Tugas Personal ke-1

(Minggu 2 / Sesi 3)
Teori (20%)

1. Jelaskan 2 jenis subsequent events!

2. Klasifikasi masing-masing berikut ini sebagai aset lancar (CA), aset tidak lancar (NA),
Kewajiban Lancar (CL), Kewajiban Tidak Lancar (NL), atau akun Ekuitas (E). Pilih
klasifikasi terbaik atau paling sering digunakan.

Account Balance Sheet items

Supplies CA
Notes receivable CA
Unearned subscription revenue CL
Account payable CL
Retained earnings NL
Account receivable CA
Preferred stock NL
Plant NA
Prepaid rent CA
Capital NL
Wages payable CL
Mortgage bonds payable NL
Unearned interest CL
Marketable securities CA
Paid-in capital from sale of treasury stock NL
Land NA
Inventories CA
Taxes accrued CL
Cash CA

Kasus (80%)

INTRODUCTION TO FINANCIAL STATEMENT AND OTHER FINANCIAL

REPORTING TOPICS (10%)

1. Perusahaan Darlene Cook terlibat dalam transaksi berikut selama bulan Juli ：

July 1 Akuisisi tanah seharga $ 10.000. Perusahaan membayar tunai.

July 8 Pelanggan yang ditagih sebesar $ 243.000. Hal ini menunjukkan adanya
peningkatan pendapatan. Pelanggan telah ditagih dan akan membayar di kemudian

ACCT6250 – Accounting and Financial Management

 hari. Aset, piutang, telah dicatat.

July 12 Mengeluarkan biaya perbaikan untuk perbaikan $ 24.600. Perusahaan Darlene

Cook setuju untuk membayar dalam 60 hari. Transaksi ini melibatkan peningkatan
hutang dagang dan biaya perbaikan.

July 15 Menerima cek sebesar $ 24,500 dari pelanggan yang sebelumnya ditagih.
Transaksi ini adalah pengurangan piutang.

July 20 Membayar $ 300 untuk persediaan. Hal ini sebelumnya ditetapkan sebagai
kewajiban, yaitu hutang dagang.

July 24 Membayar upah dalam jumlah $ 400. Hal ini untuk pekerjaan yang dilakukan
selama bulan Juli.

Diminta: Catat transaksi menggunakan T-account.

BALANCE SHEET AND INCOME STATEMENT (70%)

1. Informasi berikut diperoleh dari akun Tardodo, Inc., pada tanggal 31 Desember 2012.
Informasi ini disajikan dalam urutan acak.

Common stock, authorized 21,000 shares at 10,000

21 par value, issued 10,000 shares
Additional paid-in capital 38,000
Cash 13,000
Marketable securities 17,000
Accounts receivable 26,000
Accounts payable 15,000
Current maturities of long-term debt 11,000
Mortgage payable 80,000
Bonds payable 70,000
Inventory 30,000
Land and building 57,000
Machinery and equipment 125,000
Goodwill 8,000
Patents $ 10,000
Other assets 50,000
Deferred income taxes (long-term liability) 18,000
Retained earnings 33,000
Accumulated depreciation 61,000

ACCT6250 – Accounting and Financial Management

Diminta:
Siapkan neraca yang diklasifikasi dalam bentuk laporan. Untuk aset, gunakan klasifikasi
current assets, plant and equipment, intangibles, and other asset. Untuk liabilitas, gunakan
klasifikasi current liabilities and long-term liabilities.

2. Informasi berikut adalah milik Circle Automotive yang mencakup tahun yang berakhir
pada 2012：

Administrative expense $2,000

Dividend income 10,000

Income taxes $ 100,000

Interest expense 20,000

Merchandise inventory，1/1 650,000

Merchandise inventory，12/31 440,000

Flood loss (net of tax） 30,000

Purchases 460,000

Sales 1,000,000

Selling expenses 43,000

Diminta

a. Siapkan multiple-step income statement.

b. Dengan asumsi 100.000 saham biasa beredar, hitung laba per saham sebelum pos luar
biasa dan laba bersih per saham.

c. Siapkan single-step income statement.

