1. Berikut ini adalah Laporan Posisi Keuangan Komparasi dari Velo Company.

VELO COMPANY
Comparative Statement of Financial Position
December 31
Assets 2019 2018
Cash $ 63,000 $ 22,000
Accounts receivable 85,000 76,000
Inventory 170,000 189,000
Land 75,000 100,000
Equipment 270,000 200,000
Accumulated depreciation—equipment (66,000) (32,000)
Total $597,000 $555,000
Liabilities and Stockholders’ Equity
Accounts payable $ 39,000 $ 47,000
Bonds payable 150,000 200,000
Share capital ordinary ($1 par) 216,000 174,000
Retained earnings 192,000 134,000
Total $597,000 $555,000

Informasi tambahan:
1) Laba bersih tahun 2019 adalah $93,000.
2) Dividen tunai yang diumumkan dan dibayar sebesar $35,000.
3) Hutang dividen senilai $50,000 telah dilunasi secara tunai sebesar $50,000.
4) Saham biasa telah diterbitkan secara tunai senilai $42,000.
5) Tidak ada equipment yang terjual selama tahun 2019, namun tanah terjual pada harga
perolehannya.
Diminta
Siapkan Laporan Arus Kas untuk tahun 2019 menggunakan metode tidak langsung (urut di daftar
hadir no 1, 34 dan 35).

2. Berikut adalah Comparative Statement of Financial Position dari Rodriquez Corporation

RODRIQUEZ CORPORATION
Comparative Statement of Financial Position
December 31
2019 2018
Cash $ 15,200 $ 17,700
Accounts receivable 25,200 22,300
Investments 20,000 16,000
Equipment 60,000 70,000
Accumulated depreciation—equipment (14,000) (10,000)
Total $106,400 $116,000
Accounts payable $ 14,600 $ 11,100
Bonds payable 10,000 30,000
Share capital-ordinary 50,000 45,000
Retained earnings 31,800 29,900
Total $106,400 $116,000

Informasi Tambahan:
1. Laba bersih adalah $18,300.
2. Dividen telah diumukan dan dibayar sebesar $16,400.
3. Equipment dengan harga perolehan $10,000 dan telah disusutkan dengan akumulasi
penyusutan sebesar $1,200 telah terjual secara tunai dengan harga $3,300.
4. Semua perubahan pada saldo akun mempunyai pengaruh pada laporan arus kas kecuali
akumulasi penyusutan.
Diminta:
Siapkan Laporan Arus Kas untuk tahun 2019 menggunakan metode tidak langsung (urut di daftar
hadir no 2, 33 dan 36).
3. Comparative Statement of Financial Position dari International Company disajikan berikut ini.
INTERNATIONAL COMPANY
Comparative Statement of Financial Position
December 31
Assets 2019 2018
Cash $ 73,000 $ 22,000
Accounts receivable 85,000 76,000
Inventory 180,000 189,000
Land 75,000 100,000
Equipment 250,000 200,000
Accumulated depreciation—equipment (66,000) (42,000)
Total $597,000 $545,000
Liabilities and Stockholders’ Equity
Accounts payable $ 34,000 $ 47,000
Bonds payable 150,000 200,000
Share capital-ordinary ($1 par) 214,000 164,000
Retained earnings 199,000 134,000
Total $597,000 $545,000
Tambahan Informasi:
1. Laba bersih tahun 2019 adalah $135,000.
2. Dividen senilai $70,000 telah diumumkan dan dibayar.
3. Hutang dividen sebesar $50,000 telah dilunasi secara tunai sebesar $50,000.
4. Saham biasa telah diterbitkan secara tunai sebesar $50,000.
5. Beban depresiasi sebesar $24,000.
6. Penjualan untuk tahun 2019 sebesar $978,000.
Diminta:
Siapkan Laporan Arus Kas untuk Tahun 2019 dengan metode tidak langsung (urut di daftar hadir
no 3, 32 dan 37).

