AKUNTANSI KEUANGAN II

Nama

Dewo Bharoto
Dhiyan
Listya Nurfahyuni (1213210169)
Luthfiah Pratiwi Wijayanti (1213210174)
Meife Desella (1213210182)

EXERCISE 23-13
ANDREWS INC.
Statement of Cash Flows
For the Year Ended December 31, 2010
Cash flows from operating activities
Less: Cash received from customers...............
Cash paid to suppliers........................................ 151,000b
Cash paid for operating expenses.....................
82,000c
Cash paid for interest..........................................
11,400c
Cash paid for income taxes................................
8,750d
Net cash provided by operating activities.........
Cash flows from investing activities
Sale of equipment
[30,000 (30,000 X .7)] + 2,000...................
Purchase of equipment
[154,000 (130,000 30,000)]....................
Purchase of non-trading investments................
Net cash used by investing activities................
Cash flows from financing activities
Principal payment on short-term loan...............
Principal payment on long-term loan.................
Dividend payments..............................................
Net cash used by financing activities................

253,150a
72,000a

11,000
(54,000)
(17,000)

(2,000)
(7,000)
(6,000)

Net decrease in cash......................................................

Cash, January 1, 2010....................................................
Cash, December 31, 2010..............................................

(60,000)

(15,000)
(3,000)
9,000
6,000

Sales
Increase in accounts receivable...................................
Cash received from customers.....................................

338,150
(13,000)
325,150

Cost of goods sold........................................................

Increase in accounts payable........................................
Decrease in inventories.................................................
Cash paid to suppliers...................................................

175,000
(4,000)
(20,000)
151,000

325,150a

EXERCISE 23-13 (Lanjutan)

Operating expenses....................................................... 120,000
Increase in prepaid rent..................................................
1,000
Depreciation expense
35,000 [25,000 (30,000 X .70)]...................... (31,000)
Amortization of copyright...............................................
(4,000)
Increase in wages payable..............................................
(4,000)
Cash paid for operating expenses................................. 82,000
c

Income tax expense.......................................................

Decrease in income taxes payable.................................
Cash paid for income taxes............................................
d

6,750
2,000
8,750

EXERCISE 23-14
ANDREWS INC.
Statement of Cash Flows
For the Year Ended December 31, 2010
Cash flows from operating activities
Net income.................................................................
27,000
Adjustments to reconcile net income to net
cash provided by operating activities:
Depreciation expense....................................... 31,000*
Amortization of copyright................................
4,000
Gain on sale of equipment...............................
(2,000)
Decrease in inventories.................................... 20,000
Increase in wages payable...............................
4,000
Increase in accounts payable..........................
4,000
Increase in prepaid rent...................................
(1,000)
Increase in accounts receivable...................... (13,000)
Decrease in income taxes payable..................
(2,000) 45,000
Net cash provided by operating activities......
72,000
Cash flows from investing activities
Sale of equipment [(30,000 X 30%) + 2,000]........
Purchase of equipment
[154,000 (130,000 30,000)].........................
Purchase of non-trading investments....................
Net cash used by investing activities.....................
*35,000 [25,000 (30,000 X 70%)]

11,000
(54,000)
(17,000)

(60,000)

EXERCISE 23-14 (Lanjutan)

Cash flows from financing activities
Principal payment on short-term loan....................
Principal payment on long-term loan......................
Dividend payments...................................................
Net cash used by financing activities.....................
Net decrease in cash.........................................................
Cash, January 1, 2010.......................................................
Cash, December 31, 2010..................................................

(2,000)
(7,000)
(6,000)

(15,000)
(3,000)
9,000
6,000

Note to instructor: Supplemental disclosures of cash flow information is a

follows:
Cash paid during the year for:
Interest
Income taxes

11,400
8,750

EXERCISE 23-15
MORGANSTERN COMPANY
Statement of Cash Flows
For the Year Ended December 31, 2010
Cash flows from operating activities
Net income................................................................
Adjustments to reconcile net income to net
cash provided by operating activities:
Depreciation expense........................................$ 28,000
Loss on sale of investments............................. 9,000
Loss on sale of plant assets
[($60,000 X .20) $8,000]............................... 4,000
Increase in current assets other than cash...... (27,000)
Increase in current liabilities............................. 18,000
Net cash provided by operating activities.............

$ 46,000*

32,000
78,000

Cash flows from investing activities

Sale of plant assets.................................................. 8,000
Sale of held-for-collection investments................. 34,000
Purchase of plant assets.........................................(180,000)**
Net cash used by investing activities.....................
(138,000)

EXERCISE 23-15 (Lanjutan)

Cash flows from financing activities
Issuance of bonds payable......................................
Payment of dividends................................................
Net cash provided by financing activities...............
Net increase in cash...........................................................
Cash balance, January 1, 2010.........................................
Cash balance, December 31, 2010....................................