ACCT6250 – Accounting and Financial Management

Jawab:
1. Ada 2 jenis subsequent events:

• Yang berpengaruh pada angka-angka dalam laporan keuangan periode sebelumnya,

misalnya kebangkrutan pelanggn akan mempengaruhi angka allowance for doubtful
accounts.
• Yang tidak berpengaruh pada angka-angka dalam laporan keuangan periode
sebelumnya tetapi harus dilaporkan dalam catatan atas laporan keuangan, misalnya
penjualan bonds atau capital stocks dalam jumlah yang signifikan

KASUS

LAND
Date Particulars Amount Date Particulars Amount
Jul-01 To cash 10.000

CASH
Date Particulars Amount Date Particulars Amount
Jul-01 By land 10.000
Jul-20 By accounts payable 300
Jul-24 By wages 4.000

ACCOUNTS RECEIVABLE
Date Particulars Amount Date Particulars Amount
Jul-08 Sales 243.000 Jul-15 By Bank 24.500

SALES
Date Particulars Amount Date Particulars Amount
Jul-08 Accoiunt receivable 243.000

ACCT6250 – Accounting and Financial Management

 ACCOUNTS PAYABLE
Date Particulars Amount Date Particulars Amount
Jul-20 Cash 300 Jul-12 By repairs 24.600

REPAIRS
Date Particulars Amount Date Particulars Amount
Jul-12 To account 24.600

BANK
Date Particulars Amount Date Particulars Amount
Jul-15 Account payable 24.500

WAGES
Date Particulars Amount Date Particulars Amount
Jul-24 To cash 400

ACCT6250 – Accounting and Financial Management

 BALANCE SHEET
Particulars Amount Amount
Assets
Current Assets:
Cash 13.000
Account receivable 26.000
Marketable securities 17.000
Inventory 30.000
Current Assets 86.000
Non-current Assets:
Fixed:
Land and building 57.000
rchinery and equipment 125.000
Less: Accumulated depreciation 61.000
Fixed assets 121.000
Intangible assets 18.000
Other assests 50.000
Total assets 275.000
Liabilities and shareholders equity
Current liabilities
Account payable 15.000
Bonds payable 70.000
Current Assets 85.000
Longterm liabitilies:
Current maturities of long term debt 11.000
Mortage payable 80.000
Deferred income taxes (longterm liabities 18.000
Longterm liabitilies 109.000
Shareholders equity:
Common stock issued 10.000
Additional pain in capital 38.000
Retained earnings 33.000
Shareholders equity 81.000
Total liabilities and share holders equity 275.000

ACCT6250 – Accounting and Financial Management

 MULTISTEP INCOME STATEMENT
Particulars Amount Amount

Sales 1.000.000
Cost of good sold

Beginning inventory 650.000

Add purcahes 460.000

Less: endiong inventory 440.000 670.000

Gross profit 330.000
Operating expenses

Selling expenses 43.000

Administrative expenses 2.000 45.000
Operating profit 285.000
Add: non operating income
Dividend income 10.000
Less: non operating expenses

Interest expenses 20.000

Flood loss 30.000 50.000

Profit before tax 245.000
Less: income taxes 100.000
Profit after tax 145.000
Add: extraordinary items
Flood loss 30.000
Profit after tax 175.000

Number of outsatnding shares 100.000

Earning per share before extraordinary items 1,75
Eraning per share 1,45

ACCT6250 – Accounting and Financial Management

 SINGLE STEP INCOME STATEMENT
Particulars Amount Amount
Revenue
Sales 100.000
Dividend income 10.000
Total revenue 101.000

Expenses and loses

Cost of good sold 670.000
Administrative expenses 2.000
Intrest expenses 20.000
Flood loss 30.000
Selliong expenses 43.000
Total expenses and loses 765.000
Net income before tax 245.000
Income tax 100.000
Net income 145.000

Terimakasih

Nama : Handi Jayadi

NIM : 2301975410

ACCT6250 – Accounting and Financial Management