Nama : Fahmi Nur Alfiyan

NIM : MAT81766
Matkul : Recording Sale of income, Non-Trading To redeem long-term debt Condensed Statement of
Akuntansi Keuangan Bonds (shares only) at fair value or reacquire ordinary Financial Position
100.000 Cash with changes reported as shares (treasury shares)
Corporations: Treasury Shares other comprehensive STATEMENT OF
Organization, Share xxx income in the CASH FLOWS – 2020 2019
Transactions, and Debt Investments comprehensive income INDIRECT METHOD
Equity statement, Held-for- Cash Flows from 15.000 17.500
Accounting for Collection (debt only) at Operating Activities 800.000 632.500
Ordinary Shares 80.000 xxx amortized cost. Net Income
1.020.000 945.000
Cash proceeds from Share Premium – Gain on Sale of Debt Trading Securities
1.835.000 1.595.000
issuing par value shares if Treasury Investments Illustration
equal to par value: xxx xxx
Cash
20.000
Sale of treasury shares Gain or Losses on Sale Investments Adjustments to reconcile
reports on “Other Income net income to net cash 275.400 270.000
below cost:
Sells an additional 800 and Expense” in the of Pace SA provided by operating 727.600 525.000
xxx Income Statement. activities: 1.003.000 795.000
Share Capital Ordinary
treasury shares on
October at $ 70 per share, Accounting for Share are Depreciation Expense
Investments
classified as
it makes the following
entry. Holding of Less Than 487.500 497.000
Cash 20% xxx 344.500 303.000
Recording Acquition of
Shares:
trading Loss on Disposal of Plant
Assets
832.000 800.000
xxx 1.835.000 1.595.000
Cash proceeds from 56.000
Share Investments
securities on xxx
Decrease in Accounts
issuing par value shares if Share Premium – In assets section, plant
greater than par value:
Cash
Treasury 8.000
Cash
xxx
December Receivable
xxx
assets (net) increased
Treasury Shares 167.500 or 26,5%
31, 2020. Increase in Inventory
In the equity section,
xxx Trading Securities, December 31, 2020 retained earnings
xxx increased 202.600 or
Recording Dividends: Cost Fair Value Unrealized Gain (xxx)
Share Capital – 38,6%
Cash (Loss)
Increase in Prepaid
Ordinary 64.000 In the liabilities section,
xxx 50,000 48,000 Expenses current liabilities
On December, sells its xxx
Share Premium – 90,000 99,000 (xxx) increased 41.500 or
remaining 2.200 shares at Dividend Revenue140,000
Ordinary 147,000 Increase in Accounts 13,7%
$ 70 per share and makes
xxx the following entry. The adjusting entry to Payable
Issuing no-par ordinary record unrealized gain on xxx Vertical Analysis,
Cash xxx
shares with stated value: trading securities for Pace Decrease in Income evaluates financial
Recording Sale of Shares: SA is: Taxes Payable
Cash 154.000 statement data by
Cash Fair Value Adjustment – (xxx)
Share Premium – expressing each item in a
Treasury 12.000 Trading 7.000 financial statement as a
xxx Unrealized Gain or
xxx Retained Earnings Loss on Sale of Share Loss – Income percentage of a base
Share Capital – 10.000 Investments xxx amount.
Ordinary Treasury Shares 7.000 a vertical analysis of the
Share Investments Investments of Pace SA
xxx statement of financial
Share Premium – are classified as trading position data for Garcia
Ordinary 176.000 securities on December xxx in columnar form for
xxx 31, 2021.
xxx When a company fully Gain or Losses on Sale Net Cash Provided by 2020.
Trading Securities, December 31, 2021
Issuing no-par ordinary
shares not assign a stated
depletes
balance
the
in
credit
Share
reports on “Other Income
and Expense” in the Cost Fair Value
Operating Activities
Condensed
value:
Statement
Premium – Treasury, it Income Statement.
