prepaid Expenses (Increase) (6,000)
Interest Receivable (Increase) (5,800)
Interest Income 27,600
Interest Payable (Decrease) (3,600)
Accrued Expenses (Decrease) (16,000)
Income Tax (34,230)
(321,230)

Total Cash Flow from Operating Activities 139,370

Investing Activities
Cash Received from Sale of Investment 61,000
Cash Payment for Exchange of FA (20,000)
Total Cash Flow from Investing Activities 41,000

Financing Activities
Cash Payment for Redemption of Bonds (38,000)
Cash Received from Issuance of C/S 42,000
Cash Payment for Dividend (140,000)
Total Cash Flow from Financing Activities (136,000)
Net Cash Flow Increase/Decrease 44,370
Cash Beginning 167,800
Cash Ending 212,170
Notes for Journaling A/D
1. Penghapusan Fixed Assets 35,000
Loss on Write-Off 3,000 32,000
A/D 32,000
Fixed Assets 35,000

2. Pertukaran Fixed Assets Fixed Assets

New FA 55,000 145,000
A/D - Old FA 35,000 55,000
Old FA 60,000 105,000
Gain on Exchange 10,000
Cash 20,000
*Notes Cost of Old FA 60,000
A/D 35,000
Book Value 25,000

3. Penarikan B/P Bonds Payable

Bonds Payable 30,000 30,000
Loss on Redemption 2,000
Premium on B/P 6,000 --> BCV - B/P (Nominal BP)
Cash 38,000
Pencatatan Penyesuaian Bunga Akhir Tahun Interest Payable
Interest Expense 2,700 --> Asumsi 1 tahun 30 hari; Des 31 hari 3,600
Interest Payable 2,700

4. Penerbitan Saham Common Stock

Cash 42,000
PIC - C/S 12,000
Common Stock 30,000

5. Retained Earning Statement PIC - Common Stock

RE Beg. 287,000
Add: Net Income 193,970
Less: Cash Dividend 140,000
RE End. 340,970

Income Statement
Sales 850,000
COGS (340,000)
Op. Expenses (306,000)
Interest Income 27,600
Interest Expense (8,400)
Loss on Write-Off FA (3,000)
Loss on Redemption (2,000)
Gain on Exchange FA 10,000
Income Tax (34,230)
Net Income 193,970
 A/D
87,000 Cost / Harga Perolehan 60,000
30,000 A/D 35,000
50,000 Nilai buku 25,000

Fixed Assets
60,000
35,000

Bonds Payable Premium on B/P

120,000 7,500 24,000

90,000 16,500

Interest Payable Interest Expense

3,600 2,700 1,500 --> Amortisasi yang diperoleh dari 7.500 pada akun premiun d
2,700 7,200
2,700 8,400 Sesuai pada Lap. Laba/Rugi

Common Stock Merupakan bunga yang dibayar menggunakan cash

100,000
30,000 Merupakan utang bunga yang benar-benar dilunasi mengguna
130,000

PIC - Common Stock

48,000
12,000
60,000
dari 7.500 pada akun premiun dikurangi 6.000 atas premium Bonds yang ditarik

ar menggunakan cash

benar-benar dilunasi menggunakan cash

 2017 ($) 2016 ($)
Assets
Cash 80,800 48,400
Accounts Receivable 92,800 33,000
Inventory 117,500 102,850
Prepaid expenses 28,400 26,000
Investments 143,000 114,000
Equipment 270,000 242,500
A/D - Equipment (50,000) (52,000)
Total 682,500 514,750
Liabilities & Stockholders’ Equity
Accounts Payable 112,000 67,300
Accrued Expenses Payable 16,500 17,000
Bonds Payable 110,000 150,000
Common Stock 220,000 175,000
Retained Earnings 224,000 105,450
Total 682,500 514,750

Tambahan informasi :
1.   Terdapat pembelian peralatan baru dengan biaya perolehan $85,000 dengan tunai selama tahun berj
2.   Peralatan yang lama dengan biaya perolehan $57,500 dijual secara tunai sebesar $1,500.
3.   Utang obligasi jatuh tempo dan dibayar sebesar nilai nominalnya secara tunai.
4. Dividen tunai (kas) $40,350 diumumkan dan dibayar selama tahun berjalan.
 Increased / (Decreased) PT TERANG
Statement of Cash Flow
32,400 FTPE December 31st, 2017
59,800 Operating Activities
14,650 Cash Received from Customer
2,400 Sales
29,000 A/R

Cash Payment to Supplier

COGS
Equity Inventory (Increase)
44,700 A/P (Increase)
(500)
(40,000) Cash Payment for Expenses
45,000 Operating Expenses
Prepaid Expenses
Accrued Expenses
Income Tax Expense
Interest Expense

Total Cash Flow from Operating Activities

Investing Activities
Cash Payment for Investment
Cash Payment for Equipment
Cash Received from Sale of Equipment
Total Cash Flow from Investing Activities

Financing Activities
Cash Payment for B/P
ehan $85,000 dengan tunai selama tahun berjalan. Cash Received from Issuance of C/S
ijual secara tunai sebesar $1,500. Cash Payment for Dividend
ominalnya secara tunai. Total Cash Flow from Financing Activities
elama tahun berjalan. Net Cash Flow Increase/Decrease
Cash Beginning
Cash Ending
 ANG Notes for Journaling
Cash Flow 1. Pembelian Peralatan
er 31st, 2017 Equipment 85,000
Cash 85,000

392,780 2. Penjualan Peralatan

(59,800) Cash 1,500
332,980 A/D 48,500
Loss on Disposal 7,500
(135,460) Equipment 57,500
(14,650)
44,700 3. RE Statement
(105,410) RE Beg. 105,450
Add: Net Income 158,900
(12,410) Less: Cash Dividend 40,350
(2,400) RE End 224,000
(500)
(27,280)
(4,730)
(47,320)
180,250

(29,000)
(85,000)
1,500
(112,500)

(40,000)
45,000
(40,350)
(35,350)
32,400
48,400
80,800
 Equipment
242,500 57,500
85,000
270,000

A/D
48,500 52,000
46,500
50,000