NERACA KOMPARATIF
31 DESEMBER
Informasi tambahan :
1. Beban operasi termasuk beban depresiasi sebesar $33,000 dan beban (kadaluarsa) dari
beban dibayar di muka sebesar $2,000
2. Tanah dijual pada nilai bukuna secara tunai
3. Dividen kas sebesar $55,000 diumumkan dan dibayarkan pada tahun 2005
4. Beban bunga sebesar $12,000 dibayar tunai
5. Peralatan dengan biaya perolehan $166,000 dibeli tunai. Peralatan dengan biaya perolehan
$41,000 dan nilai buku $36,000 dijual seharga $34,000
6. Obligasi senilai $10,000 dilunasi secara tunai sebesar nilai bukunya. Obligasi senilai $30,000
diubah menjadi saham biasa
7. Saham biasa (nilai nominal $1) senilai $130,000 diterbitkan untuk kas
8. Utang usaha terkait dengan pemasok barang dagang
Cash receipt from customers
Pendapatan dari penjualan 890.000
kurangkan kenaikan piutang usaha 42.000 sbg indikator adanya pendapatan dari penjualan secara kredit sehingga tdk meningkatkan jml cash
848.000
To supplier
Cost of Goods sold $ 465.000
Inventory naik 54.000 sbg indikator ada penambahan pembelian Inventory, tapi kalau sebaliknya inv menurun artinya ada nilai dari cogs tsb yg bukan berasal dari purchase
purchase 519.000
payable turun 17.000 sbg indikator ada penambahan kas yg dibayarkan kpd Supplier atas pembelian inventory (secara kredit) sblmnya
536.000 jumlah yg dibayarkan to supplier
Peralatan:
awal 68.000
beli 166.000
234.000
jual 41.000
193.000
AZKIYA COMPANY
INCOME STATEMENT
FOR THE YEAR ENDED 31 DECEMBER, 2017
Cash flows from operating activities: Cash flows from operating activities:
Net income $ 125.000 Cash receipt from customers $ 848.000
Adjustment to reconcile net income to net
cash provided by operating activities: Cash payment:
Depreciation Expense $ 33.000 To supplier $ 536.000
Loss on Sale $ 2.000 For operating expense $ 176.000
Increase Account Receivable $ (42.000) For interest expense $ 12.000
Increase Inventory $ (54.000) For income taxes $ 65.000
Decrease Prepaid expense $ 2.000 $ 789.000 (-)
Decrease Account Payable $ (17.000) Net cash provided from operating activities $ 59.000
Decrease accrued expense payable $ 10.000 Cash flows from investing activities:
$ (66.000) Sales of Land $ 25.000
Net cash provided from operating activities $ 59.000 Sales of Equipment $ 34.000
Cash flows from investing activities: Purchase of Equipment $ (166.000)
Sales of Land $ 25.000 Net cash provided from investing activities $ (107.000)
Sales of Equipment $ 34.000 Cash flows from financing activities:
Purchase of Equipment $ (166.000) Redemption of Bonds $ (10.000)
Net cash provided from investing activities $ (107.000) Issue of Share-Ordinary $ 130.000
Cash flows from financing activities: Paid dividend $ (55.000)
Redemption of Bonds $ (10.000) Net cash provided from financing activities $ 65.000
Issue of Share-Ordinary $ 130.000 Net cash increase $ 17.000
Paid dividend $ (55.000) Cash at beginning period $ 37.000
Net cash provided from financing activities $ 65.000 Cash at end period $ 54.000
Net cash increase $ 17.000
Cash at beginning period $ 37.000
Cash at end period $ 54.000