S1 AKUNTANSI TRANSFER / B

KELOMPOK 8

1 BRYAN NUGA P F1318016

2 DEANIRA WIDYAWATI F1318019
3 DIYAH ROSALINA F1318026
EXERCISE 7-5

Transaction or Event Source Use Adjustment

a. Increase in accounts receivable. X X
b. Pay bank note. X
c. Issue common stock. X
d. Sell marketable securities. X
e. Retire bonds. X
f. Declare stock dividend.
g. Purchase equipment. X
h. Convert bonds to preferred stock.
i. Pay dividend. X
j. Increase in accounts payable. X X
Category in Statement Of Cash Flows
O
F
F
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EXERCISE 7-6

Transaction or Event Source Use Adjustment

a. Decrease in inventory. X X
b. Paid current portion of long-term debt. X
c. Retire treasury stock.
d. Purchase marketable securities (noncurrent). X
e. Issue bonds for property.
f. Declare stock dividend.
g. Sell equipment for cash. X
h. Convert bonds to preferred stock.
i. Purchase inventory on credit. X
j. Decrease in accounts payable from return of merchandise.
Category in Statement Of Cash Flows
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F
NCN
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NCS
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PROBLEM 7-3

ZETT CORPORATION
Balance Sheet
Year 1 Year 2 Selisih
Cash 34000 34500 500
Account Receivable 12000 17000 5000
Inventory 16000 14000 -2000
Investment (long term) 6000 0 -6000
Fixed Asset 80000 93000 13000
Accumulated Depreciation -48000 -39000 9000
Total Aset 100000 119500

Accounts Payable 19000 12000 -7000

Bonds Payable 10000 30000 20000
Common Stock 50000 61000 11000
Retained Earnings 21000 28000 7000
Treasury Stock 0 -11500 -11500
Total Liabilities and Equity 100000 119500

Jawaban :

> mencari net income

Penjualan 70000
Gain on Sale investment 3000
Total Pendapatan 73000
HPP -42000
Laba Kotor 31000
Beban-beban -23000
Loss on Sale Fixed Asset -1000
Net Income 7000
a) STATEMENT OF CASH FLOW
ZETT CORPORATION
Statement Of Cash Flow

Net Income 7000

Add (Deduct)
Depreciation 5000
Gain on Sale Investment -3000 *
Loss on sale of Fixed Asset 1000 *
Accounts Receivable -5000
Inventories 2000
Accounts Payable -7000
Net Cash From Operating Activities 0

Purchase of Fixed Asset -4000

Sale of Fixed Asset 6000
Sale on Investment 9000
Net Cash From Investing Activities 11000

Treasury Stock -11500

Common Stock 1000
Net Cash From Financing Activities -10500
Net Increase in Cash 500
Beginning Cash 34000
Ending Cash 34500

b) COMPARATIVE STATEMENT BETWEEN 2 BASES

ZETT CORPORATION
Comparative Between Accrual and Cash Reporting

Income Operating Cash

Statement Flow
Sales 70000 65000 Cash Collections From Customer
Gain on Sale Investment 3000
73000 65000 Total Cash Collection
 Cost Of Good Sold -42000 -47000 Payment to Customer
Expenses -18000 -18000 Payment for expense
Depreciation -5000
Loss on Sale Fixed Asset -1000
Net Income 7000 0 Cash From Operations

c) WHICH ONE SHOW THE PROFITABILITY ?

Apabila ingin mengetahui profibality melalui aliran cash flow, maka basis income statement lebih
menggambarkan jumlah income yang semestinya, sehingga dapat diketahui pendatapan bersih dalam
1 periode. Namun apabila ingin mengetahui lukuiditas dari perusahaan melalui kas , maka dapat
dihitung menggunakan basis operating cash flownya.
Information :
1. Sales on account, $70,000.
2. Purchases on account, $40,000.
3. Depreciation, $5,000.
4. Expenses paid in cash, $18,000 (including $4,000 of interest and $6,000 in taxes).
5. Decrease in inventory, $2,000.
6. Sales of fixed assets for $6,000 cash; cost $21,000 and two-thirds depreciated (loss or g
income).
7. Purchase of fixed assets for cash, $4,000.
8. Fixed assets are exchanged for bonds payable of $30,000.
9. Sale of investments for $9,000 cash.
10. Purchase of treasury stock for cash, $11,500.
11. Retire bonds payable by issuing common stock, $10,000.
12. Collections on accounts receivable, $65,000.
13. Sold unissued common stock for cash, $1,000.
* perhitungan
1) Loss on Sale Fixed Asst
Cash 6000
Accumulated depreciation 14000^
Loss on Sale 1000
Fixed Asset 21000
^ 21000x2/3

2) Gain on Sale Invest

Cash 9000
Investment 6000
Gain on Sale Investment 3000
000 in taxes).

epreciated (loss or gain is included in

PROBLEM 7-5

Prepare statement of cash flow using direct method

NIAGARA COMPANY
Statement of Cash Flows
For Year Ended December 31, Year 9

Cash Flows From Operating Activities

Cash Receipt From Customer 980
Cash Paid For Inventories -645
Cash Paid For Operating Expense -270
Net Cash From Operating Activites 65

Cash Flows From Investing Activities

Purchase Fixed Asset -50

Cash Flows From Financing Activities

Long Term Debt 50
Notes Payable to Bank -25
Divend cash From RE -30
Net Cash From Financing Activities -5
Net Increase in Cash 10
Beginning Cash Balance 50
Ending Cash Balance 60
 NIAGARA COMPANY
Income Statement
For Year Ended December 31, Year 9
Sales 1000
Cost of goods sold -650
Depreciation expense -100
Sales and general expense -100
Interest expense -50
Income tax expense -40
Net income 60

Year 8 Year 9 Selisih

Assets
Cash 50 60 10
Accounts receivable, net 500 520 20
Inventory 750 770 20
Current assets 1300 1350 50
Fixed assets, net 500 550 50
Total assets 1800 1900
Liabilities and Equity
Notes payable to banks 100 75 -25
Accounts payable 590 615 25
Interest payable 10 20 10
Current liabilities 700 710 10
Long-term debt 300 350 50
Deferred income tax 300 310 10
Capital stock 400 400 0
Retained earnings 100 130 30
Total liabilities and equity 1800 1900