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    Tugas Ifrs Chapter 7

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    Nabilla salsa
    The document lists the various components that make up a company's reported cash balance of $8,508,700 as of December 31, 2010. It includes cash in commercial bank accounts, a money market fund, petty cash, commercial paper, and currency/coin on hand. It also provides additional clarification on how some items should be classified, such as travel advances receivable from employees, cash restricted for debt retirement reported as noncurrent assets, and certificates of deposit reported as temporary investments.

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    Tugas Ifrs Chapter 7

    Uploaded by

    Nabilla salsa
    86 views11 pages
    The document lists the various components that make up a company's reported cash balance of $8,508,700 as of December 31, 2010. It includes cash in commercial bank accounts, a money market fund, petty cash, commercial paper, and currency/coin on hand. It also provides additional clarification on how some items should be classified, such as travel advances receivable from employees, cash restricted for debt retirement reported as noncurrent assets, and certificates of deposit reported as temporary investments.

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    tugas ifrs chapter 7

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    The document lists the various components that make up a company's reported cash balance of $8,508,700 as of December 31, 2010. It includes cash in commercial bank accounts, a money market fund, petty cash, commercial paper, and currency/coin on hand. It also provides additional clarification on how some items should be classified, such as travel advances receivable from employees, cash restricted for debt retirement reported as noncurrent assets, and certificates of deposit reported as temporary investments.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    86 views11 pages

    Tugas Ifrs Chapter 7

    Uploaded by

    Nabilla salsa
    The document lists the various components that make up a company's reported cash balance of $8,508,700 as of December 31, 2010. It includes cash in commercial bank accounts, a money market fund, petty cash, commercial paper, and currency/coin on hand. It also provides additional clarification on how some items should be classified, such as travel advances receivable from employees, cash restricted for debt retirement reported as noncurrent assets, and certificates of deposit reported as temporary investments.

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    © All Rights Reserved
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    of 11

    Cash includes the

    following:
    1. Commercial savings
    account—
    First National Bank of
    Olathe ......................................
    .... $ 600,000
    1. Commercial checking
    account—
    First National Bank of
    Olathe ......................................
    .... 800,000
    2. Money market fund—
    Volonte ...................................
    .......... 5,000,000
    5. Petty
    cash...........................................
    ....................................... 1,000
    11. Commercial Paper
    (cash
    equivalent)...............................
    2,100,000
    12. Currency and coin on
    hand..........................................
    ....... 7,700
    Cash reported on
    December 31, 2010,
    balance sheet .........
    $8,508,700
    Cash includes the
    following:
    1. Commercial savings
    account—
    First National Bank of
    Olathe ......................................
    .... $ 600,000
    1. Commercial checking
    account—
    First National Bank of
    Olathe ......................................
    .... 800,000
    2. Money market fund—
    Volonte ...................................
    .......... 5,000,000
    5. Petty
    cash...........................................
    ....................................... 1,000
    11. Commercial Paper
    (cash
    equivalent)...............................
    2,100,000
    12. Currency and coin on
    hand..........................................
    ....... 7,700
    Cash reported on
    December 31, 2010,
    balance sheet .........
    $8,508,700
    Cash includes the
    following:
    1. Commercial savings
    account—
    First National Bank of
    Olathe ......................................
    .... $ 600,000
    1. Commercial checking
    account—
    First National Bank of
    Olathe ......................................
    .... 800,000
    2. Money market fund—
    Volonte ...................................
    .......... 5,000,000
    5. Petty
    cash...........................................
    ....................................... 1,000
    11. Commercial Paper
    (cash
    equivalent)...............................
    2,100,000
    12. Currency and coin on
    hand..........................................
    ....... 7,700
    Cash reported on
    December 31, 2010,
    balance sheet .........
    $8,508,700
    Cash includes the
    following:
    1. Commercial savings
    account—
    First National Bank of
    Olathe ......................................
    .... $ 600,000
    1. Commercial checking
    account—
    First National Bank of
    Olathe ......................................
    .... 800,000
    2. Money market fund—
    Volonte ...................................
    .......... 5,000,000
    5. Petty
    cash...........................................
    ....................................... 1,000
    11. Commercial Paper
    (cash
    equivalent)...............................
    2,100,000
    12. Currency and coin on
    hand..........................................
    ....... 7,700
    Cash reported on
    December 31, 2010,
    balance sheet .........
    $8,508,700
    a) Cash includes the following:
    1. Commercial savings account—
    First National Bank of Olathe .......................................... $ 600,000
    1. Commercial checking account—
    First National Bank of Olathe .......................................... 800,000
    2. Money market fund—Volonte ............................................. 5,000,000
    5. Petty cash.................................................................................. 1,000
    11. Commercial Paper (cash equivalent)............................... 2,100,000
    12. Currency and coin on hand................................................. 7,700
    Cash reported on December 31, 2010, balance sheet ......... $8,508,700

    Uang tunai meliputi:


    1. Rekening tabungan komersial— First National Bank of Olathe .................................. ........ $
    600.000
    1. Rekening koran komersial— First National Bank of Olathe ............................. ............. 800.000
    2. Reksa dana pasar uang — Volonte ............................. ................ 5.000.000
    5. Uang tunai kecil ............................. .................................................. ... 1.000
    11. Commercial Paper (setara tunai) ............................... 2,100,000
    12. Mata uang dan koin di tangan ............................................. .... 7.700 Kas dilaporkan pada
    tanggal 31 Desember 2010, neraca ......... $ 8.508.700
    b) 3. travel advances (reimbursed by employee)* should be reported as receivable employee in the
    amount of 180.000
    uang muka perjalanan (diganti oleh karyawan) * harus dilaporkan sebagai piutang karyawan
    sebesar 180.000
    4. cash restricted in the amount of 1.500.000 for the retirement of long term debt should be
    reported as a noncurrent asset identified as " cash restricted for retirement of long term debt "
    kas yang dibatasi sebesar 1.500.000 untuk penghentian hutang jangka panjang harus dilaporkan
    sebagai aset tidak lancar yang diidentifikasi sebagai "pembatasan kas untuk penghentian hutang
    jangka panjang"
    6. An IOU from Marianne Koch should be reported as a receivable in the amount of 150.000
    IOU dari Marianne Koch harus dilaporkan sebagai piutang sebesar 150.000
    7. the bank overdraft of 110.000 should be reported as a current liability
    cerukan bank sebesar 110.000 harus dilaporkan sebagai kewajiban lancar
    8. certificates of deposits of 500.000 each should be classified as temporary investments.
    sertifikat deposito masing-masing 500.000 harus diklasifikasikan sebagai investasi sementara.
    9. Postdated check of $125,000 should be reported as an accountsreceivable
    Cek terlambat sebesar $ 125.000 harus dilaporkan sebagai piutang dagang
    10. The compensating balance requirement does not affect the bal-ance in cash. A note
    disclosure indicating the arrangement andthe amounts involved should be described in the
    notes.
    Persyaratan saldo kompensasi tidak mempengaruhi saldo kas. Pengungkapan catatan yang
    menunjukkan pengaturan dan jumlah yang terlibat harus dijelaskan dalam catatan.

    * Jika tidak diganti, bebankan ke biaya prabayar.


    ** Jika uang tunai ada di rekening lain di bank yang sama tempat terjadinya cerukan, diperlukan
    penggantian kerugian

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