4. Comparative Statement of Financial Position dari Nosker Company disajikan berikut.

NOSKER COMPANY
Comparative Statement of Financial Position
December 31
Assets 2019 2018
Cash $ 38,000 $ 20,000
Accounts receivable 30,000 14,000
Inventory 27,000 20,000
Equipment 60,000 78,000
Accumulated depreciation—equipment (29,000) (24,000)
Total $126,000 $108,000
Liabilities and Stockholders’ Equity
Accounts payable $ 24,000 $ 15,000
Income taxes payable 7,000 8,000
Bonds payable 27,000 33,000
Share capital ordinary 18,000 14,000
Retained earnings 50,000 38,000
Total $126,000 $108,000

NOSKER COMPANY
Income Statement
For the Year Ended December 31, 2019
Sales revenue $242,000
Cost of goods sold 175,000
Gross profit 67,000
Operating expenses 24,000
Income from operations 43,000
Interest expense 3,000
 Income before income taxes 40,000
Income tax expense 8,000
Net income $ 32,000

Data tambahan:
1. Dividen telah diumukan dan dibayar secara tunai sebesar $20,000.
2. Pada tahun ini, equipment telah dijual secara tunai seharga $8,500. Equipment ini memiliki
harga perolehan awal $18,000 dan nilai buku $8,500 pada saat dijual.
3. Beban depresiasi sebesar $14,500 sudah termasuk dalam beban operasi.
4. Penjualan dan pembelian dilakukan secara kredit.
Diminta
Siapkan Laporan Arus Kas untuk tahun 2019 dengan metode langsung (urut di daftar hadir no 4, 31
dan 38) dan metode tidak langsung (urut di daftar hadir no 5, 30 dan 39).

5. Comparative Statement of Financial Position dari Cheng Inc. adalah sebagai berikut.
CHENG INC.
Comparative Statement of Financial Position
December 31
Assets 2019 2018
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
Accumulated depreciation—equipment (50,000) (52,000)
Total $682,500 $514,750
Liabilities and Stockholders’ Equity
Accounts payable $112,000 $ 67,300
Accrued expenses payable 16,500 17,000
Bonds payable 110,000 150,000
Share capital ordinary 220,000 175,000
Retained earnings 224,000 105,450
Total $682,500 $514,750

CHENG INC.
Income Statement
For the Year Ended December 31, 2019
Sales revenue $392,780
Less:
Cost of goods sold $135,460
Operating expenses, excluding depreciation 12,410
Depreciation expense 46,500
Income tax expense 27,280
Interest expense 4,730
Loss on disposal of plant assets 7,500 233,880
Net income $158,900

Tambahan Informasi :
a) Equipment baru dengan harga perolehan $85,000 telah dibeli secara tunai pada tahun ini.
b) Equipment lama yang mempunyai harga perolehan awal $57,500 telah terjual secara tunai pada
harga $1,500.
c) Obligasi telah jatuh tempo dan dilunasi secara tunai pada nilai nominal.
d) Dividen tunai sebesar $40,350 telah diumumkan dan dibayarkan untuk tahun ini.
Diminta:
Siapkan Laporan Arus Kas untuk Tahun 2019 dengan menggunakan metode langsung (urut di
daftar hadir no 6, 29 dan 40) dan metode tidak langsung (urut di daftar hadir no 7, 28 dan 41).
6. Berikut ini Laporan Posisi Keuangan Komparasi dari Village Markets, Inc. per 31 Desember 2018 dan 31
Desember 2019:
Dec. 31, 2019 Dec. 31, 2018
Assets
Cash $ 421,900 $ 456,700
Accounts receivable (net) 397,200 365,700
Inventories 658,900 623,100
Investments — 175,000
Land 230,000 —
Equipment 590,000 450,000
Accumulated depreciation (282,100) (234,500)
Total $2,015,900 $1,836,000
Liabilities and Stockholders’ Equity
Accounts payable (merchandise creditors) $ 471,200 $ 456,300
Accrued expenses (operating expenses) 40,000 45,300
Dividends payable 61,000 58,000
Share capital ordinary, $1 par 23,000 20,000
Share premium ordinary 195,000 120,000
Retained earnings 1,225,700 1,136,400
Total $2,015,900 $1,836,000

