SOAL 1
Napier Co. memberikan informasi terkait beberapa transaksi selama tahun 2016 sebagai berikut:
SOAL 2
Laporan posisi keuangan untuk Kinder Company menunjukkan informasi berikut. Informasi tambahan
mengenai transaksi dan peristiwa selama tahun 2016 disajikan di bawahnya
Kinder Company
Statements of Financial Position
December 31
2016 2015
Property, plant & equipment $236,500 $150,000
Accumulated depreciation (37,700) (25,000)
Long-term investments 0 15,000
Inventory 35,000 42,000
Accounts receivable (net) 43,300 20,300
Cash 30,900 10,200
$308,000 $212,500
SOAL 3
Hartman, Inc. memiliki laporan keuangan komparatif 2018 dan 2019 sebagai berikut:
2019 2018
Kas dan setara kas 297,000.00 153,000.00
Piutang Usaha 159,000.00 117,000.00
Persediaan 150,000.00 180,000.00
Beban dibayar di Muka 18,000.00 27,000.00
Aset Tetap 1,260,000.00 1,050,000.00
Akumulasi Depre (450,000.00) (375,000.00)
Patent 153,000.00 174,000.00
1,587,000.00 1,326,000.00
Hutang Usaha 153,000.00 168,000.00
Beban yang masih harus dibayar (Akrual) 60,000.00 42,000.00
Hutang hipotek - 450,000.00
Modal saham Preferen 525,000.00 -
Tambahan modal disetor - Saham Preferen 120,000.00 -
Modal Saham Biasa 600,000.00 600,000.00
Saldo Laba 129,000.00 66,000.00
1,587,000.00 1,326,000.00
1,9
Sales
80,000.00
1,0
Cost of sales
89,000.00
8
Gross profit
91,000.00
6
Operating expenses
90,000.00
Net income 2
01,000.00
SOAL 4
Akun-akun laporan posisi keuangan Jamison Corp. pada tanggal 31 Desember 2016 dan 2015 serta
informasi terkait kegiatan tahun 2016 disajikan di bawahnya:
December 31,
2016 2015
Assets
Plant assets $3,400,000 $2,000,000
Accumulated depreciation (900,000) (900,000)
Patent 180,000 200,000
Long-term investments 400,000 600,000
Inventory 1,380,000 1,200,000
Accounts receivable (net) 1,020,000 1,020,000
Short-term investments 600,000 —
Cash 440,000 200,000
Total assets $6,520,000 $4,320,000
Equity and Liabilities
Share capital-ordinary, $10 par $1,600,000 $1,400,000
Share premium-ordinary 800,000 500,000
Retained earnings 1,880,000 980,000
Notes payable (nontrade) 580,000 —
Accounts payable and accrued liabilities 1,660,000 1,440,000
Total equity and liabilities $6,520,000 $4,320,000