Kelompok 3

Tugas Kelompok ke-4 Week 9

ALBERT FIRMAN ARDIANSYAH 2602292080

2. BAIQ ERZY ALVIA DANINGRUM 2602292710
3. YESLIN MARGARETA
2602283265
4. GANDA CHRISTOPHER MANASYE 2602292875
5. NADA NABILAH AZZAHRA 2602293700

Soal 1
Berikut ini adalah transaksi investasi yang dilakukan oleh Solar Co selama tahun 2017
1 Feb Membeli 600 saham biasa SUM seharga €32.400.
1 Mar Membeli 800 saham biasa PIC seharga €20.400
1 Apr Membeli 50 €1.000, 7% obligasi Venesia seharga €50.000. Bunga dibayarkan
setiap tahun pada tanggal 1 Oktober.
1 Jul Menerima dividen tunai sebesar €0,60 per saham atas saham biasa SUM.
1 Agt Menjual 200 saham biasa SUM dengan harga €57 per saham.
1 Sept Menerima dividen tunai €1 per saham atas saham biasa PIC
1 Okt Menerima bunga obligasi VEN
1 Okt Menjual obligasi VEN seharga €49.000

Pada tanggal 31 Desember, nilai wajar saham biasa SUM adalah €55 per saham. Fair value
saham biasa PIC adalah €24 per saham.

Diminta:
a. Buatlah jurnal transaksinya
Solar Co
Jurnal of Transactions
For Desember, 2017
Tanggal Nama Akun Debit Kredit
1 Feb Share Investments – SUM (600 shares) €32.400
Cash €32.400
1 Mar Share Investments – PIC (800 shares) €20.400
Cash €20.400
1 Apr Debt Investments – Venesia (50 Bonds) €50.000
Cash €50.000
1 Jul Cash €360
 Dividend Revenue – SUM €360
1 Agst Cash €11.400
(€57 x 200 shares)
Share Investments – SUM €10.800
((€32.400/600 shares) x 200 shares)
Gain on Sale of Share Investments €600
1 Sep Cash €800
(€1 x 800 shares)
Dividen Revenue – PIC €800
1 Okt Cash €49.000
Loss on Sale of Debt Investment €1.000
Debt Investments – Venesia (50 Bonds) €50.000
Total €167.110 €167.110

b. Buatlah jurnal penyesuaian pada tanggal 31 Desember 2017, untuk melaporkan efek
investasi pada nilai wajar. Semua sekuritas dianggap sebagai trading securities.

Trading Securities, Desember 31, 2017

Investments Cost Fair Value Unrealized Gain (Loss)
SUM Shares €21.600 €22.000 €400
PIC Shares €20.400 €19.200 -€1.200
Total €42.000 €41.200 -€800

Solar Co
Adjusting Entry
For Desember, 2017
Tanggal Nama Akun Debit Kredit
31 Des Unrealized Loss – Income €800
Fair Value Adjustment – Trading €800

Soal 2
Berikut adalah laporan perbandingan posisi keuangan Syal SE.

SYAL SE
Comparative Statements of Financial Position
December 31

Assets 2017 2016

Land €73,000 €100,000
Equipment 260,000 200,000
Accumulated depreciation—equipment (66,000) (34,000)
Inventory 170,000 187,000
Accounts receivable 85,000 71,000
 Cash 73,000 33,000
Total €595,000 €557,000

Equity and Liabilities

Share capital—ordinary (€1 par) €216,000 €174,000
Retained earnings 194,000 136,000
Bonds payable 150,000 200,000
Accounts payable 35,000 47,000
Total €595,000 €557,000

Informasi tambahan:
1. Net income tahun 2017 adalah €103.000.
2. Beban penyusutan adalah €32.000.
3. Dividen tunai sebesar €45.000 diumumkan dan dibayarkan.
4. Bonds payable sebesar €50.000 ditebus dengan uang tunai €50.000.
5. Saham biasa diterbitkan seharga €42.000 tunai.
6. Tidak ada peralatan yang terjual selama tahun 2017.
7. Tanah dijual dengan nilai bukunya sebesar €27.000.

Diminta:
Buatlah laporan arus kas untuk tahun 2017 dengan menggunakan metode tidak langsung.

Jawab:
 SYAL SE
Comparative Statements of Financial Position
31-Dec
Asset
s 2017 2016 Increase/Decrease
Cash 73.000 33.000 40.000
Accounts receivable 85.000 71.000 14.000
Equipment 260.000 200.000 60.000
Accum. depre.
equipment (66.000) (34.000) (32.000)
Inventory 170.000 187.000 (17.000)
Land 73.000 100.000 (27.000)
595.000 557.000
Equity and liabilities
Account Payable 35.000 47.000 (12.000)
Bonds payable 150.000 200.000 (50.000)
Share capital -
ordinary (1 Par) 216.000 174.000 42.000
Retained Earnings 194.000 136.000 58.000
595.000 557.000

SYAL SE
Statement of Cash Flows
For the year ended December 31, 2017

Cash flow from operating

activities
Net income 103.000
Adjustments to reconcile Net Income to Net Cash provided by operatinga activities :
 Depreciation expense 32.000
Increase in account
receivable (14.000)
Decrease in inventory 17.000
Decrease in account
payable (12.000) 23.000
Net cash in provided by
operating activities 126.000

Cash flow from investing

activities
Sale of land 27.000
Purchase of
equipment (60.000)
Net cash used by investing
activities (33.000)

Cash flow from financing

activities
Issueance of ordinary
shares 42.000
Payment of cash
dividends (45.000)
Redemption of bonds (50.000)
Net cash used by financing
activities (53.000)

Net increase in cash 40.000

Cash at beginning of period 33.000
Cash at end of period 73.000

Soal 3
Catatan akuntansi 2017 dari Good Mother Co mengungkapkan transaksi dan peristiwa ini.

Payment of interest £10,000 Collection of accounts £190,000

receivable
Cash sales 54,000 Payment of salaries and wages 55,000
Receipt of dividend revenue 18,000 Depreciation expense 16,000
Payment of income taxes 16,000 Proceeds from disposal of 12,000
plant assets
Net income 38,000 Purchase of equipment for 22,000
cash
Payment of accounts payable for 115,000 Loss on disposal of plant 3,000
merchandise assets
Payment for land 74,000 Payment of dividends 14,000
Payment of operating 28,000
expenses
Diminta:
Siapkan arus kas dari bagian aktivitas operasi dengan menggunakan metode langsung. (Tidak
semua item akan digunakan)

Jawab :

Good Mother Co
Cash Flows For Operating Activities
For the year Ended December 31, 2017
Add : Receipt From Customer

Cash sales 54.000

Collection of accounts receivable 190.000

244.000

Less : Cash payments:

Payment of salaries and wages 55.000

Payment of operating expenses 28.000

Payment of accounts payable for merchandise 115.000

Payment of income taxes 16.000

214.000

Net cash provided by operating activities 30.000