Laporan Laba Rugi untuk tahun yang berakhir 31 Desember 2019:

Sales $4,367,800
Cost of merchandise sold 2,532,000
Gross profit $1,835,800
Operating expenses:
Depreciation expense $ 47,600
Other operating expenses 1,257,900
Total operating expenses 1,305,500
Operating income $ 530,300
Other expense:
Loss on sale of investments 25,000
Income before income tax $ 505,300
Income tax expense 175,000
Net income $ 330,300
Berikut ini tambahan informasi yang diperlukan untuk penyusunan Laporan Arus Kas.
a) Equipment dan land telah diperoleh secara kas.
b) Tidak ada penjualan equipment selama tahun ini.
c) Investasi telah dijual secara tunai senilai $150,000.
d) Saham biasa telah diterbitkan secara tunai.
e) Telah didebitkan retained earnings sebesar $241,000 untuk dividen tunai.
Diminta :
Siapkan Laporan Arus Kas untuk tahun yang berakhir 31 Desember 2019 dengan menggunakan metode
langsung (urut di daftar hadir no 8, 27 dan 42) dan metode tidak langsung (urut di daftar hadir no 9, 26
dan 43).

7. The comparative Statement of Financial Positions of Winner’s Edge Sporting Goods, Inc., for December
31, 2019 and 2018, is as follows:
Dec. 31, 2019 Dec. 31, 2018
Assets
Cash $ 464,100 $ 395,800
Accounts receivable (net) 163,200 145,700
Inventories 395,000 367,900
Investments 0 120,000
Land 160,000 0
Equipment 695,500 575,500
Accumulated depreciation—equipment (194,000) (168,000)
Total $1,683,800 $1,436,900
Liabilities and Stockholders’ Equity
Accounts payable (merchandise creditors) $ 228,700 $ 210,500
Accrued expenses (operating expenses) 16,500 21,400
Dividends payable 14,000 10,000
Common stock, $10 par 75,000 60,000
Paid-in capital in excess of par 265,000 175,000
Retained earnings 1,084,600 960,000
Total $1,683,800 $1,436,900

The income statement for the year ended December 31, 2019, is as follows:
Sales $1,580,500
Cost of merchandise sold 957,300
Gross profit $ 623,200
Operating expenses:
Depreciation expense $ 26,000
Other operating expenses 329,400
Total operating expenses 355,400
Operating income $ 267,800
Other income:
Gain on sale of investments 12,000
Income before income tax $ 279,800
Income tax expense 99,200
Net income $ 180,600

The following additional information was taken from the records:

a) The investments were sold for $132,000 cash.
b) Equipment and land were acquired for cash.
c) There were no disposals of equipment during the year.
d) The common stock was issued for cash.
e) There was a $56,000 debit to Retained Earnings for cash dividends declared.
Instructions
Prepare a statement of cash flows, using the direct method (urut di daftar hadir no 10, 25) dan metode
tidak langsung (urut di daftar hadir no 11, 24).

8. The comparative Statement of Financial Positions of True-Tread Flooring Co. for Dec. 31, 2019 and
2018, is as follows:
Dec. 31, 2019 Dec. 31, 2018
Assets
Cash $ 68,900 $ 53,700
Accounts receivable (net) 89,200 85,400
Inventories 145,800 132,700
Investments 0 45,000
Land 105,500 0
Equipment 210,800 185,600
Accumulated depreciation (52,800) (45,100)
Total $567,400 $457,300