75,000
(10,000)

*Net income $59,000 $9,000 $4,000 = $46,000

**Supporting computation
(purchase of plant assets)
Plant assets, December 31, 2009............................ $215,000
Less: Plant assets sold...........................................
60,000
155,000
Plant assets, December 31, 2010............................ 335,000
Plant assets purchased during 2010....................... $180,000

LATIHAN 23-13
ANDREWS INC.
Laporan Arus Kas
Untuk Tahun yang Berakhir pada 31 Desember 2010
Arus kas dari aktivitas operasi
Kurang: Penerimaan kas dari pelanggan 325,150a
Pembayaran kas kepada pemasok 151,000b
Pembayaran kas untuk beban usaha 82,000c
Pembayaran kas untuk kepentingan 11,400c
Pembayaran kas untuk pajak penghasilan 8,750d 253,150a
Kas bersih yang diperoleh dari aktivitas operasi 72,000a
Arus kas dari aktivitas investasi
Penjualan peralatan
[ 30.000 - ( 30,000 X 0,7)] + 2.000
11.000
Pembelian peralatan
[ 154,000 - ( 130.000 - 30.000)]
(54.000)

65,000
5,000
10,000
$15,000

Pembelian investasi non-trading (17.000)

Kas bersih yang digunakan oleh aktivitas investasi (60.000)
Arus kas dari aktivitas pendanaan
Pembayaran pokok pinjaman jangka pendek (2.000)
Pembayaran pokok pinjaman jangka panjang (7.000)
Pembayaran dividen (6.000)
Kas bersih yang digunakan oleh aktivitas pendanaan (15.000)
Penurunan bersih kas (3.000)
Kas, 1 Januari 2010 9.000
Kas, 31 Desember 2010 6000
aSales 338.150
Kenaikan piutang (13.000)
Kas diterima dari pelanggan 325.150
bCost barang yang dijual 175.000
Kenaikan hutang (4.000)
Penurunan persediaan (20.000)
Pembayaran kas kepada pemasok 151.000
LATIHAN 23-13 (Lanjutan)
biaya coperating 120.000
Kenaikan sewa prabayar 1.000
Beban penyusutan
35.000 - [ 25.000 - ( 30,000 X .70)]
(31.000)
Amortisasi hak cipta (4.000)
Kenaikan hutang upah (4.000)
Pembayaran kas untuk beban usaha 82.000
dIncome beban pajak 6750
Penurunan pajak penghasilan terutang 2.000
Pembayaran kas untuk pajak penghasilan 8750
LATIHAN 23-14
ANDREWS INC.
Laporan Arus Kas
Untuk Tahun yang Berakhir pada 31 Desember 2010
Arus kas dari aktivitas operasi
Laba bersih 27.000
Penyesuaian untuk merekonsiliasi laba bersih untuk bersih
kas yang diperoleh dari aktivitas operasi:
Beban penyusutan 31.000 *
Amortisasi hak cipta 4.000
Keuntungan penjualan peralatan (2.000)
Penurunan persediaan 20.000
Kenaikan hutang 4.000 upah
Kenaikan hutang 4.000 rekening

Kenaikan sewa prabayar (1.000)

Kenaikan piutang (13.000)
Penurunan pajak penghasilan terutang (2.000) 45.000
Kas bersih yang diperoleh dari aktivitas operasi 72.000
Arus kas dari aktivitas investasi
Penjualan peralatan [( 30.000 X 30%) + 2.000 ] 11.000
Pembelian peralatan
[ 154,000 - ( 130.000 - 30.000)]
(54.000)
Pembelian investasi non-trading (17.000)
Kas bersih yang digunakan oleh aktivitas investasi (60.000)
* 35.000 - [ 25.000 - ( 30,000 X 70%)]
LATIHAN 23-14 (Lanjutan)
Arus kas dari aktivitas pendanaan
Pembayaran pokok pinjaman jangka pendek (2.000)
Pembayaran pokok pinjaman jangka panjang (7.000)
Pembayaran dividen (6.000)
Kas bersih yang digunakan oleh aktivitas pendanaan (15.000)
Penurunan bersih kas (3.000)
Kas, 1 Januari 2010 9.000
Kas, 31 Desember 2010 6000
Catatan untuk instruktur: pengungkapan Tambahan informasi arus kas adalah berikut:
Pembayaran kas selama tahun untuk:
Tujuan 11.400
Pajak penghasilan 8750
LATIHAN 23-15
PERUSAHAAN MORGANSTERN
Laporan Arus Kas
Untuk Tahun yang Berakhir pada 31 Desember 2010
Arus kas dari aktivitas operasi
Laba bersih $ 46.000 *
Penyesuaian untuk merekonsiliasi laba bersih untuk bersih
kas yang diperoleh dari aktivitas operasi:
Penyusutan biaya $ 28.000
Rugi penjualan investasi 9.000
Rugi atas penjualan aset tetap
[($ 60.000 X .20) - $ 8000]
4.000
Kenaikan aktiva lancar selain kas (27.000)
Kenaikan kewajiban lancar 18.000 32.000
Kas bersih yang diperoleh dari aktivitas operasi 78.000
Arus kas dari aktivitas investasi
Penjualan aset pabrik 8.000
Penjualan dimiliki untuk-koleksi investasi 34.000

Pembelian aset tetap (180.000) **

Kas bersih yang digunakan oleh aktivitas investasi (138.000)
LATIHAN 23-15 (Lanjutan)
Arus kas dari aktivitas pendanaan
Penerbitan hutang obligasi 75.000
Pembayaran dividen (10.000)
Kas bersih yang diperoleh dari aktivitas pendanaan 65.000
Kenaikan bersih kas 5.000
Saldo kas, 1 Januari 2010 10.000
Saldo kas, 31 Desember 2010 $ 15.000
* Laba bersih $ 59.000 - $ 9000 - $ 4000 = $ 46.000
** Perhitungan Pendukung
(Pembelian aset tetap)
Aset tanaman, 31 Desember 2009 $ 215.000
Kurang: Aset Tanaman dijual 60.000
155.000
Aset tanaman, 31 Desember 2010 335.000
Aset tetap yang dibeli selama 2010 $ 180.000