Scribd Logo
Upload

Welcome to Scribd!

  • Natasya V.Sampelan 1217210167 Kuis Akuntansi Keuangan II

    Uploaded by

    Vero Sampelan
    24 views3 pages
    The document contains accounting problems and solutions related to lease accounting, depreciation, and financial statement analysis. It includes: 1) A lease amortization schedule calculating present value and journal entries for the initial recognition of a lease and subsequent interest expense. 2) Calculations of depreciation expense and journal entries for a building. 3) A comparative statement of financial position and notes about increases/decreases in asset/liability accounts from 2019 to 2020 for a company. 4) An indirect cash flow statement for the company in 2020 with calculations for operating, investing, and financing cash flows.

    Original Description:

    Original Title

    KUIS Natasya Sampelan

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document contains accounting problems and solutions related to lease accounting, depreciation, and financial statement analysis. It includes: 1) A lease amortization schedule calculating present value and journal entries for the initial recognition of a lease and subsequent interest expense. 2) Calculations of depreciation expense and journal entries for a building. 3) A comparative statement of financial position and notes about increases/decreases in asset/liability accounts from 2019 to 2020 for a company. 4) An indirect cash flow statement for the company in 2020 with calculations for operating, investing, and financing cash flows.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    24 views3 pages

    Natasya V.Sampelan 1217210167 Kuis Akuntansi Keuangan II

    Uploaded by

    Vero Sampelan
    The document contains accounting problems and solutions related to lease accounting, depreciation, and financial statement analysis. It includes: 1) A lease amortization schedule calculating present value and journal entries for the initial recognition of a lease and subsequent interest expense. 2) Calculations of depreciation expense and journal entries for a building. 3) A comparative statement of financial position and notes about increases/decreases in asset/liability accounts from 2019 to 2020 for a company. 4) An indirect cash flow statement for the company in 2020 with calculations for operating, investing, and financing cash flows.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 3

    Natasya V.

    Sampelan

    1217210167

    Kuis Akuntansi Keuangan II

    Soal 2

    Present Value Pembayaran Sewa (Rp 34.500.000 X 3,57710) = Rp 123.409.950

    Present Value Nilai Residu yang Dijamin ( 0 X 1,73503) = 0

    Rp 123.409.950

    PT United Amortization Schedule

    Tanggal Pembayaran Sewa Beban Bunga Pengurangan Piutang Sewa


    Pokok Piutang
    2/1/18 Rp 123.409.950
    2/1/18 Rp 34.500.000 - Rp 34.500.000 Rp 88.909.950
    2/1/19 Rp 34.500.000 Rp 7.112.796 Rp 27.387.204 Rp 61.522.746
    2/1/20 Rp 34.500.000 Rp 4.921.820 Rp 29.578.180 Rp 31.944.566
    2/1/21 Rp 34.500.000 Rp 2.555.434 Rp 31.944.566 -

    Jurnal Sewa 2/1/18 :

    Right-Of-Use-Assets Rp 123.409.950

    Lease Liability Rp 123.409.950

    Lease Liability Rp 34.500.000

    Cash Rp 34.500.000

    Jurnal Penyesuaian 21/12/18 :

    Depreciation Expense Rp 30.852.488

    Accumulated-Depreciation Expense Rp 30.852.488

    ( Rp 123.409.950 : 4 )

    Interest Expense Rp 7.112.796

    Interest Payable Rp 7.112.796

    Soal 3

    Cost Of Building Rp 300.000


    Less to :

    2017 Rp (60.000)

    2018 Rp (48.000)
    Book Value Rp 192.000

    Less: Residual Value Rp (30.000)

    Depreciation Cost Rp 162.000

    Depreciation In 2019 (Rp 162.000/8) = Rp 20.250

    Jadi :

    Journal : Depreciation Expnese Rp 20.250

    Accumulated-Depreciation Building Rp 20.250

    Soal 4

    Bundo Ayu Co.

    Comporative Statement Of Financial Position

    31 December

    In ($)

    Assets : 2020 2019 Increase/Decrease

    Debt Investment (held for collection) 1.300 1.470 Decrease 170

    Plant Assets 1.900 1.700 Increase 200

    Accumulated Depreciation (1.200) (1.170) Increase 30

    Inventories 1.600 1.900 Decrease 300

    Account Receivable 1.750 1.300 Increase 450

    Cash 1.800 1.100 Increase 700

    Total Assets 7.150 6.300 Increase 850

    Equity & Liability

    Share Capital-Ordinary 1.900 1.700 Increase 200

    Retained Earning 2.450 1.900 Increase 550

    Bonds Payable 1.400 1.650 Deacrase 250

    Accounts Payable 1.200 800 Increase 400

    Accrued Liabilities 200 250 Decrase 50

    Total Equity & Liabilities 7.150 6.300 Increase 850


    Jawab :

    Bundo Ayu Co.

    Statement Of Cash Flows (Indirect Method)

    December 31 2020

    In($)

    Cash flow from operating activity 810

    Net Income

    Adjustment to reconcile net income to net cash :

    Provided by Operating Activities : 30

    Gain On Sale Of Investment (80)

    Decrease From Inventory 300

    Increase of Accounts Payable 400

    Increase of Accounts Receivable (450)

    Decrease in Acrrued Liability (50) (150)

    Net Cash provided by Operating Activities 960

    Cash Flow From Investing Activity :

    Purchase of Plant Assets (130)

    Sale of Held-to-maturity Investment 250

    Net Cash Used by Investing Activities 120

    Cah Flow From Financing Activity

    Issuing Share 130

    Dividend Payement (260)

    Sell Debt Investment (250)

    Net Cash Used by Financing Activities (380)

    Net Increase in cash 700

    Cash Januarry 1,2019 1.100

    Cash December 31,2019 1.800

    You might also like