Cash debits to Retained Holding Between 20% 40,000 41,000 xxx
Earnings any additional 80,000 74,000 Cash Flows from
xxx excess of cost over
and 50%
Recording Acquisition of 120,000 115,000 Investing Activities of Financial
Share Capital – selling price. The adjusting entry to Purchase of Building
Ordinary
xxx
Shares:
Milar plc acquires 30% of record unrealized loss on Position
Retained Earnings the ordinary shares of trading securities for Pace (xxx) 2020
Issuing Ordinary Statement Beck plc for $120.000 on SA is: it come from $ Purchase of Equipment
Shares for Servives or Amount Percent
Balance, January 1 January 1, 2020: 7.000 + ($5.000)
Non-Cash Assets Add: Net Income Share Investments Unrealized Gain or Loss (xxx)
Ordinary Shares for Less: Disposal of Plant Assets 15.000 0,8%
– Income 12.000
Services: Cash Dividens 800.000 43,6%
Fair Value Adjustment
Organization Expense Share Dividends – Trading 1.020.000 55,6%
120.000
Balance, December 31 12.000 xxx 1.835.000 100%
Cash
Statement of Financial Statement of Cash Net Cash Used by
xxx Position (Partial) Flows Investing Activities
Share Capital – Equity: Classification of Cash 275.400 15,0%
Ordinary Share Capital – Flows: xxx 727.600 39,7%
xxx Preference Operating Activities: Issuance of Ordinary 1.003.000 54,7%
Share Premium – Share Capital – Ordinary 120.000
Income Statement Shares
Ordinary Ordinary Share Recording Revenue and
Activities, Investing xxx
xxx Dividends Distributable Dividends:
Activities: Changes in Payment of Cash 487.500 26,5%
Ordinary Shares for Non- Share Premium – For 2020, Beck report net
Investments and Non- Dividends
Cash Assets: Preference income of $100.000. It 344.500 18,8%
Current Assets, Financing (xxx)
Land Share Premium – declares and pays a 832.000 45,3%
Activities: Changes in Net Cash Used by
Ordinary $40.000 cash dividend. 1.835.000 100%
Non-Current Liabilities Financing Activities
xxx Retained Earnings (see Journal for 31 December,
and Equity.
Share Capital – Note X) 2020:
TYPES OF CASH
Ordinary Total Equity Share Investments Ratio Analysis,
INFLOWS AND xxx
xxx Compute the Allocation OUTFLOWS: Net Increase in Cash expresses the relationship
Share Premium – of the Cash Dividend to 30.000 among selected items of
Operating Activities-
Ordinary Preference and Revenue from Share financial statement data.
Income Statement Items
xxx Ordinary Shares Investments
Cash Inflows: xxx
Accounting for Total Cash Dividend 30.000
From sale of goods or Cash at Beginning of
Preference Shares Less:Allocation to Cash
services Period
Preference shares may Preference Share: From interest received
have a par value or no- Dividend in Arrears 20x2 12.000
and dividends received
par value: 20x3 Dividend Share Investments
Cash Outflows: xxx
Cash proceeds from Remainder to Ordinary To suppliers for inventory Cash at End of Period
issuing par value shares if Shares To employee for wages
greater than par value: 12.000
To goverment for taxes
Cash Investments Holding of More than
To lenders for interest
Accounting for Debt 50%:
To others for expenses
xxx Investments When a company owns
Investing Activies- xxx
Share Capital – Recording Acquisition more than 50% of the
Changes in Investments Note 1
Preference of Bonds ordinary shares of
and Non-Current Assets Non-Cash Investing and
xxx Debt Investments another company, it
Cash Inflows: Financing Activities
Share Premium – usually prepares
From sale of property, Issuance of Bonds
Preference xxx consolidated financial
plant, and equipment Payable to Purchase Land
xxx Cash statements. These
From sale of investments
Accounting for statements present the
in debt or equity
Treasury Shares total assets and liabilities
securities of other entities
Purchase of Treasury xxx controlled by the parent xxx
From collection of
Shares: Recording Bond company. They also
principal on loans to
On February, acquires Interest present the total revenues Free Cash Flow =
other entities
4.000 shares of its stock Adjustment: and expenses of the Net Cash Provided by
Cash Outflows:
at $ 80 per share. The Interest Receivable subsidiary companies. Operating Activities –
To purchase property,
entry is as follows. Valuing and Reporting Capital Expenditures –
plant, and equipment
Treasury Shares Investments Cash Dividends
To purchase investments
320.000 Debt investments are Financial Analysis: The
xxx in debt or equity
Cash classified into two Big Picture
Interest Revenue securities of other entities
categories: Trading Basics of Financial
To make loans to other
Securities and Held-for- Statement Analysis
entities
320.000 Collection Securities. Tools of Analysis:
Financing Activities-
Sale of treasury shares Share Investments are We use various tools to
Changes in Non-
above cost: classified into two evaluate the significance
xxx Current Liabilities and
A corporation does not categories: Trading of financial statement
Receipt: Equity
realize a gain or suffer a Securities and Non- data. Three commonly
Cash Cash Inflows:
loss from shares Trading Securities. used tools are as follows.
From sale of ordinary
transactions with its own These guidelines apply to Horizontal Analysis,
shares
shareholders. all debt securities and to evaluates a series of
xxx From issuance of long-
Example: Sell for $ 100 those share investments financial statement data
Interest Receivable term debt (bond and
per share 1.000 of the in which the holdings are over a period of time.
notes)
4.000 treasury shares less than 20%. a horizontal analysis of
Cash Outflows:
previously acquired at $ Categories of Securities: the statement of financial
To shareholders as
80 per share. Trading (both debt and position data for XYZ
dividends
Cash shares) at fair value with using 2019 as a base.
xxx changes reported in net