Saturday, June 7, 2014

Contoh Soal dan Jawaban Laporan Arus Kas



·         (Preparation of operating Activities Section – Inderect Method,Periodic Inventory)
The Income Statement of Candra Company is shown below.

Candra Company
Income Statement
For The Year Ended December 31,2010
        
      Sales                                                                                      $ 6,900,000
      Cost of Goods Sold :              
         Beginning Inventory                      $ 1,900,000
         Purchases                                          4,400,000
         Goods available for sale                   6,300,000
         Ending Inventory                             1,600,000
         Cost of good sold                                                                  4,700,000
      Gross Profit                                                                             2,200,000
      Operating Expenses :
         Selling Expenses                                 450,000
         Administrative Expenses                    700,000
         Operating Expenses                                                              1,150,000
    
      Net Income                                                                           $ 1,050,000

     


·         Additional Information :
1.      Accounts receivable decreased $ 310,000 during the year.
2.      Prepaid expenses increased $ 170,000 during the year.
3.      Accounts payable to suppliers of merchandise decreased $ 275,000 during the year.
4.      Accrued expenses payable decreased $ 120,000 during year.
5.      Administrative expenses include depreciation expenses $ 60,000.

·         Instructions
Prepare the operating activities section of the statement of cash flow for the year ended
December 31, 2010, for Candra Company,using indirect method and direct method.

·         Answer :

A.    Inderect Method

Candra Company
STATEMENT OF CASH FLOW
For The Year Ended December 31,2010

   Cash Flow From Operating Activities :
     Net Income                                                                                  $ 1,050,000
     Additions :
1.      Accounts receivable                                                                     310,000
5.      Depreciation Expenses                                                                   60,000
Inventory                                                                                     300,000
                                                                                               $ 1,720,000

     Deductions :                                                                                               
2.      Prepaid Expenses                          $ 170,000
3.      Accounts Payable                            275,000
4.      Accrued Expense Payable               120,000
                                                                                                  ( 565,000 )
   Net Cash provided by operating expenses                                     $  1,155,000



B.     Direct Method

Candra Company
Statement of Cash Flow
For The ended December,31,2101
 
   Cash Flow from Operating Activities :
     Sale                                                                                    $ 6,900,000
     Inventory                                                                                 300,000
     Receivable                                                                               310,000
                                                                                                $ 7,510,000

    Cost of goods Sold                          ( $ 4,700,000 )
    Account Payable                              ( $    275,000  )
    Accrued Expense Payable                ( $   120,000  )
    Prepaid Expenses                             ( $   170,000  )
    Operating Expense                            ( $ 1,090,000 )
                                                                                             ( $ 6,355,000 )

   Net Cash provided by operating expense                            $ 1,155,000


Oke, agan – agan semua pasti bertanya – tanya kenapa operating expense y $ 1,090,000 padahal pada neraca tertera bahwa operating expensenya $ 1,150,0000.

Et, Jangan Salah agan – agan coba, agan lihat pernyataan pada informasi tambahan no.5 ya, disitu kan dibilang kalau administrative expense sudah termasuk $ 60,000 beban penyusutan, so kita kurangi 60,000 itu dari $ 1,150,000 maka dapat hasilnya $ 1,150,000 gan, karena dalam direct method akun penyusutan tidak dimasukkan.

( Oke, Eat’ers all surely enquire - ask why operating expense y $ 1,090,000 though balance as
 described that operating expensenya $ 1,150,0000. Et, Don'T be Wrong Eat’ers try see the
 statement at supplementary information no.5 yes, there spelled out members by if
 administrative expense have the inclusive of $ 60,000 decrease burden, our so lessen the 60,000
 that from $ 1,150,000 hence earn its result $ 1,150,000, because in direct method account
 depretiation expenseis not entered/included. )

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