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    TP1-W2-S3-R0 Sri Annisa Katari

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    sri annisa katari
    This document contains 4 cases involving the analysis of financial statements and accounting concepts: Case 1 asks to calculate various line items from a company's financial statements. Case 2 provides income statement information and asks to prepare the income statement. Case 3 provides various account balances and asks to prepare an income statement and retained earnings statement. Case 4 defines revenues, expenses, gains, and losses.

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    TP1-W2-S3-R0 Sri Annisa Katari

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    sri annisa katari
    71 views3 pages
    This document contains 4 cases involving the analysis of financial statements and accounting concepts: Case 1 asks to calculate various line items from a company's financial statements. Case 2 provides income statement information and asks to prepare the income statement. Case 3 provides various account balances and asks to prepare an income statement and retained earnings statement. Case 4 defines revenues, expenses, gains, and losses.

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    20181219105936_TP1-W2-S3-R0 Sri Annisa Katari

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    This document contains 4 cases involving the analysis of financial statements and accounting concepts: Case 1 asks to calculate various line items from a company's financial statements. Case 2 provides income statement information and asks to prepare the income statement. Case 3 provides various account balances and asks to prepare an income statement and retained earnings statement. Case 4 defines revenues, expenses, gains, and losses.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    71 views3 pages

    TP1-W2-S3-R0 Sri Annisa Katari

    Uploaded by

    sri annisa katari
    This document contains 4 cases involving the analysis of financial statements and accounting concepts: Case 1 asks to calculate various line items from a company's financial statements. Case 2 provides income statement information and asks to prepare the income statement. Case 3 provides various account balances and asks to prepare an income statement and retained earnings statement. Case 4 defines revenues, expenses, gains, and losses.

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    You are on page 1of 3

    Tugas Personal ke-1

    (Minggu 2/ Sesi 3)

    Kasus 1

    Dibawah ini disajikan informasi keuangan dari Finney Company

    Revenue €950,000
    Income from continuing operations 120,000
    Comprehensive income 140,000
    Net income 105,000
    Income from operations 260,000
    Selling and administrative expenses 600,000
    Income before income tax 240,000

    Hitunglah (a) other income and expense, (b) financing costs, (c) income tax,
    (d) discontinued operations, dan (e) other comprehensive income dari Finney Company

    Jawaban:
    Revenue 950,000
    Cost of service ( x )
    Selling and administrative expenses (600,000)
    Net income 105,000
    X = 245,000
    a) other income and expense
    Revenue 950,000
    Cost of service 245,000
    Gross Profit 705,000
    Selling and administrative expenses (600,000)
    other income and expense ……………..  110,000
    Income from operations 260,000
    b) financing costs
    Income from operations 260,000
    Income before income tax (240,000)
    financing costs 20,000
    c) income tax
    Income before income tax 240,000
    Income from continuing operations (120,000)
    income tax 120,000
    d) discontinued operations
    Income from continuing operations 120,000
    Net income (105,000)
    discontinued operations 15,000
    e) other comprehensive income
    Net Income 105,000

    ACCT6329 - Intermediate Accounting I


    Comprehensive income (140,000)
    other comprehensive income 35,000

    Kasus 2

    Berikut adalah informasi keuangan (dalam ribuan) untuk Chen Company.

    Retained earnings, December 31, 2010 ¥ 650,000


    Sales 1,400,000
    Selling and administrative expenses 240,000
    Loss on disposal of component (pre-tax) 290,000
    Cash dividends declared on common stock 33,600
    Cost of goods sold 780,000
    Gain resulting from computation error on depreciation charge in 2009 (pre-tax) 520,000
    Rent revenue 120,000
    Impairment loss 90,000
    Interest expense 10,000
    Diminta:
    Buatlah laporan laba rugi (income statement) untuk tahun 2011. Diasumsikan tarif pajak untuk
    tahun 2011 adalah 30% dan jumlah saham yang berdar pada tahun tersebut adalah 80,000 lembar
    saham biasa (ordinary shares).

    Jawaban:

    Chen Company
    Income Statement
    For the year ended December 2011
    Sales 1,400,000
    Cost of goods sold (780,000)
    Gross Profit 620,000
    Selling and administrative expenses (240,000)
    Income from operations
    Interest expense
    Income before tax
    Income Tax

    Kasus 3
    Perusahaan Wang memiliki struktur modal yang terdiri dari 40,000 lembar saham biasa (ordinary
    shares). Pada tanggal 31 Desember 2015, pegawai bagian Akuntansi menyajikan informasi keuangan
    sebaai berikut:

    Sales ¥1,050,000
    Purchase discounts 18,000
    Purchases 642,000
    Loss on discontinued operations (net of tax) 28,000
    Selling expenses 128,000
    Cash 60,000
    Accounts receivable 90,000
    Share capital 200,000
    Accumulated depreciation 180,000

    ACCT6329 - Intermediate Accounting I


    Dividend revenue 8,000
    Inventory, January 1, 2015 152,000
    Inventory, December 31, 2015 125,000
    Unearned service revenue 4,400
    Accrued interest payable 1,000
    Land 370,000
    Patents 100,000
    Retained earnings, January 1, 2015 290,000
    Interest expense 17,000
    General and administrative expenses 150,000
    Dividends declared 29,000
    Allowance for doubtful accounts 5,000
    Notes payable (maturity 7/1/18) 200,000
    Machinery and equipment 450,000
    Materials and supplies 40,000
    Accounts payable 60,000

    Pajak atas penghasilan (ordinary income) adalah ¥33,600, sedangkan pajak untuk discontinued
    operations loss adaah sebesar ¥12,000.

    Diminta:
    (a) Buatlah income statement.
    (b) Buatlah retained earnings statement.

    Kasus 4
    Jelaskan pengertian dibawah ini.
    1. Apa yang dimaksud dengan revenues?
    2. Apa yang dimaksud dengan expenses?
    3. Apa yang dimaksud dengan gains?
    4. Apa yang dimaksud dengan losses?

    Jawaban:
    1. Revenue adalah hasil dari penjualan produk atau jasa
    2. Expenses adalah penurunan pada nilai ekonomi sebagai kas keluar atau aktiva yang
    berkurang
    3. Gains adalah keuntungan atau peningkatan nilai investasi seperti saham atau obligasi
    4. Losses adalah kerugian yang anda dapatkan dari selisih harga beli dikurangi harga jual
    saham.

    ACCT6329 - Intermediate Accounting I

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