Liabilities and Stockholders’ Equity

Accounts payable (merchandise creditors) $104,300 $100,200
Accrued expenses (operating expenses) 15,200 14,300
Dividends payable 12,000 10,000
Common stock, $11 par 55,000 50,000
Paid-in capital in excess of par 200,000 100,000
Retained earnings 180,900 182,800
Total $567,400 $457,300
The following additional information was taken from the records of True-Tread Flooring Co.:
a) Equipment and land were acquired for cash.
b) There were no disposals of equipment during the year.
c) The investments were sold for $41,000 cash.
d) The common stock was issued for cash.
e) There was a $46,100 credit to Retained Earnings for net income.
f) There was a $48,000 debit to Retained Earnings for cash dividends declared.
Instructions
Prepare a statement of cash flows, using the indirect method (urut di daftar hadir no 12, 23) dan metode
langsung (urut di daftar hadir no 13, 22)

9. The comparative Statement of Financial Positions of Sky-Mate Luggage Company at December 31,
2019 and 2018, is as follows:
Dec. 31, 2019 Dec. 31, 2018
Assets
Cash $ 184,200 $ 165,400
Accounts receivable (net) 252,100 224,300
Inventories 300,200 348,700
Prepaid expenses 9,500 8,000
Land 120,000 120,000
Buildings 600,000 425,000
Accumulated depreciation—buildings (215,000) (194,000)
Machinery and equipment 310,000 310,000
Accumulated depreciation—machinery & equipment (83,500) (75,000)
Patents 50,000 54,000
Total $1,527,500 $1,386,400

Liabilities and Stockholders’ Equity

Accounts payable (merchandise creditors) $ 284,300 $ 295,700
Dividends payable 15,000 10,000
Salaries payable 19,500 22,500
Mortgage note payable, due 2027 70,000 —
Bonds payable — 102,000
Common stock, $1 par 22,000 20,000
Paid-in capital in excess of par—common stock 150,000 50,000
Retained earnings 966,700 886,200
Total $1,527,500 $1,386,400

An examination of the income statement and the accounting records revealed the following additional
information applicable to 2019:
a) Net income, $140,500.
b) Depreciation expense reported on the income statement: buildings, $21,000; machinery and
equipment, $8,500.
c) Patent amortization reported on the income statement, $4,000.
d) A building was constructed for $175,000.
e) A mortgage note for $70,000 was issued for cash.
f) 2,000 shares of common stock were issued at $51 in exchange for the bonds payable.
g) Cash dividends declared, $60,000.
Instructions
Prepare a statement of cash flows, using the indirect method (urut di daftar hadir no 14, 21) dan metode
langsung (urut di daftar hadir no 15, 20)
10.The comparative Statement of Financial Positions of Heaven’s Bounty Nursery Inc. for December 31,
2019 and 2018, is as follows:
Dec. 31, 2019 Dec. 31, 2018
Assets
Cash $ 134,200 $154,300
Accounts receivable (net) 203,200 189,700
Inventories 267,900 243,700
Investments — 110,000
Land 140,000 —
Equipment 290,000 210,000
Accumulated depreciation (112,300) (93,400)
Total $ 923,000 $814,300

Liabilities and Stockholders’ Equity

Accounts payable (merchandise creditors) $ 192,100 $175,400
Accrued expenses (operating expenses) 12,400 14,600
Dividends payable 32,100 30,400
Common stock, $1 par 10,000 8,000
Paid-in capital in excess of par—common stock 180,000 100,000
Retained earnings 496,400 485,900
Total $ 923,000 $814,300

The income statement for the year ended December 31, 2019, is as follows:
Sales $965,000
Cost of merchandise sold 503,200
Gross profit $461,800
Operating expenses:
Depreciation expense $ 18,900
Other operating expenses 258,300
Total operating expenses 277,200
Operating income $184,600
Other income:
Gain on sale of investments 22,000
Income before income tax $206,600
Income tax expense 69,400
Net income $137,200
The following additional information was taken from the records:
a) Equipment and land were acquired for cash.
b) There were no disposals of equipment during the year.
c) The investments were sold for $132,000 cash.
d) The common stock was issued for cash.
e) There was a $126,700 debit to Retained Earnings for cash dividends declared.
Instructions
Prepare a statement of cash flows, using the direct method (urut di daftar hadir no 16,19) dan metode
tidak langsung (urut di daftar hadir no 17,18)