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    Soal Cash Flow Untuk Di Kelas-1

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    Nathanael Christian
    Marcus AG's comparative statement of financial position as of December 31, 2022 and 2021 shows increases in cash, accounts receivable, inventory, machinery, buildings and retained earnings, and decreases in equity investments and long-term notes payable. The direct and indirect cash flow statements show a net cash increase of €8,250 from operating, investing and financing activities during 2022.

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    Soal Cash Flow Untuk Di Kelas-1

    Uploaded by

    Nathanael Christian
    29 views7 pages
    Marcus AG's comparative statement of financial position as of December 31, 2022 and 2021 shows increases in cash, accounts receivable, inventory, machinery, buildings and retained earnings, and decreases in equity investments and long-term notes payable. The direct and indirect cash flow statements show a net cash increase of €8,250 from operating, investing and financing activities during 2022.

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    Marcus AG's comparative statement of financial position as of December 31, 2022 and 2021 shows increases in cash, accounts receivable, inventory, machinery, buildings and retained earnings, and decreases in equity investments and long-term notes payable. The direct and indirect cash flow statements show a net cash increase of €8,250 from operating, investing and financing activities during 2022.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    29 views7 pages

    Soal Cash Flow Untuk Di Kelas-1

    Uploaded by

    Nathanael Christian
    Marcus AG's comparative statement of financial position as of December 31, 2022 and 2021 shows increases in cash, accounts receivable, inventory, machinery, buildings and retained earnings, and decreases in equity investments and long-term notes payable. The direct and indirect cash flow statements show a net cash increase of €8,250 from operating, investing and financing activities during 2022.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 7

    Marcus AG

    Comparative Statement of Financial Position Accounts

    As of December 31, 2022 and 2021

    Dec-31
    Debit Accounts 2022 2021

    Cash 42000 33750 8250


    Accounts Receivable 70500 60000 10500

    Inventory 30000 24000 6000


    Equity Investments (non-trading) 22250 38500 -16250
    Machinery 30000 18750 11250
    Buildings 67500 56250 11250
    Land 7500 7500 0
    269750 238750
    Credit Accounts
    Allowance for Doubtful Accounts 2250 1500 750
    Accumulated Depreciation—Machinery 5625 2250 3375
    Accumulated Depreciation—Buildings 13500 9000 4500
    Accounts Payable 35000 24750 10250
    Accrued Payables 3375 2625 750
    Long-Term Notes Payable 21000 31000 -10000
    Share Capital—Ordinary, no par 150000 125000 25000
    Retained Earnings 39000 42625 -3625
    € 269,750.00 € 238,750.00

    DIRECT METHOD
    Cash received from customer € 524,850
    Cash Payment:
    Cash Payment to supplier 375750
    Cash Payment for Operating expenses 105675 +
    Total cash payment 481425
    Net cash provided by operating acts € 43,425

    INDIRECT METHOD
    CF FROM OPERATING ACTS
    Net Income 42500
    Depr Exp 8625
    Increase in AR -9750
    Increase in inventory -6000
    Increase in AP 10250
    Increase in Accr P 750
    Loss on sales of machinary 800
    Gain on sale of Eq invest -3750 925
    CF from oper acts 43425

    CF FROM INVESTING ACTS


    Cash received from sale of machinary 2200
    Cash received from sale of Eq invest 28750
    Cash payment to purchase Eq invest -8750
    Cash payment to purchase Machinary -15000
    Cash payment to purchase Bilding -11250
    CF from invest acts -4050

    CF FROM FINANCING ACTS

    Cash payment for cash dividend -21125


    Cash payment in NP -10000
    CF from financing acts -31125
    Net increase in cash 8250
    Cash Jan 1 33750
    Cash Dec 31 42000
    Marcus’s 2022 income statement follows (ignoring taxes).

    Sales revenue € 540,000

    Less: Cost of goods sold 380000

    Gross margin 160000


    Less: Operating expenses (includes €8,625
    120450
    depreciation and €5,400 bad debts)
    Income from operations 39550
    Other: Gain on sale of equity investments (non-
    € 3,750
    trading)
    Loss on sale of machinery -800 2950
    Net income 42500

    8625

    allpwance AR
    Sales - kenaikan AR - write off AR Dr Cr
    1500
    COGS+kenaikan inventory-kenaikan AP
    Operating expenses-depr exp-bad debt-kenaikan accrued payable
    + 2250

    (kenaikan AR-kenaikan Doubtfull acc)

    Eq invest
    So 38500
    dibeli ??
    dijual 25000
    Sd 22250

    8750
    Additional data (ignoring taxes):
    1. Net income for the year was €42,500.
    2. Cash dividends declared and paid during the year were €21,125.
    3. A 20% share dividend was declared during the year. €25,000 of retained
    earnings was capitalized.
    4. Equity investments that cost €25,000 were sold during the year for
    €28,750.
    5. Machinery that cost €3,750, on which €750 of depreciation had
    accumulated, was sold for €2,200.

    1. penjualan aset--> cash inflow di invest acts


    2. gain/loss--> opr acts

    Saldo awal+dibeli-jual=sd akhir


    Mesin

    Cost 3750
    Acc depr 750 +

    BV 3000
    Sold 2200 -
    Loss 800

    Eq invest
    Cost 25000
    Sold 28750
    Gain 3750

    Machinary
    So 18750
    Beli 15000
    Jual 3750

    Sd 30000
    DIRECT METHOD
    Cash received from customer € 524,850
    Cash Payment:
    Cash Payment to supplier 375750
    Cash Payment for Operating expenses 105675 +
    Total cash payment 481425
    Net cash provided by operating acts € 43,425

    CF FROM INVESTING ACTS


    Cash received from sale of machinary 2200
    Cash received from sale of Eq invest 28750
    Cash payment to purchase Eq invest -8750
    Cash payment to purchase Machinary -15000
    Cash payment to purchase Bilding -11250
    CF from invest acts -4050

    CF FROM FINANCING ACTS

    Cash payment for cash dividend -21125


    Cash payment in NP -10000
    CF from financing acts -31125
    Net increase in cash 8250
    Cash Jan 1 33750
    Cash Dec 31 42000

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